INNOVATIONS IN THE SYSTEM OF INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 2 (8) ◽  
pp. 37-41
Author(s):  
M. A. DOLGOPOLOVA ◽  
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Legal Regulation ◽  
Financial Control ◽  
The Russian Federation ◽  
Theoretical Foundations

This article highlights the theoretical foundations of internal state financial control implemented in the Russian Federation. In this aspect, innovations in the legal regulation of the activities of control bodies are considered, in particular, fundamental changes in the provisions of the Budget Code of the Russian Federation concerning the organization of internal state (municipal) financial control are considered. The processes of optimization and structuring of control powers in the field of state (municipal) purchases are considered. The upcoming stages of introducing innovations in the system of internal state financial con-trol are highlighted.

scholarly journals The state and municipal financial control system and innovations in the Russian Federation

2021 ◽  
Vol 9 (1) ◽  
pp. 31-35
Author(s):  
Olga Grabova ◽  
Aleksandr Suglobov ◽  
Anton Grabov
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Financial Control ◽  
Scientific Methods ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation ◽  
Legislative Support ◽  
Imperative Subject ◽  
Theoretical Foundations

The subject under research of this article is the control and revision (audit) activities institutions in the budgetary sphere in modern conditions. The purpose of the research is to present the system and innovations structuring in the imperative subject-object sphere of control and revision (audit) sphere, as the main aspect of state and municipal organizations management. Research methods: general scientific methods, systemic and institutional analysis. This article summarizes the control and revision (audit) activities theoretical foundations; systematizes the modern institutional internal and external state structure and municipal financial control of the Russian Federation as well as innovations of internal state and municipal financial control, relatively to the legislative support.

Federal standard for internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”: main provisions

2020 ◽  
pp. 41-48
Author(s):  
Svetlana Ivanovna Oparina ◽  
Olga Vladimirovna Shinkareva
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Control Measure ◽  
Control Measures ◽  
Financial Control ◽  
Federal Standard ◽  
The Russian Federation ◽  
The Government ◽  
Control Implementation

The article is devoted to the analysis of the Federal standard of internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”, approved by Decree of the Government of the Russian Federation of July 23, 2020 № 1095. The article considers the main provisions of this standard that affect the organization of internal state (municipal) financial control in state/municipal budget or autonomous institutions. In particular, aspects related to the communication of the results of control measures to the managers of control facilities, the peculiarities of the implementation of the results of the control measure, the extension of the deadline for the execution of submissions and instructions were analyzed.

scholarly journals Legal bases of automation of Federal Treasury activities in the field of state financial control: problems of using information systems

2021 ◽  
pp. 178-190
Author(s):  
A. O. Logvencheva
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
Control Measures ◽  
Automated System ◽  
Financial Control ◽  
Telecommunications Network ◽  
The Russian Federation ◽  
Ministry Of Finance

The strategy of economic security of the Russian Federation for the period up to 2030 defines various directions of ensuring economic security, one of which is to improve the activities of control bodies, including the Federal Treasury, which, in turn, is carried out through the application of various measures, in particular, information, which includes the creation and organization of information systems aimed at automating control activities. The presented research is devoted directly to the analysis of the legal regulation of these information systems. The article discusses the legal foundations of the organization and functioning of information systems specified in the Letter of the Ministry of Finance of the Russian Federation No. 02-10-07/74315, namely the GIS of public Finance management “Electronic Budget”, GIS “Official website of the Russian Federation in the information and telecommunications network “Internet” for posting information on the implementation of state (municipal) financial audit (control) in the field of budgetary legal relations” and GIS “Unified Information System in the field of procurement”. In addition, a study of the legal regulation of systems not mentioned by the Ministry of Finance of the Russian Federation among those contributing to the conduct of state financial control is presented — an automated system for planning control and supervisory activities of the Federal Service for Financial and Budgetary Supervision in executable modules and GIS “Standard cloud solution for automation of control (supervisory) activities”. The impossibility of using the second of these systems when carrying out state financial control measures has been established. In conclusion, the specific directions of the use of the considered information systems in carrying out control measures by the Treasury of Russia are presented. 

scholarly journals Theoretical foundations of the poaching study: problems of legal regulation

2021 ◽  
Vol 937 (2) ◽  
pp. 022031
Author(s):  
I L Tretyakov ◽  
Yu B Shubnikov ◽  
E D Guseinova ◽  
G A Agayev
Keyword(s):  
Russian Federation ◽  
International Organizations ◽  
Statistical Data ◽  
State Level ◽  
Legal Regulation ◽  
Federal Districts ◽  
The Russian Federation ◽  
Far Eastern ◽  
Illicit Trafficking ◽  
Theoretical Foundations

Abstract The paper is concerned with theoretical and practical aspects of the poaching phenomenon as national and transnational environmental crime. It critically examines Russian legislation on the use of biological resources in general and countering poaching in particular and presents a review of research con-ducted internationally and in Russia as well as statistical data provided by international organizations and state bodies of the Russian Federation. It also defines the concept of poaching and its legal characteristics, highlights key challenges to countering poaching both within Russia and at the transnational level. Particular emphasis is placed on poaching across the Russia-China border adjacent to the Far Eastern and Siberian Federal Districts which ac-count for the rarest flora and fauna species in Russia. The paper outlines challenges to regulating federal anti-poaching legislation and current pitfalls in combating illicit trafficking of species at the state level. It considers op-posing viewpoints of researchers engaged in this field, their strengths and weaknesses, and suggests possible solutions to the identified problems. The paper concludes that methods of combating poaching are still underdeveloped and require certain legislative improvements at the level of national legislation and international cooperation.л.

Claims for damage to a public-law entity within the implementation of internal State (municipal) financial control: Theory and practice

2021 ◽  
Vol 27 (3) ◽  
pp. 611-626
Author(s):  
German N. SKLYAROV
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Public Law ◽  
Point Of View ◽  
Theory And Practice ◽  
Financial Control ◽  
Control Activity ◽  
Scientific Methods ◽  
General Scientific ◽  
The Russian Federation

Subject. The article analyzes legal mechanisms provided for by the current legislation to implement the measures of financial control bodies in case of revealing damages caused to a public-law entity. Objectives. The purpose is to identify problems to compensate for damage a public-law entity at the stage of implementing the results of control activity, and to find solutions. The solutions will enable to unify the activities of State (municipal) financial bodies, which will increase the effectiveness of the control. Methods. The study employes general scientific methods, like analysis, synthesis, induction and deduction, as well as formal logical and comparative law methods. Results. In the practice of financial control bodies, there are different approaches to determine damages to public-law entities. The same financial violations are treated by different financial control authorities through different legal mechanisms. The lack of common terminology and methodology is a problem that affects the performance of control bodies. Conclusions. It is necessary to classify financial violations from the point of view of their qualification and economic impact. The concept of damage should be disclosed in laws and regulations of the Ministry of Finance of the Russian Federation, or directly in the Budget Code of the Russian Federation, and formalized in methodological recommendations for calculating the amount of damage caused to public-law entities.

scholarly journals External financial control in the Russian Federation: the essence and legal framework

2019 ◽  
pp. 151-157 ◽  
Author(s):  
V. K Khomushku
Keyword(s):  
Russian Federation ◽  
Legal Framework ◽  
Legal Regulation ◽  
Regulatory Framework ◽  
Financial Control ◽  
Market Reforms ◽  
Federal Law ◽  
Present Stage ◽  
Stage Of Development ◽  
The Russian Federation

The genesis of the essence and foundations of the legal regulation of financial control in Russia since the market reforms of the 1990s and to the present time has been considered. The current regulatory framework and general characteristics of the system of external state and municipal financial control in the Russian Federation have been introduced. The main provisions of the Federal law dated 7 February 2011 No 6-FZ «On general principles of organization and activity of control and accounting bodies of the Russian Federation and municipalities» have been considered. The main tasks, remaining at the present stage of development of the system of state financial control in the Russian Federation have been disclosed.

scholarly journals Legal Regulation of Budget Control in the Federal Cities of the Russian Federation (A Case Study of the City of Sevastopol)

2019 ◽  
pp. 43-48
Author(s):  
A. V. Petruchak
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Financial Control ◽  
Regional Budget ◽  
Budget Control ◽  
Budgetary Control ◽  
The Russian Federation ◽  
Federal Laws ◽  
The City

The author considers budget control as the most important type of state financial control. The article analyzes approaches to understanding budget control, discusses the sources of legal regulation of budget control in the federal cities of the Russian Federation, types and methods of exercising budget control in federal cities (on the example of the city of Sevastopol). The author comes to the conclusion that normative legal acts of constituent entities f the Russian Federation — the federal cities of the RF — determine the issues of budgetary control in different ways. In some cases regional budget legislation in federal cities contradicts the federal laws, in connection with which it is necessary to bring normative legal acts of constituent entities of the Russian Federation into line with the federal legislation. However, the lack of a uniform normative legal act regulating the procedure for budgetary control at the federal level leads to gaps and inaccuracies in the mechanism of legal regulation of control-budgetary relations at the level of the constituent entities of the Russian Federation.

scholarly journals COMPLISITY IN PREPARATION OF CRIME: SOME QUESTIONS OF THEORY AND PRACTICE

2021 ◽  
Vol 31 (2) ◽  
pp. 257-264
Author(s):  
L.A. Krotova
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Critical Appraisal ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Theory And Practice ◽  
Judicial Practice ◽  
The Supreme Court ◽  
The Russian Federation ◽  
Theoretical Foundations

The article is devoted to the issues of criminal liability for complicity in preparation for a crime. Theoretical foundations of the legal regulation of liability for seeking accomplices of a crime and collusion of a crime, the existing judicial practice and a critical appraisal thereof by a criminal law science is discussed. The main positions regarding the possibility of complicity in the preparation of a crime, including in the situation of “failed complicity” and in the case of voluntary refusal, are highlighted. It is proposed to concretize in the decision of the Plenum of the Supreme Court of the Russian Federation the formula for qualifying an act committed by an accomplice in the preparation for a crime.

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