Современные тенденции развития финансово-правовых основ федерации и федерализма в России: на примере публичного финансового контроля

Труды Института государства и права Российской академии наук. 2021. Т. 16. № 5. С. 188–210.

Шичанин М. А.

The article examines topical problems associated with the implementation of the principle of federalism and federal principles in relation to the functioning of public finance in the Russian Federation. The current state and development of federal principles in financial law is considered, as well as the proposed trends of their development are identified and described.

The purpose of this study is to identify and study the existing trends in the development of the principle of federalism and federal principles in the field of domestic financial law. Within the framework of this goal, a number of tasks have been set, including the analysis of the tendency towards centralization of individual institutions of financial law (for example, the mechanism of public (state and municipal) financial control is taken).

The work mainly involves the formal dogmatic method, the method of legal forecasting and the method of referring to the border branch legal sciences. In particular, the latter method was used in the study of the federal structure of Russia (the achievements of the science of constitutional law were used).

In conclusion, the author concluded that there is no actual (real) federal structure in modern Russia, identified a clear tendency towards centralization of state (municipal) financial control, predicted possible negative results of the rapidly increasing centralization of powers of regulatory bodies in the field of public financial control.

Keywords: федерализм, децентрализация, публичные финансы, public finance, federalism, decentralization, централизация, федерация, Федеративное устройство, centralization, federation, federal structure, state (municipal) financial control, non-centralization, государственный (муниципальный) финансовый контроль, нецентрализация