Reference:
Shemarykina D. A..
Increasing the Effectiveness of the Federal Bailiff Service with Integrated Information Systems
// Financial Law and Management. – 2014. – № 3.
– P. 171-183.
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Abstract: The article discusses the necessity and urgency of improving the legal norms governing the
activities of the Federal Bailiff Service (FBS) being the only authorized body of the executive branch
performing the enforcement of court decisions. At the same time in order to enhance the enforcement
of judicial acts as well as acts of other bodies, it is necessary to develop FBS legal information support
services as the efficiency of enforcement of judicial acts and acts of other bodies largely depends on
the proper execution of FBS support functions, namely, record-keeping activities and administration
of federal budget revenues. As a research method the author applies the analysis of legal support of
the Federal Target Program «Development of the Russian judicial system for 2013–2020 years». It
is concluded that further development of informatization of enforcement proceedings (i. e. activities
towards the availability of online information and the creation of convenient interface to share information
in view to enhance the enforcement of judicial acts and acts of other bodies and officials) is
provided by a number of programs at the federal level. It allows to suggest that the prospects for the
use of integrated information systems are very promising.
Keywords: Federal Service, Court Bailiffs Service, federal law, enforcement, federal budget, information support, electronic document, legal norms, executive branch, court decision.
References:
Federal'nyy zakon ot 2 oktyabrya 2007 g. № 229-FZ (v deystv. red.) «Ob ispolnitel'nom proizvodstve»
Pavin D.V. Administrativno-pravovoy status sudebnogo pristava // Ispolnitel'noe pravo. – 2012.-№ 4. – S. 55.
Ofitsial'nyy sayt Federal'noy sluzhby sudebnykh pristavov Rossii // Elektronnyy resurs. Rezhim dostupa. www.fssprus.ru
O sostoyanii internet-saytov territorial'nykh organov FSSP Rossii: pis'mo FSSP Rossii ot 07.04.2011 № 12/11-7955-TI // Byulleten' Federal'noy sluzhby sudebnykh pristavov. – 2011.-№ 6.
O federal'noy tselevoy programme «Razvitie sudebnoy sistemy Rossii» na 2007-2012 gody. Postanovlenie Pravitel'stva RF ot 21.09.2006 N 583 (red. ot 01.11.2012) // Sobranie zakonodatel'stva RF.-09.10.2006.-№ 41.-St. 4248
O vnesenii izmeneniy v Federal'nyy zakon «Ob ispolnitel'nom proizvodstve» i stat'yu 8 Federal'nogo zakona «O sudebnykh pristavakh». Federal'nyy zakon ot 11.07.2011 № 196-FZ // Sobranie zakonodatel'stva RF.-18.07.2011.-№ 29.-St. 4287
Soprovozhdenie ispolnitel'nogo proiz
Reference:
Boltinova, O.V..
Problems of funds functioning
in the federal budget
of the Russian Federation
// Financial Law and Management. – 2014. – № 1.
– P. 83-100.
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Abstract: the article concerns the issues of funds functioning in the federal budget of the Russian
Federation. The author singles out the following types of funds in the Russian legislation: the 1. Reserve
funds related to oil and gas income of the federal budget; 2. national welfare; 3. reserve funds of the state
executive bodies and local administrations; 4. Reserve fund of the President of the Russian Federation;
5. The federal roads fund; 6. Funds for inter-budgetary transfers provided from the federal budget.
The author studies the history of formation and division of the Stabilization Fund. The article contains
evaluation of the novelties in the sphere of funds functioning and funds functioning in the foreign
states. The author singles out the following systems for managing the finances of these funds: 1) state
administration of finances from the sovereign funds; 2. Non-governmental management of finances from the sovereign funds. The article also points out the ways of development for the state savings in the
Russian Federation, as well as the analysis of the inter-budgetary transfers in the Russian Federation.
Keywords: funds, inter-budgetary transfers, Stabilization Fund, Reserve Funds, oil-and gas transfers, managing the fund finances, budget assignations, donation, subsidy, subvention.
References:
Alpatov Yu. M. Osobennosti mezhbyudzhetnykh otnosheniy v Moskve i Sankt-Peterburge / Yu. M. Alpatov // Zakonodatel'stvo i ekonomika. – 2007, noyab. – № 11.;
Bezhaev O. G. Mezhbyudzhetnye otnosheniya. Teoriya i praktika reformirovaniya / O. G. Bezhaev. – M. : Ekzamen, 2001.;
Kalikh S. L. Formirovanie regional'nogo mekhanizma regulirovaniya mezhbyudzhetnykh vzaimootnosheniy : avtoref. dis. … kand. ekon. nauk / S. L. Kalikh. – N. Novgorod, 2000.;
Klistorin V. I. Kontseptsiya mezhbyudzhetnykh otnosheniy v regione / V. I. Klistorin, V. E. Seliverstov, S. A. Suspitsyn // Region: ekonomika i sotsiologiya. – 2001. – № 3.;
Kolesov A. S. Mezhbyudzhetnye otnosheniya: sushchnost' i puti sovershenstvovaniya / A. S. Kolesov // Finansy. – 2002. – № 2.;
Korovkina E. B. O poryadke formirovaniya i ispol'zovaniya sredstv Dorozhnogo fonda SShA / E. B. Korovkina // Finansy. – 2007. – № 2.;
Kostikova E. G. Dorozhnye fondy. Prodolzhenie istorii / E. G. Kostikova // Finansovoe pravo. – 2011. – № 11.;
Krok
Reference:
Kustova, M.V..
Legal problems regarding payment
for the services being necessary
and obligatory for the provision
of service by the public
government bodies
// Financial Law and Management. – 2014. – № 1.
– P. 101-109.
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Abstract: The article concerns the problems concerning payment for public services. The author
notes that currently the Government aims to organize the payments for public services, providing
for cancelling such payments or their transfer into the official fees. Requiring the normative
provisions for the limited lists of obligatory and necessary services, the legislator does not
directly exclude payment for such service, nor is excluded free of charge provision of such
services. Throughout the article the author evaluates the issues of charges for such obligatory
public services, analyzing the Russian legislation. As a result of the article, the author provides
various options for resolving such a problem, such as strengthening the public law element in the
regulation, and providing for the fundamentals for the payment and formation of such payment
for obligatory and necessary services.
Keywords: public services, paid services, free-of-charge services, obligatory services, necessary service, price formation principles, state bodies, commercialization of public government, subsidiary responsibility, executive and administrative competence.
References:
Reference:
Ershova, I.V..
State regulation of prices
in the conditions of economic integration
// Financial Law and Management. – 2014. – № 1.
– P. 110-119.
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Abstract: The article concerns the legal fundamentals of the regulation of prices by the state, based upon
the principal provisions of the WTO and the Customs Union. The author provides characteristics of the
price regulation in the Russian legislation and the by-laws. Use of comparative legal studies allowed the
author to make novel conclusions and propositions. In particular, she notes the spheres for harmonization
and unification of the price regulation. She substantiates the opinion of the need to have a codified law
on prices. She mentions the types of price regulation and the legal instruments for influencing the prices.
She also provides apparatus of definitions and categories in the conditions of Russia’s membership in
the WTO and the Customs Union. She evaluates some directions for price regulation, regarding socially
important goods, medications, etc. She pays attention to the legal mechanism for fighting price dumping
in the conditions of economic integration. She makes a conclusion on the nature of legal institution of
price regulation and the directions for its further development.
Keywords: price, tariff, the Customs Union, the World Trade Organization, unification, harmonization, price regulation, economic integration, medication, dumping prices.
References:
Predprinimatel'skoe pravo Rossii / otv. red. V.S. Belykh. M., Prospekt. 2008.
Rossiyskoe predprinimatel'skoe pravo: Uchebnik / pod red. I.V. Ershovoy, G.D. Otnyukovoy. M., 4-e izd. 2012.
Shishkin S.N. Predprinimatel'skoe-pravovye (khozyaystvenno-pravovye) osnovy gosudarstvennogo regulirovaniya ekonomiki. M.-Berlin., Infortropik Media. 2011.
Pravovoe regulirovanie vneshneekonomicheskoy deyatel'nosti v usloviyakh vstupleniya Rossiyskoy Federatsii vo Vsemirnuyu torgovuyu organizatsiyu / G.K. Dmitrieva, I.V. Ershova [i dr.]. / pod red. G.K. Dmitrievoy. M., Norma. 2013.
Ershova I.V. Tsenovoe regulirovanie predprinimatel'skoy deyatel'nosti // Zakon. 2005. № 12.
Moshkina N.A. Realizatsiya interesov gosudarstv v usloviyakh integratsii (na primere tamozhennogo soyuza Rossii, Belorussii i Kazakhstana) // NB: Mezhdunarodnye otnosheniya. - 2012. - 1. - C. 80 - 91. DOI: 10.7256/2306-4226.2012.1.32. URL: http://www.e-notabene.ru/wi/article_32.html
Reference:
Morozova, O.S., Gracheva, E.Y..
Financial and legal regulation of inter-budgetary
relations in the Federal Republic of Germany.
// Financial Law and Management. – 2013. – № 1.
– P. 51-55.
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Abstract: This article is devoted to the topical issues
of financial and legal regulation of inter-budgetary
relations in the Federal Republic of Germany. The
article includes analysis of the financial levelingoff
as one of the central institutions in the budget
law of the FRG. Special attention is paid to vertical and horizontal mechanisms of financial
leveling-off among the budget potentials of the
federal lands. Financial leveling-off is understood
as distribution of authority, income and spending
among the various levels of government in a state.
Financial leveling-off is a complicated multi-stage
process, and each of its stages has its own specific
features. The article contains a conclusion on the
need to combine horizontal and vertical mechanisms
for the financial leveling-off. The final goal
of the financial leveling-off is to provide all the
budget system levels with the due amount of finances
needed to implement their goals, and it may
be achieved thanks to the multi-stage character of
financial leveling-off. The authors also pay attention
to the detailed normative legal regulation of
financial leveling-off in the Federal Republic of
Germany, including the level of the Basic Law of
the FRG.
Keywords: budget law, financial leveling-off, horizontal financial leveling-off, vertical financial leveling-off, VAT, distribution of tax income, interbudgetary relations, inter-budgetary transfers, the Basic Law of the Federal Republic of Germany, budget.
References:
Grundgesetzt fuer die Bundesrepublik Deutschland vom 23. Mai 1949 (BGBl. S. 1), Stand: 29.07.2009
Gesetz über verfassungskonkretisierende allgemeine Masstäbe für die Verteilung des Umsatzsteueraufkommens , für den Finanzausgleich unter den Ländern sowie für die Gewährung von Bundesergänzungszuweisungen (Masstäbegesetz-MasstG) vom 9. 09.2001. BGBl. I S. 2302
Finanzausgleichgesetz vom 20.12.2001. BGBl. I S. 3955
Zerlegungsgesetz vom 6.08.1998, BGBl. I S. 1998
Gemeindenfinanzreformgesetz vom 10.03.2009. BGBl. I S.502
Buttman P.F. Oefentliches Recht, 2 Aufgabe, Springer, 2008
Groepl C. Haushaltsrecht und Reform, Tuebingen, 2001
Heller R.F. Haushalltsgrundsaetze fuer Bund Laender und Gemeiden, 2010
Popiz J. Finanzausgleich, in Handbuch der Finanswissenschaft in 2 Baenden, 2 Band, Tuebingen, 192
Reference:
Boltinova, O.V..
On the issue of improvement of the budget
legislation of the Russian Federation.
// Financial Law and Management. – 2013. – № 1.
– P. 56-63.
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Abstract: The article contains analysis of the issues
regarding the further improvement of the budget
relations. In spite of the amendments and additions
into the Budget Code of the Russian Federation,
a number of terms, including budget, budget
process, stages of budget process, inter-budgetary
transfers, etc. need to be clarified and amended.
The article contains analysis of the norms of the
Budget Code of the Russian Federation, and the
norms on budget income in particular. The author
evaluates the issue of the importance of regulating
budget incomes in addition to “fixed” allocated
incomes of the various levels of budgets within
the Russian budget system. Regulating incomes are quite important in the conditions of instability
of economic development in a particular state
and financial crises. The article includes analysis
of the norms on the formation of various funds
within the expenditure budget, namely the Reserve
Fund of the President, reserve funds of executive
bodies, municipal bodies, etc. An important role
is provided for the procedural norms of the budget
law, especially the stages of consideration and
approval of the federal budget.
Keywords: budget, budget process, budget policy, budget income, regulating income, tax income, budgeting, stages, zero reading, procedure.
References:
Stepashin S. V. , Konstitutsionnyy audit, M., Nauka
Sakharov A.A. Suverennye fondy blagosostoyaniya. Opyt Rossii
«Reglamentatsiya bankovskikh operatsiy. Dokumenty i kommentarii». № 6, noyabr'-dekabr' 2008 g.
Izbiratel'noe pravo i izbiratel'nyy protsess: uchebnik dlya vuzov / pod red. Ivanchenko A. V. M., 1999;
Dmitriev Yu.A. Izbiratel'noe pravo i izbiratel'nyy protsess v Rossiyskoy Federatsii: uchebnoe posobie/ Dmitriev Yu. A., Israelyan V. B., Chudina S. V. Irkutsk, 2001;
Trudovoe protsedurno-protsessual'noe pravo: uchebnoe posobie / Skobelin V. N. Voronezh, 2002;
Paul' A. G. Protsessual'nye normy byudzhetnogo prava. Piter, 2003;
Piskotin M. I. Sovetskoe byudzhetnoe pravo, M., 1971.
Kalinin I. B. Pravovoe regulirovanie trudovykh protsessual'nykh otnosheniy (teoreticheskie voprosy). Tomsk, 1999
Sorokin V. D. Pravovoe regulirovanie. Predmet, metod, protsess (makrouroven'). SPb., 200
Reference:
Chernobrovkina, E.B..
Legal regulation of the cash execution of the budget.
// Financial Law and Management. – 2013. – № 1.
– P. 64-71.
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Abstract: A dministration o f t he b udget i s a
complicated multi-stage procedure. We currently
may find that all of the information and activities
are concentrated at the Federal Treasury. It fully
reflects the nature of the current reform. The
cash execution of the federal budget is one of
the key spheres in the activities of the Federal
Treasury, and it is being changed constantly due to
development and introduction of the management
elements for the liquidity of the single federal
treasury account. The goal of this work is to
provide for more efficient and higher quality
budget funds management, which is aimed to
guarantee the unconditional performance of the
federal monetary obligations in time of their due
payment. T he c hoice o f c ash e xecution o f t he
budget has a number of positive features in the
sphere of budget process organization. First of
all, since the individual accounts are situated at
the Federal Treasury bodies, and the recipients of
funds interact directly with the treasury bodies, the
needed period of time for the performance under
the payment documents for budget obligations is
shortened. Secondly, the periods of time for receipt
of the information on the operations in the personal
accounts of recipients of funds are also shortened,
which allows for a more operative decision-making competence of financial (duly empowered) bodies
in the sphere of financing certain budget spending
while being free from the technical functions
in the sphere of opening and management of
accounts facilitates budget independency and
improves efficiency of budget funds management.
The option of cash execution of the budget with
the personal accounts being opened by the key
spending units, spending units and recipients of
funds and due provision of information on budget
obligations and financing limitations guarantee
most efficient management on a condition that the
system of electronic document flow is used to its
maximum. One of the key functions of the Federal
Treasury bodies is calculation of the incomes into
the budget system and spread of these incomes
among the various budget system levels.
Keywords: cash execution of the budget, the Federal Treasury, principle of common pull of funds, liquidity of a single account, budget system, budget process, banking implementation system, treasury system, the single budget account system, cash receipts.
References:
Boltinova O.V. Byudzhetnyy protsess — institut byudzhetnogo prava v Rossiyskoy Federatsii.-M.: OOO «Izdatel'stvo «Elit»»,2008.
Byudzhetnoe pravo: u chebn i k / A.E. Abramova,I.I. Kucherov, M.A. Moiseenko i dr.; pod. red. N.A. Sattarovoy.-M.: Delovoy dvor, 2009.
Byudzhetnyy protsess v zarubezhnykh stranakh: sb. obzorov/ pod red Makasheva. M.: 1997.
Vostrikova L.G. Finansovoe pravo.: Uchebnik dlya vuzov / 3-e izd. pererab. i dop.-M.: Yustitsinfrom, 2007.
Guseva T.A., Chapkovich L.E. Novaya sistema i struktura organov ispolnitel'noy vlasti: sprav.-uchebnoe posobie. Volters Kluver. 2005.
Ivanova N.G., Makovnik T.L. Kaznacheyskaya sistema ispolneniya byudzhetov. 2001.
Komyagin D.L. Printsip edinstva kassy: opyt sravnitel'no-pravovogo issledovaniya // Kozyrin A.N.Administrativnoe i finansovoe pravo. 2006 (1). Ezhegodnik Tsentra publichnykh issledovaniy, ANO TsPPI. 2006.
Prokof'ev S.E. Kaznacheyskaya sistema ispolneniya byudzheta // Prokof'ev E.S. Byudzhet 2003, iyun'.
Terebilenko B.N