scholarly journals Important aspects of organizing activity of control and accounting bodies at regional level in the Russian Federation

Author(s):  
Nazirkhan Gadzhievich Gadzhiev ◽  
Sergei Aleksandrovich Konovalenko

The article highlights the current needs of the state in implementing the financial and economic control, which requires a combination of financial audit and performance audit. The need to ensure the approach is largely stipulated by the specifics of the activities of control and accounting bodies and their territorial structure. The problems associated with the organization of the activities of state external financial control at the level of subjects of the Russian Federation are of par-ticular importance. The current state of the legal regulation of the control and accounting bodies’ activity at the level of the subject of the Russian Federation has been examined; it has been inferred that the accounts chamber, being the regional control entity, has organizational and functional independence and prospects for development. At the same time, the lack of a modern unified concept of financial and control activities does not allow to develop common approaches to assessing the effectiveness of the control and audit bodies. It has been found that the Accounts Chamber activities in the Republic of Dagestan founded on September 28, 1995, are aimed at ensuring the legality and efficiency of using public funds and assets, at identifying corruption components in the budget and financial sphere. The analysis of the structure of budget and financial violations, according to the results of the Accounting Chamber of the Republic of Dagestan, indicates the multiple violations in the budgetary sphere, in the trade and procurement processes, reflecting financial and economic operations in the primary accounting and reporting, etc. There have been given the recommendations to unify control and accounting bodies at the regional level, to introduce information systems in the control environment for the purpose of improving the efficiency of public resources management at the level of the subjects of the Russian Federation.

Upravlenie ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 87-94
Author(s):  
O. V. Kozhevina

The issues of legal regulation of investment activity at the level of the Federation entities of the Russian Federation have been considered. The purpose of the research is the study of strategic documents in the field of investment activities of the Federation entities of the Russian Federation and the regulatory framework. The object of the research is the mechanism of strategic planning of investment development of territories. An empirical study of the implementation of investment processes in Russian regions has showed, that legal regulation is heterogeneous, but in general, well presented and allows improving the investment climate and encouraging investment, as well as to some extent influencing the economic security of the regions. The experience of the functioning of specialized organizations to attract investment and work with investors, the organization of public-private partnership at the regional level has been studied. The algorithm of approval of investment projects of territorial development has been presented.On the example of a large Russian region - the Altai Territory - the provisions and principles of the investment declaration of the subject, such as equality of the subjects of entrepreneurial and investment activities, involvement of subjects of entrepreneurial and investment activities in the investment process, transparency (openness) of information, the use of best practices of work with investors have been considered. A set of internal measures and instruments for the implementation of an effective investment policy at the regional level has been determined. Attention has been paid also to the relevant issue of concluding concession agreements as a way to develop territories and implement infrastructure projects. Internal measures have been proposed to increase the investment attractiveness of the Russian regions, in particular, are necessary the transformation of the business climate, increasing the responsibility of regional executive authorities for the investment development of territories and creating a favorable investment climate, ensuring the availability of long-term financing sources for investment projects, the development of venture financing and crowdfunding. 


Author(s):  
Екатерина Ганичева ◽  
Ekaterina Ganicheva

The article is devoted to the problems of development of legislation which determines the procedure of the constitutional proceedings, the procedural status and terms of participants’ activity in the Russian Federation and in the Republic of Belarus. Constitutional justice is a relatively new Institute in a legal system of Russia and other former Soviet republics. Conditions for its formation in the former Soviet Union have common as well as specific features. The comparison of the place and role of the constitutional court in system of public authorities and the procedural legal regulation of the constitutional justice is of obvious scientific and practical interest now because a clear, systematic regulation is very important for creating the conditions to allow objectively and comprehensively examine and resolve the constitutional conflict. Highlighting the characteristic features of the Federal constitutional law «On the constitutional Court of the Russian Federation» and the Law of the Republic of Belarus «On constitutional proceedings», the author comes to the conclusion about the necessity of development and specifying of the activity of the Constitutional Court of the Russian Federation by improving the using of traditional procedural-legal institutions taking into account the unique status of the highest judicial body of the constitutional control.


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):  
Василий Некрасов ◽  
Vasiliy Nekrasov

The article analyzes the issues of differentiation of responsibility and norm design technique on inchoate crime in the criminal legislation of the Republic of Belarus. The author examines the legislative definition of preparation for a crime, attempted crime and voluntary renunciation of criminal purpose. As a result of the study the author has found out the main methods and means of legislative technique, used by the Belarusian legislator. These are abstract and casuistic methods, the terminology of the criminal law and several others. Comparison of legal regulation of norms on unfinished crime in the Criminal code of the Republic of Belarus and the Criminal code of the Russian Federation has allowed to identify gaps made by the legislators of both countries in application of specific tools and techniques of legislative drafting. Court practice of the Republic of Belarus in cases of preparation for a crime and attempted crime also was analyzed in present article. The author has evidentiated the means of differentiation of the responsibility for committing inchoate crime, used by the Belarusian legislator. The definitions “inchoate crime” and “stage of the crime” were also analyzed in present study. As a conclusion the author has made the recommendations for improving the criminal legislation of the Russian Federation and the Republic of Belarus on regulation of criminal responsibility for an inchoate crime.


Author(s):  
Elena Yu. Tikhaleva

Functioning and exchange of information between state structures of federal and regional level, coordination of interests of various subjects of the Russian Federation, promote stability in the country. In this situation, the necessary «balance» is formed in the relations between the Russian Federation and its administrative-territorial units that at due level can protect the state from social shocks and crises. In this regard, the author analyses the participation of subjects of the Russian Federation in ensuring national security. The article provides a generalised characteristic of correlations between the concepts of «national security» and «regional security». The attention is drawn to factors infl uencing the regional security system. Some topical issues of legal regulation of activity of subjects of the Russian Federation about the ensuring national security are considered. The author revealed negative tendencies taking place within the regional security system. Based on the conducted research, the conclusion is made that there are a number of problems in the fi eld of national security at the regional level. These problems can affect the state as a whole


REGIONOLOGY ◽  
2019 ◽  
pp. 290-309
Author(s):  
Anastasia I. Beliaikina

Introduction. Education is of priority interest for the state. The future of Russia, its economic development, and the level of welfare in the society largely depend on its quality. Therefore, identification and study of the peculiarities of the legal regulation of the right to education in the regions of Russia is a relevant topic. The purpose of this paper is to investigate the legislation of the Republic of Mordovia on education, to identify whether consideration is given to socio-economic, national, geographical, ethnocultural, demographic and other features of the region when laws are made. Materials and Methods. The rules of the current legislation of the Russian Federation and the Republic of Mordovia on education were used as the materials for the study. Open data from municipal budgetary educational institutions of the Republic of Mordovia formed the information base of the research. The study employed the method of systemic and structural analysis, that of comparison, as well as the formal logical method. Results. The study has revealed the peculiarities of the region taken into account in the Republic of Mordovia in the process of rule-making in the field of education: the ethnic, economic, geographical, and socio-economic ones. It has been established that in the Republic of Mordovia additional guarantees are provided for the realization of the constitutional right to education: material support is provided to orphans and children left without parental care whose tuition is paid for from the federal or republican budget. Discussion and Conclusion. The research results made it possible to draw the conclusion that consideration of the peculiarities of Mordovia in regional legislation on education is at the appropriate level. Further research may be associated with identifying the regional features and introducing them into the legislation of the constituent entities of the Russian Federation. The data obtained will be useful to regional authorities and administrations of municipal districts when drafting regu­lations and drawing up programs for the development of education in the region.


Author(s):  
Alexey Lukashov ◽  
Svetlana Sheveleva

The confiscation of property is a conventional measure of criminal law impact, therefore, it is included in different normative interpretations of all European states. The legal regulation of the confiscation of property changed in Belarus on July 19, 2019, when it was excluded from the system of punishments and ceased to be applied as a measure of additional punishment. The legislation preserved special confiscation of property acquired as a result of a crime or connected with committing a crime; at the same time, the scope of its application was broadened to include cases of exemption from criminal liability. Special confiscation is determined as a compulsory measure of criminal law character, and not a criminal law measure. A measure that is similar in its content — the confiscation of property — has been in force in Russia since 2006. The authors of the article describe the dual nature of confiscation provided for in the norms of the Criminal Codes and the Criminal Procedure Codes of both countries, as well as the legal ambiguity of these norms. They analyze the legal positions of the Constitutional and the Supreme Courts of Belarus and Russia on the problem of the correlation and application of competing criminal law and criminal procedure norms on confiscations, as well as the court practice of their application, which is contradictory and lacking in uniformity. They recommend how the above-mentioned norms of the Criminal and the Criminal Procedure Codes of Belarus and Russia could be amended. The authors also identify the positive and negative sides of normative regulation of confiscation in both countries and show how Russia and the Republic of Belarus could draw on the positive experience of one another: they give a positive assessment to the absence of a link between special confiscation of property and concrete articles of the Special Part of criminal legislation, as well as to the possibility of using the analyzed measure in cases of exemption from criminal liability without exoneration in Belarus law; Russian law poses a good example of regulating the possibility of seizing not only the property to be confiscated, but also money and other property whose value is proportionate to the value of the property to be confiscated in cases of its absence. It is proven that only the norms of criminal law could act as grounds for the confiscation of property in the Russian Federation (special confiscation in the Republic of Belarus). Criminal procedure norms should just regulate the procedure of applying the norms of criminal law on the confiscation of property (special confiscation).


2018 ◽  
Vol 22 (3) ◽  
pp. 384-404
Author(s):  
Elena V Evsikova

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal law of July 29, 2017 No. 214-FZ "About carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region" is carried out. The purpose of the present article is the research and the analysis of the current state and also prospects and problems of reforming of system of taxes and fees of the Russian Federation in the context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in the specified sphere. For achievement of the designated research objective, the author carries out system statement of doctrinal approaches to such legal phenomena as "the tax system of the Russian Federation" and "the system of taxes and fees of the Russian Federation" on the basis of what existing are specified and own formulations of the specified legal categories are developed. At the same time, on the basis of the carried-out analysis of the existing tax law the place of resort collecting in the system of taxes and fees of the Russian Federation according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of the foreign countries, next to the Russian Federation (on the example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), the author carries out the analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in the system of regional and local taxes and fees. During the conducted research the author comes to a conclusion about need of improvement of tax legal relationship for the sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of the place of resort collecting in the system of taxes and fees of the Russian Federation and also develops the offers regarding introduction of amendments to the existing tax law of the Russian Federation.


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