'Financial control in Russia in the conditions of joining the WTO' Financial Law and Management nbpublish.com
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Levitskiy, A.V. Financial control in Russia in the conditions of joining the WTO

Published in journal "Financial Law and Management", 2013-2 in rubric "Financial control and audit", pages 60-67.

Resume: this article concerns the key influence vectors of the WTO law on the domestic legal system of the Russian Federation as a whole, and financial control system in particular. The author provides a substantiated conclusion on the changes in the object of financial law due to the formation of financial relations with a foreign element. The author analyzes the dynamics of the financial law method, which are due to advancement of the application of coordination and accommodation, being typical for international law. The author describes the system of financial control bodies, and financial control objects. He characterizes the system of financial control bodies, as prescribed by the WTO legal norms, as well as its correlation with the national system of subjects and objects of financial control. The author provides characteristics of the financial control methods used by international financial bodies. The article contains conclusions on the need to broaden the sphere of application of financial control standards, being developed by international organizations. The author also formulates the propositions for the amendments in the current Russian legislation on the procedures of financial control, taking into account the WTO requirements and standards.

Keywords: integration, modernization, the World Trade Organization, globalization, financial control standards, control subjects, financial control, analysis, subsidies, treaties.

DOI: 10.7256/2310-0508.2013.2.9727

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