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Concerning the Legal Nature of Notifications About the Use of Budgetary Enforcement Measures

Karpukhin Dmitrii Vyacheslavovich

PhD in History

Associate Professor of the Department of Legal Regulation of Economic Activity at Financial University under the Government of the Russian Federation

109456, Russia, gorod Moscow, g. Moscow, ul. Veshnyakovskii 4-I proezd, 4, of. 406

dimak7571@mail.ru
Ostroushko Alexander Vladimirovich

PhD in Law

Associate Professor at the Financial University under the Government of the Russian Federation, Department legal regulation of economic activity

109542, Russia, Moskva, g. Moscow, per. 4-I veshnyakovskii, 4, of. 511

ostroushko@mail.ru
Другие публикации этого автора
 

 

DOI:

10.25136/2409-7136.2019.10.30928

Review date:

30-09-2019


Publish date:

07-11-2019


Abstract.

The object of the research is codification of budgetary relations arising in the process of implementation of budgetary enforcement measures. In 2013 the Budgetary Code of the Russian Federation offered a completely new two-level administrative procedure construction that implied fixation of the grounds for implementation of budgetary enforcement measures in notifications about the use of budgetary enforcement measures and decisions that such measures shall be applied. Analysis of the law enforcement practice of using the aforesaid budgetary enforcement measures has demonstrated that there is a problem defining the legal nature of notifications about the use of budgetary enforcement measures. The research is based on the combination of general and special research methods used in social and legal studies. The methodological basis of the research includes the dialectical method with typical requirements of objectivity, versatility, historicism and specificity of truth. General research methods used by the researcher include analysis, synthesis, comparison and measurement. The special research method is the comparative law analysis. As a result of the research, the author discovers that the problem of defining the legal nature of notifications about the use of budgetary enforcement measures is caused by the two-level law enforcement construction of budgetary enforcement measures that implies both notifications and decisions about application of budgetary enfrocement measures. The researcher also underlines the dual nature of notifications that, besides fixation of the grounds for implementation of budgetary enforcement measures and stating the amount of funds that have been used violating the limits of interbudgetary transfers, budget credict or have been used not for intended purpose, also contains instructions about making relevant decisions. 

Keywords: comparative analysis, arbitration practice, defendants, litigation, plaintiffs, codification, administrative coercion, state coercion, financial relations, Russia
This article written in Russian. You can find full text of article in Russian here .

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