DOI: 10.7256/2454-0765.2014.1.9890

Abstract:

DOI: 10.7256/2454-0765.2014.1.63615

Abstract: The article contains analysis of state public debt issues. It is stated in the article that a balanced budget depends upon three main parameters: a) key directions and instruments of current state policy in the sphere of income and expenditures of the budget; b) the current stage of development of the economic cycle in the economy of the states; c) on priorities and perspectives for the long-term income from taxes and other obligatory payments into the state budget and the sums of other state income (including loans). The author analyzes the Russian budget reform, pointing out irrational use of public debt monetary funds, and numerous efficiency problems. The author provides analysis of various normative legal acts, de-facto actions of the government in the sphere of budget law reform. The author also evaluates the principle of balance within the contexts of Russian and foreign (the USA included) legislation, pointing out the surplus problem in the Russian budget.

Keywords: public debt, budget surplus, budget deficit, budget reforming, budget reform, budget balance, principles of the budget system, active deficit, passive deficit, state loan.

DOI: 10.7256/2454-0765.2014.1.9888

Abstract:

DOI: 10.7256/2454-0765.2014.1.63616

Abstract: This article provides analysis of the renewed legislation of Ukraine on budget expenditures. The author discusses the following financing principles: maximal effect at minimum expenditures, targeted character of use of budget assignations; provision of budget funds according to compliance with the plan an earlier provides assignations; non-refundable character of budget financing; free-of-charge budget financing; following financial discipline and economy regime. These principles are applied to the budget financing, however, provision of budget funds is based upon different principles. The author discusses the correlation of the terms «public expenditures’ and «budget expenditures». Much attention is paid to the Budget Code of the Russian federation, the Law on State Budget of Ukraine and other normative legal acts, for which the author provides in-depth analysis. The article discusses various elements of the Ukrainian budget law, and the author also provides comparisons with the foreign legislation.

Keywords: financial law of Ukraine, budget law of Ukraine, Law on Budget, expenditures, income, financing, provision of funds, financing principles, budget, budget structure.

DOI: 10.7256/2454-0765.2014.1.9882

Abstract:

DOI: 10.7256/2454-0765.2014.1.63617

Abstract: The article concerns the budget independency principle within the budget system of the Russian Federation. This principle was primarily aimed at support of the federalism idea via the financial mechanisms. The budget independency principle in the budget system of the Russian Federation should be perceived through the prism of its opposition with the principle of unity (which the author discusses). The article includes analysis of the judicial practice for 2005–2012, allowing the author to establish the tendencies in its development. Special attention is paid by the author to the attitude of courts towards the insufficient subventions amount from the federal budget to the budget of a constituent subject of the Russian Federation. The article includes analysis of the legislation and modeling of various situations concerning insufficient amount of subventions. This problem manifests itself in the following ways: 1) insufficient amount of subventions in the federal budget; 2) incomplete transfer of subventions from the federal budget to the budget of the constituent subjects; 3) insufficiency of the fully received subventions for the financing of the state competence.

Keywords: independency principle, subventions, under-financing, competence of the state, constituents subjects of the Russian Federation, financial legal responsibility; judicial practice; necessary financial means, privileged categories of persons.

DOI: 10.7256/2454-0765.2014.1.10334

Abstract:

DOI: 10.7256/2454-0765.2014.1.63618

Abstract: The Federal Republic of Germany is an active participant of the European integration, which has influenced the most important social and cultural spheres of the social lives of the European states. The education (including legal education) is not excluded from it, and it undergoes significant changes due to the introduction of the Bologna system, providing for the two levels of higher education (Bachelor’s and Master’s programs). At the same time the Bologna system faces criticism, due to the changes in the education standards and lowering of the requirements to the students. It is especially topical in respect to the German higher legal education system, which has lasted for centuries. The study of the experience of the Federal Republic of Germany shows that the government of this state has managed to find the way to combine the national «state exam» system with the Bologna system. The reception of the positive German experience is quite topical and interesting for Russia, which previously somewhat unnecessarily departed from its legal education system in favor of the two-level Bologna system. The study has also shown that many principles and provisions of the Bologna system are incorrectly applied in Russia. While writing this article the author based his studies upon the comparative method, the method of vivid cognition, linguistic method, general logical methods (such as analysis, synthesis, deduction, induction, etc.). The scientific novelty is due to the conclusions and criticism based upon the above-mentioned comparative analysis, which are as follows: 1) It is undoubted, that the positive feature of the German higher legal education model is parallel use of old and new systems, allowing to keep the best elements of the State Exam system, while bringing in the positive elements of the Bologna system. It allows the future lawyer to choose and makes the system of higher legal education in Germany more flexible in comparison with the Russian system. Also, keeping the old system allowed to avoid a number of problems, which Russia had to face when transferring to the Bologna system. 2) It is necessary to fill the gaps in the Russian legislation by providing in the Federal Laws « On the Status of Judges in the Russian Federation», «On Advocacy and Advocate Activities in the Russian Federation», «On Auditing», etc. the provisions under which the only persons entitled to special types of legal activities should be the persons having Master’s degrees (possibly, it is reasonable to require that the judges should also have a scientific degree (PhD). 3) the system of points used in the Bologna higher education system is not exactly about grades, rather it is an instrument for planning the workload of students for certain periods of time. Evaluation of quality of students’ work is given from 1 to 5 points. 4. The study modules in Master’s and Bachelor’s programs are not formed within a certain discipline (that is, not by grouping certain topics together), rather several courses are joined within the modules. 5. In Germany it is the special group of correctors and not the lecturers, who evaluate control works of students. 6. The Bologna system does not necessarily require an obligatory enlargement of an amount of practical work, on the opposite, the lectures remain the main element of teaching. 7. One of the obligatory conditions for successful completion of the Bachelor’s Program is writing and presenting a Bachelor’s thesis, which is only 30–50 pages long. 8. The Bologna system of education facilitates harmonization of the education standards of some European states, rather than improving the professional qualities of the graduate lawyers. 9. The tendency to favor the development of practical skills over the theoretical basis is typical for the Western European education system, and its evaluation is ambivalent. Its positive elements include the fact that the students leave the higher education institutions having a certain «baggage» of knowledge on how to deal with certain types of practical problems. On the other hand, the negative aspect of such education is that the student may have considerable difficulties facing the problems, which they did not deal with in the course of their education (it mostly concerns the First Legal Exam). 10. The referendariat practice which is widely used in Germany deserves positive evaluation. This system allows the students go an experience in various spheres of legal activities, which as a positive impact on their professional skills. At the same time, an obligatory practice has little regard for the wishes of a lawyer himself concerning his future sphere of interests, and it also lengthens the process of education of the future professionals.

Keywords: higher legal education, education reform, Bologna system, state exam system, the Federal Republic of Germany, Bachelor’s program, Master’s program, Potsdam University, merit point system, modules.

DOI: 10.7256/2454-0765.2014.1.9893

Abstract:

DOI: 10.7256/2454-0765.2014.1.63619

Abstract: This article concerns the issues of regulation of the cash execution of the budget. The author provides examples of cash execution of the budget in various states around the world, pointing out similarities and differences in legal regulation in these states and in Russia. The article point out the main novelties of cash execution of the budget in the Russian Federation, namely: restructuring the budget institution, formation and development of the state integration information system of public finances administration «Electronic Budget». The author analyzes the problems of legal regulation of the cash execution of the budget, including the preexisting ones, and the ones that appeared due to the above-mentioned novelties. It is stated in the article that Russia may gain greater standing in a new global world thanks to an improved budget process. The author also mentions the problem of budget transparency in the Russian Federation and the related problems. The Russian Federation should concentrate on improvement of the national financial systems and institutions in order to achieve the necessary level of security in the sphere of public finances administration.

Keywords: cash execution of budget, budget law, budget process, the principle of cash unity, budget institutions, electronic budget, transparency of budget implementation, open budget, financial security, national financial system.

DOI: 10.7256/2454-0765.2014.1.9892

Abstract:

DOI: 10.7256/2454-0765.2014.1.63620

Abstract: The article concerns the problem of interrelation between the currency regulation and budget law. The author attempts to establish the position of the currency regulation within the system of financial law. He disagrees with the opinions establishing currency law as an independent complex branch of law. The author considers it necessary to single out currency regulation as an institution of financial law. The public law goal of currency regulation is to protect currency. Its goal is totally different from private law regulation. The author discusses the value of currency relations, establishing their role within the system of financial law. He also provides a historical insight, providing important matters for understanding currency regulation. Importantly, the article contains examples of practical consequences of including currency regulation within a complex private-public branch of law.

Keywords: currency regulation, financial law, system of financial law, institution of financial law, comlex branch of law, private-public branch of law, structure of financial law, currency legislation, currency deals, deals with currency.

DOI: 10.7256/2454-0765.2014.1.9885

Abstract:

DOI: 10.7256/2454-0765.2014.1.63621

Abstract: the article concerns the issues of funds functioning in the federal budget of the Russian Federation. The author singles out the following types of funds in the Russian legislation: the 1. Reserve funds related to oil and gas income of the federal budget; 2. national welfare; 3. reserve funds of the state executive bodies and local administrations; 4. Reserve fund of the President of the Russian Federation; 5. The federal roads fund; 6. Funds for inter-budgetary transfers provided from the federal budget. The author studies the history of formation and division of the Stabilization Fund. The article contains evaluation of the novelties in the sphere of funds functioning and funds functioning in the foreign states. The author singles out the following systems for managing the finances of these funds: 1) state administration of finances from the sovereign funds; 2. Non-governmental management of finances from the sovereign funds. The article also points out the ways of development for the state savings in the Russian Federation, as well as the analysis of the inter-budgetary transfers in the Russian Federation.

Keywords: funds, inter-budgetary transfers, Stabilization Fund, Reserve Funds, oil-and gas transfers, managing the fund finances, budget assignations, donation, subsidy, subvention.

DOI: 10.7256/2454-0765.2014.1.9887

Abstract:

DOI: 10.7256/2454-0765.2014.1.63622

Abstract: The article concerns the problems concerning payment for public services. The author notes that currently the Government aims to organize the payments for public services, providing for cancelling such payments or their transfer into the official fees. Requiring the normative provisions for the limited lists of obligatory and necessary services, the legislator does not directly exclude payment for such service, nor is excluded free of charge provision of such services. Throughout the article the author evaluates the issues of charges for such obligatory public services, analyzing the Russian legislation. As a result of the article, the author provides various options for resolving such a problem, such as strengthening the public law element in the regulation, and providing for the fundamentals for the payment and formation of such payment for obligatory and necessary services.

Keywords: public services, paid services, free-of-charge services, obligatory services, necessary service, price formation principles, state bodies, commercialization of public government, subsidiary responsibility, executive and administrative competence.

DOI: 10.7256/2454-0765.2014.1.10019

Abstract:

DOI: 10.7256/2454-0765.2014.1.63623

Abstract: The article concerns the legal fundamentals of the regulation of prices by the state, based upon the principal provisions of the WTO and the Customs Union. The author provides characteristics of the price regulation in the Russian legislation and the by-laws. Use of comparative legal studies allowed the author to make novel conclusions and propositions. In particular, she notes the spheres for harmonization and unification of the price regulation. She substantiates the opinion of the need to have a codified law on prices. She mentions the types of price regulation and the legal instruments for influencing the prices. She also provides apparatus of definitions and categories in the conditions of Russia’s membership in the WTO and the Customs Union. She evaluates some directions for price regulation, regarding socially important goods, medications, etc. She pays attention to the legal mechanism for fighting price dumping in the conditions of economic integration. She makes a conclusion on the nature of legal institution of price regulation and the directions for its further development.

Keywords: price, tariff, the Customs Union, the World Trade Organization, unification, harmonization, price regulation, economic integration, medication, dumping prices.

DOI: 10.7256/2454-0765.2014.1.9886

Abstract:

DOI: 10.7256/2454-0765.2014.1.63624

Abstract: This article concerns constructions used when regulating budget incomes. The author evaluates the improvement of efficiency of legal regulation of budget incomes based on the tax law of Ukraine. The author points out the contradictions in the legal mechanism due to the inconsistencies in the nature and type constructions. The article includes detailed analysis of the provisions of the Tax Code of Ukraine, the Budget Code of Ukraine and other normative acts in the sphere of financial law. Special attention is paid to the legal regulation in the Republic of Crimea. The article includes analysis of problems of Ukrainian financial law based upon the rich variety of legal materials. The author analyzes a large number of legal sources, which makes this article especially valuable. Based upon the studies the author comes to a conclusion that the solution of the problem of harmonization of income elements of budgets should be provided on two levels: inter-branch level and budget income level.

Keywords: nature constructions, type constructions, financial law of Ukraine, tax law of Ukraine, budget law of Ukraine, budget income, tax income, non-tax income, budget classification, taxation system.