Abstract: Relevance of the selected topic is justified by the importance of the institution of liability for the current tax systems, since taxpayers are not always willing to voluntarily part with their earnings. Drawing on the experience of the developed countries can be valuable in determining advantages and disadvantages of the models of the institution of liability for violations of tax legislation, with future consideration in reforming the corresponding sphere of social relations in Russia. The goal of this work consists in examination of peculiarities of the institution of liability for violation of tax legislation in the United States, jurisdiction with one of the most effective tax systems in the world. For achieving the set goal, the author sets a number of scientific tasks, among which is consideration of the types of liability for violation of tax legislation in the United States and questions of their demarcation, as well as the forms of penalties for violating tax legislation. The following conclusions were made: 1) liability for violation of tax legislation in the United States can be either criminal or civil; 2) both types of liability are established in the same legislative act – the Internal Revenue Code; 3) demarcation of liability is rather conditional, depending on the type of offence, severity of penalties for its commission, as well as procedure of implementation of liability; 4) civil liability for violation of tax legislation in the United States has no parallels with the Russian law, and essentially incorporates the features of administrative and civil liability; 5) since in the United States law, civil penalties can have restorative justice nature, a person can be subject to both administrative and criminal liability for the same offence.

Keywords: administrative liability, misdemeanor, felony, civil penalties, criminal liability, civil liability, налоговое преступление, Internal Revenue Code, tax offense, US tax law

References:
Smolitskaya E.E. Grazhdansko-pravovye instituty v nalogovom prave / E.E. Smolitskaya // Vestnik Omskogo universiteta. Seriya «Pravo». – 2016. – № 3(48). – S. 81.
Osina D.M. Osobennosti ugolovnoy otvetstvennosti za uklonenie ot uplaty nalogov po pravu SShA / D.M. Osina // Aktual'nye problemy sravnitel'nogo, zarubezhnogo i rossiyskogo administrativnogo, finansovogo i nalogovogo prava: sb. nauch. tr. / Mosk. gos. in-t mezhdunar. otnosheniy (un-t) M-va inostr. del Ros. Federatsii; pod red. I.A.Goncharenko, [otv. red. A.G.Volevodz, N.I.Petrykina] – M.: MGIMO-Universitet, 2018. – S.261–272.
Madison A. The Legal Consequences of Noncompliance with Federal Tax Laws /A. Madison // Tax Lawyer. – 2016. – Vol. 70. – Issue 1. – P. 392.
Internal Revenue Manuals. Part 20.1.1.1.1. – URL: https://www.irs.gov/irm/part20/irm_20-001-001r (data obrashcheniya 25.10.2020).
Ise W.H. The Relationship Between Civil and Criminal Tax Fraud and its Effect on the Taxpayer's Constitutional Rights / W.H. Ise // Boston College Law Review. – 1971.

Abstract: This article is dedicated to study of peculiarities of legal regulation of the work of operators of foreign payment systems and foreign providers of payment services within the framework of national payment system of the Russian Federation. The object of this research is the public relations that emerge in the process of rendering payment services by foreign providers, their provision of electronic payment means for financial transfers on the territory of the Russian Federation, functionality of the operators of foreign payment systems, and supervision by the Bank of Russia. The subject of this research is the legislative norms on national payment system. The scientific novelty consists in the fact that based on the positions of the legislation on national payment system conclusions are made on peculiarities of carrying out supervision over the operators of foreign payment systems and foreign providers of payment services. This supervision is also indirectly carried out through Russian operators of financial transfers. In a case of failure by a foreign organization to meet the requirements established by the legislation on national payment system, the operators of financial transfers loses its right to take part in international payment systems and render financial services associated with transfer of funds using electronic payment methods rendered by foreign providers. The corresponding rules were set to ensure stability of national payment system, increase the quality of payment services, protect the rights and lawful interests of payment service consumers, and finally, ensure financial security of the Russian Federation.

Keywords: cross-border transfer of funds, financial control, Bank of Russia, money circulation, payment services, payment service provider, foreign payment system, national payment system, money, payment systems

References:
Poyasnitel'naya zapiska k proektu federal'nogo zakona «O vnesenii izmeneniy v federal'nyy zakon “O natsional'noy platezhnoy sisteme”» // SPS «Konsul'tantPlyus».
Mezhdunarodnyy perevod MoneyGram. URL: https://www.sberbank.ru/ru/person/remittance/nal_moneygram_int (data obrashcheniya 02.05.2020).
Lysenko R.Yu. Vozniknovenie platezhnoy sistemy sovremennoy Rossii, i voprosy otsenki ee razvitiya // Russian Economic Bulletin. 2020. T. 3. № 2. S. 141-145.
Informatsiya Banka Rossii «Otvety na voprosy, svyazannye s primeneniem otdel'nykh norm Federal'nogo zakona ot 27 iyunya 2011 goda № 161-FZ “O natsional'noy platezhnoy sisteme”»
Guznov A.G. Finansovo-pravovoe regulirovanie finansovogo rynka v Rossiyskoy Federatsii: dis. … dokt. yurid. nauk. M., 2016. S. 110.
Reestr operatorov platezhnykh sistem (po sostoyaniyu na 30.04.2020). URL: https://www.cbr.ru/vfs/PSystem/rops/list_ops.xlsx(data obrashcheniya 02.05.2020).
Federal'nyy zakon ot 02.08.2019 № 264-FZ «O vnesenii izmeneniy v Federal'nyy zakon “O natsional'noy platezhnoy sisteme” i

Abstract: Due to the extensive changes introduced into the Civil Code of the Russian Federation in 2017, which affected the area of electronic payments, it is relevant to examine the problem and peculiarities of legal regulation of their separate type – payments without a bank account. The subject of this research is legislation of the Russian Federation, case law and doctrine in the area of establishment and development of legal regulation of payments on behalf of private entities without opening a bank account. The object of this research is the public relations emerging in the sphere of legal regulation of payments by payment orders. Analysis is conducted on correlation between payment orders and payments without opening a bank account. The article also examines the grounds for refusal by credit institutions to accept a payment order. The conclusion is made on the existence of discrepancies in understanding of particular grounds for refusal by credit institution to accept payer’s order on transferring funds to a recipient. The formulated conclusions are supported by the law enforcement practice that does not contain the exhaustive list of reasons for refusal. Therefore, the article offers an original interpretation of the Paragraph 2 of Section 2 of the Article 864 of the Civil Code of the Russian Federation stipulating the reasons for refusal to accept payment order for execution.

Keywords: payment orders, forms of non-cash payments, non-cash payments, transfer order, payments of individuals, bank account, legal regulation, payments by payment orders, payments, bank account opening

References:
Postanovlenie Pyatnadtsatogo arbitrazhnogo apellyatsionnogo suda ot 30.06.2019 № 15AP-8815/2019 po delu № A01-989/2018 // SPS Konsul'tant Plyus;
Vitryanskiy V. Novelly o dogovorakh v sfere bankovskoy i inoy finansovoy deyatel'nosti // Khozyaystvo i pravo. 2017. № 12. 25 s.;
Polozhenie Banka Rossii ot 19.06.2012 № 383-P «O pravilakh osushchestvleniya perevoda denezhnykh sredstv» // Vestnik Banka Rossii. № 34. 28.06.2012;
Bankovskoe pravo: uchebnik dlya bakalavrov / D.G. Alekseeva, A.G. Guznov, L.G. Efimova i dr.; otv. red. L.G. Efimova, D.G. Alekseeva. 2-e izd., pererab. i dop. M.: Prospekt, 2019. 608 s.;
Emel'yanova E.V. Perevod sredstv bez otkrytiya bankovskogo scheta // «Turisticheskie i gostinichnye uslugi: bukhgalterskiy uchet i nalogooblozhenie». – 2011, № 2. URL: https://wiseeconomist.ru/poleznoe /71505-perevod-sredstv-otkrytiya-bankovskogo-scheta (Data obrashcheniya: 04.02.2020);
Grazhdanskoe pravo: uchebnik: v 2 t. / O.G. Alekseeva, E.R. Aminov, M.V. Bando i dr.; pod red. B.M. Gongalo. 3-e izd., pererab. i dop. M.: Statu

Abstract: The object of this research is the financial relations regulated by the institutions of financial legal protection and responsibility in their interconnection and correlation. The subject of this research is the norms of the institutions of financial legal protection and responsibility, their interconnection, interaction and contradictions, as well as the outlook of scholars on the most controversial issues. Analysis is conducted on the institution of financial legal responsibility and protection: the subject and method of legal regulation; peculiarities of structural construct; typical characteristics of the norms that comprise them. Special attention is dedicated to the functional and target designation of the two financial legal institutions, as well as their genetic, coordination and subordination interconnections. The article reveals the aspects of unity and interaction of the institution of financial legal responsibility and protection, and utilizes legal positions of the Constitutional Court of the Russian Federation for substantiation of a number of conclusions. The author determines contradictions of separate financial legal norms with the norms established by the Constitution of the Russian Federation and proposes ways of resolving them. The novelty of this research consists in determination of the institutional aspects of financial legal protection and responsibility. The article provides resolution to a number of applied problems, namely: recommendations are provided for improving the taxation and budgeting legislation, implementation of which will remove contradictions with the constitutional norms that possess higher juridical power.

Keywords: paired legal categories, norms financial liability, financial and legal, Institute legal responsibility, Responsibility, Institute Legal Responsibility, legal liability, tax liability, fiscal responsibility, banking responsibility

References:
Dyuk K.I. Protsessual'nye mery zashchity v rossiyskom prave: Avtoref. …dis. kand. yurid. nauk. – Kazan', 2017. – 22 s.
Emel'yanov A.S. Realizatsiya okhranitel'noy funktsii finansovogo prava: Avtoref. …dis. d-ra yurid nauk. – M., 2006. – 42 s.
Sattarova N.A. Prinuzhdenie v finansovom prave: Dis. …d-ra yurid. nauk, 2006. – 493 s.
Razgil'dieva M.B. Teoriya finansovo-pravovogo prinuzhdeniya i sfery ego primeneniya: Avtoref. dis. …d-ra yurid. nauk. – Saratov, 2011. – 58 s.
Arslanbekova A.Z. Finansovo-pravovye sanktsii v sisteme mer yuridicheskoy otvetstvennosti: Avtoref. dis. …d-ra yurid. nauk. – Saratov, 2009. – 21 s.
Rudover Yu.V. Serdyukova N.V. Finansovo-pravovaya otvetstvennost' po rossiyskomu zakonodatel'stvu: stanovlenie i razvitie: Avtoref dis. …kand. yurid. nauk. – Tyumen', 2003. – 21 s.
Polyakova S.A. Finansovo-pravovaya otvetstvennost' za narushenie byudzhetnogo zakonodatel'stva: Avtoref. dis. …kand. yurid. nauk.-M., 2015. – 20 s.
Vedyakhin V.M., Shubina T.B. Zashchita prava kak pravovaya kategoriya // Pravovedenie. – 1998

Abstract: The subject of this research is the means of counteracting price manipulations in corporate procurement. The author examines the possible risks of reducing competitive environment in corporate procurement, as the portion of the latter in overall cash flaw in this sphere in Russia is quite significant. Entering into civil law relations, both, the procurers and bidders are not immune from possible violations of their rights with regards to conducting procurements. The author attempted to answer the question: how to avoid or minimize the potential losses from unjust acts. The relevance is substantiated by the need for introducing certain legal regulations into the legislation of the Russian Federation  for managing legal relations in application of the Federal Law No. 223-FZ of July 16, 2011 On Procurement of Goods, Works and Services by Certain Types of Legal Entities”. The author analyzes the statutory provisions that regulate procurement process, as well as proposes a number of solutions aimed at filling the gaps in legislative acts and harmonization of national legislation with the international legal standards regulating this branch of the economy.  

Keywords: protective measures, prevention of corruption, adverse consequences, unfair competition, procurement efficiency, procurement law relations, competitive environment, price manipulation, lack of discrimination, justice

References:
Postanovlenie Arbitrazhnogo suda Zapadno-Sibirskogo okruga ot 27.12.2017 po delu № A75-12676/2015 [Elektronnyy resurs] : //SPS «Konsul'tant+».-Poslednee obnovlenie 07.02.2019g.
Konkurentsiya v rynochnoy ekonomike:predely svobody i ogranicheniy: monografiya /A.A.Amangel'dy, O.A.Belyaeva, A.N.Varlamova i dr; otv.red.A.V.Gabov:M.:IZiSP, Yurisprudentsiya,2016. 384 s.– s.71[Elektronnyy resurs] : //SPS «Konsul'tant+».-Poslednee obnovlenie 07.02.2019g.
Doklad Prezidentu RF 2018 upolnomochennogo pri Prezidente RF po zashchite prav predprinimateley-URL: http://ombudsmanbiz.ru Data obrashcheniya-07.02.2019g.
Gridneva Yu.V. Zarubezhnyy opyt v regulirovanii zakupochnoy deyatel'nosti// Vlast' i upravlenie na Vostoke Rossii.-2016.-№2(75).-s.158-162.
Statisticheskie dannye ofitsial'nogo sayta www. zakupki.gov.ru Edinoy informatsionnoy sistemy v sfere zakupok.-URL: http://zakupki.gov.ru/epz/main/public/home.html. Data obrashcheniya-07.02.2019g.
Reshenie Arbitrazhnogo suda g.Moskvy ot 01.11.2017g po delu № A40-108299/17-93-984 [Elektron

Abstract: The object of this research is the bank guarantee within contract system. The subject is the quality of an independent bank guarantee in contract system used in the process of realization of the provisions of civil law and Law on the Contract System. Particular attention is given to the correlation between the norms of private and public law, as well as the characteristics of accessory nature of obligations and independent bank guarantee. The author analyzes case law and issues emerging in legal enforcement of the independent bank guarantee, as well as gives recommendations to public (municipal) procurers. The main conclusion lies in the fact that despite the extension of independent guarantee through introducing amendments to Clause 6 of the Chapter 23 of the Civil Code of the Russian Federation, absolutization of obligations of a guarantor is impossible. The author emphasizes the elements of ties between the guarantee and primary obligation, as well as concludes on its substantial manifestation within contract system.

Keywords: guarantor, public law, private law, independent undertaking, bank guarantee, contract system, independent guarantee, principal, beneficiary, accessory obligations

References:
Belov V.A. Novye sposoby obespecheniya ispolneniya bankovskikh obyazatel'stv // Biznes i banki. 1997. № 45 (367). S.1-5.
Biryukova L.A. Bankovskie garantii: teoriya i praktika. M.: Spark, 2004.158 s.
Gongalo B.M. Uchenie ob obespechenii obyazatel'stv: voprosy teorii i praktiki. M., 2004. 220 s.
Grazhdanskiy kodeks Rossiyskoy Federatsii. Postateynyy kommentariy k razdelu III «Obshchaya chast' obyazatel'nogo prava» pod red. L.V. Sannikovoy. M.: «Statut», 2016. 621s.
Grazhdanskoe pravo: Uchebnik: V 2 t. / Pod red. B.M. Gongalo. M.: Statut, 2016. T. 2. 528 s.
Grishaev S.P. Tsennye bumagi: vidy i praktika primeneniya. M.: Redaktsiya «Rossiyskoy gazety», 2016. Vyp. 2. 176 s.
Dogadov V.M. Abstraktnye i material'nye obyazatel'stva v sovremennom prave. SPb., 1911. 448 s.
Efimova L. Bankovskaya garantiya: ponyatie i prakticheskaya primenimost' // Khozyaystvo i pravo. 1996. № 3. S. 116-121.
Kommentariy k Grazhdanskomu kodeksu Rossiyskoy Federatsii, chasti pervoy (postateynyy): V 3 t. T. 1 / T.E. Abova, Z.S. Belyaeva, E.N. Gendzekhadz

Abstract: The subject of this research is the questions of providing certain legal guarantees to foreign investors, reflected in the provisions of national legislation considering its recent amendments, as well as the texts of bilateral intergovernmental agreements via example of Russia and China. The authors focuses attention on such guarantees as the guarantee for compensation in terms of expropriation (nationalization) of the property of foreign investor; transfer of payments related to realization of investment activity; insurance of noncommercial risks (of political nature) in the activity of foreign investors; stabilization clause, etc. The scientific novelty consists in the comparative-legal study of peculiarities of the content of legal guarantees provided to the foreign investors in Russia and China. The author comes to a conclusion that the approaches of a legislator towards the content of legal guarantees at the national level have certain variances, while the provisions of intergovernmental agreement between Russia and China of 2006 secures all of the fundamental state guarantees for the foreign investors that carry financial and political character.

Keywords: umbrella clause, investment insurance, expropriation of property, intergovernmental agreement, legal guarantees of investors, investments, Russia, China, transfer guarantee, non-commercial risks

References:
Pravila primeneniya Zakona o predpriyatiyakh inostrannogo kapitala (v red. 2001 g.). URL: http://english.mofcom.gov.cn/article/lawsdata/chineselaw/200301/20030100062868.shtml (data obrashcheniya: 18.07.2018).
Polozhenie KNR o primenenii Zakona o kontraktnykh sovmestnykh predpriyatiyakh s kitayskim i inostrannym kapitalom (v red. 2001 g.). URL: http://english.mofcom.gov.cn/article/lawsdata/chineselaw/200301/20030100064563.shtml (data obrashcheniya: 18.07.2018).
Polozhenie KNR o primenenii Zakona o [paevykh] sovmestnykh predpriyatiyakh s kitayskim i inostrannym kapitalom 1983 g. (v red. 2001 g.). URL: http://english.mofcom.gov.cn/article/lawsdata/chineselaw/200301/20030100064563.shtml (data obrashcheniya: 18.07.2018).
Ukaz 211 Gossoveta KNR 14 yanvarya 1997. URL: http://law.uglc.ru/regulation.htm (data obrashcheniya: 07.01.2019)
Chkhorn Prolyng. Pravovoe regulirovanie inostrannykh investitsiy v stranakh-uchastnitsakh ATES. Diss. ... dokt. yurid. nauk.-M., 2006.-S. 301.
Frolkina E.N. Pravovoe regulirovanie strakhovaniya inostrannykh investitsi

Abstract: The subject of this research is the issues of conducting economic legal expertise of the efficiency of budget spending in a program format on the example of the sphere of formation and realization of industrial policy in the Russian Federation. Analysis is conducted on the normative regulation in federal laws and normative legal acts of the executive branch of the order of preparation, establishment and execution of state programs in the area of realization of industrial policy and its budget support. The article explores the composition of goals, criteria and indicators of government programs in the sphere of industrial policy, as well as correspondence of the materials of the programs with the normative legal acts of federal authorities of the executive branch. Based on the analysis of scientific research and law enforcement practice of realization of government programs of industrial development, a conclusion is substantiated on the impossibility of conducting an economic legal expertise on the efficiency of budget spending based on the materials of the government programs, as well as the need to put into practice public control and independent expertise in formation and establishment of government programs in the Russian Federation. One of the possible options consists in redistribution of authority between the legislative and executive branches in the sphere of forming budget spending in a program format.

Keywords: public control, criteria, legal acts, efficiency of budget expenditures, industrial policy, economic and legal expertise, independent expertise, programs, authorities, legal regulation

References:
Promyshlennaya politika v usloviyakh novoy industrializatsii: Monografiya/ Avt. kol.: Andrianov, K.N. i dr.; Pod red. Tolkacheva, S.A. – M.: MAKS Press, 2015. – 252 s.
Klistorin V.I. Ekspertiza ekonomicheskikh resheniy organov ispolnitel'noy vlasti // EKO. 2009. № 11. S. 31-56.
Eferina T.V., Kochkina N.N., Lizunova V.O., Prosyanyuk D.V. Sistemnye bar'ery razvitiya innovatsionnogo biznesa v Rossii // Voprosy gosudarstvennogo i munitsipal'nogo upravleniya. 2016. № 2. S. 49-69.
Didikin A.B. Pravovye formy uchastiya grazhdan v obshchestvennom kontrole // Grazhdanskoe obshchestvo v Rossii i za rubezhom. 2015. № 1. S. 21-24.
Grib V.V. Formy obespecheniya dostupa k informatsii o deyatel'nosti organov gosudarstvennoy i mestnoy vlasti // Gosudarstvennaya vlast' i mestnoe samoupravlenie. 2016. № 9. S. 3-12.
S. 6-9. 4.Burdonova O.V. Znachenie obshchestvennogo finansovogo kontrolya v sisteme gosudarstvennogo upravleniya // Sovremennoe pravo. 2017. № 4. S 10-14.
Berdnikova E.V. Mezhdunarodnye pravovye standarty v sfere obshchestvennogo kontrolya

Abstract: This article examines the theoretical positions on the role and place of Islamic finances within the system of public finances of the countries of the Arab East. The author substantiates the need for differentiation of the notions of “public finances”, “private finances”, and “Islamic finances” in the countries of the region, as each of the listed institutions has own individual peculiarities. It is also worth noting that in the countries of the Arab East the problem is exacerbated by the presence of the own system of values based on religion. The conducted analysis allows concluding that the division of finances into public and private in the Islamic world is problematic. At the same time, despite the substantial differences in the approach to finances in the Western and Islamic science, it is not possible to completely disassociate the Islamic finances from public.

Keywords: public interest, property rights, Zakat, Islamic law, Arab World, public finance, islamic finance, riba, prohibitions in Islam, purpose of finance

References:
Podrobnee sm.: Kuznetsov A., Fituni L., Ryzhkova E., Trofimova O., Filonik A. Islamskie finansy i ikh spetsifika v Evrope. Mirovaya ekonomika i mezhdunarodnye otnosheniya, 2017, № 12, t. 61,-S. 52-62
Teoriya gosudarstva i prava. Ch. 1. Teoriya gosudarstva / Pod obshch. red. d.yu.n., prof. A.B. Vengerova. M.: Yurist', 1995 – 256 s. – S. 80
Syukiyaynen L.R. Musul'manskoe pravo. Voprosy teorii i praktiki. – M.: Nauka.-1986.-255 s. – S.14-15
Koran [Tekst] / AN SSSR; Per. i komment. I.Yu. Krachkovskogo. Moskva, Izd-vo vost. lit., 1963.-713 s. Zdes' i dalee tekst Korana privoditsya po ukazannomu izdaniyu

Abstract: The subject of this research is the normative legal acts that regulated control implemented in budged sphere, as well as the statistical data, which characterize its efficiency. Their analysis allows concluding that the authorities exercising control in the budget sphere, comparing to other control authorities (supervision), experience lesser procedural limitations and have more discretion in planning and conducting of audit. However, in its current form, budget control does not complete its main objective, namely does not compensation for the damages to the budget. The conducted research demonstrated that the inefficiency of budget control instruments aimed at compensating for damage to the budget, is justified not as much by the flaws in its procedures, as by the weakness of the system of budgetary, administrative, and criminal responsibility, as well as the lack of systemic approach towards counteracting the “inefficient” budget expanses. The author also underlines the absence of system of prevention of inefficient budget spending.  

Keywords: misuse of public funds, effectiveness of state control, Federal Treasury of Russia, Accounts Chamber of the Russian Federation, financial control, budget control, budget responsibility, administrative responsibility, budget audit, prevention of unlawful actions

References:
Zolotareva A.B. Problemy opredeleniya granits i organizatsii sistemy gosudarstvennogo i munitsipal'nogo finansovogo kontrolya // Sovremennoe pravo. 2008. № 12. S. 54.
Vershilo T.A. K voprosu o pravovykh problemakh effektivnogo ispol'zovaniya byudzhetnykh sredstv // Finansovoe pravo. 2013. N 12. S. 21-25.
URL: http://www.ach.gov.ru/activities/control/29125/
Slobodnyak I.A., Tarovykh A.O. K voprosu o sushchnosti kategorii «effektivnost'» // Mezhdunarodnyy bukhgalterskiy uchet. 2014. N 18, 19.
Golubev A.V. Yuridicheskoe vyrazhenie rezul'tativnosti i effektivnosti ispol'zovaniya byudzhetnykh sredstv // Finansovoe pravo. 2013. N 2. S. 22-27.
Povetkina N.A. Effektivnost' raskhodovaniya byudzhetnykh sredstv: problemy pravovoy kvalifikatsii // Finansovoe pravo. 2015. N 3. S. 16-22.
Antsiferov S.A., Andreev S.A., Shidlovskaya T.Yu. Kriterii otsenki effektivnosti ispol'zovaniya byudzhetnykh sredstv // Finansovoe pravo. 2016. N 3. S. 22-27.
URL: http://www.ach.gov.ru/activities/annual_report/#874)
Svodnye statisticheskie svedeniya o sostoya

Abstract: The subject of this research is the peculiarities of legal regulation of the relations that form at the present stage due to establishment and development of the institution of power of attorney management of finances as one of the types of financial services. The object of this research is the public relations that form in the process of realization of the power of attorney management of finances as a specific type of financial services, which allows ensuring the demands of the state in additional financing of the most promising national and regional projects through attraction of funds that belong to private and legal entities in the active economic processes. The authors support the propositions made by some researchers (N. A. Fokin, V. S. Egorov), regarding assignment of the legal institution of the power of attorney management of finances as an independent institution, with consideration of specific character of an object of trust management as the process of application of the complex of transactions, which in turn, can be replaced with other objects (bonds, currency securities, and other property); or the object of management is directly the property complex – a unit investment fund and non-governmental pension fund. Result of the conducted analysis give all grounds to speak of the purposefulness of establishment with regards to the authorized capital of non-governmental pension funds and unit investment funds the requirements on the obligatory deposit of authorized capital onto special account, with the right to payments only in cases associated with occurrence of negative consequences for the financial status of a fund, determined by the legal precedent of a court ruling.

Keywords: Non-governmental pension fund, Pension assets, Consumers of financial services, Lender, Non-governmental pension assets, Unit investment fund, Investment, Power of attorney management, Finances, Authorized capital

References:
Ob otsenke sootvetstviya deyatel'nosti negosudarstvennogo pensionnogo fonda trebovaniyam k uchastiyu v sisteme garantirovaniya prav zastrakhovannykh lits : Polozhenie Banka Rossii ot 24 noyab. 2014 g. № 441-P : zaregistrirovano v Minyuste Rossii 24 dek. 2014 g. № 35347 // Vestnik Banka Rossii. 2015. № 5.
O garantirovanii prav zastrakhovannykh lits v sisteme obyazatel'nogo pensionnogo strakhovaniya Rossiyskoy Federatsii pri formirovanii i investirovanii sredstv pensionnykh nakopleniy, ustanovlenii i osushchestvlenii vyplat za schet sredstv pensionnykh nakopleniy : Federal'nyy zakon ot 28 dek. 2013 g. № 422-FZ : prinyat Gos. Dumoy 23 dek. 2013 g. // Sobr. zakonodatel'stva Ros. Federatsii. 2013. № 52, st. 6987.
Dovgaya O. V. O dokhodnosti nakopitel'noy chasti trudovoy pensii v negosudarstvennom pensionnom fonde // Finansy. 2011. № 3. S. 57–60.
Sergeev A.A. Zashchita sredstv negosudarstvennykh pensionnykh fondov: pravovye mekhanizmy i problemy ikh sovershenstvovaniya // Sotsial'noe i pensionnoe pravo. 2013. № 3. S. 48.
Tolstoy Yu.K. K teorii