DOI: 10.7256/2454-0765.2014.3.13488

Abstract:

DOI: 10.7256/2454-0765.2014.3.65834

Abstract: The author suggests measures to be taken for the effective implementation of the Concept of creating an international financial center in the Russian Federation. The research focuses on current problems of creation and development of an international financial center in the Russian Federation. It tries to analyze what prevents to establish the major financial institutions of international importance in Russia and how social, economic and political situation in the world affects the potential of the Russian economy. Also, the research considers organizational and legal possibilities of establishing an international financial center in Russia. The methodological basis of the study includes the general dialectical method as well as special research methods such as systemic and structural, detailed sociological, technical and legal, historical and legal, and comparative law. The application of these methods has allowed the author to explore the problems in their relation, integrity, in the most comprehensive and objective manner. At present, all signs point to the lack of the regulatory framework and effective regulatory mechanisms for the option market as well as unsustainable national economy. These negative factors have a significant influence on the creation of the option market; therefore, its further development is possible only if they are eliminated. The absence, to the present time, of uniform state policy aimed at development of the market of financial tools bears the risk that in the foreseeable future in Russia this market would not be optimal but rather speculative.

Keywords: Russian legislation, Russian economy, financial system, MFC legal framework, public policy, prospects, creation of the option market, potential, financial crisis.

DOI: 10.7256/2454-0765.2014.3.14005

Abstract:

DOI: 10.7256/2454-0765.2014.3.65835

Abstract: The need to study the concept of «public expenditure» is caused by broad changes occurring in economic and political life of Russia. The relevance of this study is due to the special role of public expenditure as a legal institution, and the fact that public expenditure is primary to pubic revenues. In general, the financial law pays great attention to the analysis of legal regulation of public revenues and spending. International integration processes with Russia’s participation also impact on the public expenditure structure. The research uses the comparative legal method as well as analysis of the main features of expenditure aimed at meeting the public interest. The author comes to the conclusion that there is a need to introduce into scientific circulation the concept of «public expenses» defined as expenses made by public and legal entities and other parties in the process of their financial activities intended to meet public interest and in the manner prescribed by law.

Keywords: public expenditure, public interest, state functions, social needs, monetary fund, financial activities, public legal education, financial and legal concept, expenses, financial resources.

DOI: 10.7256/2454-0765.2014.3.14024

Abstract:

DOI: 10.7256/2454-0765.2014.3.65838

Abstract: The study outlines the main stages of development of the financial market law and its institutions: banking law, insurance law, the law of the securities market, the foreign exchange law. The study briefly sketches the origins of the financial market law in the ancient world and gives a more detailed description of further development of legal norms in Western Europe, the United States and Russia. The author explains the distinguishing features of the Russian financial market law such as lagged development and inherent public legal nature. The main methods of research are: logical, comparative law, comparative historical and formal dogmatic. The author notes that the specific feature of the Russian financial market law is the inherent prevalence of public and legal element. The public and legal regulation in the financial market has reached its culmination in Soviet period. Currently, there is an increase in number of legal acts reinforcing government intervention in the financial market.

Keywords: finance law, evolution of law, financial markets, public law, banking public law, public insurance law, securities market, foreign exchange law, stages of law development, origins.

DOI: 10.7256/2454-0765.2014.3.10798

Abstract:

DOI: 10.7256/2454-0765.2014.3.65839

Abstract: The article describes the organization of financial control in educational organizations. The author elucidates such notions as economic guarantees and cost standards which are basic to provide the financial support to public and municipal educational services. Financial control in education system concentrates on the movement of cash flows in the process of formation, distribution, redistribution and use of state and municipal centralized and decentralized funds from education budgets. Financial control in the field of education is divided into two categories: intra and supradepartmental. The author considers the federal financial control bodies for educational organizations and analyzes the responsibilities and duties of the head of the educational institution during the internal (intradepartmental) financial control. As a final point, the author suggests different ways to improve the financial control including the issuance of special law or another legal act imposing a clear legal model of control activities in educational institutions.

Keywords: financial control, education, educational organization, economic guarantees, cost standards, intradepartmental financial control, supra-departmental financial control, Russian Audit Chamber, the Federal Treasury, RF Ministry of Finance.

DOI: 10.7256/2454-0765.2014.3.13567

Abstract:

DOI: 10.7256/2454-0765.2014.3.65840

Abstract: In field of customs, most disputes between customs authorities and subjects under their control relate to various aspects of customs taxation. The article summarizes and analyzes the precedents of financial and legal disputes contesting the decisions of customs authorities concerning the classification of transported goods and codes assigned to them under the Commodity Nomenclature of Foreign Trade; determination of the customs value of the goods and its correction; the order of enforcement of customs duties. It is stressed that there is a need for customs officers retraining and monitoring the judicial practice in such cases. The abundance of customs cases in the courts and their resolving in favor of private actors reveals the problems in the field of customs taxation. The author states that these problems must find their soonest solution as there are obvious ways to improve the situation: updating legal norms (elimination of collisions and gaps); increasing professionalism of customs officers; monitoring the judicial practice in such disputes; bringing to justice officials responsible for decisions that do not comply with the legislation on customs.

Keywords: financial and legal disputes, customs authorities, Commodity Nomenclature, foreign trade, customs and tariff policy, customs value, customs duties, customs taxation, enforcement, judicial bodies.

DOI: 10.7256/2454-0765.2014.3.13720

Abstract:

DOI: 10.7256/2454-0765.2014.3.65836

Abstract: One of the urgent problems of administrative law in the financial sector is chaotic and not coordinated adoption of legal acts (sources) governing administrative and jurisdictional activity of executive bodies in the area of finance, taxes and fees as well as the securities market. The present article analyzes the regulatory legal acts that govern administrative and jurisdictional activities of specially authorized federal executive bodies and the Bank of Russia in the financial sector. The main research method is a systematic analysis based on the consideration of the procedural rules set out in administrative, fiscal, budgetary and banking law, in relation to the substantive law. These procedural rules fix the occurrence of disputes (conflicts) or offenses in the area of finance, taxes and fees or the securities market. Based on the analysis of subjects and sources of administrative jurisdiction in the area of finance, taxes and fees as well as the securities market, the author substantiates the need to separate spheres and areas of responsibility for each industry-wide law individually, remove the executive authorities from the sphere of their jurisdictional activity of and enshrine the above mentioned activities of state bodies in the administrative law.

Keywords: legal source, legal subject, administrative jurisdiction, financial sphere, administrative procedure, subjects of the administrative and jurisdictional activities, administrative proceedings, administrative and jurisdictional activities, sources of administrative and jurisdictional activities, efficiency of the administrative and jurisdictional activities.

DOI: 10.7256/2454-0765.2014.3.65837

Abstract: The article considers customs duties as a complex legal institution of the customs law. The research reveals the regularities associated with customs duties. It notes that customs duties are covered by one of the functions of the customs authorities, more specifically, by the function providing customs and tariff regulation of foreign trade. Also, it proposes a systematized arrangement of general provisions on customs duties and determines the share of customs payments in the federal budget of the Russian Federation for two years (2007 and 2012). The research methods — comparative legal and statistical– allowed to formulate conclusions as follows: customs duties are a complex legal institution of the customs law rather than of other integrated branches of law (financial, tax, budget, etc.); customs payments must be regarded as the customs operations which are carried out by payment of import customs duty; export customs duty; value added tax levied on goods imported into the customs territory of the Customs Union; excise duty levied on goods imported into the customs territory of the Customs Union; customs fees. The trend towards a significant increase in the share of income from foreign trade (customs duties) to the federal budget of the Russian Federation merely confirms the absence of progressive development of the Russian economy.

Keywords: Russian Federation, customs duties, federal budget, customs law, tax law, financial law, budgetary law, budget revenues, foreign economic activities.

DOI: 10.7256/2454-0765.2014.3.13719

Abstract:

DOI: 10.7256/2454-0765.2014.3.13915

Abstract:

DOI: 10.7256/2454-0765.2014.3.65841

Abstract: The article discusses the necessity and urgency of improving the legal norms governing the activities of the Federal Bailiff Service (FBS) being the only authorized body of the executive branch performing the enforcement of court decisions. At the same time in order to enhance the enforcement of judicial acts as well as acts of other bodies, it is necessary to develop FBS legal information support services as the efficiency of enforcement of judicial acts and acts of other bodies largely depends on the proper execution of FBS support functions, namely, record-keeping activities and administration of federal budget revenues. As a research method the author applies the analysis of legal support of the Federal Target Program «Development of the Russian judicial system for 2013–2020 years». It is concluded that further development of informatization of enforcement proceedings (i. e. activities towards the availability of online information and the creation of convenient interface to share information in view to enhance the enforcement of judicial acts and acts of other bodies and officials) is provided by a number of programs at the federal level. It allows to suggest that the prospects for the use of integrated information systems are very promising.

Keywords: Federal Service, Court Bailiffs Service, federal law, enforcement, federal budget, information support, electronic document, legal norms, executive branch, court decision.

DOI: 10.7256/2454-0765.2014.3.13560

Abstract:

DOI: 10.7256/2454-0765.2014.3.65842

Abstract: The article highlights the views of S. A. Kotlyarevskiy on the Soviet constitutional system, as well as his analysis of financial activity of the Soviet state. It is shown that in the search for an appropriate balance of interests, Kotlyarevskiy examines in detail the relationship between the USSR and republics and tries to build an optimal boundary line in distribution of competence to ensure the successful functioning of the federation. The bulk of sources consist of works by Kotlyarevskiy in Soviet period. When studying his papers it is important to relate the chronology of works with the facts of his personal biography and political events in the world and Russia. The main principles of the present study are: historicism, documentalism, comprehensive and unbiased analysis, critical evaluation of the material. The research work uses the following general research methods: logical, historical, comparative, sociological, and deduction, induction, analysis, synthesis, hypothesis, analogy, and others. It is concluded that Kotlyarevskiy considers the Soviet constitutional system mainly from the formal dogmatic point of view, however, he attempts to give political characteristics of social structure of the USSR and its republics. He was one of the first scholars who carried out a systematic analysis of the financial activities of the Soviet state for the first years of its existence and gave valuable practical recommendations. He is justly considered to be one of those who stood at the origins of the Soviet state, administrative and financial law.

Keywords: Sergei A. Kotlyarevskiy, state, Constitution, federalism, financial legislation, fiscal relations, budget of the USSR, local budgets, income tax, agricultural tax.