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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 04/2013
Contents of Issue № 04/2013
On the history of financial law
Arinin E.A. - Theoretical Aspects of Legal Organization of Taxation in the Russian Federation pp. 1-29

DOI:
10.7256/2306-4234.2013.4.855

Abstract: The research allows to make a conclusion about legal organization of taxation being a complex, many-sided phenomenon requiring further theoretical research. 
Akopdzhanova M.O. - Russia's Criminal Code on Tax Crime During the Soviet Period pp. 30-36

DOI:
10.7256/2306-4234.2013.4.8391

Abstract: Prevention of tax crime has always played an important role in the development of the Russian government. At the same time, prevention of tax crime had some specific features during the period of the Soviet Union. This is the issue the present article is devoted to. 
Legal regulation of taxation
Goncharenko E.A. - Specific features of concluding a credit contract guaranteed by the real estate mortgage. pp. 37-43

DOI:
10.7256/2306-4234.2013.4.2227

Abstract: Credit relations form an inalienable part of proprietary turnover. At the same time the practice of credit contracts is just being formed in Russia.  In such a situation, the issue of guarantees of performance of obligation under the credit contract becomes substantial.  The credit contract guaranteed by the real estate mortgage has some specific features. The instability of economic situation, inflation require the Russian banks to be especially careful and experienced in evaluation of credibility of client, object of credit and reliability of guarantee, mortgage object quality and guarantees.
Financial management
Aguzarova L.A. - The ways to strengthen the local budget incomes in a subsidized region (based on the materials from the Republic of Northern Ossetia - Alania) pp. 44-58

DOI:
10.7256/2306-4234.2013.4.6442

Abstract: The article "The ways to strengthen the local budget incomes in a subsidized region (based on the materials from the Republic of Northern Ossetia - Alania)" contains detailed evaluation of the situation with municipal budgets. The author reveals the problems, preventing the development of capacity of municipal bodies in the sphere of influence on resolution of social issues.  In order to strenghen the financial fundamentals of the local self-government the author points out the key directions for achieving larger incomes of municipalities.  The author substantiates the ideas for strengthening the incomes of local budgets in order to make them authonomous and self-sufficient.  The special attention is paid to the tax incomes, the author defines their role and value within the structure of income of municipal unit. The author proposes to revies the institution of tax benefits and tax rates. It is established that unfair distribution of taxes and levies among the budgets in the budget system of the Russian Federation creates deficit in local budgets.  In the late years due to some objective reasons the combined tax income was redistributed in favor of the federal budget of the Russian Federation.  That is why tax income does not sufficiently guarantee financial independency of municipal units.  This problem requires further studies.
Financial control and audit
Gracheva E.Y. - Review on a collective monograph "Legal mechanism of state control and supervision: specific features of legal regulation"; general editorship by O.Y. Bakaeva (Moscow, Yurlitinform, 2013). pp. 59-70

DOI:
10.7256/2306-4234.2013.4.9837

Abstract: The author presents a review on the monograph by a collective of authors, which is devoted to the specific features of mechanism of state control and supervision within certain branches of law and to the modern legal approaches to the nature and value of these terms in the current legal reality. This review reflects the main substantive aspects of the monograph, as well as the directions of scientific work of authors, and the topical issues in the monograph. As it is noted in the review, the monograph is especially valuable due to its inter-disciplinary character.  The scientific research of its  author is aimed at both the theoretical legal problems in this sphere, and the analysis of the specific features of legal regulation of various types of state control and supervision, including financial, tax, budget, customs supervision, etc.  The conclusions of the authors on the perspectives of development of legal regulation in this sphere, and their propositions for the improvement of legislation, as well as their analysis of legal practice make this monograph quite topical for the modern legal science.
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