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

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.

Legal regulation of mediation as an alternative method of dispute resolution: legal tax aspect

In the Russian Federation, mediation as an alternative method of dispute resolution was officially applied with the introduction of a separate regulatory act in 2010. Starting in 2019, mediation is used in public legal relations. At the end of 2020, the first case of mediation in the tax sphere was recorded. Within the framework of this publication, the authors analyze the current situation of mediation and, in particular, tax mediation, and express their proposals on the popularization and application of mediation procedures in dispute resolution.

Financial market as a category of financial law

This article is devoted to the study of the financial market as a category of financial law. The paper analyzes the doctrinal definitions of the concept under consideration, investigates the essence of the relations developing in the financial market, and classifies financial markets on various grounds.

Financially-legal regulation of basic public debt management in the conditions of coronavirus pandemic

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.

Financially-legal regulation of attraction of investments with investment platforms

This article is devoted to the consideration of issues related to the financial and legal regulation of attracting investments using investment platforms (crowdfunding). The paper outlines the range of relationships that develop in the process of attracting investments using investment platforms included in the subject of financial law, examines the requirements for the operator of the appropriate platform, formulates proposals aimed at expanding the practice of using crowdfunding to solve general social problems.

Expenditure obligations of the constituent entity of the Russian Federation in the social sphere in the budget structure

One of the most pressing issues in financial law is the determination of the place of expenditure obligations for the social sphere in the structure of the regional budget. Expenditure obligations of a social orientation are legally fixed in the Budget Code of the Russian Federation, as well as in the legal acts of the subjects of the Russian Federation regulating budget relations for the financial year and the planning period. The analysis of the content characteristics of expenditure obligations in the social sphere and the practice of their consolidation in regional budgets, indicates the priority nature of their financing, as indicated by both conducted sociological studies and developed and tested methods, in particular, the assessment of the elasticity of expenditures on budget revenues.

Budget in the digital economy

The article examines budgetary activities and budgetary policy in the digital economy and shows the importance of the principle of transparency, openness of the budget as a factor in the development of digitalization in budgetary activities. Several ways of development of the information sphere of public finance management are analyzed. It is emphasized that the “electronic budget” is aimed at ensuring transparency, openness and accountability of the activities of state bodies and government bodies. The role of the subsystems of the “electronic budget” is shown, in particular the management of expenditures of the electronic budget, where reserve funds are of great importance. The importance of financial monitoring as an instrument of control over the effective use of federal budget funds is noted.

Investment adviser as a subject of the financial legal relations

This article is devoted to the consideration of the legal status of an investment advisor as a subject of financial legal relations. Attention is paid to the genesis and development of this institution, both in Russia and in foreign jurisdictions. The paper provides various points of view on the definition of the concept of “financial service”. The author lists the arguments confirming that the investment advisor has financial and legal status. The paper expresses the author’s opinion that the further development of this institution will improve not only the investment climate in our country, but also the attitude of Russian citizens to the securities market.

Problems of legal regulation of taxation of electronic commerce

One of the most pressing issues in modern tax law is the solution of the issue of taxation in the field of electronic commerce. Currently, in the world practice of national states and economic unions of taxation, a number of methods have been formed related to the development of a tax mechanism in this area.An analysis of the scientific literature, as well as domestic and international legislation, indicates that attempts are being made to legally regulate the term “electronic commerce”, as well as to determine the types of taxes applicable to it. The most common taxes in international tax practice are VAT and the tax on goods and services. The Russian Federation also uses VAT in this area in the implementation of electronic commerce.

System of treasury payments in the national payment system

This article is devoted to the consideration of issues related to the legal regulation of the system of treasury payments, as well as the determination of its place in the national payment system. The author notes the peculiarities of the functioning of the system of treasury payments, the specifics of its organization, the existing gaps in the rules of this payment system.