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Бюджетное право России. Курс лекций. Издание второе, переработанное и дополненное
Editor-in-chief: Т. С. Спирина
Language:
Russian
Keywords: государственный долгфинансовое правобюджетбюджетный процессфинансовый контрольfinancial controlбюджетная ответственностьбюджетное правобюджетная системаfinancial lawbudgetpublic expensesbudget systembudget lawпубличные доходы и расходыbudget process public procurementпубличный кредит state debtзакупки для публичных нуждPublic Incomepublic creditbudgetary responsibilitycash registerкассовое устройство
Degterev D. A., Федоров А. В., Вестник Российского университета дружбы народов. Серия: Политология 2025 Т. 27 № 4 С. 713–733
In recent years, the agenda of reparations to Africa by Western countries for the crimes of the transatlantic slave trade and colonialism has been gaining increasing popularity in both academic and political discourse. The study analyzes contemporary discourse in both political, legal and economic terms, as well as the representation of this issue in Russian ...
Added: July 15, 2026
Cham: Springer, 2026.
In this ambitious two-volume open access collection of essays, a diverse group of scholars worldwide reflects on the past, present and future of the (comparative) regionalism research program. Volume I provides building blocks for regionalism studies in the coming years by indicating what a pluralistic theoretical and methodological toolbox to study regions could look like, ...
Added: July 15, 2026
Karpova N. S., Союзное государство 2026 Т. 232 № 6, июнь С. 87–89
The article examines the peculiarities of the formation of Belarusian enterprises, the factors of their competitiveness, high export potential, and the culture of marketing work. The author raises the question of ways to strengthen integration processes within the Union State by understanding the competitive advantages of its participants, creating conditions for the growth of mutual ...
Added: July 14, 2026
Economies 2026 Vol. 14 No. 07 P. 277
The increasingly rapid process of de-dollarization in the context of growing geopolitical fragmentation has significantly altered the monetary dynamics of the global economy, thereby posing important questions about economic resilience and sustainable development in the emerging world. This research investigates de-dollarization-related macro-financial conditions and their association with economic resilience in the BRICS+ countries during the ...
Added: July 14, 2026
Klementiev A., Kasatkina A., Legal Issues in the Digital Age 2026 Vol. 7 No. 2 P. 40–60
The article examines specific aspects of artificial (machine) intelligence in dispute resolution in state and arbitration courts . Drawing on legal research methods and data from artificial intelligence science, the authors propose a significant obstacle to its application in the legal sphere is the so-called “hallucination problem,” i .e ., the generation of false data by machine intelligence programs ...
Added: July 14, 2026
Абрамова И. О., Аду Я. Н., Анише Т. Э. et al., Институт Африки РАН, 2025.
Данная монография посвящена анализу концепции суверенитета африканских государств как в теоретическом, так и практическом ключе. Рассматриваются экономический, ментальный, языковой и культурный, информационный и образовательный аспекты африканского суверенитета. Исследуется роль региональных интеграционных группировок, а также внешних акторов в контексте суверенизации Африки. Особое внимание уделяется роли РФ в укре- плении суверенитета стран континента.
Монография формирует целостное представление по ...
Added: July 13, 2026
Grebnev L., Вопросы философии 2026 № 7 С. 5–15
In the coming millennium, the transformation of our world has become a matter
of global concern. The first attempts to move in this direction were unsuccessful.
The globalization of economic activity is being replaced by the formation of relatively
autonomous macroregions. But it would be a mistake to assume on this
basis that joint dominion over the entire planet ...
Added: July 11, 2026
Родичев А. И., Zinyakov Y., Вестник Московского университета. Серия 6: Экономика 2026 Т. 61 № 2 С. 340–357
This paper analyzes discrepancies between direct and mirror data in Russia's foreign trade statistics over the period of 2003-2024. Special attention is given to assessing the impact of sanction policies on the level of statistical discrepancies, which reflect trade costs, manipulations in customs and tax reporting, as well as structural changes in logistics and the ...
Added: July 10, 2026
Erpyleva N., Kasatkina A., Getman-Pavlova I. V., Государство и право 2026 № 6 С. 170–183
The institute of the General Part of private international law “application of the law of a country with a plurality of legal systems” is characterized by increased theoretical complexity, and its issues arise in the courts of virtually all states. The main form of plurality of legal systems is territorial, i.e., the presence of internal ...
Added: July 10, 2026
Kuzminov Y., Kruchinskaia E., Вопросы экономики 2026 № 7 С. 5–23
The year 2026 marks the 250th anniversary of Adam Smith’s “An inquiry into the nature and causes of the wealth of nations”, the work that had laid the foundations of economic science. The three factors of production Smith implicitly introduced — labor, land, and capital — no longer operate in their pure form: the digital ...
Added: July 9, 2026
Trefilov A., Алексеева Т. М., Вестник Воронежского университета. Серия "Право" 2026 № 2 С. 278–285
Based on regulatory and doctrinal sources, the authors of this article conduct a comparative legal analysis of the system of crimes against justice in the criminal law of Switzerland and Russia. They examine the most significant differences between the two systems, including the establishment of criminal liability in the Swiss Criminal Code of 1937 for ...
Added: July 9, 2026
Sizova A., Барнаул: Алтайский государственный педагогический университет, 2026.
В сборник включены научные статьи, посвященные различным аспектам социально-экономической и культурной истории Сибири в контексте внутренней и внешней политики России. Сборник посвящен 70-летию со дня рождения известного ученого, педагога, просветителя и общественного деятеля, доктора исторических наук, профессора Александра Владимировича Старцева (1956–2019).
Сборник предназначен для специалистов в области отечественного исторического сибиреведения, а также всех, кто интересуется историей ...
Added: July 8, 2026
Harchenko S. V., Международный юридический журнал 2026 Т. 9 № 3 С. 178–186
Остаётся актуальной проблема злоупотребления правом со стороны потребителей. Особого внимания заслуживает недобросовестное поведение потребителей при интернет‑торговле, которая бурно развивается в последние годы. В статье рассматриваются различные виды злоупотреблений, в частности, недобросовестный отказ потребителя от договора.
В качестве правового средства защиты от такого злоупотребления предлагается активнее использовать принцип эстоппель — правовой инструмент, препятствующий лицу ссылаться на какие‑либо ...
Added: July 8, 2026
Besstremyannaya G., Кузнецова Ю., Прикладная эконометрика 2026 Т. 82 С. 26–46
This paper studies the technical efficiency of Russian retail companies in 2019 to 2023 using stochastic frontier analysis (SFA) with the Battese and Coelli (1995) model. A translogarithmic production function is employed for estimations. The dependent variable is company revenue, and the production factors are the average number of employees, fixed assets, and assets less ...
Added: July 8, 2026
Lapteva A., Юридический вестник Самарского университета 2026 Т. 12 № 2 С. 58–60
This article deals with classification of the investment regimes. Investment regimes are one of the manifestations of legal differentiation in the process of legal regulation of relations in the field of investment. It helps to consider the variety of life situations that arise during the implementation of investment activities. The need for different investment legal ...
Added: July 8, 2026
Lapteva A., Третейский суд 2025 № 3/4 С. 61–66
The article analyzes the issue of how the practice of international investment arbitration influences the formation of investment legal regimes that are formed both in international relations and in national legal systems. The author, relying on the practice formed under the influence of the so-called Salini test, shows the mechanisms for the formation of an ...
Added: July 8, 2026
Москвитин О. А., Капитонов И. А., Финансовые рынки и банки 2026 № 6 С. 669–672
Исследование посвящено комплексному анализу трансформации методов экономического анализа в деятельности Федеральной антимонопольной службы в условиях цифровизации экономики. На основе официальных докладов ФАС России, материалов судебной практики, нормативных правовых актов и научной литературы выявлены ключевые тенденции развития правоприменения в 2020–2025 годах. Особое внимание уделено цифровым платформам и маркетплейсам, алгоритмическому ценообразованию и многосторонним рынкам. Проанализированы новеллы «пятого ...
Added: July 7, 2026
Dormidontova Y., Central European Business Review 2026 Vol. 15 No. 2 P. 69–90
This study examines the individual factors of artificial intelligence (AI) implementation by small and medium-sized enterprise (SME) owners, based on a survey of 499 respondents in Russia. Drawing on Innovation Diffusion Theory, the Technology Acceptance Model (TAM), and stakeholder-oriented sustainability approach, the analysis shows that SME owners who already use AI for private purposes are ...
Added: July 7, 2026
РГ-Пресс, 2026.
29–31 января 2026 г. в Московском государственном юридическом университете имени О. Е. Кутафина (МГЮА) состоялась XI Международная научно-практическая конференция «Теория и практика судебной экспертизы в современных условиях», посвященная 95-летию Московского государственного юридического университета имени О. Е. Кутафина (МГЮА). Инициатором и организатором конференции выступила кафедра судебных экспертиз Московского государственного юридического университета имени О. Е. Кутафина (МГЮА).
В ...
Added: July 6, 2026
Saakyan T. V., Барабанова Ю. В., Финансовый журнал 2026 Т. 18 № 3 С. 110–121
In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological ...
Added: July 1, 2026
Аракчеев В. А., Новая и новейшая история 2022 № 2 С. 200–205
The article analyzes the approaches to the study of the process of formation of the fiscal-military state in Russia of the XVI–XVII centuries, embodied in the monograph of Dmitrieva and Kozlov "Taxes and wars". The authors of the monograph made no attempt to compare the military-administrative potential of Russia and its geopolitical opponents. A state ...
Added: June 16, 2026
Saakyan T. V., Финансовые рынки и банки 2024 № 8 С. 52–64
The article is devoted to the review of the development of legislative and regulatory legal acts in terms of gradual unification and standardization of legal regulation of the provision of state support in the form of subsidies and gradual transition to unified rules for the provision of subsidies and the procedure for selecting recipients. The ...
Added: June 1, 2026
Федосейкин Д. И., Pomiguev I., Вестник Пермского университета. Серия: Политология 2025 Т. 19 № 4 С. 64–73
The budget process serves as a vivid example of the political struggle between political actors, resulting in the redistribution of public resources. It most clearly demonstrates all the features of the balance of power between the legislative and executive branches, which can be considered in a comparative perspective. One of the most interesting areas in ...
Added: May 5, 2026
Дощатов А. А., Шаг в науку 2026 № 1 С. 48–50
This article examines a risk-based approach to public finance management. It examines the theoretical and methodological foundations, conceptual approaches, and tools for managing state financial resources with due regard for risk. Particular attention is paid to the implementation of this approach in the modern economy, including the specifics of budget processes, financial control, and public ...
Added: March 11, 2026