Financial Legal Relations Research Articles

The Russian Federation as a subject of financial law

The key characteristics of the legal status of public legal entities as subjects of financial law are publicity, authority, sovereignty, as well as the financial basis. Within the framework of financial activity, the unity of the system of public power and federally determined separation of powers between levels of government are combined. In this regard, it is especially important to determine the legal personality of public legal entities in financial law. Based on the analysis of the norms of the Constitution of the Russian Federation, as well as the norms of financial law, it can be concluded that of all types of financial legal relations, the Russian Federation independently participates only in budgetary legal relations. In budget law, the state has not only responsibilities for regulation, distribution and control, but also rights, among which the main thing is the right to its own budget. The federal budget is not the budget of any authority that drafted or adopted it, but represents a form of education and spending of funds throughout Russia, and in this context covers all subjects of law at the level: public entities, authorities, legal entities and individuals. Consequently, through budgetary powers, the Russian Federation interacts with all subjects of financial law, involving them, directly or indirectly, in legal relations regarding public funds.

The Place of the Prosecutor's Office of the Russian Federation in the System of Financial Legal Relations

The Place of the Prosecutor's Office of the Russian Federation in the System of Financial Legal Relations

Control legal relations in the system of financial legal relations

Control legal relations in the system of financial legal relations

Financial assets in the system of financial legal relations

The article examines financial assets in the system of financial legal relations from the point of view of current legislation and regulatory acts of the European Union. The object of the study is a set of social relations regarding financial assets. The purpose of the article is to develop scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover. The work uses dialectical, logical, systematic, analysis and synthesis, formal- legal, comparative-legal and other methods of scientific knowledge. It has been established that the financial assets of an enterprise, institution, organization are a separate group of assets provided in cash or other, mostly intangible goods, containing monetary claims, which have a monetary value and are capable of bringing economic benefits to the state in the process of formation, distribution and use of cash funds (state and non-state) aimed at solving social problems. A financial asset is a cross-industry category. From a material point of view, a financial asset is characterized as a fund of funds of a business entity, from a financial and legal point of view, a financial asset is a source of budget revenues, which in the process of taxation connects the fund of funds of a business entity with public monetary funds. Financial assets for the purposes of tax and legal regulation can be presented as property and property rights. Financial assets include cash and non-cash funds, documentary and non­documentary securities, digital currency, equity instruments, digital financial assets (including hybrid rights), claims arising from various grounds, receivables. It is indicated that business entities conducting business activities are entitled to independently carry out financial activities, after paying taxes and mandatory payments, to dispose of the remaining profit. Understanding the legal nature and content of financial assets allows systematizing approaches regarding the place in the system of financial legal relations and the use of these resources in economic activity.

Financial legal personality of military personnel in Ukraine

Тhe article clarifies the essence of the special social rights of military personnel in the modern period of military aggression in Ukraine, as a system of legal and social guarantees established by the state and the implementation of which characterizes the state of financial legal personality of the military. The financial legal personality of military personnel is characterized, which is implemented in the financing of social rights and state social guarantees of the activities of military personnel, which are related to the exercise of rights related to the completion of service, sufficient material and monetary support, rights to residence and adaptation to the social environment, and others . The author proves that the provision of stable financing of expenses for the social protection of military personnel and support of their activities depends on the systematic coherence of the activities of all subjects of financial legal relations, in particular, the certainty of the financial legal capacity and legal capacity of the military. On the basis of the current legislation and the positions of scientists, it is determined that a military serviceman, as a subject of financial legal relations, is a participant who realizes legal personality in financial legal relations, that is, enters into specific relations with other subjects regarding the formation, distribution, and use of public finances, in particular, regarding the implementation of financial and legal protection relations.
 It has been established that the task of implementing the financial legal personality of the military is entrusted to the state, but there are discrepancies in the current legislation regarding the types of financial support for the military, their budget financing and the distribution of powers for their implementation in the budget process among its participants. The dependence of the realization of the rights to perform the professional duties of the military on the state of financial support of their special social rights is traced, which requires the systematization of social payments to the military and the coordination of powers for their distribution among the participants of the budget process. The need to clarify the essence of the rights and obligations of the military, defined by the current legislation regarding the legal and social protection of military personnel with budgetary legislation, is proved. The conclusions of the article emphasize the need for stable financing of the special social rights of the military, as a condition for the financial and legal protection of the military guaranteed by the state.

FEATURES OF FINANCIAL AND LEGAL LIABILITY IN UKRAINE

The subject of the study is public relations in the field of financial and legal responsibility in Ukraine. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialistic method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of the content and essence of the issues under study. The aim of the article is to analyse the theoretical aspects of the features of financial and legal liability in Ukraine in order to propose effective ways to improve the mechanism of these procedures. The results of the study have shown that the independence of financial responsibility in Ukraine is emphasised by the relevant criteria, which include the obligation of a person guilty of committing a financial offence to undergo measures of state coercion provided for by the sanctions of financial legislation. Conclusion. Financial responsibility in Ukraine is a legal relationship with a special procedural form of implementation. Financial and legal responsibility is an independent measure of financial sovereignty of the state, has its own legal nature and occupies a certain place in financial legal relations. At the same time, it should be said that liability for violation of financial legislation does not exist only within the framework of financial legislation. Financial responsibility is undoubtedly a type of legal responsibility and is primarily due to the special sphere of sectoral activity of the state and its authorised bodies, which today is considered to be the financial activity of the state, where not all subjects of law are involved, but only subjects of financial law and their financial obligations, which differ only in their ownership, price and public character. Another peculiarity is that, as a rule, financial and legal liability is by its nature restorative, aimed at eliminating negative and other undesirable consequences caused to the financial system of the state. This feature of financial and legal liability reflects the public nature of financial obligations, the fulfilment of which is ensured by the application of financial liability. Some peculiarities that distinguish financial liability in Ukraine are caused by the nature of financial offences that are the basis for financial liability and distinguish financial liability from other types of liability applied both in connection with administrative and disciplinary offences and in connection with criminalised financial crimes and civil offences, the subjects of which are usually independent individual subjects of financial activity, individuals, and companies.

Финансово-правовой статус фондов поддержки сферы культуры в Российской Федерации

The article presents the results of a analysis of the financial and legal status of the main funds for supporting the cultural sector in the Russian Federation: the Operator Fund of Presidential Grants for the Development of Civil Society, the Presidential Fund for Cultural Initiatives, the Federal Fund for Social and Economic Support of Domestic Cinematography, and the Russian Cultural Fund. It is stated that the content of the components of their legal status indicates the public nature of the organization's activities. The content of the financial and legal status of cultural support funds includes a set of subjective rights and legal obligations within the framework of budgetary, tax and other financial legal relations that are expressed in each individual sub-sector and individual institution of financial law. The author concluded that it is possible to identify such an organizational and legal form of non-profit organizations as a public foundation.

Госкорпорации и публично-правовые компании как субъекты финансового права

The article discusses issues of subjects of financial law, their legal status and, in this connotation, issues of the structure and subject of financial law as a science and educational course. It is noted that today state corporations and public law companies should be recognized as new subjects of financial law. Their legal status is formalized by financial and legal institutions. It is proved that state corporations, as subjects of financial law, have authority over the state unitary enterprises subordinate to them. In this regard, today they should be considered in the structure of financial legal relations as government entities, on a par with public legal entities and public authorities. Accordingly, their inclusion in the subjects of financial law is another proof of the transformation of the subject of financial law in modern conditions to its definition through the category of “public finance” and “public financial activity”. As for public law companies, the legal status of these entities is also covered by the financial and legal institution, but they are not government entities in this area of law.

ОСОБЕННОСТИ РАССМОТРЕНИЯ ФИНАНСОВОЙ СИСТЕМЫ ГОСУДАРСТВА: ОРГАНИЗАЦИОННЫЙ И ПРАВОВОЙ АСПЕКТЫ

The article considers a number of organizational and legal aspects of the financial system of the state. The first group includes and disclosed five main components: corporate finance, investments, financial institutions, international finance, financial technology, as well as two basic functions - the accumulation and subsequent distribution of financial resources through specialized funds of funds and control over both the targeted spending of budget funds and the activities of subjects of financial legal relations. It was concluded that legal regulation in modern crisis conditions serves specific purposes, and the legislative framework strongly affects the issues of countering exogenous pressure on the domestic economy from unfriendly states.

Таможенные органы и финансовая система Российской Федерации

The effectiveness of the fiscal function of the Federal Customs Service is an important factor in determining the interests of the state in the economy. This article examines a pressing issue in modern geopolitical realities - customs authorities and their influence on the formation of the state’s financial system. The object of the study is the Federal Customs Service of Russia, as one of the main government bodies that replenishes the federal budget. The purpose of the study is to analyze and assess the impact of the activities of the customs authorities of Russian Federation on the formation of the country’s financial system. The main objectives of the study are as follows: to study approaches to defining the concept of "financial system of the state", to analyze federal budget revenues in the context of revenue administrators and to assess which customs payments significantly influence the formation of the country’s budget. Approaches to the formation of the concept of "financial system" of the state and the contribution of various scientists to this concept are explored. An analysis of federal budget revenues in the context of revenue administrators and the main functions of the Federal Customs Service and their impact on public finances is carried out. The article also compares the activities of customs authorities with other government bodies of Russian Federation that accumulate financial revenues from the federal budget and influence the financial system of Russian Federation. The article analyzes the role and significance of customs duties in federal budget revenues for the period from 2021 to 2023. The study has showed a reduction in the amount of customs duties both in absolute values and in their share in the total federal budget revenue. This is due to the geopolitical situation in the country, changes in the exchange rate of the dollar against the ruble and the introduction of sanctions by some Western countries against Russia. The article analyzes the legal framework regulating the financial legal relations of customs authorities and participants in foreign economic activity. Conclusions are drawn that customs authorities directly influence the formation of the financial system of Russian Federation through the implementation of their main function (fiscal) of collecting tax and non-tax payments, monitoring foreign economic relations and maintaining the economic security of the state and are one of the main administrators of the federal budget of the state. This confirms the hypothesis that the work of the customs service directly affects the economic well-being of the country and its fiscal policy.

DOCTRINE AS A SOURCE OF FINANCIAL LAW

The article is devoted to the study of the problem of sources of financial law in the Russian Federation and the place in their system of legal doctrine. The authors substantiate the relevance and significance of the research topic. The analytical review of the positions of Russian and foreign legal scholars made it possible to conclude that the doctrine is recognized by both the academic and the public community as one of the sources of modern law. It concludes that the modern system of financial law is represented by sub-branches of budgetary, tax law, as well as the institution of monetary circulation, the legal reality in which is updated and conceptualized by scientists. The result of this is the identification of patterns and forecasting the future of financial law. Today, the active use of the historical and legal method in the study of financial law and financial legislation is not so much not disputed, but is also positioned as an actual tool for the crystallization of new theories, models and concepts, including those related to aspects of the position of the doctrine in the system of sources of financial law. The authors come to the conclusion that the significance of financial law and its sources, in particular, the legal doctrine (official and unofficial) play a significant role in the development of financial legal relations, since without them the effective development of a certain state and international relations is impossible.

State Extra-Budgetary Funds as Subjects of Financial Legal Relations

The paper is devoted to consideration of peculiarities of the legal status of state extra-budgetary funds as subjects of financial legal relationships. The author examines the process of state extra-budgetary funds formation and determines the causes of their emergence. It is noted that at the initial stage of the formation of the modern budgetary system of the Russian Federation, state extra-budgetary funds were considered as an instrument ensuring appropriate spending of funds. This way can be considered extensive, since it leads to a quantitative increase in centralized funds within the financial system. In addition, it is money consuming, since it requires the allocation of funds to support the activities of the apparatus of the relevant funds. In any case, multiplicity of extra-budgetary funds that existed until recently was a vestige of the post-perestroika economy. An unsystematic nature of the sources of normative regulation of activities of state extra-budgetary funds, obsolescence and actual inconsistency of many of their norms with the current model of legal regulation, absence of specialized laws defining their legal status have predetermined inefficiency of both the structure and functioning of state extra-budgetary funds. This, in turn, has led to the merger of the Pension Fund of the Russian Federation and the Social Insurance Fund into a uniform Pension and Social Insurance Fund of the Russian Federation. The paper analyzes the specifics of the budgetary and legal standing of the new state extra-budgetary fund.

Agrarian financial legal relations: concepts and types

The article is devoted to the scientific and theoretical analysis of agrarian financial legal relations and the selection of their types. It is established that the rules of law which governing agrarian financial relations are based on the rules of financial law and should take into account the peculiarities of agrarian relations, thus acquiring its own specifics.
 Peculiarities of agrarian financial legal relations are highlighted, taking into account a list of the following circumstances. First, the features of the agricultural sector, including its seasonal nature. Secondly, the peculiarities of the legal status of the entities of such legal relations (agricultural producers, the Agrarian Exchange, the Agrarian Fund, the Agrarian Insurance Pool etc.). Third, the existence of a system of state financial support for agricultural producers, formed on the basis of agrarian legislation. Fourth, the existence of special legal mechanisms that provide for the specifics of insurance and lending to businesses in the agricultural sector of the economy. It is concluded that the peculiarities of agrarian financial relations are arisen primarily in the process of financial activities of the entities of agrarian relations.
 The author's definition of agrarian financial legal relations is offered, according to it is a kind of property relations, expressed in monetary form and regulated by norms of agrarian and financial law, which arise, change and interrupt in the process of financial activity of agricultural producers. The following groups of agrarian financial legal relations are allocated: concerning formation, distribution and use of the corresponding property funds of legal entities; credit (including financial leasing); insurance; relations with the state and local budgets (regarding the payment of taxes and other obligatory payments and fees; receipt of state financial support); investment.

Концепт интереса в финансовом праве и структуре финансовых правоотношений

Концепт интереса в финансовом праве и структуре финансовых правоотношений

Financial Legal Relationship: Identification of the Branch Affiliation

The article actualizes the relations that make up the subject of financial law. It is emphasized that the modern criteria for identifying these relations are not incoming, independent of previously formed theoretical views on these relations. The fundamental characteristics of the financial legal relationship, formulated in the 60s of the last century, are noted. The identifying features of the financial legal relationship recognized in science after the adoption of the Constitution of 1993 are indicated. The same signs somewhat changed after 2008, when the solution of public tasks began to be transferred to the level of non-state monetary funds. In modern conditions, financial legal relations, in connection with a change in the subject of financial law, are dual i.e., include property and related non-property relations in the field of public finance. Each group of financial legal relations is identified as belonging to such, on the basis of specific features that taken together make up an identification algorithm. The features of the identification of each group of financial legal relations are emphasized. Meanwhile, it is emphasized that non-property public legal relations should not be attributed to financial and legal relations, unless their derivativeness from the property financial legal relationship is proved. Similarly, it is concluded that a property financial relationship cannot be identified as such simply because it mediates finances. A systematic analysis of this legal relationship for the presence of all identifying features taken together is important.

Financial-legal Norms and Relations

Financial-legal norm constitutes the rule of conduct, which is established by competent bodies and determines the rights and obligations of subjects of financial relations. Financial-legal norms consist of some particular requirements and prohibitions, also the possibility to perform the determined influence in case of violation of financial discipline and unlawful actions. The originality typical to financial-legal norms is their imperative nature. Unlike the dispositional norms, financial-legal norms state the requirements in definite (categorical) form and subjects of financial-legal relations are not entitled to change them according to their discretion. The results and events with compulsory nature are given in the sanction of financial-legal norms, those which follow the non-fulfilment of the rule given in disposition. The sanction is the part of norm, by means of which the state actually ensures the implementation of the norm, also protection of rights and fulfilment of obligations of the subjects of financial-legal relations. The financial-legal relations is called the connection emerged as a result of distribution of rights and obligations about financial resources among the financial-legal subject and under the financial-legal norms. The most spread basis for termination of financial-legal relations constitute the fulfilment of rights and obligations stipulated by financial-legal norm. Two rules of maintenance of legal relations are being applied - administrative and the judicial rule. Keywords: Norms, hypothesis, disposition, sanction, financial resources, institute of complaint.

ON THE DEVELOPMENT OF FINANCIAL AND LEGAL RELATIONS IN MODERN CONDITIONS OF RUSSIA

ON THE DEVELOPMENT OF FINANCIAL AND LEGAL RELATIONS IN MODERN CONDITIONS OF RUSSIA. The article discusses the features and analyzes the prospects for the development of financial legal relations in the Russian Federation.

Liability is a key category of the theory of Financial Law

The term “obligation” in relation to the financial sector is actively used in the Main Directions of Budgetary, Tax and Customs Tariff Policy, in acts of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, as well as in judicial and arbitration practice. However, in Financial Law, nature of a financial obligation, the conditions for its implementation are still not given due attention. This significantly hinders the development of financial legislation and does not contribute to the achievement of the goals of implementing the financial policy of the state. This article attempts to prove that the legal structure of the obligation not only does not contradict the public nature of financial relations, but contributes to the achievement of the relevant goals of financial and legal regulation. The article examines in detail the problems of legislative implementation of the construction of a financial obligation, the essence of which is the lack of specification in the acts of financial legislation of the conditions for the formation and execution of financial legal relations. In conclusion, conclusions are formulated aimed at developing the theory of Financial Law and improving the legislative.

Актуальные проблемы правового регулирования финансовых отношений

Modern economic reality requires the formation of new approaches to the regulation of financial relations aimed at ensuring state sovereignty and the resistance of the state's financial system to economic crises of any scale. In the context of the structural restructuring of the world economy caused, on the one hand, by an increase in the gap between the real and virtual economies and, on the other hand, by the transition to a multipolar system of foreign economic relations. A number of paradigmatic positions and attitudes in the field of regulating financial relations are changing, new patterns are being formed, conditions and factors for the development of the financial system of the state. The formation of an effective legal model for the regulation of financial relations that meets modern challenges requires the study of key problems in the financial and legal sphere, identifying the causes and determining ways to resolve them. An analysis of financial legislation and law enforcement practice allows us to state that the problems in the implementation of the mechanism of financial and legal regulation are caused by: the use of alternative legal instruments for regulating financial relations; the implementation of numerous administrative procedures within the framework of the financial activities of the state, leveling the obligatory nature of financial legal relations; internal inconsistency of acts of financial legislation, etc. The development of the theory of financial law and financial legislation should be aimed at finding effective legal means aimed at consistent legislative consolidation of the completeness of the essential conditions of financial obligations, streamlining the system of measures of property liability for violation of financial legislation, working to eliminate internal inconsistency of financial legislation acts, etc.

Investment adviser as a subject of the financial legal relations

This article is devoted to the consideration of the legal status of an investment advisor as a subject of financial legal relations. Attention is paid to the genesis and development of this institution, both in Russia and in foreign jurisdictions. The paper provides various points of view on the definition of the concept of “financial service”. The author lists the arguments confirming that the investment advisor has financial and legal status. The paper expresses the author’s opinion that the further development of this institution will improve not only the investment climate in our country, but also the attitude of Russian citizens to the securities market.