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Публичный финансовый контроль: выявление сущности явления
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 by the Bank of Russia, including control in the sphere of monetary circulation, as varieties of public financial control. This article proves the failure of the law branches approach use to financial control and suggests “the nature approach”. The closest study of financial control and its comparison with exchange control, tax control and banking supervision with respect to a subject-matter and objectives demonstrates their essential differences. Public financial control does not unite the various types of public control in the financial sphere, but is an independent type of control on a par with tax and exchange control. The differentiation between control and supervision is carried out, first of all, depending on inclusion into financial resources management. The case for audit as a type of financial control is unworkable. Study of the financial control framework allows us to confirm that financial control is a category not only of public law but also of private law and, first of all, financial control is carried out by an owner of financial resources as an interested person of law.