Finance and Management
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > List of peer reviewers > Review procedure > Policy of publication. Aims & Scope. > Article retraction > Ethics > Copyright policy > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

MAIN PAGE > Journal "Finance and Management" > Rubric "Budgeting process"
Budgeting process
Lapina M.A., Karpukhin D.V. - Legal Procedural Aspects of Applying Fiscal Coercion Measures pp. 28-45


Abstract: One of the currently important problems of legal regulation of the financial sector is application of special fiscal measures of coercion by the state for the fiscal offences committed. The law enforcement authorities face numerous questions related to the procedures of applying the above measures. The authors of this article turn to the analysis of this problem and suggest their own way of solving it. The subject matter of this article is the comprehensive analysis of the laws and regulations published by the Ministry of Finance of the Russian Federation which regulate and explain the procedure of imposing special fiscal coercion measures. The principal research method is the systematic analysis based on the consideration of the rules of the procedural law in connection with the rules of substantive law including the special fiscal coercion measures. The authors make the conclusion that the procedure of applying the fiscal coercion measures must be harmonized. This will ensure the clarity and preciseness of wording of procedural directions related to the support of the procedure of application of the fiscal coercion measures, bridge the legal gaps appearing due to the absence of the detailed regulation of the process of application of fiscal coercion measures.
Tegetaeva O.R. - Allocation of Excise Taxes in the Process of Generating Budget Revenues of the Russian Federation Regions pp. 41-71


Abstract: The article is devoted to the mechanism of allocation of excise taxes in the process of generating revenues of different budgets in the Russian Federation, influence of excise tax allocation on indicators of budget revenues as well as efficiency and conformity of excise tax allocation to modern enomic conditions in the Russian Federation. The purpose of the research is to create theoretical and methodological grounds for solving problems related to generation of regional revenues in Russia by applying an efficient model of excise tax allocation between budgets of different levels according to different groups of excise goods for the period of 2004 - 2013. All kinds of techniques, methods and instruments of economic research have been applied in the course of the present research including: methos of observation, comparison, generalization, deduction and induction, absolute and relative values, analysis and synthesis, graphics and tables, economic statistical modelling. The author of the article offers her own model of rational excise tax revenues between budgets of different levels taking into account the factors allowign to regulate consumption of excise goods. The author also views examples of changing standards of excise allocation between different groups throughout 2004 - 2013 and describes their influence on regional budget revenues (the case study of the Republic of North Ossetia - Alania). 
Sergienko N.S. - Treasury technology in a debt management of regions pp. 50-60


Abstract: The article is devoted to consideration of treasury technology to increase the efficiency of debt management in the region. The subject of research are economic and financial relations on the financial security and cash breaks at execution of the budget. The object of the study are: Treasury technology to manage a single budget, with the aim of ensuring the liquidity budget. The author analyzes the technologies used by Treasury in the budget execution process for the effective management of debt obligations of subjects of the Russian Federation through lending to public entities Treasury of Russia.The article is devoted to tools of cash management provided by the Federal Treasury, which provide additional stability to budgets.The use of Treasury technology together improves the efficiency of the budget management of the region.
Sergienko N.S. - Regional Experience of Liquidity Management of the Unified Account of the Budget pp. 161-172


Abstract: The object of research is the mechanism of liquidity management of unified budget accounts in the Russian Federation through the compilation of cash plan, placing the available balance on bank deposits. The subject of research is the technology of the single budget account, used in the execution of the budget. The author details the theoretical and practical aspects of the free residue of the budget on a single account of the regional budget. Particular attention is paid placement technology in bank deposits available balance the budget. The experience of some Russian regions based on the study of dynamics of revenues from accommodation residues. The methodological basis is based on scientific methods, including analysis, synthesis, comparison, and in the special (economic and mathematical and statistical). A key conclusion of the results of the study: to improve the mechanism for placing the free balance on the single account of regional budgets require union members such procedures and consolidation at the legislative level criteria for the selection of financial institutions participating in the offering, in order to minimize the risks involved. The novelty of the study is that research of regional experience virtually not represented in scientific articles of economists in the Russian Federation. The practical significance of the research results is the possibility of using the proposed variant of the interaction of the Federal Treasury and the financial authorities of the Russian Federation.
Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website