Abstract: The subject of this research is the creditor liability of a budgeting (authority) establishment before third parties in a situation of insufficient funding from a founding shareholder. According to the author, such situations result in limitation of financial independence guarantees granted by the law to establishments when the latter perform their expenditure budgeting (in relation to the disposal of funds from income-generating activities). In her article Fedoseeva carries out a scientific assessment of debt redemption mechanisms when such situations occur. The author of the article also analyzes the development of the institution of subsidiary responsibility through the ages as well as related contemporary laws on budgeting (authority) establishments. In the course of the research the author uses such methods of research as comparison, generalisation, systems analysis, modelling, and deduction. The author's special contribution to the topic is that she emphasizes the need to extend the boundaries of the founding shareholder subsidiary responsibility providing that such responsibility is fixed in the mandatory manner at the legal level and there is a direct connection between a debt occuring and the fact of underfunding. 

Keywords: Budgetary law, Creditors liabilities, Joint responsibility, Budgeting domain, Non-profit organizations, Authority establishments, Budgeting establishments, Financial, Subsidy, Guarantees

Abstract: The subject of the research is the process of management at customs authorities in terms of functional responsibilities of the Directorates of the Central Administration of Russia's Federal Customs Service, in particular, definition of the main provisions of restructuring methods at Directorates under given staff reduction indicators set forth by the Federal Customs Service of Russia, and description of the principles and methods of the functional approach to customs activities. The purpose of the research is to develop mathematically and economically grounded criteria for optimization of the customs authority structure and development of recommendations for Directorates in the process of performance of their functions. The methodological basis of the research is the analysis of the system of customs authorities management, in particular, senior management, analysis, generalisation and systematization of functions of the Directorates of the Central Administration of Russia's Federal Customs Service, creation of criteria for optimization of the structure of customs authorities tkaing into account the issues discovered, and synthesis of the methodological grounds for interaction between Directorates of the Central Administration of Russia's Federal Customs Service depending on functions and evaluation criteria of their activity. The novelty of the research is caused by the fact that the author offers her own classification of functions performed by the Directorate of the Central Administration of Russia's Federal Customs Service as defined by the federal laws. The main conclusion of the research is the author's idea to create an optimal structure of Directorates of the Central Administration of Russia's Federal Customs Service with a lesser number of senior managers in proportion to a lesser number of staff.

Keywords: restructuring, classification, criteria, principles, functions, Central administration, administration, customs authorities, reduction, economic effect

Abstract: The aim of the article is to analyze the main problems of the existing mechanism of inter-budgetary grants both at the subfederal and intra-regional level. The subject of the research is inter-budgetary transfers provided to rural and urban settlements of the Irkutsk Region. The authors of the article view inter-budgetary transfers as the main mechanism for creating stable financial relations between all levels of the country's budget system that would affect the fulness of the Russian Federation budgets and, as a consequence, increasing or decreasing their financial independence in self-fulfilment of needs of regions and municipal units. The methodological basis of the research includes general research methods (analysis and synthesis) and statistical methods (statistical observation). The authors of the article describe typical features of the national system of inter-budgetary relations, carry out an analysis of the economic focus, view directions of law changes, and analyze dynamics of inter-budgetary financial assistance both at the subfederal and intra-regional levels of the Irkutsk Region. Serious problems are created by the combination of levelling and stimulating mechanisms in the process of providing fiscal capacity levelling. Based on the example of rural and urban settlements of the Irkutsk Region, the authors demonstrate that distribution between intra-budgetary transfers is rather inefficient and offer possible directions for improving this sphere. 

Keywords: inter-budgetary regulation, inter-budgetary relations, system, financial assistance, territory, urban settlements, rural settlements, inter-budgetary transfers, grants, subsidies

Abstract: The subject of the research is the legal provisions and academic sources that describe the procedure of interaction between the State Traffic Inspectorate under the Ministry of Internal Affairs of the Russian Federation and civil society institutions and the public in the field of road traffic security provision. The object of the research is the legal relations, phenomena and processes arising during interaction between the State Traffic Inspectorate under the Ministry of Internal Affairs of the Russian Federation and civil institutions and the public in the field of road traffic security provision. As a result of analyzing legal acts and provisions and academic literature, the author of the article provides a brief analysis of the interaction between the State Traffic Inspectorate under the Ministry of Internal Affairs of the Russian Federation and civil institutions and the public in the field of road traffic security provision and describes the main forms of the aforesaid interaction. The  methodological basis of the research is a set of general and special research methods (formal law, analytical methods, systems approach, analysis, synthesis, modelling, comparison, etc.) The main conclusion made by the author is his statement that in a modern democratic state interaction between the State Traffic Inspectorate and civil society institutions and the public in the field of road traffic security provision is a form of social partnership and essential element of an integral road traffic safety provision under the conditions of internal affairs being reformed. Civil society institutions are an important resource that ensures consequent and systemic influence on social relations in this field and enables to protect rights and legal interests of road traffic participants, to reduce the level of road accidents, the number of died and wounded. The novelty of the research is caused by the fact that the author conducts an integral analysis of theoretical and legal aspects of the interaction between the State Traffic Inspectorate under the Ministry of Internal Affairs of the Russian Federation and civil institutions and the public in the field of road traffic security provision. 

Keywords: social relation, social partnership, civil society institution, interaction of the state traffic Inspectorate, security provision, road safety, road traffic, state policy, public, legal relation

Abstract: In his article Tatiev analyses common cases of  inappropriate advertising of financial services on the Internet. The object of the research is the social relations arising in the process of interaction to inappropriate advertising on the financial services market. The subject of the research covers the laws that regulate advertising activity and imposition of administrative sanctions for inappropriate advertising. The author of the article pays special attention to the analysis of Internet resources. The aim of the research is to prove the need to reform the structure of competent authorities that supervise the sphere of advertising. The main research method used by the author is the dialectical method. Apart from it, the author has also used general research methods such as analysis, synthesis and comparison. As a result of the research, the author provides evidence and prove the need to create an individual competent authority which sole function would be to supervise the sphere of advertising. The distinguished feature of this research is that the author uses a great number of Internet posts that prove the importance and rationale of the research topic. 

Keywords: financial services market, advertising of financial services, Advertising activity, jurisdictional body, financial service, advert, FAS Russia, Social networks, token, CEO

Abstract: The article is devoted to international treaties on avoidance of double taxation and creation of taxpayer rights. In his research Ivanov analyzes whether it is possible to create individual rights within the framework of tax treaties taking into account the fact that such treaties are concluded between the state, government and particular territories and create rights for contracting parties in the first place. The author pays special attention to the question about what individuals the avoidance of double taxation treaties cover. The author examines the provisions of the Vienna Convention on the Law of Treaties, tax treaties, national tax laws, judicial practice and doctrinal positions. At the end of the research, the author concludes that by concluding tax treaties, the states assume certain responsibilities and create legal expectations of taxpayers by addressing provisions of such treaties to them and creating these rights for them. This approach to the legal nature of tax treaties allows to ensure a due protection of taxpayer rights in the future and to better understand the limits of their implementation and possible ways to abuse them. 

Keywords: restriction of rights, right to benefits, OECD model convention, OECD, creation of taxpayer rights, tax resident, tax treaties, elimination of double taxation, avoidance of double taxation, taxpayer rights