Reference:
Shagieva, R.V..
Theoretical fundamentals for the studies of financial activity in the science of financial law.
// Administrative and municipal law. – 2014. – № 4.
– P. 375-383.
DOI: 10.7256/1999-2807.2014.4.11375.
rubric Административное и муниципальное право и финансовая деятельность
DOI: 10.7256/1999-2807.2014.4.11375
Read the article
Abstract: This article is devoted to the theory of financial activity, it concerns financial activity and its social nature.
The author substantiates the position that financial activity is a legal, and not economical matter. That is why, special
attention is paid to legal forms of its implementation in the modern state. Even an overview of the writings on this
issue shows that most of the definitions of financial activity of the state and financial activity of the municipal units
have no significant differences. Financial activity of the state is implementation of the functions of the state on planned
formation, distribution and use of financial funds (financial resources) for the implementation of goals of social and
economic development, guarantees of defense capacity and security of a state, as well as the guarantees of financial
resources for the state body activities. Financial activities of a state in the science of financial law is regarded as a
special type of state activity, since it is implemented by the three branches of government — legislative, executive
and judicial branches within the framework of their competence. Financial activity of the state is first of all aimed at
formation, distribution (redistribution) and use of the monetary funds owned by the state (federal budget, budgets
of the constituent subjects of the Russian Federation, state non-budgetary funds, funds of state unitary enterprises,
including fiscal enterprises, and other organizations owned by the state). However, in the opinion of the author
financial activities of the state and its bodies covers also the process of formation, distribution and partial use of
financial funds by the privately owned economic entities. Financial activities of the state may be defined as a special type of state activity aimed at the implementation of organizational and other activities of the state bodies (mostly, in
legal form) in the process of distribution of the gross domestic product and part of the national income in the society
by forming, distribution (redistribution) and use of various financial funds (both centralized and decentralized), which
are necessary for guaranteeing with the financial resources of the functioning of the government bodies in the three
branches of government, implementation of internal security and defense programs, implementation of national
scientific, economic and cultural development programs, and satisfying other needs of the consumers in the society.
The municipal bodies also implement financial activities for the formation, distribution and use of the financial funds
as necessary for the financial guarantees of dealing with the local issues.
Keywords: financial activities of the state, activities of municipal entities, finances, financial resources, monetary resources, monetary funds, financial law, municipal unit, national security, economy.
Contact information: Shagieva, Rozalina Vasilievna, 105425, Russia, Moskva, Schelkovskoe shosse, 26 kor.2, kv. 262.
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Vozhova E.M. Ministerstvo finansov Rossiyskoy Federatsii: obzor sovremennogo sostoyaniya sub'ekta finansovogo prava // NB: Administrativnoe pravo i praktika administrirovaniya. - 2012. - 1. - C. 1 - 16. URL: http://www.e-notabene.ru/al/article_433.html
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Gulyaikhin V.N. Pravovoy mentalitet rossiyskikh grazhdan // NB: Voprosy prava i politiki. - 2012. - 4. - C. 108 - 133. URL: http://www.e-notabene.ru/lr/article_310.html
Gulyaikhin V.N. Psikhosotsial'nye formy pravovogo nigilizma cheloveka // NB: Voprosy prava i politiki. - 2012. - 3. - C. 108 - 148. URL: http://www.e-notabene.ru/lr/article_240.html
Gulyaikhin V.N. Arkhetipy pravosoznaniya v sisteme pravovoy kul'tury lichnosti // NB: Voprosy prava i politiki. - 2014. - 1. - C. 54 - 74. DOI: 10.7256/2305-9699.2014.1.10486. URL: http://www.e-notabene.ru/lr/article_10486.html
A.S. Emel'yanov K voprosu o predmete administrativnogo
i finansovogo prava // Pravo i politika. - 2012. - 12. - C. 2061 - 2067.
Kolesnikov Yu.A. Finansovo-pravovoe obespechenie peredachi chasti gosudarstvennykh polnomochiy organam
mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo. - 2012. - 5. - C. 18 - 21.
Morgun O.V., Shchedrin N.V. Osnovaniya i predely mer
finansovoy bezopasnosti // Aktual'nye problemy rossiyskogo prava. - 2013. - 9. - C. 1165 - 1173.
Sarkisov A.K. Finansovo-pravovoe regulirovanie gosudarstvennogo kredita v Rossiyskoy Federatsii // Administrativnoe i munitsipal'noe pravo. - 2010. - 1. - C. 68 - 78.
Lagutin I.B. Finansovyy kontrol'
kak kategoriya rossiyskogo finansovogo
prava: novye podkhody k opredeleniyu // LEX RUSSICA (RUSSKIY ZAKON). - 2009. - 3. - C. 593 - 604.
References (transliteration):
Aktual'nye problemy teorii i praktiki gosudarstvennoy deyatel'nosti / Otv. red. prof. I.A. Galagan. Voronezh, 1990, S. 45.
Veremeenko I.I. K voprosu o predmete finansovogo prava. Aktual'nye voprosy administrativnogo i finansovogo prava: Sbornik nauchnykh trudov. Vyp. 2. M.: MGIMO(U) MID Rossii, 2004. S. 12.
Vitchenko A.M. Teoreticheskie problemy issledovaniya gosudarstvennoy vlasti. Saratov, 1982. S. 186.
Grudtsyna L.Yu. Grazhdanskoe obshchestvo i chastnoe pravo // Mezhdunarodnyy akademicheskiy zhurnal Rossiyskoy akademii estestvennykh nauk. 2013. № 4. S. 69-79.
Karaseva M.V. Finansovoe pravo. Obshchaya chast': Uchebnik. M.: Yurist', 1999. S. 14.
Karaseva M.V., Krokhina Yu.A. Finansovoe pravo / Pod red. dokt. yurid. nauk, prof. M.V. Karasevoy. M.: Izdatel'stvo "Norma" (Izdatel'skaya gruppa Norma-Infra), 2001. S. 9.
Krokhina Yu.A. Finansovoe pravo Rossii: Uchebnik. 3-e izd., pererab. i dop. M.: NORMA, 2008. S. 36.
Lerua Maksim. Evolyutsiya gosudarstvennoy vlasti (sindikaty chinovnikov) / Per. s fr. SPb., 1907. S. 47.
Loskutov A.E. Raspredelenie nalogovykh dokhodov mezhdu gosudarstvennymi i mestnymi byudzhetami: sravnitel'no-pravovoe issledovanie. Avtoreferat dis. ... kand. yurid. nauk. Saratov, 2006. S. 3.
Ozhegov S.I., Shvedova N.Yu. Tolkovyy slovar' russkogo yazyka. M.: Az', 1994. S. 254.
Rovinskiy E.A. Osnovnye voprosy sovetskogo finansovogo prava. M.: Gosyurizdat, 1960. S. 6, 7.
Sabo I. Osnovy teorii prava / Per. s veng. M., 1974. S. 118.
Sokolova E.D. Pravovye osnovy finansovoy sistemy Rossii / Otv. red. E.Yu. Gracheva. M.: ID "Yurisprudentsiya", 2006. S. 29.
Teoriya prava i gosudarstva: Uchebnik / Pod red. prof. V.V. Lazareva. M., 1996. S. 342–343.
Finansovoe pravo: Uchebnik / Otv. red. N.I. Khimicheva. 3-e izd., pererab. i dop. M.: Yurist', 2003. S. 85.
Finansovoe pravo: Uchebnik / Pod red. O.N. Gorbunovoy. 2-e izd., pererab. i dop. M.: Yurist', 2000. S. 16.
Khimicheva N.I., Pokachalova E.V. Finansovoe pravo / Otv. red. dokt. yurid. nauk, prof. N.I. Khimicheva. M.: Norma, 2005. S. 104.
Khudyakov A.I. Osnovy teorii finansovogo prava. M., 1995. S. 33.
Khudyakov A.I. Finansovoe pravo Respubliki Kazakhstan. Obshchaya chast'. 2001. S. 16, 17.
Shagieva R.V. Finansovaya deyatel'nost': sushchnost', soderzhanie i formy osushchestvleniya // Vestnik Vladimirskogo yuridicheskogo instituta FSIN. 2012. № 2.
Vozhova E.M. Ministerstvo finansov Rossiyskoy Federatsii kak uchastnik finansovykh pravootnosheniy // NB: Administrativnoe pravo i praktika administrirovaniya. - 2013. - 1. - C. 12 - 29. DOI: 10.7256/2306-9945.2013.1.434. URL: http://www.e-notabene.ru/al/article_434.html
Gulyaikhin V.N. Strukturno-funktsional'nye osobennosti razlichnykh sostoyaniy pravosoznaniya cheloveka // NB: Voprosy prava i politiki. - 2012. - 2. - C. 90 - 116. URL: http://www.e-notabene.ru/lr/article_153.html
Polishchuk D.A. Kriterial'naya baza otsenki effektivnosti pravookhranitel'noy deyatel'nosti // NB: Rossiyskoe politseyskoe pravo. - 2014. - 1. - C. 1 - 8. DOI: 10.7256/2306-4218.2014.1.9270. URL: http://www.e-notabene.ru/pm/article_9270.html
Gulyaikhin V.N. Sem'ya kak sub'ekt ranney pravovoy sotsializatsii // NB: Voprosy prava i politiki. - 2013. - 7. - C. 56 - 66. DOI: 10.7256/2305-9699.2013.7.9007. URL: http://www.e-notabene.ru/lr/article_9007.html
Vozhova E.M. Ministerstvo finansov Rossiyskoy Federatsii: obzor sovremennogo sostoyaniya sub'ekta finansovogo prava // NB: Administrativnoe pravo i praktika administrirovaniya. - 2012. - 1. - C. 1 - 16. URL: http://www.e-notabene.ru/al/article_433.html
Gulyaikhin V.N. Pravovaya kul'tura kak ob'ekt nauchnogo issledovaniya: metodologicheskie podkhody, struktura i kriterii otsenki // NB: Voprosy prava i politiki. - 2013. - 4. - C. 135 - 158. DOI: 10.7256/2305-9699.2013.4.635. URL: http://www.e-notabene.ru/lr/article_635.html
Gulyaikhin V.N. Pravovoy mentalitet rossiyskikh grazhdan // NB: Voprosy prava i politiki. - 2012. - 4. - C. 108 - 133. URL: http://www.e-notabene.ru/lr/article_310.html
Gulyaikhin V.N. Psikhosotsial'nye formy pravovogo nigilizma cheloveka // NB: Voprosy prava i politiki. - 2012. - 3. - C. 108 - 148. URL: http://www.e-notabene.ru/lr/article_240.html
Gulyaikhin V.N. Arkhetipy pravosoznaniya v sisteme pravovoy kul'tury lichnosti // NB: Voprosy prava i politiki. - 2014. - 1. - C. 54 - 74. DOI: 10.7256/2305-9699.2014.1.10486. URL: http://www.e-notabene.ru/lr/article_10486.html
A.S. Emel'yanov K voprosu o predmete administrativnogo
i finansovogo prava // Pravo i politika. - 2012. - 12. - C. 2061 - 2067.
Kolesnikov Yu.A. Finansovo-pravovoe obespechenie peredachi chasti gosudarstvennykh polnomochiy organam
mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo. - 2012. - 5. - C. 18 - 21.
Morgun O.V., Shchedrin N.V. Osnovaniya i predely mer
finansovoy bezopasnosti // Aktual'nye problemy rossiyskogo prava. - 2013. - 9. - C. 1165 - 1173.
Sarkisov A.K. Finansovo-pravovoe regulirovanie gosudarstvennogo kredita v Rossiyskoy Federatsii // Administrativnoe i munitsipal'noe pravo. - 2010. - 1. - C. 68 - 78.
Lagutin I.B. Finansovyy kontrol'
kak kategoriya rossiyskogo finansovogo
prava: novye podkhody k opredeleniyu // LEX RUSSICA (RUSSKIY ZAKON). - 2009. - 3. - C. 593 - 604.