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Regular version of the site
Of all publications in the section: 83
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Article
Комягин Д. Л. Финансовое право. 2012. № 9.
Added: Sep 27, 2012
Article
Колесникова Н. В. Финансовое право. 2017. № 1. С. 38-42.
Added: May 24, 2017
Article
Левченкова Т. А. Финансовое право. 2011. № 5. С. 2-6.
Added: Oct 6, 2012
Article
Панкратова В. И. Финансовое право. 2010. № 12. С. 28-31.

The article considers the uniform account of budget in the Russian Federation, opened for the Federal Treasury Office. On the basis of analysis of the mechanism of functioning of the uniform account the author shows its importance for effectuation of budgetary process.

Key words: budget, execution of budget, Federal Treasury Office, uniform account of budget, cash servicing of execution of budget.

 

Added: Oct 26, 2012
Article
Ялбулганов А. А. Финансовое право. 2013. № 10. С. 17-26.

The article concerns legal opportunities of substitution of payment for negative impact on the environment by an ecological tax, studies legal nature of payment for negative impact on environment as well as the issues of realization of environmental (nature-oriented) functions of these public-law payments.

Added: Nov 18, 2013
Article
Ялбулганов А. А. Финансовое право. 2011. № 7. С. 29-36.
Added: Oct 6, 2012
Article
Комягин Д. Л. Финансовое право. 2015. № 11. С. 21-28.

The article is devoted to clarify the essence of non-tax of the public income. The author is given own universal definition of public revenues in three different ways. Article describe some theoretical and practical problems, which include decentralized income, imperfection of classification of the public income, heterogeneity of non-tax revenues. It is proposed to consider the public revenue in its various states, first - as a source of income, then - as a budget revenue, and then, subjected to the administration.

Added: Oct 16, 2015
Article
Рябова Е. В. 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 approach to performance evaluation of tax benefits based on the performance audit of application of public funds. There is the generic list of effectiveness measures of tax benefits include the effectiveness measures of tax benefits for ship owners as the example in the article.
Added: Nov 26, 2015
Article
Гинзбург Ю. В. Финансовое право. 2012. № 2. С. 31-32.

The author of the article analyses significance and problems of use of comparative-law method in contemporary financial law.

Added: Sep 25, 2012
Article
Андрощук В. В. Финансовое право. 2009. № 3. С. 25-30.
Added: Feb 2, 2013
Article
Ильин А. В. Финансовое право. 2016. № 4. С. 40-42.

The article deals with the question of whether the payment of a person implies the emergence of the tax had the right to participate in decisions on budget allocations, and hence the right of Parliament to pass a law on the budget?

Added: Jul 12, 2017
Article
Финансовое право. 2007. № 2.
Added: Dec 24, 2008