The article is devoted to the scientific views of A. I. Bukovetsiy regarding the object and the system of financial law, as well as provides his opinion on the evolution of financial law within the framework of financial science.
The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the principle of transparency of the budgetary process in the Republic of Poland. The main instruments for achievement of transparency of all operations with public funds such as budget classification, the cash servicing of budget implementation, budget accounting and reporting are analysed. While attempting to describe the aforementioned matters, the author proposes a definition of the term “budget transparency”.
The article analyses the innovations of the Law on Education adopted in 2012, which is expected to become the basis for creating modernized education legislation that will allow the needs of the social and economic environment of the XXI century and the obligations engaged by Russia during the process of integration with the European educational space to be met.
The article covers the budget reform in Russia which has lasted since 1991. It presents perspective and retrospective glance at the modern reform, its continuity with regard to other Russian reforms, known in the historical past, is discovered. Changes in the Russian legislation regulating budgetary relations, changes of inter-budgetary relations and budgetary process are analyzed in details. The article contains a review of program documents describing the course of reform and prediction of future changes.
The article studies the new legislation of the Russian Federation on public financial control. The author justifies the idea of reforming financial control through the need to fight corruption, which has obtained a warning scale in Russia and threatens the state’s foundations. The article contains an analysis of the powers vested in external and internal state financial control institutions, of entities subject to control and methods of control. The author notes that representations and ordinances issued by control and accounting institutions, based on the results of control activities, are designed to force the violators of financial discipline to eliminate the revealed violations. The author concludes that the necessary condition for effective implementation of public financial control is its clear legal regulation. The article stresses that the improvement in financial control in Russia is based on clearly stated principles, in accordance with international legal principles of independent auditing (control).