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Document:
Sergienko N.S., Suslyakova O.N.. Prospects for the Development of the Pharmaceutical Cluster in the Kaluga Region // Financial Law and Management. – 2016. – № 2. – P. 154-163. DOI: 10.7256/2310-0508.2016.2.17794.
Review: The object of the research is the process of the development of pharmaceutical cluster in the Kaluga region. The subject of the research is a set of measures aimed at creating conditions for the development of the pharmaceutical industry in a particular region. The authors examine the prerequisites and conditions for the development of the pharmaceutical cluster in the specific constituent of the Russian Federation. Special attention is paid to the tools of support from the government of the region on the implementation of investment policy in the development of the pharmaceutical industry and strategies for the industry development in the region. In their research the authors have used the systems, statistical and logical analysis methods as well as descriptive and comparative methods of processing and systematization of data. The main conclusion made on the basis of the research results is the following: for the development of strategically important industries for the economy of the country it is required to create certain infrastructure and administration in additional to budget investments inculding regional investments. The novelty of the research is caused by the fact that the authors define the role of public authorities at the regional level and industry sector in stimulating investment activities and establishing appropriate procedures and standards governing the development of the pharmaceutical cluster. The results can be used to develop regional regulatory acts aimed at regulation of investment activity, as well as to adjust existing documents. The results of the study can serve as a basis for further research in the field of formulation and evaluation of investment activities in the constituent entities of the Russian Federation.
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Sineokiy O.V.. 'Contracts For The Record', 'Separate And Undivided Co-authorship' and 'Right To Use A Back Catalog' In The Mirror Of Intellectual Property Rights (The Lawyer's Comments In The Music Business) // Financial Law and Management. – 2016. – № 1. – P. 69-84. DOI: 10.7256/2310-0508.2016.1.18112.
Review: The object of the research is the intellectual relations in the field of recording. The subject of the article is the 'Contracts For The Record', 'Separate And Undivided Co-authorship' and 'Right To Use A Back Catalog' as interrelated phenomena studied through the prism of intellectual property rights. In addition, the author of the article describes the mechanism of protection of intellectual property rights in the international music business, taking into account the specifics of narrowly focused features of advocacy. Understanding of some of the problems associated with intellectual legal relationships in the record is illustrated by the examples from the practice of legal support of various actors of the music business, judicial and non-judicial dispute resolutions. The methodological basis includes a survey representing a comparative, dialectical systemic, structural and functional analysis, descriptive methods, methods of forecasting and perspective analysis. As a result of the research the author comes to the conclusions about the theoretical and practical importance of the formation of the updated sample preparation and consumption of phonographic products. Particular attention is given to clarifying the legal content of the concept 'Artist’s Back Catalog' and 'Publisher’s Back Catalog'. The novelty of the study is caused by the fact that the author makes proposals for improving the legal (advocate) support of the various actors of the music industry.
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Review: The subject of the research is theoretical and legal issues of investment law, including the specific content of public investment relations. The reseracher conducts a systems analysis of the legal rules regulating the investment activities of the state and municipalities. In the article the question about the place of the investment law in the system of financial law is also discussed. The author offers her definition of investment law and public relations investment. She underlines the special role of institutions for developing public investment relations in the investment process. The researcher has used general scientific and private-scientific methods of research (analysis, synthesis, deduction, analogy, generalization, dialectical, formal-logical, formal and legal methods). The conducted research has allowed the author to conclude that the investment law is a sub-sector of financial law and has its own internal structure. The author of the article also describes groups of public investment relations, characterizing the subject of investment law. Based on the foregoing, the author highlights the distinctive features of investment legal provisions and regulations.
Keywords: financial law, system, the subject, public investment ratio, institutions for development, public companies, investors, investment law, investment control, investment relations.
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Galeev R.R.. Invalidity of Major Transactions: Problems of Theory and Practice of Corporate Law // Financial Law and Management. – 2015. – № 3. – P. 347-355. DOI: 10.7256/2310-0508.2015.3.16255.
Review: The subject of the research is the problems of the theory and practice of corporate law, in particular, invalidity of major transactions. The Federal law of September 30, 2013, No. 260 limited the list of grounds for considering a transaction to be invalid. Moreover, the range of circumstances to consider transactions to be invalid has been significantly expanded. Thus, the legislator has reduced the list of persons who may challenge a transaction, defined a prohibition on challenging transactions in the absence of real violations of rights and law-protected interests of complainants. In her research the author has applied general research methods (comparison, analysis, synthesis, abstraction and generalization) and specific research methods (formal dogmatic method, comparative law method, etc.). The author concludes that due to the innovations in the civil legislation, there will be significant changes in law-enforcement practice regarding the activity of joint stock companies making major transactions. The aforesaid act should contribute to the stability of civil transactions and, consequently, to considerably reduce the number of large transactions recognized as invalid by courts of arbitration.
Federal'nyy zakon ot 30 sentyabrya 2013 g. № 260-FZ «O vnesenii izmeneniy v chast' tret'yu Grazhdanskogo kodeksa Rossiyskoy Federatsii»» // SZ RF. 2013. N 40 (Ch. 3). St. 503.
Federal'nyy zakon ot 26 dekabrya 1995 g. № 208-FZ "Ob aktsionernykh obshchestvakh» (Data obrashcheniya: 09.06.2015 g.).
Federal'nyy zakon ot 8 fevralya 1998 g. № 14-FZ "Ob obshchestvakh s ogranichennoy otvetstvennost'yu // SPS «Konsul'tantPlyus» (Data obrashcheniya: 09.06.2015 g.).
Federal'nyy zakon ot 30 sentyabrya 2013 g. № 260-FZ «O vnesenii izmeneniy v chast' tret'yu Grazhdanskogo kodeksa Rossiyskoy Federatsii» // // SZ RF. 2013. N 40 (Ch. 3). St. 503.
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Fokov A.P. O sudebnoy praktike po sporam, svyazannym s priznaniem dogovorov nezaklyuchennymi // Rossiyskiy sud'ya. 2014. № 5.
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Ershov V.V. Spor mezhdu G. Khartom i R. Dvorkinym: analiz kontseptual'nykh polozheniy i svyazannykh s nimi aktual'nykh diskussionnykh problem sovremennoy teorii prava // Rossiyskoe pravosudie. 2009. № 3 (35). S. 4–22.
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Germanskoe grazhdanskoe ulozhenie ot 18 avgusta 1896 g. (vstupilo v silu s 01.01.1900 g.).
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Alekseev I.V.. The economic content of the concept “franchising enterprise” // Financial Law and Management. – 2015. – № 1. – P. 90-100. DOI: 10.7256/2310-0508.2015.1.14693.
Review: The aim of the article is to clarify the content of the economic concept “franchising enterprise” through analysis of economic glossaries and scientific literature and demonstration of diverse approaches towards the definition of “franchising”. The tasks of the author were to determine the stages of the development of the franchising sphere in Russia; to form a model of organization of territorial franchising; to reveal geographical regions that apply special legislature for regulating franchising; to specify the basic principles of regulatory acts of the world’s leading nations, which, as authoritative ones, allow to outline characteristics of any entrepreneurial form of franchising. The method used in the article is analysis of economic glossaries and scientific literature, as well as comparison of various interpretations of the concept “franchising”. The main conclusions of the article are that the modern concept of franchising is beneficial in wide recognition of goods and services, as well as in higher culture of servicing the client. Mutual support between entrepreneurs may be helpful in acquiring new ideas, methods and technologies and in solving the problem of unemployment at the regional level through attracting a wide range of employees in franchising businesses. The novelty of the article is that it gives definition of the stages of the development of the franchising sphere in Russia, formulates a model of organization of territorial franchising, reveals geographical regions that use special legislature for regulation of franchising, specifies the basic principles of regulatory acts of the world’s leading nations, which, as authoritative ones, allow to outline characteristics of any entrepreneurial form of franchising.
Averin A.V. Rossiya v usloviyakh globalizatsii. VI Mezhdunarodnaya nauchnaya konferentsiya studentov i aspirantov: sbornik statey / Moskovskiy in-t ekonomiki, menedzhmenta i prava (MIEMP). Moskva, 2008.
Averin A.V. Vnutrenniy marketing i tsennostno-orientirovannyy menedzhment. V sbornike: Obrazovanie put' k uspekhu Mezhdunarodnyy forum «YEES 2012» Sbornik nauchnykh trudov. Otv. red. V.I.Soldatkin. Moskva, 2012. S. 19-23.
Alekseev I.V., Ribokene E.V. Formirovanie strategii razvitiya franchayzingovykh predpriyatiy v seti internet. Ekonomicheskie i gumanitarnye nauki. 2014. № 12 (275). S. 116-120.
Tetyushev D., Kalashnikov G. Franchayzing – vygodnyy biznes // Otel'. 2009. № 2. S. 8-13.
Alekseev I.V., Ribokene E.V. Osnovy funktsionirovaniya i rol' v ekonomike Rossii mezhdunarodnykh franchayzingovykh setey // Vestnik Moskovskogo universiteta im. S.Yu. Vitte. Seriya 1: Ekonomika i upravlenie. 2014. № 4 (10). S. 82-85.
Alekseev A.N. Menedzhment. Uchebnik po napravleniyu i spetsial'nosti «Menedzhment» / [Alekseev Aleksandr Nikolaevich i dr.]; pod obshch. red. I. N. Shapkina. M., 2011.
Faminskiy I.P. Vneshne-ekonomicheskiy tolkovyy slovar'. M.: Infra-M, 2000.-512 s.
Ribokene E.V. Traektoriya dinamiki povedencheskikh ustanovok v usloviyakh institutsional'noy neodnorodnosti //Aktual'nye problemy nauki: IGUMO i IT kak issledovatel'skiy tsentr. 2012. № 15 (23). S. 192-203.
Ribokene E.V., Aleksashina T.V. Povedencheskie ustanovki sub'ektov intellektual'nogo kapitala v usloviyakh institutsional'noy neodnorodnosti // Transportnoe delo Rossii. 2013. № 6. S. 74-75.
Yagudin S.Yu. Venchurnoe predprinimatel'stvo. Franchayzing. / S.Yu. Yagudin. SPb.: Piter, 2011. 256 s.
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Sosna S.A., Vasil'eva E.N. Franchayzing. Kommercheskaya kontsessiya. / S.A. Sosna, E.N. Vasil'eva.-M.: IKTs «Akademkniga», 2005. – 375 s.
National Conference of Commissioners on Uniform State Laws, Commerce Clearing House, National Conference of Commissioners on Uniform State Laws. Drafting Committee on Franchise and Business Opportunities Act. Uniform Franchise and Business Opportunities Act. / Commerce Clearing House. 1988. 70 p.
Sherman A.J., Franchising & licensing: Two Powerful Ways to Grow Your Business in Any Economy. / A.J. Sherman. – Amacom, 2011. 451 p.
Dmitrieva G.K. Mezhdunarodnoe chastnoe pravo. Uchebnik. 3-e izdanie. / G.K. Dmitrieva. – M: Prospekt, 2010. 656 s.
Kats R.B. Franchayzing. Postroenie predpriyatiya, bukhgalterskiy uchet, pravovye aspekty. M.: Rosbukh, 2012. 136 s.
Rayzberg B.A., Lozovskiy L.Sh., Starodubtseva E.B. Sovremennyy ekonomicheskiy slovar': 2-e izd., ispr. M.: INFRA-M, 1999. 479 s. 29) Verevkin L.P., Kozhaev Yu.P. Perspektivy ekonomicheskogo rosta v Rossii // Energiya: ekonomika, tekhnika, ekologiya. 2011. № 8. S. 59-63. 30) Flerov O.V. Korporativnoe obuchenie angliyskomu yazyku kak sposob povysheniya urovnya kommunikativnoy kompetentsii sotrudnikov mezhdunarodnykh kompaniy // Sovremennoe obrazovanie. 2015. № 2. S. 116-140.
problemy i perspektivy // Pravo i politika. - 2012. - 5. - C. 875 - 879.
Kurbanov R.A. Evraziyskoe pravo: voprosy kontseptual'nogo razvitiya // Pravo i politika. - 2014. - 12. - C. 1877 - 1887. DOI: 10.7256/1811-9018.2014.12.14003.
Galuzo V. N.. Customs Duties as an Institution of the Legal Industry of the Russian Federation // Financial Law and Management. – 2014. – № 3. – P. 140-143. DOI: 10.7256/2310-0508.2014.3.13719.
Review: The article considers customs duties as a complex legal institution of the customs law. The research reveals the regularities associated with customs duties. It notes that customs duties are covered by one of the functions of the customs authorities, more specifically, by the function providing customs and tariff regulation of foreign trade. Also, it proposes a systematized arrangement of general provisions on customs duties and determines the share of customs payments in the federal budget of the Russian Federation for two years (2007 and 2012). The research methods — comparative legal and statistical– allowed to formulate conclusions as follows: customs duties are a complex legal institution of the customs law rather than of other integrated branches of law (financial, tax, budget, etc.); customs payments must be regarded as the customs operations which are carried out by payment of import customs duty; export customs duty; value added tax levied on goods imported into the customs territory of the Customs Union; excise duty levied on goods imported into the customs territory of the Customs Union; customs fees. The trend towards a significant increase in the share of income from foreign trade (customs duties) to the federal budget of the Russian Federation merely confirms the absence of progressive development of the Russian economy.
Keywords: Russian Federation, customs duties, federal budget, customs law, tax law, financial law, budgetary law, budget revenues, foreign economic activities.
Byudzhetnaya sistema Rossiyskoy Federatsii: Uchebnik. 3-e izd., ispr. i pererab. / Pod red. O.V. Vrublevskoy, M.V. Romanovskogo. M.: Yurayt-Izdat, 2004. S. 183—192.
Galuzo V.N. Konstitutsionno-pravovoy status Rossii: problema imenovaniya gosudarstva // Vestnik Moskovskogo universiteta MVD Rossii. 2010. № 5. S. 119-123.
S. 19-20. 6. Gracheva E.Yu., Sokolova E.D. Finansovoe pravo: Uchebnik dlya srednikh spetsial'nykh uchebnykh zavedeniy. 4-e izd., ispr. i dop. M.: Norma; INFRA-M, 2013. S. 33.
Kucherov I.I. Valyutno-pravovoe regulirovanie v Rossiyskoy Federatsii (evolyutsiya i sovremennoe sostoyanie): Monografiya. M.: Institut zakonodatel'stva i sravnitel'nogo pravovedeniya pri Pravitel'stve RF; INFRA-M, 2014. S. 49.
Finansovoe pravo: Uchebnik dlya akademicheskogo bakalavriata. 2-e izd., pererab. i dop. / Pod red. A.Yu. Il'ina. M.: Yurayt, 2014. S. 28, 28-29, 29.
Tsokova V.A., Khalin A.A. Tamozhennye platezhi v nalogovoy sisteme Rossii: Monografiya. Vladikavkaz: Severo-Kavkazskiy gorno-metallurgicheskiy institut (gosudarstvennyy tekhnologicheskiy universitet); Terek, 2013. S. 6.
Chervonyuk V.I. Teoriya gosudarstva i prava: Uchebnik. M.: INFRA-M, 2009.
Lapina M. A. , Lokhmanov D. V.. On the Issue of Subjects and Sources of Administrative Jurisdiction in the Financial Sector // Financial Law and Management. – 2014. – № 3. – P. 131-139. DOI: 10.7256/2310-0508.2014.3.13720.
Review: One of the urgent problems of administrative law in the financial sector is chaotic and not coordinated adoption of legal acts (sources) governing administrative and jurisdictional activity of executive bodies in the area of finance, taxes and fees as well as the securities market. The present article analyzes the regulatory legal acts that govern administrative and jurisdictional activities of specially authorized federal executive bodies and the Bank of Russia in the financial sector. The main research method is a systematic analysis based on the consideration of the procedural rules set out in administrative, fiscal, budgetary and banking law, in relation to the substantive law. These procedural rules fix the occurrence of disputes (conflicts) or offenses in the area of finance, taxes and fees or the securities market. Based on the analysis of subjects and sources of administrative jurisdiction in the area of finance, taxes and fees as well as the securities market, the author substantiates the need to separate spheres and areas of responsibility for each industry-wide law individually, remove the executive authorities from the sphere of their jurisdictional activity of and enshrine the above mentioned activities of state bodies in the administrative law.
Keywords: legal source, legal subject, administrative jurisdiction, financial sphere, administrative procedure, subjects of the administrative and jurisdictional activities, administrative proceedings, administrative and jurisdictional activities, sources of administrative and jurisdictional activities, efficiency of the administrative and jurisdictional activities.
Kodeks Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh ot 30.12.2001 № 195-FZ (red. ot 21.07. 2014) // SZ RF, 07.01.2002, N 1 (ch. 1), st. 1.
Nalogovyy kodeks (chast' 1) ot 31.07.1998 № 146-FZ (red. ot 28.06.2014) // SZ RF, 03.08.1998, №31, st. 3824.
Federal'nyy zakon ot 02.10.2007 N 229-FZ "Ob ispolnitel'nom proizvodstve" // SZ RF", 08.10.2007, N 41, st. 4849.
Polozhenie o poryadke priema i ispolneniya kreditnymi organizatsiyami, podrazdeleniyami raschetnoy seti Banka Rossii ispolnitel'nykh dokumentov, pred'yavlyaemykh vzyskatelyami (utv. Bankom Rossii 10.04.2006 N 285-P) (Zaregistrirovano v Minyuste RF 06.05.2006 N 7785) // "Vestnik Banka Rossii", N 30, 17.05.2006.
Ashmarina E.M.. Economic Law: Problems and prospects. I Russian inter-university academic and practical conference «Economic Law: theoretical and applied aspects» (Russian Academy of Justice, January 24–25, 2014). // Financial Law and Management. – 2014. – № 2. – P. 54-76. DOI: 10.7256/2310-0508.2014.2.13294.
Review: This article offers a substantiation for the necessity, practicality and appropriateness of introducing a new branch of Law into the Russian legal system — the Economic Law. In light of this, we examine the bulk of legal norms that regulate public economy, as well as the dynamics of internal processes of this sphere of Law (institutes, sub-branches, comprehensive sections of Law) that reflect current trends for transformations that occur on both, national and supranational levels of the economy. The author used general scientific methods (comparison, analysis, synthesis, abstraction, generalization) and specific science methods, such as formal and dogmatic, comparative Law analysis, etc. A theoretic individualization of the economic law as a separate branch is a potentially innovative approach to Law. The mission of the new branch of legal science (the economic Law) would be the systemic analysis for the optimization of the legal regulation of economic processes as they develop, in order to prevent negative trends.
Keywords: Economy, legal system, economic law, economic policy, international economic law, financial law, economic disputes, subject of economic Law, method of economic Law, system of economic Law.
Ashmarina E.M. Innovatsionnaya nauchno-obrazovatel'naya tekhnologiya «Ekonomicheskoe pravo Rossiyskoy Federatsii» // Pravo i gosudarstvo: teoriya i praktika. 2013. № 9. S. 134-140.
Ashmarina E.M. Ot finansovogo prava – k ekonomicheskomu pravu // Gos. i pravo. 2011. № 11. S. 59-68.
Ashmarina E.M. Sovershenstvovanie sistemy nalogov, vzimaemykh s yuridicheskikh lits, kak uslovie uspeshnogo vypolneniya dokhodnoy chasti byudzhetov Rossiyskoy Federatsii: Avtoref. dis. … kand. yurid. nauk. M., 1998. S. 3).
Ashmarina E.M., Ruchkina G.F. Ekonomicheskoe pravo Rossiyskoy Federatsii (predmet i metod, sistema i struktura, istochniki pravovogo regulirovaniya) // Gos. i pravo. 2012. № 8. S. 57-65.
Vengerov A.B. Teoriya gosudarstva i prava: Ucheb. Izd. 3-e. M.: Yurisprudentsiya, 2000. S. 375, 376.
Osnovy gosudarstva i prava / Pod red. O.E. Kutafina. M.: Yurist', 2000. S. 44.
Ekonomicheskoe pravo Rossiyskoy Federatsii / Pod red. E.M. Ashmarinoy. Rossiyskaya akademiya pravosudiya. Krasnoyarsk: Nauchno-innovatsionnyy tsentr, 2014. 364 s.
Gorbunova O.N.. The role of Financial Law norms in regulating state and society // Financial Law and Management. – 2014. – № 2. – P. 41-53. DOI: 10.7256/2310-0508.2014.2.12257.
Review: As the author demonstrates, the best way to govern a country with market economy is to govern money, and that is only possible with the aid of Financial Law norms. Consequently, it is necessary to conduct research of the structure, the classifications and the functions of Financial Law norms. Another question that stands before modern academia is that of the interaction between Financial Law norms and norms of other legal branches (Constitutional, Administrative, Civil, etc.). The study of definition, meaning and goals set before Financial Law norms, as well as their place in Russia’s legal system must be based on the examination of direct links and feedback loops in state administration, which, to this day, has not been receiving enough attention on behalf of today’s legal science. The research is conducted upon the basis of general scientific method of dialectic study, the logical methods (analysis, synthesis, deduction, induction), the method of comparative Law, historical and other specific science methods. Based on the performed analysis of the nature, classifications and functions of Financial Law norms, the author reaches a conclusion that they provide the opportunity to define legal corridors for direct links and feedback loops for state administration. The abovementioned connections are created by Financial Law within both, the system of finances and the system of macro- and microeconomics, playing the part of a connecting link of interdependency in the economy, as well as social processes.
Keyns Dzh.M. Izbrannye proizvedeniya. M.: Ekonomika, 1993.
Karaseva M.V. Finansovoe pravootnoshenie. Voronezh, 1997.
Zor'kin V. Tsivilizatsiya prava // Rossiyskaya gazeta. 13 marta 2014 g.
Gracheva E.Yu. Obespechenie publichnykh interesov v usloviyakh rynka kak vazhneyshaya tsel' gosudarstvennogo finansovogo kontrolya // v sb.: «Ocherki finansovo – pravovoy nauki sovremennosti». M.-Khar'kov, 2011.
Gorbunova O.N., Nazarkin I. Zh. Znachenie estestvenno – nauchnykh podkhodov pri izuchenii finansovogo prava // Finansovoe pravo. 2013. № 11.
Gorbunova O.N., Denisov E.R. K voprosu o yuridicheskoy prirody deneg i sovremennogo ponimaniya denezhnykh form // Finansovoe pravo. 2007. №8.
Borisov E.F. Ekonomicheskaya teoriya. M.: Yurist, 1997.
Gorbunova O.N. Finansovoe pravo i finansovyy monitoring v sovremennoy Rossii». M.: «Izdatel'stvo “Elit”», 2012.
Tikhomirov Yu.A. Upravlenie delami obshchestva. M.: Mysl', 1984.
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Razgildieva, M.B.. Theoretical problems of budget law responsibility // Financial Law and Management. – 2013. – № 2. – P. 102-118. DOI: 10.7256/2310-0508.2013.2.9876.
Review: this article is devoted to the problems of budget law responsibility. The author singles out the following problems: current overbroad interpretation of budget responsibility, formation of theoretical construction without the bases formally provided by law and an unsolved problem of the need for budget law responsibility. The author makes a conclusion that the legislator abandoned the model for the formation of consequences of unlawful behavior in budget sphere not only within the framework of legal responsibility construction, but also due to lack of legal regulation concept in this sphere. The author points out that currently there are no grounds for singling out the institution of budget law responsibility within the system of budget law enforcement, however, she raises the issue of such an institution possibly appearing. There are various contradictions between budget and administrative legislation in the sphere of budget law responsibility, and the author offers to eliminate them.
Keywords: budget law responsibility, budget law coercion, budget offence, financial control, budget law relations, administrative responsibility, legal responsibility, budget code, budget legislation, the Administrative Offences Code of the Russian Federation.
38. Yakovlev V.F. Grazhdansko-pravovoy metod regulirovaniya obshchestvennykh otnosheniy / V.F. Yakovlev.-M., 2006.
Lukashev, A.A.. Sub-disiplinary nature of financial legal norms on budget relations // Financial Law and Management. – 2013. – № 2. – P. 77-101. DOI: 10.7256/2310-0508.2013.2.9863.
Review: the article concerns budget law norms. The author distinguishes financial legal norms and financial legislation, based upon the criteria such as primary element, volume, correlation. The author discusses views of various scholars regarding the structure of financial law system, its branches and sub-branches, using uniformity as a distinguishing criterion. The complex legal institutions are divided into the interdisciplinary functional complex institutions, and interdisciplinary bordering institutes. In the opinion of the author, one may prove complex character of law or legal institutions by uniting objects of its regulation and influencing these objects by united methods. The complex character is divided by the author into the complex character at the verge of financial legal institutions or sub-disciplines, and the complex character of legislation, which may be found when comparing the institutions or sub-branches of norms of law (at the verge of elements of financial legislation or at the verge of legislation in various disciplines). Finally, the author draws a conclusion that the financial law includes two sub-branches: budget law and tax law.
Keywords: sub-branch of tax law, sub-branch of budget law, complex character of legislation, complex character of a branch; inter-disciplinary institution, institution of financial law, subbranch of financial law, budget law, tax law, structure of financial law.
3. Baytin M.I. Sistema prava: k prodolzheniyu diskussii / M.I. Baytin, D.I. Petrov // Gosudarstvo i pravo.-2003.-№ 1.
9. Zapol'skiy S.V. O prirode ponyatiya «finansovaya sistema Rossii» / S.V. Zapol'skiy // Fin. Pravo. – 2006.-№ 8.
Khimicheva, N.I.. Principles of modern russian financial law as fundamental bases of budget law regulation // Financial Law and Management. – 2013. – № 2. – P. 68-76. DOI: 10.7256/2310-0508.2013.2.9860.
Review: this article concerns the principles of Russian financial law. The author shows their interrelation and their value within the framework of budget law regulation. One may single out the following fundamentals of the branch of financial law: 1) public interests priority; 2) social directionality of financial legal regulation; 3) federalism; 4) unity of financial policy and currency system; 5) equality of the constituent subjects of the Russian Federation; 6) independency of the financial activities of the municipal bodies; 7) separation of legislative (representative) and executive branches of government; 8) participation of the citizens of the Russian Federation in the financial activities of the state and municipal bodies; 9) publicity; 10) planned character; 11) lawfulness; 12) economic stimulation. Much attention is paid to the new principle of “economic stimulation”, which was not properly discussed in the scholarly writings before. The author bases her studies upon the Russian legislation and scientific works of the legal scholars in the sphere of financial law. She offers to amend the federal legislation in order to include provisions on these fundamentals.
Keywords: principles of financial law, fundamentals, budget law regulation, separation of powers principle, equality principle, federalism principles; openness principle; planning principle; lawfulness principle; economic stimulation principle.
Contact information: Khimicheva, Nina Ivanovna, 410056, Russia, Saratov, ul. Volskaya, d. 1.
1. Finansovoe pravo: uchebnik.-2-e izd. / otv. red. E.Yu. Gracheva i G.P. Tolstopyatenko.-M., 2007.-S. 25-28.
2. Finansovoe pravo: uchebnik / pod red. S.V. Zapol'skogo.-M., 2006.-S. 49-54.
Ershova, I.V.. Accounting in the condition of the membership of the Russian Federation in the WTO and in the Customs Union. // Financial Law and Management. – 2013. – № 1. – P. 24-35. DOI: 10.7256/.2013.1.9646.
Review: The article contains analysis of the basic accounting regulation in the conditions of economic integration. Based upon the analysis of the treaties within the frameworks of the WTO and the Customs Union, the author draws a conclusion that development of legal regulation in the sphere of accounting is based upon the principle of harmonization. It is shown that the general domestic principles of accounting should apply to the accounting issues for the WTO an the Customs Union Member States. The author offers to amend to the Federal Law On Accounting with the definition of general principles of accounting including systemic provisions on these principles in a special chapter of this Law. Attention is paid to the revival of the term “economic subject” and economic and legal character of the accounting objects. The author points out the tendency for the standardization of state regulation in the economic and legal spheres of accounting. The article presents a system of non-state regulation of accounting, and it contains a conclusion on the need for self-regulation in this sphere. Based upon the analysis of the legislation of the Customs Union Member States (the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus) the author makes a conclusion that the accounting rules are generally harmonized, and they allow for activities within the integration framework. The author expresses an opinion that the trans-border character of the accounting presupposes the need to form unified requirements to the accounting profession and formation of an attestation system.
Keywords: accounting, the Customs Union, the World Trade Organization, accounting, international standards, economic subjects, auditing, the accounting registers, consolidated accounting reporting, chief accountant.
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