DOI: 10.7256/2454-0765.2013.2.9880

Abstract:

DOI: 10.7256/2454-0765.2013.2.63322

Abstract: the article concerns the key directions of budget control development in the Russian Federation. The author evaluates the specific features of budget control formation via the excursus to the history of law. The author singles out the following stages of budget control formation: 1) XVII- to XIX centuries; 2) the verge of XIX — XX centuries; 3) the Soviet period; 4) post-Soviet period. The use of historical method allows to single out the key tendencies of formation, functioning and development of financial control. The author singles out two groups of propositions for the amendments to the norms of the Budget Code of the Russian Federation, which is elimination of “editorial” defects on one hand, and cardinal changes in some norms on the other hand. It is offered to provide for the fundamentals of the legal regulation of control and accounts bodies of the constituent subjects of the Russian Federation within the framework of the Budget Code of the Russian Federation. The author mentions various forms of budget control, then she comes to a conclusion that it is necessary to provide for them legislatively. Finally, the author proposes to pass the law on financial control, which would regulate the relations in this sphere.

Keywords: budget control, financial control, budget law, forms of budget control, history of financial control, Accounting Chamber, control and accounts bodies, goals of financial control, tax inspection, revision.

DOI: 10.7256/2454-0765.2013.2.9725

Abstract:

DOI: 10.7256/2454-0765.2013.2.63323

Abstract: the article concerns state control as a most important type of financial control. The author analyzes the principles of financial control implementation with due respect to international standards. The article includes analysis of the latest amendments to the Budget Code of the Russian Federation on the issues of legal regulation of state (municipal) financial control. It is established that state control is not a stage within a process. It is a necessary element of all of the budget process stages in the Russian Federation. The author points out that the Auditing Chamber of the Russian Federation becomes more important in the light of modern integration of the Russian Federation into the global economic community, its membership in the WTO, the EurAsEC, and the Customs Union. The external state financial control allows to evaluate the objective character of the information of implementation of budget provided by the executive branch of government. It also allows to forecast the macro-economic parameters of social and economic development of the state, and realistic character of budget project for the upcoming year, implementation of state projects and programs.

Keywords: budget, state spending, external control, state control, financial control, standards, principles, stages, budget process, budget funds.

DOI: 10.7256/2454-0765.2013.2.9881

Abstract:

DOI: 10.7256/2454-0765.2013.2.63324

Abstract: this article concerns budget control over state non-budget funds. The author describes the category of the financial control system. She analyzes legal and economic sciences in order to single out various points of view on financial control. The author provides financial control classification, including budgetary, tax, foreign currency, banking, and customs control. From the point of subjective element, there are internal and external types of budget control. Much attention is paid to internal financial control over state non-budgetary funds. The author analyzes funds control over due payment of insurance fees, and she makes a conclusion that this type of control has all the necessary elements of legal control mechanism, and it may be recognized as a type of financial control, performed by state no-budgetary funds.

Keywords: budget control, state non-budget funds, external control, internal control, financial control, legal control mechanisms, types of financial control, Pension Fund, Social Security Fund, Compulsory Health Insurance Fund.

DOI: 10.7256/2454-0765.2013.2.9727

Abstract:

DOI: 10.7256/2454-0765.2013.2.63325

Abstract: this article concerns the key influence vectors of the WTO law on the domestic legal system of the Russian Federation as a whole, and financial control system in particular. The author provides a substantiated conclusion on the changes in the object of financial law due to the formation of financial relations with a foreign element. The author analyzes the dynamics of the financial law method, which are due to advancement of the application of coordination and accommodation, being typical for international law. The author describes the system of financial control bodies, and financial control objects. He characterizes the system of financial control bodies, as prescribed by the WTO legal norms, as well as its correlation with the national system of subjects and objects of financial control. The author provides characteristics of the financial control methods used by international financial bodies. The article contains conclusions on the need to broaden the sphere of application of financial control standards, being developed by international organizations. The author also formulates the propositions for the amendments in the current Russian legislation on the procedures of financial control, taking into account the WTO requirements and standards.

Keywords: integration, modernization, the World Trade Organization, globalization, financial control standards, control subjects, financial control, analysis, subsidies, treaties.

DOI: 10.7256/2454-0765.2013.2.9860

Abstract:

DOI: 10.7256/2454-0765.2013.2.63326

Abstract: this article concerns the principles of Russian financial law. The author shows their interrelation and their value within the framework of budget law regulation. One may single out the following fundamentals of the branch of financial law: 1) public interests priority; 2) social directionality of financial legal regulation; 3) federalism; 4) unity of financial policy and currency system; 5) equality of the constituent subjects of the Russian Federation; 6) independency of the financial activities of the municipal bodies; 7) separation of legislative (representative) and executive branches of government; 8) participation of the citizens of the Russian Federation in the financial activities of the state and municipal bodies; 9) publicity; 10) planned character; 11) lawfulness; 12) economic stimulation. Much attention is paid to the new principle of “economic stimulation”, which was not properly discussed in the scholarly writings before. The author bases her studies upon the Russian legislation and scientific works of the legal scholars in the sphere of financial law. She offers to amend the federal legislation in order to include provisions on these fundamentals.

Keywords: principles of financial law, fundamentals, budget law regulation, separation of powers principle, equality principle, federalism principles; openness principle; planning principle; lawfulness principle; economic stimul

DOI: 10.7256/2454-0765.2013.2.9863

Abstract:

DOI: 10.7256/2454-0765.2013.2.63327

Abstract: the article concerns budget law norms. The author distinguishes financial legal norms and financial legislation, based upon the criteria such as primary element, volume, correlation. The author discusses views of various scholars regarding the structure of financial law system, its branches and sub-branches, using uniformity as a distinguishing criterion. The complex legal institutions are divided into the interdisciplinary functional complex institutions, and interdisciplinary bordering institutes. In the opinion of the author, one may prove complex character of law or legal institutions by uniting objects of its regulation and influencing these objects by united methods. The complex character is divided by the author into the complex character at the verge of financial legal institutions or sub-disciplines, and the complex character of legislation, which may be found when comparing the institutions or sub-branches of norms of law (at the verge of elements of financial legislation or at the verge of legislation in various disciplines). Finally, the author draws a conclusion that the financial law includes two sub-branches: budget law and tax law.

Keywords: sub-branch of tax law, sub-branch of budget law, complex character of legislation, complex character of a branch; inter-disciplinary institution, institution of financial law, subbranch of financial law, budget law, tax law, structure of financial law.

DOI: 10.7256/2454-0765.2013.2.9876

Abstract:

DOI: 10.7256/2454-0765.2013.2.63328

Abstract: this article is devoted to the problems of budget law responsibility. The author singles out the following problems: current overbroad interpretation of budget responsibility, formation of theoretical construction without the bases formally provided by law and an unsolved problem of the need for budget law responsibility. The author makes a conclusion that the legislator abandoned the model for the formation of consequences of unlawful behavior in budget sphere not only within the framework of legal responsibility construction, but also due to lack of legal regulation concept in this sphere. The author points out that currently there are no grounds for singling out the institution of budget law responsibility within the system of budget law enforcement, however, she raises the issue of such an institution possibly appearing. There are various contradictions between budget and administrative legislation in the sphere of budget law responsibility, and the author offers to eliminate them.

Keywords: budget law responsibility, budget law coercion, budget offence, financial control, budget law relations, administrative responsibility, legal responsibility, budget code, budget legislation, the Administrative Offences Code of the Russian Federation.

DOI: 10.7256/2454-0765.2013.2.9868

Abstract:

DOI: 10.7256/2454-0765.2013.2.63329

Abstract: This article concerns budget activities of state and municipal units. Budget activities are established within the framework of financial policy of a state. The Addresses of the President of the Russian Federation to the Federal Assembly of the Russian Federation are of special value to this type of financial activity. Budget activities of state and municipal units are usually implemented in legal forms. In addition to budget activities, the article concerns with the sub-discipline “budget law”. The author establishes the main categories of budget law, the definition of budget for legal and economic categories. In this article the author analyzes budget structure and system of the Russian Federation. She discusses the problems regarding legal regulation of budget activities, such as formation of state budget revenues and expenditures, guarantees of factual independence of budgets, and equality of budget rights. Thanks to budget activities the financial resources of the state are formed.

Keywords: financial activity, budget activity, budget law, the Addresses of the President, budget, budgetary structure, budget system, non-budget funds, budget federalism, budget revenue.

DOI: 10.7256/2454-0765.2013.2.9597

Abstract:

DOI: 10.7256/2454-0765.2013.2.63330

Abstract: This article is devoted to the issues of evolution of taxation in different states (China, Greece, Rome), taxation in Russia, teaching of A. Smith and D. Ricardo on taxes. The author also points out some legal aspects of taxation regulation, as well as some sources of legal regulation (Russkaia Pravda). Historically, the first taxes appear in the ancient world. The taxes were levied for the needs of development of the first states, taxes being one of important elements of state, financial guarantees for the government, ability to control the population. Firstly, the taxes were regarded as sacrifice based on various customs and traditions of different peoples and nations. Later taxes gain more and more importance with the development of state, and the needs to fulfill the requirements of the state apparatus. Later various taxes appear, such as tithe, chiefry, etc. The article shall be of interest to the students, postgraduate students, lecturers and all those interested in taxation issues.

Keywords: taxation, liturgy, chiefry, servage, tithe, tax, levies, contribution, the Russkaia Pravda, government.

DOI: 10.7256/2454-0765.2013.2.9866

Abstract:

DOI: 10.7256/2454-0765.2013.2.63331

Abstract: this article is devoted to the problem of monetary funds formation, existing in parallel with the public financial system. The article includes analysis of the Ruling of the Supreme Arbitration Court of the Russian Federation N. 14278/08. The Ruling provides that the all of the travelling costs necessary to arrive at the place of judicial hearing shall be charged from the taxpayer, who has lost the case in favor of a tax body. The said costs are related to performance of obligations of a state body. The author of this article offers to regard these payments as income from paid services provided by budgetary institutions. The author evaluates the opinions of various legal professionals, including the Ret. Chairperson of the Arbitration Court of Moscow A. K. Bolshova, Judge of the Constitutional Court of the Russian Federation Kononov. A. L. Finally, the author points out that the problems of application of budget legislation are addressed by the Supreme Arbitration Court of the Russian Federation more and more often.

Keywords: budget expenditures, tax bodies, compensation of spending, budget, finances, Supreme Arbitration Court, Constitutional Court of the Russian Federation, budget legislation, procedural legislation, public functions.