DOI: 10.7256/2454-0765.2014.2.12506

Abstract:

DOI: 10.7256/2454-0765.2014.2.65605

Abstract: The introduction of the temporary fiscal administration, from legislator’s standpoint, appears as an efficient mechanism for restoring the paying capacity of a Russian Federal subject, or municipality. However, as practice shows, those legal norms don’t see much use. With this in mind, the author of the article attempts to pinpoint the reasons for ignoring these norms of this institute of fiscal, budget and constitutional Law. For this purpose the author scrutinizes the major elements of financial intervention, including the definition of temporary fiscal administration, the grounds and goals for putting it into effect, its powers, the terms of how they are used, and the actions take. The author performed a doctrinal analysis of legal provisions that regulate temporary fiscal administration, studied the legal nature of this institute, uncovered its flaws and offered potential ways to eliminate them. As an example, the author came to conclusions that, being a Constitutional Law institute, temporary fiscal administration is not feasible to use in situations involving fines and penalties in inter-budget relations; additionally, the author believes that it is unacceptable to place the responsibility of certain actors — public bodies or officials that make fiscal decisions, upon the population of the Federal subject, or municipality. From the materialist dialectics point of view, this work employed general scientific and specific science methods of research — logic, formal Law, system approaches. This work will be useful in the prospects of studying the problems of temporary fiscal administration usage, for optimizing the existing legislation in order to eliminate the main flaws of this institute of Law. In particular, the lack of legal consequences for the actors, whose actions resulted in the Federal subject’s, or municipality’s debt, as well as replacing state bodies with independent experts, or expert boards, for temporary fiscal administration.

Keywords: temporary fiscal administration, financial responsibility, constitutional Law responsibility, fiscal responsibility, budget responsibility, executive branch responsibility, guiltless responsibility, public authority responsibility, paying capacity recovery, temporary exercise of powers, population responsibility

DOI: 10.7256/2454-0765.2014.2.13366

Abstract:

DOI: 10.7256/2454-0765.2014.2.65606

Abstract: Securities issuance stock relationships that occur between the state, represented by competent public entities that issue securities, and the investors in the process of emission, placement, accounting and redemption of securities, constitute the subject of this study. The system of legal norms that regulate the stated relations, is called securities issuing Law. The author examines the legal regime of issued government securities: internal and external loan bonds, target government bonds, financial treasury bills and treasury obligations of Ukraine, which are the object of issuance relations. The methodological basis of this work is formed with general science (dialectic, analogy, analysis, synthesis) and specific science methods of research (comparative Law, linguistic, historical and legal, formal and logical, systemic and structural, etc. Based on the research conducted, the author draws the following conclusions. Government securities issuing legal relations are financial relations, and securities issuing law that regulates those relations is a sub-branch of financial Law. Financial bills do not share their legal nature with IOUs and are a separate form of debt securities. The novelty of this research is in the comprehensive analysis of the legal base of securities issuing relationships on Ukraine’s government securities market, taking into account the existing research in this field, as well as recent changes in relevant Law.

Keywords: government securities, financial bill, stock market, securities issuance, issuance relationships, government bonds, treasury bonds, backbone factors, funds, Central bank

DOI: 10.7256/2454-0765.2014.2.11492

Abstract:

DOI: 10.7256/2454-0765.2014.2.65607

Abstract: All modern states, regardless of their level of economy, actively employ debt instruments in order to achieve balance in fiscal and credit policies. Modern Russian economy is a mixed economy, in which market instruments are supplemented by government regulation, the financial basis of which is formed with the budget. Government borrowings, which constitute government debt, are one of the most important tools in the economic policy of the state. In the modern period, nobody doubts that government debt must be managed and controlled. The existing system, while generally capable of meeting its goals and objectives, is not without flaws in both, economic and legal aspects. The political, social and economic tasks of the state are well-formulated and clear. However, it is quite difficult to draw them to a theoretical legal substantiation and to give them the form of Law. Because of this, despite their immense importance for Russia, the legal issues in this sphere remain underdeveloped. This is particularly true for social relations that are regulated by financial Law. The necessity for researching the major aspects of external borrowing is based on the fact that it is financial Law that establishes the base of competent government bodies in this area, establishes the extent of their powers, the rules for their interaction, as well as form and structure of borrowings. The following methods form the scientific foundation for our current subject, from the perspective of legal sciences, financial Law science, in particular: formal and dogmatic, or specialized legal; comparative historic, comparative Law and empirical sociological methods of research. A major update of Russian financial Law, including the Budget Code of Russian Federation, resulted in an urgent need for comprehensive and thorough study of government debt regulation in the current situation necessary, because the new legal provisions didn’t only fail to address some of the old issues, but added a multitude of new issues that need to be researched and addressed. Because of this, financial Law research of government debt management is not only important for examining existing legal collisions, but for the future functioning of Russia’s government debt management. The policy of borrowing and managing government debt creates a basis for solving strategic and tactical tasks of social and economic growth, and represents an integral part of the financial resource management system of Russian Federation. A country’s fiscal system’s efficiency is directly dependent on the efficiency of the debt management system.

Keywords: budget policy, government debt, foreign debt, internal debt, borrowings, program and goal-based method, budget balance, deficiency, surplus, debt claims

DOI: 10.7256/2454-0765.2014.2.13417

Abstract:

DOI: 10.7256/2454-0765.2014.2.65608

Abstract: The subject of this research is the study of the defining traits of legal regulation of municipal service in Russia during the period of active local self-government reforms. The definition of modern local self-government formed along with the affirmation and development of the democratic institutes, the interrelation between the state and the population being the cornerstone for the theories that gained footing in this period. Partial separation of society from public authority and its organizational autonomy in solving local issues became the basis of forming for existing models of local self-government, the key traits of which were established in international Law, as well — Law like the European Charter of Local Self-government. The methods employed in this work include the general scientific dialectics method, and the consequent specific science methods, such as systemic and structural, concrete sociological, legal technique, legal historical, comparative Law methods. The usage of these methods allowed the author to examine the intended subject as a whole comprehensively and objectively. The author draws the conclusion that government and municipal service Law violations involve a broad spectrum of acts that are performed by individuals that occupy positions of government and municipal service and who directly threaten the regular, legal activities of the public administration apparatus. The most dangerous violations are those prohibited by Criminal Law — crimes against state authority, public interests and the interests of state and municipal service.

Keywords: m unicipal s ervice, p ublic a dministration, l ocal s elf-government, s tate c ivil s ervant, administrative reform, employment law, municipal authorities, division of powers, constitution, human rights.

DOI: 10.7256/2454-0765.2014.2.10797

Abstract:

DOI: 10.7256/2454-0765.2014.2.65611

Abstract: This article explores the volume and content of government supervision over educational institutions. The author unveils the object of government supervision — it involves social relations in the fields of realization of the right to education, enforcing human rights and freedoms in education, forming conditions to ensure the realization of the right to education. Attention is drawn to the Federal Education and Science Monitoring Service, the supervision body of the government. Supervision in the field of education is performed via site inspections and desk audits, via analysis of causes for violations of Russian Law in the sphere of education, and via organizing and conducting monitoring work for the compliance with legislation of Russian Federation, and for applying pressure on the violators of education Law. The author examines the major points of scheduled and unscheduled inspections, and draws attention to the powers of officials who execute scheduled and unscheduled inspections by the order of the Federal Education and Science Monitoring Service. If violations are revealed during the course of the inspections, the Federal service decides on individual and general measures, including issuing mandatory orders with deadlines that educational institutions and public bodies must meet.

Keywords: government supervision, education, educational institution, right to education, monitoring body, site inspection, desk audit, scheduled inspection, unscheduled inspection, order

DOI: 10.7256/2454-0765.2014.2.12257

Abstract:

DOI: 10.7256/2454-0765.2014.2.65609

Abstract: As the author demonstrates, the best way to govern a country with market economy is to govern money, and that is only possible with the aid of Financial Law norms. Consequently, it is necessary to conduct research of the structure, the classifications and the functions of Financial Law norms. Another question that stands before modern academia is that of the interaction between Financial Law norms and norms of other legal branches (Constitutional, Administrative, Civil, etc.). The study of definition, meaning and goals set before Financial Law norms, as well as their place in Russia’s legal system must be based on the examination of direct links and feedback loops in state administration, which, to this day, has not been receiving enough attention on behalf of today’s legal science. The research is conducted upon the basis of general scientific method of dialectic study, the logical methods (analysis, synthesis, deduction, induction), the method of comparative Law, historical and other specific science methods. Based on the performed analysis of the nature, classifications and functions of Financial Law norms, the author reaches a conclusion that they provide the opportunity to define legal corridors for direct links and feedback loops for state administration. The abovementioned connections are created by Financial Law within both, the system of finances and the system of macro- and microeconomics, playing the part of a connecting link of interdependency in the economy, as well as social processes.

Keywords: norms, legal norms, Financial Law norms, Financial Law, finance, financial relations, economy, administration, money, budget

DOI: 10.7256/2454-0765.2014.2.13294

Abstract:

DOI: 10.7256/2454-0765.2014.2.65610

Abstract: This article offers a substantiation for the necessity, practicality and appropriateness of introducing a new branch of Law into the Russian legal system — the Economic Law. In light of this, we examine the bulk of legal norms that regulate public economy, as well as the dynamics of internal processes of this sphere of Law (institutes, sub-branches, comprehensive sections of Law) that reflect current trends for transformations that occur on both, national and supranational levels of the economy. The author used general scientific methods (comparison, analysis, synthesis, abstraction, generalization) and specific science methods, such as formal and dogmatic, comparative Law analysis, etc. A theoretic individualization of the economic law as a separate branch is a potentially innovative approach to Law. The mission of the new branch of legal science (the economic Law) would be the systemic analysis for the optimization of the legal regulation of economic processes as they develop, in order to prevent negative trends.

Keywords: Economy, legal system, economic law, economic policy, international economic law, financial law, economic disputes, subject of economic Law, method of economic Law, system of economic Law.

DOI: 10.7256/2454-0765.2014.2.13413

Abstract:

DOI: 10.7256/2454-0765.2014.2.65612

Abstract: The author of this article analyzes the transformations of the Tax Law’s general section provisions which were established in the German Tax Code of 1919 and further developed in the 1977’s Act, as well as their relevance to German constitution. Rethinking of conceptual approaches to taxation, the evolution of tax Law definitions, tax and appeals procedures, violations Law, is performed from the legal history perspective. The author chooses the diachronic aspect of the comparative Law method (researching the evolution of Law), in combination with the historical analysis method of social and economic conditions for tax law development. The formal legal method is also used, as necessary for researching high-quality legal technique normative acts, such as the ones being studied. The author follows the thread of a continuous succession of German tax Law’s general provisions which are supported by a flexible approach to its improvement, in the environment of various economic factors that lead to rethinking of the role of tax law in regulating social relations in 1960s. The changes to administrative and criminal Law also served as triggers for this process, along with the increase of volume and complexity of tax legislation at large. The author proposes a thesis that affirmation of public Law foundations, as reflected in the 1970’s general tax Law provisions, was the result of a much broader process of solidifying the role of the state in regulating social relations.

Keywords: conceptual approaches, taxation, tax procedure, appeals, fiscal bodies, tax offenses, German Law, court practice, Federal Constitutional Court, normativism.