Abstract: In the Russian federation, there are different types of guarantees for citizens’ rights. Some of the most important guarantees are financial guarantees of citizens’ rights, they are the subject matter of research in this article. The author carries out the analysis using the example of two most important rights: the right to education and right to free medical services. The article identifies the differences with the legislative provision for such rights and their practical implementation in the every-day lives of Russian citizens. Specific examples are given if situations when implementation of such rights is made very difficult or impossible. The methodological basis for this research is formed by such methods as systematic analysis, structural and functional, and technical and legal, statistical, comparative legal methods pursuant to which the public relationships are viewed which are created in the process of legal regulation of the financial security for the rights of a persona and citizen in the Russian Federation. The scientific novelty of the article is due to the comprehensive analysis of the financial guarantees for such important human rights as the right to education and the right to free medical services. For the first time, the author identifies the problems of implementation of these rights from the point of view of their financial guarantees and offers ways to solve the problems identified by making changes to the laws and improving the work of various public structures.

Keywords: problems of exercise of rights, guarantees of implementation, free medical services, right to health, financial guarantees of rights, guarantees of human rights, right to education, rights of citizen, financing for exercise of rights, methods of securing rights.

References:
Yagofarova I.D. Ogranichenie prava na obrazovanie // Pravo i obrazovanie, 2003.-№ 3 – s. 25.
Pishchita A.N. Pravovoy status rossiyskogo patsienta // Zhurnal rossiyskogo prava. 2005. N 11. S. 52.
Kolesnikov Yu.A. Finansovo-pravovoe obespechenie peredachi chasti gosudarstvennykh polnomochiy organam mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo.-2012.-5.-C. 18-21.
Panova L.V., Rusinova N.L. Neravenstva v dostupe k pervichnoy meditsinskoy pomoshchi // SOTsIS. 2005. N 6. S. 132-135.
Karpenko S.V., Korotkova I.E., Tishina A.V., Ivasheva V.V. Puti obespecheniya sbalansirovannosti gosudarstvennykh obyazatel'stv v sfere besplatnogo zdravookhraneniya // Glavnyy vrach. 2003. N 5. S. 12.
Zarutskaya E.A. Neravenstvo v dostupe k uslugam zdravookhraneniya / Spravedlivye i nespravedlivye sotsial'nye neravenstva v sovremennoy Rossii. M.: Referendum, 2003.
S. N. Brizetskiy Institut garantiy prav invalidov v konstitutsionno-pravovoy sisteme Rossiyskoy Federatsii // Politika i Obshchestvo.-2011.-11.-C. 128-135.
Vasil'eva N.V. Obrazovanie segodnya i zavtra: puti preodoleniya krizisa. M.: ZAO «Izd-vo «Ekonomika»», 2011. – s. 255
S. N. Brizetskiy Konstitutsionno-pravovoy rezhim garantiy prav invalidov v Rossiyskoy Federatsii kak primer obespecheniya prav cheloveka v formate verkhovenstva prava // Pravo i politika.-2011.-11.-C. 1924-1930.
Osnovy zakonodatel'stva Rossiyskoy Federatsii ob okhrane zdorov'ya grazhdan // Rossiyskaya gazeta. 18.08.1993.
Ob utverzhdenii programmy gosudarstvennykh garantiy okazaniya grazhdanam RF besplatnoy meditsinskoy pomoshchi: postanovlenie Pravitel'stva RF: prinyato 11 sent. 1998 g. № 1096 // Sobr. zakonodatel'stva RF: 1998.-№ 38, st. 4811.
Federal'nyy zakon «O gosudarstvennoy sotsial'noy pomoshchi» ot 17 iyulya 1999 g. № 178-FZ // Sobr. zakonodatel'stva RF. 1999.-№ 29, st. 3699.
Federal'nyy zakon ot 29 dekabrya 2012 g. N 273-FZ "Ob obrazovanii v Rossiyskoy Federatsii" // "Sobranie zakonodatel'stva RF", 31.12.2012, N 53 (ch. 1), st. 7598.
Trudovoy kodeks Rossiyskoy Federatsii ot 30.12.2001 N 197-FZ (red. ot 23.07.2013) (s izm. i dop., vstupayushchimi v silu s 01.09.2013) // "Sobranie zakonodatel'stva RF", 07.01.2002, N 1 (ch. 1), st. 3.
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 g. № 145-FZ // Sobr. zakonodatel'stva RF.-1998.-№31, st. 3823.
Zhenevskaya deklaratsiya Vsemirnoy meditsinskoy assotsiatsii // Vrach. 1994. №4. S. 16-17.
Mezhdunarodnyy pakt ob ekonomicheskikh, sotsial'nykh i kul'turnykh pravakh // SSSR i mezhdunarodnoe sotrudnichestvo v oblasti prav cheloveka: Dokumenty i materialy. M., 1989. S. 292 302.
Mezhdunarodnyy Pakt ob ekonomicheskikh, sotsial'nykh i kul'turnykh pravakh ot 19 dekabrya 1966g. // Mezhdunarodnoe pravo v dokumentakh: Uchebnoe posobie. Sost. N.T. Blatova. M,:Yurid. lit., 1982.-856s.
Evropeyskaya konventsiya o zashchite prav cheloveka i osnovnykh svobod 1950 goda // Prava cheloveka: Sbornik universal'nykh i regional'nykh mezhdunarodnykh dokumentov. M., 1990. S. 85-117.
Deklaratsiya prav i svobod cheloveka i grazhdanina ot 22.11.1991g. //Vedomosti. 1991. № 52 St. 1865.
Evropeyskaya konventsiya o zashchite prav cheloveka i osnovnykh svobod // Gosudarstvo i pravo. 1993.№4. S. 37-53.
Konstitutsiya Rossiyskoy Federatsii, prinyata na vserossiyskom referendume 12 dekabrya 1993 goda // "Rossiyskaya gazeta", N 7, 21.01.2009.

References (transliteration):
Yagofarova I.D. Ogranichenie prava na obrazovanie // Pravo i obrazovanie, 2003.-№ 3 – s. 25.
Pishchita A.N. Pravovoy status rossiyskogo patsienta // Zhurnal rossiyskogo prava. 2005. N 11. S. 52.
Kolesnikov Yu.A. Finansovo-pravovoe obespechenie peredachi chasti gosudarstvennykh polnomochiy organam mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo.-2012.-5.-C. 18-21.
Panova L.V., Rusinova N.L. Neravenstva v dostupe k pervichnoy meditsinskoy pomoshchi // SOTsIS. 2005. N 6. S. 132-135.
Karpenko S.V., Korotkova I.E., Tishina A.V., Ivasheva V.V. Puti obespecheniya sbalansirovannosti gosudarstvennykh obyazatel'stv v sfere besplatnogo zdravookhraneniya // Glavnyy vrach. 2003. N 5. S. 12.
Zarutskaya E.A. Neravenstvo v dostupe k uslugam zdravookhraneniya / Spravedlivye i nespravedlivye sotsial'nye neravenstva v sovremennoy Rossii. M.: Referendum, 2003.
S. N. Brizetskiy Institut garantiy prav invalidov v konstitutsionno-pravovoy sisteme Rossiyskoy Federatsii // Politika i Obshchestvo.-2011.-11.-C. 128-135.
Vasil'eva N.V. Obrazovanie segodnya i zavtra: puti preodoleniya krizisa. M.: ZAO «Izd-vo «Ekonomika»», 2011. – s. 255
S. N. Brizetskiy Konstitutsionno-pravovoy rezhim garantiy prav invalidov v Rossiyskoy Federatsii kak primer obespecheniya prav cheloveka v formate verkhovenstva prava // Pravo i politika.-2011.-11.-C. 1924-1930.
Osnovy zakonodatel'stva Rossiyskoy Federatsii ob okhrane zdorov'ya grazhdan // Rossiyskaya gazeta. 18.08.1993.
Ob utverzhdenii programmy gosudarstvennykh garantiy okazaniya grazhdanam RF besplatnoy meditsinskoy pomoshchi: postanovlenie Pravitel'stva RF: prinyato 11 sent. 1998 g. № 1096 // Sobr. zakonodatel'stva RF: 1998.-№ 38, st. 4811.
Federal'nyy zakon «O gosudarstvennoy sotsial'noy pomoshchi» ot 17 iyulya 1999 g. № 178-FZ // Sobr. zakonodatel'stva RF. 1999.-№ 29, st. 3699.
Federal'nyy zakon ot 29 dekabrya 2012 g. N 273-FZ "Ob obrazovanii v Rossiyskoy Federatsii" // "Sobranie zakonodatel'stva RF", 31.12.2012, N 53 (ch. 1), st. 7598.
Trudovoy kodeks Rossiyskoy Federatsii ot 30.12.2001 N 197-FZ (red. ot 23.07.2013) (s izm. i dop., vstupayushchimi v silu s 01.09.2013) // "Sobranie zakonodatel'stva RF", 07.01.2002, N 1 (ch. 1), st. 3.
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 g. № 145-FZ // Sobr. zakonodatel'stva RF.-1998.-№31, st. 3823.
Zhenevskaya deklaratsiya Vsemirnoy meditsinskoy assotsiatsii // Vrach. 1994. №4. S. 16-17.
Mezhdunarodnyy pakt ob ekonomicheskikh, sotsial'nykh i kul'turnykh pravakh // SSSR i mezhdunarodnoe sotrudnichestvo v oblasti prav cheloveka: Dokumenty i materialy. M., 1989. S. 292 302.
Mezhdunarodnyy Pakt ob ekonomicheskikh, sotsial'nykh i kul'turnykh pravakh ot 19 dekabrya 1966g. // Mezhdunarodnoe pravo v dokumentakh: Uchebnoe posobie. Sost. N.T. Blatova. M,:Yurid. lit., 1982.-856s.
Evropeyskaya konventsiya o zashchite prav cheloveka i osnovnykh svobod 1950 goda // Prava cheloveka: Sbornik universal'nykh i regional'nykh mezhdunarodnykh dokumentov. M., 1990. S. 85-117.
Deklaratsiya prav i svobod cheloveka i grazhdanina ot 22.11.1991g. //Vedomosti. 1991. № 52 St. 1865.
Evropeyskaya konventsiya o zashchite prav cheloveka i osnovnykh svobod // Gosudarstvo i pravo. 1993.№4. S. 37-53.
Konstitutsiya Rossiyskoy Federatsii, prinyata na vserossiyskom referendume 12 dekabrya 1993 goda // "Rossiyskaya gazeta", N 7, 21.01.2009.

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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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.
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mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo. - 2012. - 5. - C. 18 - 21.
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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
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