scholarly journals The Role of Budgetary Regulation in Modern Society

2020 ◽  
Vol 15 (11) ◽  
pp. 122-132
Author(s):  
R. V. Tkachenko

The paper is devoted to the consideration of issues related to the legal regulation of the system of methods of distribution and redistribution of a part of the national product between different budgets of the RF budget—budgetary regulation in the Russian Federation. The author focuses on the peculiarities and features of the financial and legal category “budgetary regulation”, examines various approaches to the definition of this concept, studies the key principles of budgetary law, on which the system of methods of budgetary regulation is based, shows the significance that budgetary regulation acquires in the modern society. It is determined that the rules of financial law regulate a whole set of public relations related to public financial activity in the area, including the system of primary and secondary legal measures aimed at ensuring the balance and autonomy of budgets of the budget system of the Russian Federation. The author concludes that in modern conditions the budgetary regulation in the Russian Federation is aimed not only at distribution and redistribution of income, but also at optimization and restructuring of expenditure obligations of public legal entities.

Author(s):  
A. B. Byla

This article is devoted to the consideration of some issues related to the legal regulation of the main methods of public debt management in Russia in the context of the coronavirus pandemic. In the course of the study, the features of the external and internal debt of the Russian Federation are highlighted, various approaches to the definition of this category are considered, and some aspects of legal regulation in this area are analyzed. It is determined that the norms of financial law regulate a whole and diverse set of public relations related to the implementation of borrowing both in the domestic and foreign markets, and it is necessary to comprehensively regulate this institution. In conclusion, it is concluded that the coronavirus pandemic has greatly affected all aspects of financial activity, the state had to resort to additional borrowing on the domestic market to eliminate the consequences of the pandemic. Based on this, we need a well-thought-out strategy for the development of legislation in this area at all levels of the budget system of the Russian Federation. 


Author(s):  
Сергей Тычинин ◽  
Sergey Tychinin ◽  
Олег Скопенко ◽  
Oleg Skopenko

The relevance of the study of the problem of affiliation of legal entities is determined by the lack of a coherent legal mechanism to ensure the resolution of conflicts of interest between dependent persons. As of today, Russian legislation as a whole does not contain clear provisions regarding the concept of the affiliation of legal entities. Certain laws contain only separate independent concepts, for example, the concept of “affiliation” is used in the Civil Code of the Russian Federation; in the Federal Law «On Competition» - the concept of «group of persons»; in the Tax Code of the Russian Federation - the concept of «interdependent persons». Therefore, the study of the problem of settling relations with affiliates deserves special attention. The objectives of this study are the systematization and analytical study of the legal regulation of the institution of the affiliation of legal entities. In the course of the study, the authors used the following methods: analysis and synthesis, modeling, comparison, analysis of the regulatory framework, synthesis, formal legal method The article examines the issues of legal regulation of the affiliation of a legal entity. The definition of the concept of “affiliation” is given, criteria and signs of affiliation of a legal entity are defined, various scientific approaches to the definition of this category are given, problems of correlation with economic and other types of relations between affiliates are explored. In the course of the study, the authors came to the conclusion that the institution of affiliation in its present form undoubtedly needs to be reformed. It is necessary to develop a unified law, reflecting all the nuances of the concept of “affiliation” and the features of the transactions with affiliated persons.


2020 ◽  
Vol 208 ◽  
pp. 06004
Author(s):  
Vitali Maksimeniuk ◽  
Roza Timakova

The article considers theoretical aspects of a most important contemporary issue, i.e. modern approaches to sustainable tourism. The study shows the main relationships of the phenomenon with sustainable economic and social development. The research results in identification of the essential characteristics (signs) of sustainable tourism, i.e. for the legal regulation purposes. The concept of “sustainable tourism” for deliberate influence of the state on public relations in tourism using special legal means and methods was defined. The conclusions may improve the current regulatory framework of the Russian Federation and the Republic of Belarus. Changes and additions to the national laws on tourism are suggested and justified. They relate to introduction of the definition of the concept of “sustainable tourism” and inclusion of the principle of sustainable tourism development.


Author(s):  
A. B. Byla

This article is devoted to the consideration of issues related to the legal regulation of cryptocurrencies in the Russian Federation and some foreign countries. In the course of the study, the features of cryptocurrencies were highlighted, various approaches to the definition of this category were considered, some aspects of the legal regulation of digital currencies were analyzed. It has been determined that the rules of financial law regulate a whole range of public relations related to the use of cryptocurrencies and the complex regulation of this institution is necessary. The author came to the conclusion that it is necessary to use digital technologies and digital currencies in the Russian economy in the future. At the same time, this is a complex and not an instantaneous process of transition to digital currencies; a clearly thought-out strategy for the development of legislation in this area is necessary.


2020 ◽  
Vol 4 ◽  
pp. 82-93
Author(s):  
Y. O. Kuchina ◽  

The interest in digital development and the specifics of its legal regulation does not practically affect the problems of applying the provisions of Chapter 28 of the Criminal Code of the Russian Federation and the qualifications of acts falling under the definition of «cybercrimes against property» and Art. 272 and Art. 273 in particular. Analyzing a judicial decision, the author on a practical example reveals the main qualification problems that currently exist in the judicial practice. The author states that the outdated and overly detailed definition «computer information» which is given in the note to Art. 272 of the Criminal Code, leads to the fact that the rules of law, in which this term is included, are applied erroneously. Considering how the perception of the meaning of dispositions of Art. 272, 273 and 159.6 of the Criminal Code of the Russian Federation, in cases of committing a crime in a virtual dimension, the author reveals the interdependence of the technical component of the subject of the crime and the place of its commission with the legal regulation of protected public relations and their external perception by the law enforcer. The article offers recommendations on the maximum elimination of possible errors in qualifications and shows on specific examples which particular signs and elements in the mechanism of a specific act affect the formation of erroneous law enforcement practice.


Author(s):  
Юлия Борисовна Арон ◽  
Елена Валерьевна Жегалова

В статье рассматривается актуальная проблема интеграции крипто-валюты в банковскую систему РФ. Авторами предлагается определение криптовалюты, обосновывается востребованность использования цифровой валюты в экономике. Рассматривается специфика современного правового регулирования операций с криптовалютой и перспективы его развития в российской экономике. The article deals with the actual problem of integrating cryptocurrency into the banking system of the Russian Federation. The authors propose a definition of cryptocurrency, substantiate the demand for the use of digital currency in the economy. The article considers the specifics of modern legal regulation of cryptocurrency transactions and the prospects for its development in the Russian economy.


Financial law ◽  
2021 ◽  
Vol 1 ◽  
pp. 3-9
Author(s):  
Igor B. Lagutin ◽  

This article is devoted to the study of the characteristics of the organization, activities and legal regulation of the European Organization of Regional External Public Finance Audit Institutions (EURORAI). The role of EURORAI in the development of Russian legislation governing the organization and activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities is analyzed. The article studies the structure, powers and composition of participants in the European Organization of Regional External Public Finance Audit Institutions (EURORAI). Separately, the article considers the issue of legal support for the organization and activities of the European Organization of regional bodies of external control of public finances, as well as its international legal status. The article concludes that the effectiveness of the interaction between the control and accounting bodies — members of EURORAI, is at a low level and practically does not have any effect on the activities of the control and accounting bodies of the constituent entities of the Russian Federation, and is more important for improving its legal status in the regional level.


Author(s):  
Iu. K. Tsaregradskaya

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.


2015 ◽  
Vol 3 (6) ◽  
pp. 0-0
Author(s):  
Татьяна Шуберт ◽  
Tatyana Shubert

The article examines the ECHR legal nature and types of its decisions, analyzes the activities of the Government of the Russian Federation and the RF Ministry of Justice on the implementation of the European Court of Human Rights’ judgments. The author notes the role of the Plenum of the Supreme Court of the Russian Federation in ensuring uniform application of the Convention and Protocols thereto, ratified by the Russian Federation, by the courts of general jurisdiction. The author analyzes reasons for slow and incomplete implementation of the ECHR decisions, and comes up with the measures for their implementation. The article discusses peculiarities of the execution of the ECHR judgments in the Russian Federation: mechanistic execution of the decisions, lack of a systematic approach to the legislation analysis, absence of identification of causes for non-compliance of the regulations with the Convention on Rights of Man and Citizen, lack of coordination between bodies executing the ECHR decisions, inadequate budgetary procedures and lack of funds. The author proposes to analyze structural and general deficiencies in the national law and practice with regard to the ECHR decisions; provides recommendations to improve the mechanism for the judicial decisions’ implementation; determines lines of development for legal regulation of relations in the field of ECHR judgments’ implementation in the Russian legislation.


Sign in / Sign up

Export Citation Format

Share Document