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ПАРЛАМЕНТСКИЙ ФИНАНСОВЫЙ КОНТРОЛЬ КАК НЕОБХОДИМЫЙ ЭЛЕМЕНТ ПРОГРАММНО-ЦЕЛЕВОГО БЮДЖЕТИРОВАНИЯ: НЕКОТОРЫЕ ВОПРОСЫ ПРАВОВОГО ОБЕСПЕЧЕНИЯ
Российская юстиция. 2013. № 6. С. 5-7.
Ryabova E.
The article studies the current issues of control by the Parliament and the Accounts Chamber of the Russian Federation in the sphere of drafting and execution of government programs. Currentness of issues in the article is due to the object to draft the program budget since 2014 that has been set by Russian President. It will mean the budget classification transformation and all budget expenses in the frame of government programs. Analysis of the current budget legislative provisions revealed that the present parliament financial control is inadequate budgetary relations developing, so budget drafting model comes amid complex developing of legal and methodological ground for the parliament financial control.
Ryabova E., Юридический мир 2013 № 2 С. 13-16
This article raises an issue of formalising of the state audit concept as a type of the Russian Account Chamber and other account bodies activity by Russian legislation. The term ‘state audit’ are use actively and long enough in the law doctrine. However it isn’t used in legal acts. The author assumes varied understanding of ...
Added: November 26, 2015
Государственный научно-исследовательский институт системного анализа Счетной палаты Российской Федерации, 2010
Сборник статей по вопросам публичных финансов, финансового права, ge,публичного финансового контроля и государственного аудита ...
Added: October 11, 2018
М. : Институт публично-правовых исследований, 2017
Сборник составлен из докладов участников научно-практической конференции "Весенние дни науки - 2017". Организаторами конференции выступили кафедра финансового, налогового и таможенного права Национального исследовательского университета "Высшая школа экономики" и Институт публично-правовых исследований (www.plri.ru). Публикуемые материалы посвящены актуальным проблемам финансового, налогового и таможенного права. Издание рассчитано на тех, кто интересуется проблемами финансового, налогового и таможенного права. ...
Added: October 16, 2017
Ryabova E., Моцок А. В., Лозовой М. М., Государственный аудит. Право. Экономика 2010 № 2
The article studies notion and object of the performance audit. The authors formulate the definition of the performance audit, set forward proposals regarding improvement of the legal regulation of the performance audit institute in the Russian Federation. ...
Added: October 11, 2018
Ryabova E., Финансовое право 2014 № 4 С. 36-40
The author of this article analyses the applied approach to performance evaluation of tax benefits in the Russian Federation and presents the own approach to performance evaluation of tax benefits with a view to create a new total methodology of performance evaluation of tax benefits in Russia. The author argues in favor of the own ...
Added: November 26, 2015
Ryabova E., Право. Журнал Высшей школы экономики 2019 № 2 С. 103-123
Financial control in the public finance law doctrine is understood as a term that unites any control of national and local governments in financial sphere. This testifies to use of “the law branches approach” to understanding financial control, and the scientists put forward various positions for explain labelling of tax control, exchange control and supervision ...
Added: September 7, 2018
Orlov M., Вестник Московского университета. Серия 26: Государственный аудит 2010 № 1 С. 60-72
The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining. ...
Added: November 6, 2012
Ryabova E., Вестник Московского университета. Серия 26: Государственный аудит 2010 № 1
The principles of effective stage manage of public finance, such as medium-term financial planning, Performance budgeting, effective financial control, accounting and monitoring, are contiguous to financial control in the stage of budget draft drawing up. ...
Added: October 11, 2018
Yalbulganov A. A., Реформы и право 2012 № 4 С. 41-47
The article analyzes the legal and institutional framework of state and municipal financial control in the Russian Federation, established by chapter 26 of the Budget Code of the Russian Federation. ...
Added: March 27, 2013
Государственный научно-исследовательский институт системного анализа Счетной палаты Российской Федерации, 2011
Сборник статей по итогам Международной конференции среди молодых ученых России и стран СНГ, которая была проведена на базе Государственного научно-исследовательского инстиутта системного анализа Счетной палаты Российской Федерации ...
Added: October 11, 2018
Ryabova E., Крохина Ю. А., Кучеров С. В., М. : Государственный научно-исследовательский институт системного анализа Счетной палаты Российской Федерации, 2012
В монографии изложены правовые проблемы развития государственного и муниципального финансового контроля в Российской Федерации. Коллективная монография представляет собой введение в круг изучения финансово-контрольных правоотношений в бюджетном процессе и формирования охранительного института бюджетного права России. Особую актуальность данной работе придает то обстоятельство, что в настоящее время осуществляется активное реформирование бюджетного законодательства в части регламентации государственного и ...
Added: December 11, 2018
Симонян Ш. Р., Шичанин М. А., Евразийский юридический журнал 2017 № 4 (107) С. 183-186
In this article, approaches to understanding such an institute of financial law as financial control, its significance, practical implementation, foreign experience of its application are considered. The relevance of this study is confirmed by the fact that for the more effective functioning of various mechanisms of the state control (including financial) is necessary, without which ...
Added: August 11, 2020
Yalbulganov A. A., Реформы и право 2012 № 4 С. 41-47
The article analyzes the legal and institutional framework of state and municipal financial control in the Russian Federation, established by Chapter 26 of the Budget Code of the Russian Federation. ...
Added: December 28, 2012
Воронцов О. Г., Финансовое право 2016 № 11 С. 25-28
Budget law establishes the possibility of application of measures of state enforcement authorities that identifies on the basis of violations that are detected by the state financial control. The article analyzes the theoretical issues of budget law about definition of legal nature of budgetary coercive measures. ...
Added: November 23, 2020
Воронцов О. Г., Финансовое право 2018 № 6 С. 36-42
The article deals with the problem of theoretical understanding of damage to public-law entity as a category of financial (budget) law. From the standpoint of external and interior public financial control bodies the author analyzes the practical issues of prevention, detection, compensation for damage caused to the Russian Federation, subjects of the Russian Federation and ...
Added: November 17, 2020
Komyagin D., Публично-правовые исследования 2012 № 1 С. 76-82
The paper investigates the ratio of financial control and liability for violations of budget legislation (fiscal liability). Author considered the problem emerged in recent times of the relation of control and audit in the Russian financial law, as well as the issues of implementation of the results of the control measures and audits in the ...
Added: July 3, 2012
Yalbulganov A. A., Lagutin I. B., Государство и право 2010 № 12 С. 42-50
Тhe article is devoted to research of features of organization and legal regulation of the system of a regional financial control in the Russian Federation. The purpose of this article is to systematize all legal and the other information about a regional financial control (including a municipal financial control), to define its place in the ...
Added: October 1, 2012
Воронцов О. Г., Вестник Московского университета. Серия 26: Государственный аудит 2016 № 4 С. 93-102
Rules of law require of proper implementation of law from subjects of budget law that have competence to carry out operations with budgetary funds. Violation of legal requirements entails the need for legal protection of these social relations. Budget law establishes the possibility of application of remedies of public enforcement that identifies on the basis ...
Added: November 23, 2020
М. : Российский государственный университет правосудия, 2017
This is the proceedings of the conference dedicated to the theoretical and practical aspects of the financial control in the area of public and private finance.
Its target audience is researchers, faculty members of the universities, post-graduate, master and bachelor students. ...
Added: October 11, 2017
Ryabova E., Вестник Российской правовой академии 2009 № 2
There is opened in detail the system of state and local financial control of budget process at local level. Such questions as objective, functions, principles and tasks of given control are covered. The notion of budget control is reviewed. And also forms and methods of budget control realized by representative and execution state and local ...
Added: October 11, 2018
Lagutin I. B., Известия Юго-Западного государственного университета 2011 № 2 С. 122а-129
This article is devoted to the definition of a form of financial controls within the financial law. The author analyzes the different approaches to the definition of a form of financial controls, and presents the author's approach to its definition. As the shape of the financial control of the author highlights the regional financial control. ...
Added: November 15, 2012
Shablinskiy I., Сравнительное конституционное обозрение 2019 № 5 (132) С. 15-33
The article is based on the thesis that the unifi ed tradition of parliamentarism perception has not
decisively formed in Russia so far, as well as the unifi ed pattern of the interaction of the people’s representative body with the executive authorities. The splitting of the model into at least three different ones can be viewed ...
Added: November 12, 2019
Шичанин М. А., Устойчивое развитие науки и образования 2018 № 12 (27) С. 39-44
В данной статье автором анализируется возможность обжалования представлений и предписаний, вынесенных публичными органами в отношении подконтрольных лиц в результате проведенного государственного (муниципального) финансового контроля. Кроме того, анализируется сущность итоговых и промежуточных документов, вынесенных по результатам камеральных и выездных проверок (ревизий), проведенных органами публичной власти. ...
Added: August 12, 2020
Ryabova E., В кн. : Финансовое правоотношение: доктринальные и правоприменительные аспекты. : Саратов : ФГБОУ ВПО "Саратовская государственная юридическая академия", 2018. С. 214-218.
Тезисы доклада, посвященного разграничению понятий "финансовый контроль" и "аудит" в аспекте публичных финансов. ...
Added: April 8, 2019