The Constitutional Principle of Uniform Economic Area and Centralization of Public Finance in the Russian Federation: Analysis of the Russian Federation Constitutional Court’s Rulings

2019 ◽  
Author(s):  
Elena Ryabova
2019 ◽  
Vol 7 (4) ◽  
pp. 151-175
Author(s):  
Elena Ryabova

The paper is devoted to the issue of centralization in public finance in Russia, and highlights one of the problems of interpretation of the Russian Constitution clauses. The Rulings of the Russian Federation Constitutional Court from the period 1997–2006 created legal grounds for the process of centralization and reduction of the regional powers regarding budgeting and taxation. But all arguments of the Court are debatable. Wherein, the centralization is justified by the constitutional principle of uniform economic area. The author argues that the Russian Constitution does not have clauses establishing the uniform budget and tax systems directly, and any model of intergovernmental relations might comply with the Russian Constitution. Uniformity of economic area does not imply uniformity in taxation and budgeting in the sense of sameness. Study of foreign practices shows different approaches to the understanding of uniformity in economy, and in taxation and budgeting. The contemporary Russian public finance law is formed under the influence of the Constitutional Court’s legal positions, and the process of centralization is still evolving. The Russian history of intergovernmental relations (1991–1997) shows another model of fiscal federalism – the decentralized federalism. Replacement of the fiscal federalism models is determined by the political considerations, not by constitutional requirements.


Author(s):  
Елизавета Николаевна Валиева

В статье рассматривается проблематика общественных финансов. Дано определение государственным финансовым ресурсам. Охарактеризован процесс развития межбюджетных отношений в РФ, в результате которого формировался институт регулирования финансовых ресурсов государства. Сформулированы предложения, направленные на совершенствование данного института. The article deals with the problems of public finance. The definition of state financial resources is given. The process of development of interbudgetary relations in the Russian Federation, as a result of which the institution of regulation of financial resources of the state was formed, is characterized. Proposals are formulated aimed at improving this institution.


2021 ◽  
Author(s):  
Fatima Ninalalova

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.


2020 ◽  
Vol 6 (2) ◽  
pp. 133-147
Author(s):  
Aleksey Andreevich Amiantov

The presented study is devoted to the study of the practice of the Constitutional Court of the Russian Federation in relation to issues of local self-government in the context of the municipal reform of 2014-2015. and its legal consequences. The aim of this work is to carry out a comprehensive assessment of the practice of the Constitutional Court of the Russian Federation on the identified problems of the work of local authorities in the period following the start of municipal reform. The research methodology is built by combining descriptive analysis elements and a case study. It is concluded that the Constitutional Court of the Russian Federation has consistently maintained its position on the constitutional nature of the reform of local authorities. The provisions of the relevant regulatory legal acts are limited only partially and only in relation to first-level municipalities - municipal authorities of settlements. Given the deprivation of the latter a significant part of the powers and the observed transition to a singlelevel system of local self-government, the adoption of these restrictions does not significantly affect the implementation of the reform. Of fundamental importance is the position of the Constitutional Court of the Russian Federation regarding the new powers of regional authorities in relation to municipalities. The increase in the arsenal of legal instruments of the influence of the leadership of the constituent entities of the federation on the heads of local self-government was not interpreted as a violation of the constitutional principle of the independence of municipalities. The latter opens up the possibility for further legalization of the process of embedding municipal bodies in the structure of the informal “power vertical”.


Financial law ◽  
2021 ◽  
Vol 1 ◽  
pp. 3-9
Author(s):  
Igor B. Lagutin ◽  

This article is devoted to the study of the characteristics of the organization, activities and legal regulation of the European Organization of Regional External Public Finance Audit Institutions (EURORAI). The role of EURORAI in the development of Russian legislation governing the organization and activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities is analyzed. The article studies the structure, powers and composition of participants in the European Organization of Regional External Public Finance Audit Institutions (EURORAI). Separately, the article considers the issue of legal support for the organization and activities of the European Organization of regional bodies of external control of public finances, as well as its international legal status. The article concludes that the effectiveness of the interaction between the control and accounting bodies — members of EURORAI, is at a low level and practically does not have any effect on the activities of the control and accounting bodies of the constituent entities of the Russian Federation, and is more important for improving its legal status in the regional level.


2022 ◽  
Author(s):  
Al'bert Trofimov

The monograph is devoted to the analysis of the patterns of development of modern legal regulation of budgetary systems in the Russian Federation and the People's Republic of China. The range of issues under study includes clarification of the structures of budget systems in selected jurisdictions, identification of the specifics of legal regulation of the formation and expenditure of extra-budgetary and budgetary funds, study of the features of the delimitation of powers of state (municipal) authorities for public finance management. A comparative analysis of the legal regulation of the budgetary systems of Russia and China is presented. For a wide range of readers interested in the issues of legal regulation of budget systems. It can be useful for students, postgraduates and teachers of law and economics universities.


2021 ◽  
Vol 116 ◽  
pp. 00055
Author(s):  
Elena Razinova

The analysis of the aspects of information transparency of public finance in terms of public services (lists of public services, government assignments and information on subsidies for financial support of government assignments, cost standards for the provision of public services) at the federal and regional levels. Regulatory legal acts of the constituent entities of the Russian Federation, official websites of executive authorities and specialized federal resources for publishing budget data are considered. In accordance with the identified contradictions, the information objects published at the federal and regional levels were ranked according to the level of budgetary openness, and areas of improvement associated with increasing the level of accessibility and transparency of public finance data were identified.


2021 ◽  
Vol 7 (1) ◽  
pp. 367-373
Author(s):  
Vitaly Viktorovich Goncharov ◽  
Tatiana N. Mikhaleva ◽  
Grigory A. Vasilevich ◽  
Sergey A. Balashenko ◽  
Artem A. Pukhov ◽  
...  

This article is devoted to the constitutional and legal analysis of the place of the Institute of public control in the mechanism of implementation of the constitutional principle of democracy in the Russian Federation. The article substantiates the position that the institutionalization of the category “public control” in constitutional law requires the study of its place and role in the compositional structure of democracy, serving in turn, the constitutional and legal guarantee for its implementation.


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