scholarly journals Improvement of the external municipal financial control system in the context of public authority reform

2021 ◽  
Vol 5 (1) ◽  
pp. 96-107
Author(s):  
S. M. Mironova ◽  
A. I. Mordvintsev ◽  
I. A. Eremenko

The subject. The implementation of external municipal financial control cannot be called fully competent in Russia. Many practical problems are currently being addressed mainly through the transfer of powers to implement external financial control to a higher level. Amendment to Art. 131–133 of the Russian Federation's Constitution in terms of clarifying the powers of local self-government and incorporating it into public authority, predetermines subsequent amendments to the legislation on local self-government, which can be aimed, among other things, at improving the system of external municipal financial control. The aim of the article is to confirm or disprove the following hypothesis. The reform of public authority will lead to a change in the system of external municipal financial control. Therefore it is possible to propose ways to improve the activities of municipal auditing and accounting authorities on the basis of constitutional novels and the analysis of the existing problems of implementing external municipal financial control. The methodology. The authors apply general scientific methods of comparative, logical and statistical research. The study is based on the analysis of academic literature, statistical data about the practice of the auditing and accounting bodies of municipalities. Russian judicial practice is also analyzed. The main results, scope of application. The organization of a modern system of external municipal financial control shows that it actually works only at the level of urban districts and municipal regions, and that is not always effective. Municipal control and accounting bodies are not created in settlements and the authority to exercise external financial control is transferred either to the level of the municipal district or to the level of the region of the Russian Federation. Conclusion. The municipal auditing and accounting body should retain the authority to exercise control without transferring it to the level of the constituent entity of the Russian Federation. However, at the same time, its role should be strengthened by increasing its status (for example, fixing at the federal level the criteria for the number of employees of the control and accounting body, financial support guarantees).

2021 ◽  
Vol 9 (1) ◽  
pp. 31-35
Author(s):  
Olga Grabova ◽  
Aleksandr Suglobov ◽  
Anton Grabov

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.


2021 ◽  
pp. 14-25
Author(s):  
M. A. Davydova ◽  
◽  
T. D. Sadovskaya

The article examines the problem of the lack of uniform practice of courts of general jurisdiction in the consideration of disputes related to the appeal of decisions taken by the authorized executive authorities on the non-admission of a foreign citizen or a stateless person to the Russian Federation. The purpose of the study is to determine the specifics of the consideration of disputes on appeal of decisions on non-admission, to identify current problems related to the legislative regulation and application of the grounds for making such decisions, as well as to develop proposals for their resolution. The achievement of this goal is realized through the solution of such tasks as the analysis of the national migration legislation, the legal positions of the European Court of Human Rights, the highest judicial bodies of the country, the materials of current administrative and judicial practice, the development of recommendations to ensure the unity of approaches to the resolution of this category of disputes. Research methods: general scientific methods are used: analysis, synthesis, deduction, induction, as well as private scientific methods. Research results: based on the conducted research, a number of theoretical propositions are systematized, judicial errors are analyzed, issues requiring legal solutions are identified, and measures aimed at improving legislation in this area are proposed. It is noted that the establishment of detailed grounds and criteria in the national legislation for the adoption of decisions on non-admission by the authorized bodies will reduce the additional burden on the courts, as well as the risks of non-compliance by Russia with its international obligations, will contribute to a uniform law enforcement practice, the full implementation of the rights and freedoms of foreign citizens and stateless persons, and reduce the number of violations of migration legislation.


2021 ◽  
Vol 27 (3) ◽  
pp. 611-626
Author(s):  
German N. SKLYAROV

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.


2018 ◽  
Vol 2 (2) ◽  
pp. 25-39
Author(s):  
Svyatoslav Vyacheslavovich Ivanov

The subject. The article is devoted to the issues of constitutional legal responsibility for crimes against the state unity and territorial integrity of the Russian Federation.The purpose of the article is to reveal the actual problems of constitutional legal responsi-bility for crimes against the state unity and territorial integrity of the Russian Federation.The methodology of the study includes general scientific methods (analysis, synthesis, com-parative method, description) as well as particular academic methods (formal-legal method, interpretation of legal acts).Results, scope. The article contains the analysis of the position of the state unity and territorial integrity of the Russian Federation among the objects of constitutional legal and crim-inal legal support. The specific features of constitutional legal responsibility for crimes against the state unity and territorial integrity of Russia are determined. Actual problems of constitutional legal responsibility of the President of the Russian Federation, Russian cit-izens, refugees, electoral candidates for crimes against its state unity and territorial integ-rity are revealed.Conclusions. It is necessary to improve the current constitutional legislation in order to elim-inate the existing problems of constitutional legal responsibility for crimes against the state unity and territorial integrity of the Russian Federation. For this purpose it is necessary to add the grounds for impeachment of the President of the Russian Federation by the fact of commission of crime against its state unity and territorial integrity. It is also necessary to eliminate the legal inequality of citizens formed as a result of the introduction of constitu-tional and legal responsibility of naturalized citizens for committing crimes defined by law.


2020 ◽  
Vol 18 (3) ◽  
pp. 429-445
Author(s):  
I.A. Artashinа ◽  
V.Yu. Dudina ◽  
Yu.N. Zhul'kova

Subject. This article considers the system of strategic planning documents as a scientific and practical basis for achieving the goal of improving the well-being of the population by increasing investment activity and the competitiveness of the regional economy. Objectives. The article aims to explore the possibilities and features of the application of marketing technologies in the effective management of the development of the Russian Federation constituent entities. Methods. For the study, we used the methods of general scientific and statistical research, content analysis, and data visualization techniques. Results. The article presents a brief analytical overview of strategic planning documents and analysis of the possibilities of using modern marketing tools. The article also highlights the use of marketing to improve the competitiveness of a particular area, taking into account the experience of leader regions. Conclusions. Modern strategic documents regulating the development of regions have some contradictions in terms of the characteristics of the state of the Russian Federation subjects concerning various indicators of development. The problems and practicalities of addressing them need to be more clearly identified. The results of the study can be used by regional and municipal authorities to develop plans to improve the strategic management of the areas' development.


Author(s):  
Alexander Fedyunin

The subject of this research is the issues emerging in consideration of jurisdiction of the material on extradition of a foreign citizen by the Russian Federation. The article touches upon the peculiarities of national and territorial aspect of jurisdiction, and its specific regulation in the criminal procedure law. The article employs the general scientific and private scientific methods, such as scientific analysis, generalization, comparative-legal, formal-logical, which allowed to most fully reflect the essence and problematic aspects of the selected topic. The question at hand is of major importance for the theory of criminal procedure and law enforcement practice, as the mistakes in determination of jurisdiction of the material are a severe violation of the rights, including the convict, and entail the unconditional annulment of court decision. The analysis of the most common mistakes occurred in application of the norms regulating the jurisdiction of extradition of a foreign citizen convicted by the court of the Russian Federation, as well as theoretical issues associated with determination of the court that deals with the particular issue allows outlining the vector and finding solution to the indicated problems.


Lex Russica ◽  
2020 ◽  
Vol 73 (10) ◽  
pp. 150-158
Author(s):  
K. V. Dyadyun

The paper analyzes the objective and subjective features of article 151.1 of the Criminal Code of the Russian Federation. The problems of interpretation and application of this norm are investigated, taking into account the goals and objectives underlying its creation. Special legislation regulating the sphere under study is considered. The studied imperfections of regulation of the subject of the crime (the relationship between the concepts of alcoholic and alcohol-containing products), problems of distinguishing acts from related compounds (article 151 of the Criminal Code), the complexity of the classification. The analysis of crime-forming features is presented: "repeatability", "retail", and "sale". Imperfections of the legislative and law enforcement approach in this aspect are revealed. In particular, the key features and correlation of the concepts of wholesale and retail trade are analyzed; the problems of assessing what was done with remote methods of selling alcohol; the content aspects of the categories "duplicity and repetition" in the context under study. The question of the expediency of replacing the term "sale" with "illegal sale" in the disposition of article 151.1 of the Criminal Code of the Russian Federation is studied. The regulation of features of the subject of the studied elements is considered, and existing problems are identified. The question of the expediency of norms with administrative prejudice in the criminal law was raised. Some problematic aspects of sentencing for retail sale of alcoholic products to minors are identified; and issues of establishing the subjective side of the elements. The paper analyzes the opinions of various authors regarding the possibility of improving the norm of article 151.1 of the Criminal Code of the Russian Federation, taking into account the study of statistical data and materials of judicial practice. The author indicates the need for an integrated approach in the fight against alcohol abuse among young people. The conclusion is presented regarding the validity of the existence of the studied norm in the Criminal Code of the Russian Federation in the current version.


Author(s):  
Svetlana Pavlovna Basalaeva

The subject of this research is the legal relations on corruption prevention in organizations from the perspective of anti-corruption and labor legislation, as well as law enforcement practice. The author employs a general scientific method of dialectical cognition, as well as a number of private scientific methods: technical-legal, system-structural, formal-logical (deduction, induction, determination and divisions of concepts). The article analyzes the four aspects of responsibility of an organization to undertake measures for preventing corruption: 1) circle of measures; 2) form and methods for establishing measures; 3) content of measures; 4) legal consequences of failure to deliver or unacceptable delivery) of the responsibilities for undertaking measures. The author describes the risks of the employer in organization of anti-corruption policy, as well as formulates the proposals on proper discharge of anti-corruption duties by an organizations in accordance with the following aspects: 1) the need to develop and undertake all measures established in the Part 2 of the Article 13.3 of the Law “On Corruption Prevention”; 2) the local normative acts should represent the form of anti-corruption measures; 3) the criterion for establishing anti-corruption responsibilities of the employees relates to their work function and rules of conduct in the organization; 4) proper discharge of responsibilities for undertaking anti-corruption  measures is an essential condition for exemption from liability set by the Article 19.28 of Code of the Russian Federation on Administrative Offenses of the Russian Federation.


2021 ◽  
Vol 118 ◽  
pp. 03001
Author(s):  
Aleksander Nikolaevich Varygin ◽  
Irina Alekseevna Efremova ◽  
Vladimir Gennadievich Gromov ◽  
Pavel Anatolievich Matushkin ◽  
Anastasia Mikhailovna Shuvalova

The main purpose of the research is to determine the goals, objectives and functions of administrative supervision and develop proposals for improving the legislation of the Russian Federation regulating issues related to the implementation of administrative supervision. Research methods: general scientific methods (analysis and synthesis, logical methods) and private scientific methods of cognition (formally-legally, specifically-sociological etc.). Outcome: the author’s version of the administrative supervision goals and objectives set out in the regulatory documents of the Russian Federation is proposed: 1. Administrative supervision is established to prevent the commission of crimes and other offences by persons. 2. The administrative supervision focuses on implementation by the internal affairs bodies of supervision over the observance by supervised persons of temporary restrictions on their rights and freedoms, as well as over the fulfillment of their duties stipulated by the related federal law; identification of violations by those under the supervision and taking measures in accordance with the law; individual preventive treatment of such persons. The novelty of the study is due to an integrated approach to the research into the goals, objectives and functions of administrative supervision and the developed proposals for improving the Russian legislation regulating issues in that area.


2021 ◽  
Author(s):  
Hristina Peshkova ◽  
Vladimir Pachkun

The monograph examines the practical aspects of the application of the budget legislation of the Russian Federation in judicial practice — the practice of the Supreme Court of the Russian Federation and arbitration courts, as well as the functions of the Constitutional Court of the Russian Federation on the interpretation of budget legislation. The article analyzes the theoretical and legal provisions of law enforcement activities in the field of the budget, as well as the categories of budget and legal science. For legal scientists, graduate students, students of legal educational organizations, as well as practitioners of courts, financial control bodies and other state and municipal institutions.


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