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Concept of public finance in economic and legal doctrines in the Russian Federation and other countries
P. 23–30.
Understanding of public finance as a sphere of social relationships by scholars is no single. It develops depending on increasing role of a state government. In Russia public finance is still understood as a set of economic relations aimed at generation and spending of public funds. This concept of public finance reflects in the current legislature. For example, according to the Russian Federation Budgeting Code, a budget is a form of generation and spending of money aimed at funding of functions and goals of a government unit. The mentioned concept of public finance reflects in the RF Tax Code, too. But in the Anglo-Saxon legal and economic doctrine public finance is understood as a sphere of social relations for resource allocation on a par with private finance. And taxes aren’t considered as payments for government services.
In book
Beograd: Center for Open Access in Science, 2019.
Kosov M., E-MANAGEMENT 2025 Т. 8 № 1 С. 19–42
The article is devoted to the assessment of various mechanisms and instruments of state financial stimulation of environmental agenda implementation both in foreign countries and in the Russian Federation. The paper provides a comparative analysis of international practices and domestic experience in applying financial incentives to support environmental initiatives. Special attention is paid to such ...
Added: October 22, 2025
Komyagin D., Историко-правовые проблемы: Новый ракурс 2025 № 1 С. 71–83
The article is devoted to the problem of the admissibility of the state extracting income from certain "dubious" sources (otherwise - the exploitation of vice). A centuries-old discussion around this problem exists both within the framework of economic science and the science of financial law, and remains relevant today.
It is proposed to distinguish several groups ...
Added: May 1, 2025
Абрамов Г. О., Владимиров В. В., Димитрюк Ю. Р. et al., М.: Юстицинформ, 2025.
Added: December 18, 2024
Хаменушко И. В., Ovcharova E., Пепеляев С. Г. et al., Статут, 2024.
The textbook has been prepared in accordance with the Bachelor's degree program in the specialty "Jurisprudence", which includes the compulsory academic discipline "Financial Law". The textbook examines the main provisions of the theory of financial law: subject, method, norms, sources and legal relations; the main institutions of financial law: budget law, budget expenditures, budget revenues ...
Added: October 8, 2024
Ovcharova E., Законодательство 2023 № 6 С. 31–34
В статье определяется место финансового права в системе российского права и описываются проблемы механизма правового регулирования при применении административного принуждения за нарушения в сфере финансово-правового регулирования. Автор предлагает наиболее эффективные способы решения указанных проблем, рассматривая систему административного принуждения в рамках института административной ответственности. ...
Added: July 19, 2023
Lyaskalo A., М.: Издательство Проспект, 2022.
The monograph presents the author's vision of the object, concept and system of financial crimes. The specifics of the composition, unfinished crime, complicity in a crime and circumstances excluding the criminality of an act in the context of a financial crime are considered. On examples from judicial practice, the most complex and practically relevant issues of ...
Added: April 11, 2022
Gokhberg L., , in: Innovation and Structural Change in Post-Socialist Countries: A Quantitative ApproachVol. 20.: Dordrecht: Springer, 1999. P. 153–172.
Contemporary R&D trends in the economies in transition (EIT) are determined by a complex of economic, social, institutional, and political factors that often pull in opposite directions. Drastic transformations of national R&D systems in this geographic area have been accompanied by inevitable losses, not just of their obsolete components, as widely described in the international ...
Added: October 28, 2021
Kosov M., Вестник Университета (Государственный университет управления) 2020 № 12 С. 5–11
Public debt is an integral part of public finances of various countries, the process of its management, including formation, maintenance and repayment has a powerful impact on the macroeconomic system of the state. The subject of the study is the public debt of the Russian Federation. The article performs a correlation and regression analysis of ...
Added: September 4, 2021
Шичанин М. А., Труды Института государства и права Российской академии наук 2021 Т. 16 № 5 С. 188–210
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 ...
Added: August 25, 2021
Kozyrin A. N., Якушева Е. Е., Проспект, 2005.
Издание содержит разделы: общие положения; система налогов и сборов в Российской Федерации; налогоплательщики и плательщики сборов, налоговые агенты, представительство в налоговых правоотношениях. ...
Added: March 1, 2021
Шичанин М. А., Законодательство 2021 № 7 С. 38–45
The article examines the legal aspects of the transformation of the system of public (state and municipal) financial control, observed in the process of the ongoing transition of the Russian state to the digital economy and digital public administration. Attention is focused on the study of the legal principles that are applied in the functioning ...
Added: January 9, 2021
Бормашева К. А., Новоселова Л. А., Yankovskiy R. et al., Закон 2020 № 12 С. 17–28
1 декабря в Государственную Думу был внесен законопроект, признающий цифровую валюту имуществом в целях налогообложения и устанавливающий обязанность по декларированию и ответственность за недекларирование этого имущества1. Документ призван дополнить правовое регулирование оборота цифровых финансовых активов (ЦФА), которое вступает в силу с 1 января 2021 г. Мы обратились к экспертам с просьбой оценить и Закон, и ...
Added: December 23, 2020
Mrkývka P., Gliniecka J., Tomášková E. et al., Masaryk University, 2020.
The conference was co-organised by the Center, the Department of Financial Law, Faculty of Law and Administration, University of Gdańsk, and the Department of Financial Law and Economics, Faculty of Law, Masaryk University in Brno. The cooperation of both departments has been ongoing for several years. On 24 November 2015, they signed a cooperation agreement. ...
Added: December 23, 2020
Povetkina N., Финансовое право 2020 № 9 С. 21–24
The existing challenges of our time dictate new rules and conditions of public administration, thus creating the need to find the most effective models and tools for such management. As practice shows, one of such tools for «tuning» the quality of public administration is experimental legal regulation (legal experiment). The author examines general approaches to ...
Added: November 11, 2020
Шичанин М. А., Государство и право 2021 № 5 С. 154–158
The article examines the legal aspects of the transformation of the system of public (state and municipal) financial control, observed in the process of the ongoing transition of the Russian state to the digital economy and digital public administration. The existing prerequisites for the construction of a new paradigm of control in the field of ...
Added: September 30, 2020
Ponkratov V. V., Bashkirova N. N., Ryabova E., , in: Advances in Economics, Business and Management ResearchVol. 128: Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020).: Atlantis Press, 2020. P. 2382–2386.
The article highlights the issue on taxation of income gained by self-employment activity. This issue is frequently considered as a problem for many countries. Thus, study of successful practices of different developed countries may be useful for working out the national effective taxation system concerning self-employment incomes. The comparative study was by such main features, ...
Added: May 19, 2020
Platonova N., , in: Les crises de la dette publique XVIIe-XXIe siècle.: P.: l’Institut de la gestion publique et du développement économique, 2019. P. 411–431.
This paper explores the history of the formation of public debt in Russian Empire in the 18th century ...
Added: December 15, 2019
Ryabova E., М.: Юрайт, 2020.
В учебном пособии изложены правовые основы бюджетного устройства Российской Федерации, включая построение бюджетной системы, принципы ее функционирования, осуществления бюджетного процесса и публичного финансового контроля. Учебно-методическая часть включает материалы как для преподавателей, так и для студентов в целях организации их самостоятельной работы. Пособие снабжено учебными схемами, призванными в доступной форме разъяснить отдельные узловые понятия бюджетного устройства России. Учебное ...
Added: November 18, 2019