Trofimova G.A. Temporary fiscal administration as an institute: problems of implementation

Abstract: The introduction of the temporary fiscal administration, from legislator’s standpoint, appears as an efficient mechanism for restoring the paying capacity of a Russian Federal subject, or municipality. However, as practice shows, those legal norms don’t see much use. With this in mind, the author of the article attempts to pinpoint the reasons for ignoring these norms of this institute of fiscal, budget and constitutional Law. For this purpose the author scrutinizes the major elements of financial intervention, including the definition of temporary fiscal administration, the grounds and goals for putting it into effect, its powers, the terms of how they are used, and the actions take. The author performed a doctrinal analysis of legal provisions that regulate temporary fiscal administration, studied the legal nature of this institute, uncovered its flaws and offered potential ways to eliminate them. As an example, the author came to conclusions that, being a Constitutional Law institute, temporary fiscal administration is not feasible to use in situations involving fines and penalties in inter-budget relations; additionally, the author believes that it is unacceptable to place the responsibility of certain actors — public bodies or officials that make fiscal decisions, upon the population of the Federal subject, or municipality. From the materialist dialectics point of view, this work employed general scientific and specific science methods of research — logic, formal Law, system approaches. This work will be useful in the prospects of studying the problems of temporary fiscal administration usage, for optimizing the existing legislation in order to eliminate the main flaws of this institute of Law. In particular, the lack of legal consequences for the actors, whose actions resulted in the Federal subject’s, or municipality’s debt, as well as replacing state bodies with independent experts, or expert boards, for temporary fiscal administration.

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