Financial law is an independent branch of Russian law. Traditionally, Russian legal science recognizes an independent branch of law only if it has its own subject and method.

Financial law of the Russian Federation as a branch of Russian law

The subject of financial law. Financial law, being a branch of Russian law, regulates social relations arising in the process of carrying out financial activities, that is, activities aimed at creating, distributing and using certain funds of funds.

Financial law establishes the structure of the financial system, the distribution of competence in this area between the Russian Federation and its subjects, local government represented by the relevant authorities, and on the basis of these initial norms regulates relations arising in the process of financial activities of the state and municipalities, on behalf of which the relevant state or municipal authorities. These relations are the subject of financial law.

In financial relations, which are the subject of financial law, the following groups can be distinguished:

between the Russian Federation, its constituent entities and local administrative-territorial units represented by state authorities regarding the distribution of the country's financial resources;

between the financial and tax authorities of the state and enterprises, organizations and institutions in connection with their fulfillment of certain financial obligations to the state, as well as the distribution between them or the expenditure of public funds;

between the state financial and credit authorities regarding the formation, distribution and use of the corresponding state funds, resources and funds (budget, credit, insurance);

between state enterprises, organizations, institutions and their higher-level government bodies regarding the distribution and use of budgetary or credit resources in the relevant sectors of the national economy;

between financial and credit authorities and legal entities and individuals in connection with the formation and distribution of state credit resources and centralized insurance funds;

between the financial and credit authorities of the state and individuals regarding the latter's making payments to state monetary funds (to the budget, off-budget trust funds).

Based on this classification, it can be concluded that the state systematically ensures the accumulation of funds according to previously agreed plans and programs for the national economy, social sphere, etc., while observing the rules and requirements of legal norms inherent in any rule of law.



Thus, the subject of financial law is social relations arising in the process of the state and municipalities in the planned formation (formation), distribution and use of monetary funds (financial resources) in order to implement their tasks.

Financial law methods. The main method of financial and legal regulation - state-power instructions to some participants in financial relations from others, acting on behalf of the state and endowed in this regard with the appropriate powers. This method is typical of other branches of law, for example, administrative. But in financial law, it is specific in its specific content, as well as in the range of bodies authorized by the state to act in power.

The imperious nature of the financial law method is expressed:

v imperativeness of financial and legal regulation, which consists in the fact that subjects of financial law, as a rule, cannot, at their discretion and on their own initiative, acquire financial rights and obligations, determine their content, and also exercise them;

v inequality of subjects of financial law, which is expressed in various forms: in their legal capacity, in the content of their financial rights and obligations, as well as in the methods of their implementation. But this feature of the method of financial law is most clearly expressed in the fact that one side of financial legal relations has juridical powers of authority, while the other side is forced to obey the imperative;

is that subjects of financial law enter into financial legal relations not of their own free will and initiative, but only by virtue of the imperative orders expressed in the legal acts of the relevant state authorities and local self-government;

v isolation of property of subjects of financial law, which is achieved through property rights and other property rights to financial resources.

The regulatory function of the financial activity of the state and municipalities determines the use of incentive and conciliatory methods in financial law.

Incentive method more widespread and used to regulate relations between government bodies of the Russian Federation, its constituent entities, local government bodies, as well as non-governmental organizations. The incentive method is based on recommendatory norms.

Conciliation method occurs much less often, only in those cases when the interests of equal subjects of financial law intersect in the financial legal relationship. For example, due to the fact that the principle of independence of budgets of various levels is enshrined in the current legislation, as a rule, relations that develop between state bodies and local self-government bodies that develop, approve and execute them are characterized by the equality of the parties and the need to coordinate their will.

Features of the subject and method of legal regulation allow you to define financial law.

Financial law concept.Financial right - it is a set of legal norms governing public relations that arise in the process of formation (formation), distribution and use of centralized and decentralized monetary funds (financial resources) of state and municipal formations necessary for the implementation of their tasks.

The place of financial law in the unified system of Russian law. The peculiarities of financial law are revealed more fully when comparing it and distinguishing it from other branches of law.

Due to the fact that financial law extends to one of the areas of state activity, it is closely related to state (constitutional) and administrative law, which covers by its influence the organization and activities of the state as a whole. There is a relationship between them and the types of state activities that are regulated by these branches of law.

State (constitutional) law establishes the foundations of the organization and activities of representative and executive bodies of power.

Thus, state (constitutional) law is the leading branch in the legal system. It consolidates the foundations of the social system and policy of the Russian Federation, the legal status of the individual, the federal state structure, the principles of organization and activity of state authorities and local self-government bodies, is based and develops on these foundations.

Administrative law regulates public relations in the field of public administration, carried out by executive authorities.

Financial law applies to both of these types of government activities, since financial activities can be carried out by both bodies.

Financial law as a legal science studies the norms governing public relations arising in the implementation of financial activities, studies the practice of their application, the patterns of development of financial law as a branch of Russian law.

The science of financial law is a body of knowledge, provisions, categories developed by scientists studying the system of financial law, analyzing the practice of applying financial and legal rules. Based on the results obtained, scientists develop proposals for improving the financial and legal regulation of public relations in the field of finance. The science of financial law uses the knowledge developed by representatives of other branches of jurisprudence, and primarily the theory of law and state.

Financial law as an academic discipline provides for the training of students in financial law, those legal norms that together form financial law as a branch of law. Russian financial law is divided into two parts: general, which includes the norms of financial law that enshrine the basic principles, as well as legal forms and methods of financial activities of the state, the system of state bodies engaged in financial activities, with the delineation of their powers in this area, etc .;

special, which consists of a number of sections, including financial and legal institutions. These institutions regulate a group of homogeneous financial relations. V special part of financial law includes sections in which legal norms are grouped depending on what relations they regulate: the state-budget system, off-budget state and municipal funds, finance of state enterprises, state revenues, state credit, state insurance, state spending, bank lending , money circulation, settlements and currency regulation.

2.3. Financial and legal norms (content, types and structure)

Financial and legal norms are the basic elements that make up financial law as a branch of law. They are characterized by the general features of a legal norm, but they also have features that are characteristic of this particular industry:

the nature of the establishment of prescriptions in them;

measures of responsibility for violation of the stipulated rules;

ways to protect the rights of participants in financial relations.

Content of financial and legal regulations make up the rules of conduct in public relations arising in the process of financial activities of the state and expressed in providing the participants of these relations with such legal rights and imposing legal obligations on them, the implementation of which ensures the systematic formation and use of centralized and decentralized monetary funds (income) of the state and local governments according to their tasks in each specific period of time, arising from the policy for the socio-economic development of the country.

Thus, the financial and legal norm (the norm of financial law) is a strictly defined rule of behavior in public financial relations established by the state and secured by measures of state coercion arising in the process of formation, distribution and use of state (and municipal) monetary funds and income, which secures legal rights and legal obligations of their participants.

Signs of financial and legal regulations:

have a special sphere of application - the area of ​​financial activity of the state, that is, they regulate the behavior of subjects of financial activity;

are state-imperious in nature, imperious in nature. Expressed in a categorical form that does not allow arbitrary changes in the conditions and the procedure for their action, the rights and obligations of the parties, sanctions, etc .;

have material support;

from the point of view of origin, they do not arise as factual, but are always established by the state in financial and legal acts.

Types of financial and legal norms. The classification of financial and legal norms is made on various grounds.

1. Depending on the nature of the impact on participants in a financial relationship of financial law are divided into three types: binding, prohibiting and authorizing.

Binding norms establish certain rights and obligations of participants in financial relations, require them to perform certain actions.

Prohibitive norms contain a prohibition on the commission of certain actions, establish the obligation of participants in financial relations to refrain from them.

Authorizing norms establish the rights of participants in financial relations to perform certain independent actions within the prescribed framework.

The overwhelming majority of the rules of financial law are binding.

2. Depending from its content financial law can be substantive and procedural.

Substantial financial and legal regulations fix the types and amount of monetary obligations of enterprises and citizens to the state, sources of formation of bank credit resources, types of expenses included in budgets and off-budget funds, i.e., the material (monetary) content of the legal rights and obligations of participants in financial relations.

Procedural (procedural) financial and legal norms establish the procedure for the collection, distribution and use of state funds (income).

3. According to the functions performed, the financial and legal norms are subdivided into:

regulatory - aimed at regulating public relations by granting the subjects the appropriate rights and imposing duties on them (Articles 51, 56 of the Tax Code of the Russian Federation);

protective - provide for the use of measures of state coercion for financial offenses (Art. 116-129 Tax Code of the Russian Federation).

4. On a territorial basis, financial and legal norms are subdivided into those in effect:

the entire territory of the Russian Federation;

the territory of the respective constituent entities of the Russian Federation; the territory of the respective municipalities.

5. By the time of validity, financial and legal norms are subdivided into:

general - are established for an indefinite period and are lost in connection with their cancellation or change;

temporary - are established for a specific period.

6. According to the operations performed in the process of legal regulation, financial and legal norms are subdivided into:

general restraining - in a generalized form, they fix certain signs of regulated relations;

definitive - fix the essential features of the corresponding financial and legal categories of concepts and terms;

norms-principles - establish the basic principles of financial legislation;

complex - determine the procedure for application and subordination of regulatory legal acts that should operate in a specific case (if there are alternatives);

operational - determine the procedure for the entry into force of new financial and legal norms, the cancellation of the existing norms, the extension of the validity period of the norms, etc.

The structure of financial and legal regulations consists of three main elements: hypotheses, dispositions and sanctions, each of which reflects the characteristics of this branch of law.

Hypothesis indicates the conditions for the validity of the financial regulation.

Disposition establishes the content of the very rule of conduct, that is, prescribes the performance of certain actions for the formation, distribution or use of public financial resources, expresses the content of the rights and obligations of participants in financial relations.

Sanctions determine the measures of responsibility applied to violators of financial and legal norms. Financial and legal sanctions combine legal and penal (punitive) elements.

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1. Financial law as a science and academic discipline

Financial law is an independent branch of law, which is a set of legal norms regulating social relations arising in the process of creation, distribution and use by the state and local governments of certain funds of funds necessary for them to perform tasks and functions, by the method of "power and subordination", usually not based on chain of command.

Financial law consists of two parts - General and Special. The general part of financial law includes the rules governing general principles, legal forms and methods of financial activities of the state, the system of state bodies carrying out financial activities, their legal status, as well as the legal status of all subjects - participants in financial legal relations. This also includes the regulation of financial control in the state. A special part of financial law includes institutions of financial law located in a certain order and logical sequence, the connection between which is objectively determined. The main institutions of financial law are the following: budget law, tax law, the law of extra-budgetary funds, etc.

The sources of financial law are regulations that contain legal norms governing financial relations. Depending on the legal force of acts containing legal norms, the sources of financial law can be divided into the following groups.

Laws of the Russian Federation:

Constitution of the Russian Federation.

Acts of the Federal Assembly of the Russian Federation:

Federal constitutional laws;

Federal laws;

Acts of the Federal Assembly (declarations, regulations, resolutions, etc.).

Federal by-laws:

decrees, orders of the President of the Russian Federation;

resolutions, orders of the Government of the Russian Federation;

regulations of ministries and other central bodies;

orders, resolutions, instructions of other federal executive bodies.

The laws of the constituent entities of the Russian Federation;

constitutions, charters of the subjects of the Federation;

laws of the subjects of the Federation.

By-laws of the constituent entities of the Russian Federation:

decrees, orders of the Presidents (governors); resolutions, orders of the governments of the constituent entities of the Russian Federation; normative acts of the ministries of the constituent entities of the Russian Federation; orders, decisions of other bodies of the constituent entities of the Russian Federation.

Acts of local self-government bodies are normative acts of local administration, which are valid only on the territory of the municipality. Types of acts of local government:

Orders;

Solutions.

The generally recognized principles and norms of international law and the international treaties of the Russian Federation, ratified by Russia, are an integral part of its legal system. If an international treaty of the Russian Federation establishes rules other than those provided for by law, then the rules of the international treaty are applied (part 4 of article 15 of the Constitution of the Russian Federation).

The totality of regulations containing the rules of financial law constitutes financial legislation.

Financial law as a legal science studies the rules governing public relations arising in the implementation of financial activities; studies the practice of their application, the patterns of development of financial law as a branch of Russian law.

The science of financial law is a body of knowledge, provisions, categories developed by scientists studying the system of financial law, analyzing the practice of applying financial and legal rules. Based on the results obtained, scientists develop proposals for improving the legal regulation of public relations in the field of finance.

The science of financial law is developing in close contact not only with other legal (legal) sciences, financial science, which studies the essence of social relations - financial relations, which are the subject of regulation of financial law.

The principles of the science of financial law: objectivity, determinism, historicism, the unity of norms and practice.

Methods of science: formal dogmatic, the method of comparative jurisprudence, the method of concrete sociological research, the comparative historical method, the method of living knowledge.

2. Legal regulation of state and municipal expenses. Legal regime of budget expenditures

The state and municipalities are mobilizing funds into their financial funds in order to use them for the implementation of their own tasks and functions. Funds allocated by the state and municipalities from centralized and decentralized monetary funds for the implementation of their tasks and functions are state and municipal expenses.

State and municipal expenditures are fundamentally different from non-state expenditures. The latter are represented by expenses of private enterprises, expenses of public associations, etc. First, state and municipal expenditures are public in nature. They are carried out for the realization of national interests, interests of high social significance, collective interests. For example, at the expense of government spending, the country's defense, environmental and law enforcement activities, social security of the population, etc. are provided. As for the costs of private enterprises, they are carried out, ultimately, in order to increase the profits of those economic entities who own this enterprise on the basis of private ownership. Secondly, state and municipal expenses in the main part of the cash flow are carried out on the basis of special laws that annually approve the plans for these expenses. Thus, budget expenditures are carried out on the basis of annually adopted laws on the budget and municipalities on the budget. Likewise, state extra-budgetary funds are implemented on the basis of annually adopted laws on the budget of each of these funds. Non-governmental expenditures are not carried out on the basis of special annual laws (decisions). State and municipal expenditures are varied, for the sources from which they are carried out are diverse. These sources include:

a) budgets of all levels of the budgetary system of the Russian Federation;

b) state (municipal) off-budget funds of the Russian Federation;

c) targeted monetary funds of the Government of the Russian Federation;

d) state branch financial funds;

e) other state trust funds;

f) financial funds of state and municipal unitary enterprises.

The subjects carrying out state and municipal expenditures are: the Russian Federation, constituent entities of the Russian Federation, municipalities represented by the relevant authorities, the Government of the Russian Federation, ministries of the Russian Federation that are holders of sectoral state funds, state and municipal unitary enterprises, etc. In addition, state and municipal expenditures are carried out by budgetary institutions. However, unlike all of the above entities, budgetary institutions are not holders of any state and municipal monetary funds. They spend state and municipal funds received from the budgets. In this sense, they act as a link in the system of state and municipal budget expenditures.

The system of state and municipal expenditures involves their division according to various criteria. First, there are centralized and decentralized state and municipal expenditures. Centralized expenditures are carried out from centralized state and municipal funds: budgets, state extra-budgetary funds, state branch monetary funds. Decentralized expenditures are made at the expense of financial resources of state and municipal unitary enterprises, as well as at the expense of budgetary allocations received by budgetary institutions. Secondly, depending on the belonging of financial resources to one form of ownership or another, one distinguishes between government spending and municipal spending. Municipal expenditures are carried out at the expense of municipal budgets, municipal unitary enterprises, municipal extra-budgetary funds. They are aimed at realizing the tasks and goals of local self-government. All other expenses are government expenses.

State and municipal expenditures are carried out in certain ways. The main way to implement budgetary expenditures is Financing - this is the implementation of expenditures on terms of irrevocability and gratuitousness. In this way, funds are spent from budgets and from state extra-budgetary revenues, as well as from some other targeted state monetary funds.

Financing as a way of carrying out state and municipal expenditures is carried out in two forms: a) in the form of direct financing; b) in the form of offset financing.

Direct financing is a real allocation of funds on a gratuitous and irrevocable basis from budgets and state extra-budgetary funds. In addition to financing, public lending is a way of implementing state and municipal expenditures. Public lending is the implementation of expenses on terms of repayment and reimbursement. In this way, budget funds are spent, as well as some state branch funds.

The central place in the system of state and municipal expenditures is occupied by budget expenditures. There are several reasons for this. Firstly, these are expenses through which the financial policy of the state is generally implemented. Secondly, these are the largest expenses in terms of volume. Third, they ensure the implementation of all the tasks and functions of the state.

State and municipal expenses are carried out in accordance with the laws and legal acts of the executive authorities. A large number of legal norms governing state and municipal expenditures led to the existence of a section of financial law “state and municipal expenditures”. This section is a set of legal norms governing relations regarding the allocation of financial resources from state and municipal monetary funds (centralized and decentralized).

The financial section "state and municipal expenditures" includes legal institutions as constituent parts.

First, today it is advisable to single out the institution of budget expenditures as part of this section. This is due to the very large number of rules governing budget expenditures. In this institution, groups of norms can be distinguished that regulate:

a) budgetary financing;

b) budget lending;

c) financing in the form of budgetary investments of various business entities (entities making state capital investments);

d) financing of local governments in the form of transfers to the population;

e) financing from targeted budget funds and reserve funds, as well as some others. These norms are contained in Art. 75-83, 227, 237, 252, 253 of the Budget Code of the Russian Federation, in the Federal Law "On the financial foundations of local self-government in the Russian Federation", in the laws on budgets for the coming financial year, etc.

Secondly, quite recently, the legal institution of expenditures of state extra-budgetary funds has appeared in the legal section of state and municipal expenditures. This institution has not yet been fully formed. Today, the legal regime of expenses of the Social Insurance Fund of the Russian Federation is quite clearly defined, and, to a lesser extent, the legal regime of expenses of the Pension Fund of the Russian Federation and medical insurance funds. In particular, the norms of this legal institution are contained in the Federal Law "On compulsory insurance against industrial accidents and occupational diseases" dated July 24, 1998, in the decree of the Government of the Russian Federation "On approval of the Rules for calculating, accounting and spending funds for compulsory social insurance. from industrial accidents and occupational diseases "dated March 2, 2000, etc.

Thirdly, the section of state and municipal expenditures includes financial and legal norms governing the expenditures of state and municipal unitary enterprises. These are the rules governing the procedure for using the profits of these enterprises for: payment of penalties for tax violations; transfer of the free balance of profits to the budget by a state-owned enterprise, etc. The norms governing the aforementioned expenses are contained in the Law of the Russian Federation "On tax on profits of enterprises and organizations", in the decree of the Government of the Russian Federation "On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms) of October 6, 1994, etc.

Fourth, the financial and legal section of state and municipal expenditures includes the norms governing the expenditures of state sectoral monetary funds, as well as trust funds of the Government of the Russian Federation. These norms are contained in the decrees of the Government of the Russian Federation, establishing the legal regime of the named funds. For example, in accordance with the Procedure for the formation and use of the reserve fund of the Ministry of Transport of the Russian Federation to ensure the safe operation of transport systems and eliminate the consequences of emergencies in the transport complex, approved by the decree of the Government of the Russian Federation of July 21, 1997, the funds of this fund are allocated on a returnable or non-returnable basis. ... The decision on this issue is taken by the Ministry of Transport of the Russian Federation.

The financial and legal division of state and municipal expenditures is in the development stage and is very closely related to budget law, the institution of state extra-budgetary funds, and tax law.

The formation of budgetary expenditures is based on the minimum state social standards, standards for financial costs for the provision of public services and unified methodological foundations for calculating the minimum budgetary provision.

Current expenditures of budgets - a part of budget expenditures that ensures the functioning of state authorities, local governments, budgetary institutions, the provision of state support to other budgets and certain sectors of the economy in the form of grants, subsidies and subventions for the current operation, as well as other budget expenditures not included in capital expenditures.

Capital expenditures of budgets - a part of budget expenditures that provides innovation and investment activities, expenditures for capital repairs and other expenditures associated with expanded reproduction, expenditures in the implementation of which property is created or its value increases.

Expenses are allocated between budgets based on the following basic principles:

Correspondence of the composition of expenses to the competence of the authorities of the Russian Federation, subjects of the federation or local authorities (Articles 84 - 87 BC);

Accounting for the subordination (subordination) of enterprises, organizations, institutions when forming the costs of each budget;

Taking into account the significance of certain events, institutions, the scale and consequences of their influence on the development of society;

The independence of the subjects of the federation and local governments in determining the directions and composition of the expenditures of their budgets.

The provision of budgetary funds is carried out in the following forms:

Appropriations for the maintenance of budgetary institutions;

Funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts;

Transfers to the population, including:

Appropriations for the implementation by local governments of mandatory payments to the population established by law;

Appropriations for the implementation of certain state powers transferred to other levels of government;

Appropriations for compensation of additional expenses arising as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

Budget loans to legal entities (including tax credits, deferrals and installments for the payment of taxes and payments and other obligations);

Subventions and subsidies to individuals and legal entities;

Investments in the authorized capital of existing or newly created legal entities;

Budget loans, grants, subventions and subsidies to budgets of other levels of the budgetary system of the Russian Federation, state extra-budgetary funds;

Credits and loans within the country at the expense of government external borrowings;

Loans to foreign countries;

Funds for servicing debt obligations, including state or municipal guarantees (Art. 69 BC).

3. Banking system. Relations between the Bank of Russia and credit institutions

control tax regulation currency

The banking system is a set of banks operating in the country, credit institutions and individual economic organizations performing banking operations. In addition, the banking system includes specialized organizations that ensure the activities of banks and credit institutions: settlement and cash and clearing centers, bank audit firms, dealer firms dealing with bank securities, organizations that provide banks with equipment, information, personnel.

The existing banking system has a two-tier organization. The top level is the Central Bank (CB); the lower level is commercial banks and credit organizations. The Central Bank is decisive for the banking system, its activities allow regulating and controlling monetary relations in general, while maintaining the freedom of private entrepreneurship, which is ensured by the activities of commercial banks. The Central Bank in all countries is the main link in the banking system, an institution that regulates the entire banking system.

The bank, protecting and realizing the interests of the state, generally performs the following functions: carries out a monopoly issue of banknotes, thereby being a bank of banks; is the banker of the government; conducts monetary regulation and banking supervision. It also regulates foreign exchange and collateral reserves, is a traditional custodian of gold and foreign exchange reserves and carries out numerous financial transactions at the international level: it regulates international settlements, balances of payments, participates in the operations of the world market of loan capital and gold, and represents its country in international lending operations.

The main functions of commercial banks are:

1) mobilization of temporarily free funds of enterprises, organizations, population and their transformation into capital;

2) lending to enterprises, the state, the population;

3) settlement and cash services for clients.

Relations between the Bank of Russia and credit institutions

The transition to market relations, as noted earlier, does not exclude state regulation of various spheres of public life, including in the credit sphere. In order to implement agreed measures to implement a unified state policy in the field of monetary relations, mutual representation of the Government of the Russian Federation was established at meetings of the Board of Directors of the Central Bank of the Russian Federation (the Minister of Finance of the Russian Federation and the Minister of Economy of the Russian Federation participate in meetings of the Board of Directors with an advisory vote) and the Chairman of the Bank of Russia at meetings of the Government of the Russian Federation. The Bank of Russia and the Government of the Russian Federation inform each other about proposed actions of national importance, coordinate their policies, and hold regular consultations.

The legal status of the Bank of Russia and its relationship with credit institutions are determined by the fact that, on the one hand, the Bank of Russia is endowed with broad powers to manage the monetary system of the Russian Federation, and on the other hand, the Bank of Russia is a legal entity entering into certain civil legal relations with banks and other credit organizations.

The Bank of Russia does not directly control the activities of economic entities and other credit institutions, takes measures to protect the interests of depositors; to ensure the stability of the banking system, it creates an insurance fund at the expense of obligatory contributions from credit institutions on the terms and in the manner determined by the Bank of Russia.

The Bank of Russia has the right to provide loans to Russian and foreign credit institutions and the Government of the Russian Federation for a period not exceeding one year, secured by securities and other assets, unless otherwise provided by the law on the federal budget. Bank of Russia loans can be secured by:

gold and other precious metals in various forms;

foreign currency;

promissory notes in Russian and foreign currencies with maturities up to six months;

government securities.

The lists of promissory notes and government securities suitable for securing loans from the Bank of Russia are determined by the Board of Directors. In cases established by the Board of Directors, other values, as well as guarantees and sureties, may act as security.

In order to influence the liquidity of the banking system, the Bank of Russia refinances banks by providing them with short-term loans at the discount rate of the Bank of Russia and determines the conditions for granting loans secured by various assets.

According to the law, the Bank of Russia is the lender of last resort. It contributes to the creation of conditions for the stable functioning of credit institutions without interfering with their operational activities.

As a governing body of the credit system of the Russian Federation, exercising regulatory functions, it has the right to issue regulations on issues within its competence in the field of bank lending.

In accordance with the legislation, the Bank of Russia exercises control over the legality and expediency of the creation of banks and non-bank credit institutions. This control is carried out in the process of considering the issue of registering a credit institution in the Book of State Registration of Credit Institutions, issuing and revoking licenses for the right to carry out banking operations both in rubles and in foreign currency.

Refusal to register a credit institution and issue a license to carry out banking operations, as well as failure by the Bank of Russia to make an appropriate decision within the established time limit, may be appealed to an arbitration court.

The Bank of Russia, in accordance with the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)", in order to ensure the stability of credit institutions, may establish certain mandatory standards for them:

1. The minimum size of the authorized capital for newly created credit institutions; the minimum amount of equity (capital) for operating credit institutions. The minimum amount of own funds (capital) is established as the sum of the authorized capital, funds of a credit institution and retained earnings. The Bank of Russia officially announces an increase in the minimum amount of its own funds (capital) no later than three years before its introduction.

The authorized capital of a credit institution is made up of the contributions (par value of shares) of its founders (participants). Contributions to the authorized capital can be in the form of:

Money;

tangible assets.

Tangible assets (banking equipment, buildings, premises in which the credit institution is located, other property) contributed to the charter capital of a credit institution in accordance with the established procedure become its property.

Intangible assets (including the right to lease premises) and securities cannot be contributed to the charter capital of a credit institution.

2. The maximum size of the non-monetary portion of the charter capital of a credit institution should not exceed 20% in the first two years of the credit organization's activity and 10% in subsequent years (taking into account the amounts allocated to the charter capital based on the capitalization of the revaluation of the non-monetary portion of the charter capital).

3. The maximum exposure to a single borrower or a group of related borrowers. This standard is set as a percentage of the credit institution's own funds. When determining the amount of risk, the entire amount of the credit institution's loans to a given borrower or a group of related borrowers, as well as guarantees and sureties presented by the institution to the borrower or a group of borrowers, are taken into account.

4. The maximum size of large credit risks. The specified standard is established as a percentage of the aggregate amount of major risks and the credit institution's own funds.

Bank of Russia Bulletin. 1998. No. 55.

A major credit risk is the volume of loans, guarantees and sureties in favor of one client in the amount of more than 5% of the credit institution's own funds. The maximum size of large credit risks cannot exceed 25% of the credit institution's own funds. The Bank of Russia has the right to keep a register of large credit risks of credit institutions.

5. The maximum amount of risk per creditor (depositor). This standard is established for one creditor as a percentage of the amount of the deposit, guarantees and sureties received, account balances of one or related creditors (depositors) and the credit institution's own funds.

6. Ratios of liquidity of a credit institution, which are defined as:

the relationship between its assets and liabilities, taking into account the timing,

amounts and types of assets and liabilities and other factors;

the ratio of its liquid assets (cash, demand claims, short-term securities, other easily realizable assets) and total assets.

7. Ratios of capital adequacy. These ratios are defined as the maximum ratio of the total amount of the credit institution's own funds and the amount of its assets, weighted by the level of risk.

8. The maximum amount of attracted monetary funds (deposits) of the population, which is determined as the maximum ratio of the total amount of monetary deposits (deposits) of citizens and the value of the bank's own funds (capital).

9. Sizes of currency, interest and other risks.

10. The minimum amount of reserves created for high-risk assets.

11. Standards for the use of banks' own funds for the acquisition of shares (stocks) of other legal entities. The size of the specified standard cannot exceed 25% of the credit institution's own funds.

12. The maximum amount of loans, guarantees and sureties provided by the bank to its participants (shareholders). The specified standard cannot exceed 20% of the bank's own funds.

With the help of mandatory ratios, the Bank of Russia influences the activities of credit institutions, contributes to the creation of conditions for their sustainable functioning, and maintains the stability of the Russian credit system. When establishing mandatory standards for credit institutions, social relations arise that, by their nature, relate to the sphere of financial activities of these economic entities; when they are legally regulated, the “power and subordination” method is applied (credit institutions (legal entities) that are not based on subordination relationships are not part of the Bank of Russia system). Therefore, the relationships discussed above are financial and legal.

4. Legal basis of foreign exchange regulation

Foreign exchange regulation is the activity of state bodies aimed at regulating the procedure for performing foreign exchange transactions.

The purpose of foreign exchange regulation is to conduct an effective monetary policy in a market economy, serving as an instrument for achieving the macroeconomic goals of the state.

Regulation of currency relations is carried out taking into account the economic objectives of the state. After the proclamation of its sovereignty, the Russian Federation began to pursue a policy of liberalization in the regulation of currency relations: the state monopoly on currency and part of currency values, as well as on transactions with them, was abolished; allowed under the control of the state to export from the country of currency and a number of currency values; in certain cases and within certain limits, foreign currency may be circulated on the territory of the country as a means of payment.

Article 3 of the Federal Law "On Currency Regulation and Currency Control" defines the following basic principles of currency regulation:

1) the priority of economic measures in the implementation of state policy in the field of currency regulation;

2) exclusion of unjustified interference of the state and its bodies in foreign exchange transactions of residents and non-residents;

3) the unity of the foreign and domestic foreign exchange policy of the Russian Federation;

4) the unity of the system of currency regulation and currency control;

5) ensuring by the state of the protection of the rights and economic interests of residents and non-residents in the implementation of foreign exchange transactions.

Currency legal regulation is carried out at two levels: normative and individual.

Legal regulation consists in the creation (development and approval) of legal norms, the object of which is public relations related to currency.

Individual legal regulation is the application of legal norms to specific life circumstances, which entails the emergence, change and termination of specific currency legal relations.

The fundamentals of the organization and implementation of currency regulation are determined by the Federal Law "On Currency Regulation and Currency Control". More detailed regulation of particular issues related to currency relations is carried out in other legislative and other normative acts, including departmental ones (which, however, are of general importance).

In accordance with the above-mentioned Federal Law, the main body of currency regulation is the Central Bank of the Russian Federation (Bank of Russia) and the Government of the Russian Federation. To implement functions in the field of currency regulation, these bodies, within their competence, issue regulatory legal acts that are binding on residents and non-residents.

Acting as bodies of currency regulation, the Bank of Russia and the Government of the Russian Federation have, as already noted, a rule-making function, that is, they have the right to issue, within their competence, normative legal acts that are binding on residents and non-residents. The law distinguishes between the exclusive competence of the Bank of Russia, the exclusive competence of the Government of the Russian Federation, and the joint competence of the Bank of Russia and the Government of the Russian Federation for the adoption of acts of currency legislation. So, for example, non-residents on the territory of the Russian Federation have the right to open bank accounts (bank deposits) in foreign currency and the currency of the Russian Federation only in authorized banks. The procedure for opening and maintaining bank accounts (bank deposits) of non-residents opened in the Russian territory, including special accounts, is established by the Bank of Russia (part 1.2 of article 13).

Acts of currency legislation are adopted by the Bank of Russia in the form of instructions, regulations and instructions, and by the Government of the Russian Federation - in the form of resolutions and orders. Acts of currency legislation adopted by federal executive bodies within their competence are mainly in the form of orders, instructions and regulations.

In the field of currency regulation, the Bank of Russia has the right to issue regulatory legal acts:

Establishing the procedure and conditions for exchange trading in foreign currency (Federal Law "On Currency Regulation and Currency Control") ";

Establishing the procedure for carrying out foreign exchange transactions between authorized banks, performed by them on their own behalf and at their own expense (part 2 of article 9 of the Federal Law "On Currency Regulation and Currency Control");

Establishing the procedure for opening and maintaining bank accounts (bank deposits) of non-residents opened on the territory of the Russian Federation (Part 2 of Art. "3 of the Federal Law" On Currency Regulation and Currency Control ").

As a currency regulation body, the Bank of Russia implements not only rule-making, but also control functions. In particular, he is responsible for establishing uniform forms of accounting and reporting on foreign exchange transactions, the procedure and terms for their submission. In order to fulfill this obligation, the Bank of Russia adopted Directive No. 376U dated January 6, 2004 “On the List, Forms and Procedure for Compiling and Submitting Reporting Forms for Credit Institutions to the Central Bank of the Russian Federation”.

A feature of the legal status of currency regulation bodies is the right to carry out all types of currency transactions without restrictions. However, at present, such a right is granted not only to the currency regulation bodies, but also to the federal executive bodies specially authorized by the Government of the Russian Federation. For example, on the basis of the Decree of the Government of the Russian Federation of December 20, 2004 No. 8 "3" On the conduct of foreign exchange transactions by the Foreign Intelligence Service of the Russian Federation ", such a right was granted to the SVR of Russia.

In order to strengthen control over foreign exchange transactions, the Bank of Russia prohibited the sale of goods (works, services) to citizens in Russia for foreign currency in cash. At the same time, all payments between authorized enterprises and citizens for the goods (work, services) sold by the latter on the territory of the Russian Federation can be carried out in rubles and foreign currency in all forms accepted in international practice (including payment by credit and debit cards), with the exception of payments in foreign cash. currency.

An effective system of foreign exchange regulation is foreign exchange intervention. It consists in the fact that the Bank of Russia intervenes in operations in the foreign exchange market in order to influence the ruble exchange rate by buying or selling foreign currency. The Bank of Russia is conducting foreign exchange interventions in order to bring the ruble exchange rate as close as possible to its purchasing power and at the same time to find a compromise between the interests of exporters and importers.

Enterprises of the raw materials complex are interested in a slight undervaluation of the ruble, they provide the bulk of Russia's foreign exchange earnings. Enterprises that receive raw materials, materials, components from abroad, as well as industries that are still producing products that are not competitive compared to foreign products, are interested in a slight overvaluation of the ruble. This is especially true for agricultural production, since more than 1/3 of the country's food demand is satisfied by imports.

Along with foreign exchange intervention, the Bank of Russia is taking a number of administrative measures to adequately implement foreign exchange regulation. Such measures include, in particular:

limiting the operations of commercial banks on the purchase and sale of foreign currency in the foreign exchange market.

The Bank of Russia pays great attention to regulating the circulation of foreign currency in cash, since this issue is of current importance to Russia.

The legislation of the Russian Federation defines the following legal framework for the functioning of the internal foreign exchange market:

a) the purchase and sale of foreign currency in the Russian Federation is carried out through authorized banks in the manner established by the Bank of Russia;

b) the Central Bank of the Russian Federation, in order to regulate the internal foreign exchange market of the Russian Federation, has the right to establish a limit for the deviation of the foreign currency purchase rate from its sale rate, as well as to conduct transactions for the purchase and sale of foreign currency;

c) when carrying out foreign trade activities, residents are obliged to credit the received foreign currency to their accounts in authorized banks and then repatriate (return) it to the territory of the Russian Federation.

5. Tax control (concept, types, forms of carrying out, bodies and their powers)

Traditionally, tax control is considered within the framework of state financial control. So, the tax authorities, being bodies of special competence, solve special tasks to ensure the filling of the revenue side of the budgets, the timeliness and correctness of settlements of organizations and individuals with the state. The procedure for exercising tax control, the legal status and powers of tax authorities are primarily regulated by the Tax Code of the Russian Federation. Tax control is distinguished by essential features, therefore, its legal regulation is considered, as a rule, separately, as a separate block.

By the Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies", the FHC of Russia was formed, which is under the jurisdiction of the Ministry of Finance of Russia. State tax control is carried out by officials of tax authorities, through tax audits, obtaining explanations from taxpayers, tax agents and tax payers, checking accounting and reporting data, examining premises and territories used to generate income (profit), as well as in other forms provided for by law ...

Customs authorities, internal affairs bodies and other state bodies (for example, the Accounts Chamber of the Russian Federation, the Ministry of Finance of Russia) are also vested with separate control powers in the tax area.

In general, it can be noted that state tax control is carried out in the form of follow-up control and has a clearly defined legislative focus, namely, ensuring the filling of the revenue side of budgets of all levels. The tax authorities cannot be attributed in their pure form to the bodies of state financial control, since their main task is fiscal, and control is an important, but secondary function in relation to the main task. At the same time, given the fact that most of the public financial resources are formed through compulsory payments, tax authorities are an integral link in the system of state financial control.

The task of the Federal Tax Service of Russia, in accordance with the current legislation, is to ensure a system for monitoring compliance with tax legislation, the correctness of calculation, completeness and timeliness of tax payments to the relevant budgets. In the literature on financial law, the following principles of tax control are distinguished, which are inherent in financial control in general: legality, publicity, federalism, planning, independence, objectivity and competence.

According to the Tax Code of the Russian Federation, tax control is recognized as the activities of authorized bodies to control compliance by taxpayers, tax agents and payers of levies with legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation.

During tax control, the collection, storage, use and dissemination of information about a taxpayer (tax payer, tax agent) obtained in violation of the provisions of the Constitution of the Russian Federation, the Tax Code of the Russian Federation, federal laws, as well as in violation of the principle of safety of information constituting the professional secret of other persons is not allowed , in particular, attorney-client privileges, audit secrets.

The content of tax control includes: checking the fulfillment of obligations by individuals and organizations to calculate and pay taxes; verification of tax registration and fulfillment by taxpayers of related obligations; checking the correctness of accounting (tax) accounting, the timeliness of the submission of tax returns and the reliability of the information contained therein; checking the correspondence of large expenses of individuals to their income; verification of the fulfillment by tax agents of their obligations to calculate, withhold from taxpayers and transfer taxes and fees to the appropriate budget (state non-budgetary fund); verification of compliance by taxpayers and other persons with the procedural order provided for by tax legislation; verification of compliance by banks with obligations stipulated by tax legislation; checking the correctness of the use of cash registers in the implementation of cash settlements with the population; prevention and suppression of violations of legislation on taxes and fees; identification of problem categories of taxpayers; identification of violators of tax legislation and bringing them to justice; compensation for material damage caused to the state as a result of non-fulfillment by taxpayers (tax agents) and other persons of the obligations stipulated by tax legislation.

Controlled entities in accordance with paragraph 1 of Art. 82 of the Tax Code of the Russian Federation are taxpayers, payers of fees, tax agents. In addition, tax control is exercised in relation to other persons, such as registration authorities and banks.

The main goal of tax control is to create an effective taxation system, to ensure tax discipline among taxpayers.

The tasks of tax control include ensuring the correct calculation, timely and full payment of taxes and fees to the budget system - bringing to justice violators of legislation on taxes and fees and preventing violations of legislation on taxes and fees, as well as compensation for damage caused to the state as a result of non-compliance by taxpayers (tax agents) and other persons of their duties.

The main form of tax control is the audits provided for in Art. 87-89 of the PC of the Russian Federation, and registration of a taxpayer, established by Art. 83-85 of the Tax Code of the Russian Federation.

In accordance with Art. 83 of the Tax Code of the Russian Federation, in order to conduct tax control, organizations and individuals are subject to registration with tax authorities, respectively, at the location of the organization, the location of each of its separate divisions, the place of residence of an individual, as well as at the location of their real estate and vehicles ... Registration of an organization or an individual entrepreneur with the tax authority is carried out on the basis of information contained, respectively, in the unified state register of legal entities, the unified state register of individual entrepreneurs, in the manner established by the Government of the Russian Federation. Registration of individuals who do not belong to individual entrepreneurs, a notary in private practice, and a lawyer is carried out by the tax authority at the place of residence on the basis of information and information, respectively, reported by the bodies and the chamber of law specified in Art. 85 of the Tax Code of the Russian Federation.

According to paragraph 1 of Art. 83 of the PC of the Russian Federation, organizations that include separate subdivisions located on the territory of the Russian Federation are subject to registration with the tax authorities at the location of each of their separate subdivisions. An application for registration of an organization at the location of a separate subdivision is submitted within one month after the creation of a separate subdivision.

The procedure for registering and deregistering organizations and individuals, as well as the procedure for assigning a taxpayer identification number is governed by the norms of Art. 84 of the Tax Code of the Russian Federation.

In accordance with Art. 87 of the Tax Code of the Russian Federation, the purpose of cameral and field tax audits is to monitor compliance by a taxpayer, payer of fees or a tax agent with legislation on taxes and fees.

The Tax Code of the Russian Federation provides for two types of tax audits: in-house and on-site.

A cameral tax audit is the most common type of audit. Its frequency is determined by the deadlines for submitting tax returns, calculations and advance payments established by the legislation on taxes and fees. The purpose of the office audit is to identify errors made when filling out a tax return. The subject of a desk audit in accordance with this article is tax declarations (calculations), as well as documents serving as the basis for calculating and paying taxes. The term for a desk tax audit is three months from the date the taxpayer submits a tax declaration (calculation). In case of an error in the tax declaration (calculation) and (or) a contradiction between the information contained in the submitted documents, or a discrepancy between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received during tax control, This is communicated to the taxpayer in the form of a request for the submission of the necessary explanations within five days or for the introduction of appropriate corrections within the prescribed period. At the same time, when conducting a cameral tax audit, the tax authority does not have the right to demand additional information and documents from the taxpayer, except for the cases provided for in Art. 88 of the Tax Code of the Russian Federation. However, the Tax Code of the Russian Federation provides for three cases when the tax authorities have the right to additionally demand from taxpayers:

1) using tax benefits - documents confirming the right of these taxpayers to these tax benefits;

2) applying tax deductions - documents confirming in accordance with Art. 172 of the Tax Code of the Russian Federation the legality of the application of tax deductions (when filing a tax return for value added tax, in which the right to refund the tax is declared, a desk tax audit is carried out taking into account the specifics provided for by the Tax Code of the Russian Federation, on the basis of tax declarations and documents submitted by the taxpayer);

3) paying taxes related to the use of natural resources - documents that are the basis for calculating and paying taxes.

Onsite tax audits are governed by Art. 83 N K RF, as well as by-laws. The subject of the on-site tax audit is the correctness of the calculation and the timeliness of payment of taxes. The tax authorities organize the work on conducting field audits on the basis of the order of the Federal Border Service of Russia dated May 30, 2007 MM-3 06/333 "On Approval of the Concept of the Planning System for Field Tax Audits". Based on this Concept, the Public Criteria for Self-Assessment of Risks for Taxpayers were prepared, which were used by tax authorities in the process of selecting objects for conducting field tax audits dated June 25, 2007.

According to Art. 89 of the Tax Code of the Russian Federation, an on-site tax audit is carried out on the territory of the taxpayer on the basis of the decision of the head of the tax authority. If the taxpayer does not have the opportunity to provide premises for conducting an on-site tax audit, the on-site tax audit can be carried out at the location of the tax authority. The term for conducting an on-site tax audit is calculated from the date of the decision on the appointment of the audit and until the day of drawing up a certificate of the performed audit. When calculating the deadlines, the following restrictions provided for by the PC of the Russian Federation should be taken into account:

1) within the framework of an on-site tax audit, a period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made can be checked;

2) the inspection cannot last more than two months, however, the specified period can be extended up to four months, and in exceptional cases - up to six months.

Bibliography

1. Maltsev V.A. Tax law: Uch. - M: Academy, 2004

2. The budgetary code of the Russian Federation. - M.: Yurayt - Publishing, 2007

3. Tax Code of the Russian Federation: Part 1.2. - M: Yurayt-Izdat, 2007

4. Pole GB Taxes and taxation. Textbook for universities.- M .: INFRA-M.- 2003.- 326 p.

5.Financial Law: Academic / Ed. O. N. Gorbunova. - M: Lawyer, 2005

6. Financial Law: Uch.pos./ Ed. Kosarenko N.N. - Rostov n / a: Phoenix, 2004

7. Financial law: Uch.pos./ Ed. MM. Pickle. - M: Unity-Dana, 2006

8. Financial Law: Academic / Ed. N.I. Khimicheva. - M: Lawyer, 2007

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The science of financial law is a part of legal science. The Great Soviet Encyclopedia (third edition) gives the following definition of science: "The sphere of human activity, the function of which is the development and theoretical systematization of objective knowledge about reality." From this definition, we can conclude that any science is:

  • 1 A certain amount of accumulated, meaningful and systematized knowledge about any area of ​​reality;
  • 2) the cognitive activity of specialists in this area. In other words, in any science we find an orientation toward something that, due to this orientation, is its subject for this science. As Aristotle believed, every science has (deals with this or that special being, and, assigning itself some (separate) area, it deals with this area). Note that the science of financial law corresponds to Aristotelian words, it has its own special existence, its own subject of research. It is the subject of research that the science of financial law differs from other legal sciences.

The subject of the science of financial law is the system of knowledge about financial law and public finance management. It seems that we can talk about three directions of this knowledge:

First, this knowledge is embodied in the form of financial and legal categories (concepts). The science of financial law is characterized by the fact that its content is formed by a system of related and coordinated main categories such as "public finance", "financial activities of the state", "financial acts", "financial and legal norms", etc. These concepts express the main, the essential, which characterizes the financial and legal reality.

Secondly, this knowledge is embodied in the form of research on financial and legal norms and their institutions - budgetary, tax, emission law. This knowledge is classified, systematized and generalized. At the same time, financial and legal norms are studied as phenomena of the same order, constituting an independent branch in law, having their own area of ​​legal regulation in their continuous development and improvement. On the basis of such a study, theoretical problems are developed that are necessary for the correct application of financial law in the practice of financial and credit workers, tax inspectors.

Thirdly, this knowledge is embodied in the form of "experiential knowledge" (Kant). The science of financial law studies financial law, substantiates it as an independent branch of law in jurisprudence, but studies it not dogmatically, but in close connection with life, with the law enforcement activities of financial bodies, summarizes the experience of the development of financial law in civilized countries of Europe and America, analyzes financial and legal models that can be borrowed and used in our country. In other words, the science of financial law studies the practice of applying financial laws through its analysis and synthesis.

Separately, it is necessary to say about the study of the current rules of financial law. There are three functions performed by the science of financial law in relation to the current financial law - analytical, critical, constructive. The analytical function consists in commenting, classifying financial and legal norms, in bringing all these norms into a coherent and understandable system. The critical function is to identify defects and shortcomings in the current financial legislation, fixing inconsistencies of legal norms with the requirements of life. The constructive function contributes to the formation of new financial and legal norms and institutions. According to O.S. Ioffe, this function precedes the issuance of a new law and is used in the process of rule-making activities of the state. Analysis of the current financial and legal norms and the practice of their application allows the science of financial law to play an active role in improving financial legislation. The characteristic of the subject of the science of financial law allows us to give its brief definition. The science of financial law is a system of specific knowledge about financial law, which has a sufficient degree of unity, systematization and generalization. Although this knowledge has generalized three directions, in general they are characterized by the unity, which is due to the fact that they are grouped around a number of basic basic concepts such as "state. finance "," budget "," tax system "," banking system ", etc.

Features of the science of financial law are that it is:

  • 1) social science, the subject of which is social categories - state. finance, legal regulations governing the financial activities of the state, taxes on legal entities and individuals. By this feature, the science of financial law differs from both natural and other legal sciences;
  • 2) a science that studies such financial and legal phenomena, which by their legal nature are public law, taking place in the field of state. (public) finance. In the area of ​​private finance, where there is a relationship that ensures the financial autonomy of individual owners and corporations, civil law rules apply;
  • 3) legal science, which studies such financial and legal categories and phenomena, of which many are dual in nature, i.e. represent an organic combination of legal and economic "matter". So, money is the product of the economic law of value, and the creation of the state. authorities. In any case, the science of financial law cannot do without economic concepts, which constitute, as it were, an obligatory foundation of many financial and legal phenomena. The well-known specialist in financial law V.A. Lebedev, and in Soviet times this feature of financial and legal phenomena was constantly emphasized by E.A. Rovinsky;
  • 4) a science designed not only to explain financial and legal phenomena, but to serve as a basis for solving practical issues of financial authorities.

The science of financial law is a necessary component of Russian legal science. At the same time, in relation to other sectoral and most fundamental legal sciences, it occupies a place in the second echelon and follows the sciences of state, administrative, civil and criminal law. This is explained both by the volume of financial and legal norms and categories studied by this science, and by the fact that this science was formed later as a result of the branching off from science of the state. and administrative law.

Therefore, this science is most closely related to the latter two. It is not for nothing that the sources of the science of financial law were the largest state scholars and administrators: C. Boden, C. Montesquieu, K. Yusti, I. Zonnefels, M. M. Speransky.

Financial and state sciences Law jointly develop the basic theoretical provisions related to budget law, budgetary structure, budgetary functions of representative bodies. For example, the provisions of the science of the state. the rights on the federal structure of the Russian state serve as a theoretical basis for the development of such issues of the science of financial law as the budgetary rights of the subjects of the Federation, their budgetary structure. At the same time, the science of the state. law uses the achievements of the science of financial law, its factual material and generalizations. Thus, the connection between the two sciences - financial and government. law is mutual, bilateral.

Closely the science of financial law adjoins the science of administrative law, representing in the aspect of its genealogy its kind of offshoot. Essentially, both sciences have much in common in the subject of research, that is, they study the state. control. In other words, both sciences have a common cognitive zone, but the science of financial law in the field of government. management has its own aspects of study, namely the management of the state. finance. She concretizes attention to the financial activities of the state. bodies (Federal Assembly, Council of Ministers of the Russian Federation, Ministry of Finance of the Russian Federation, Central Bank of the Russian Federation), determines the financial obligations of citizens and legal entities.

The science of financial law is closely related to the political economy of the financial science. The great English political economist Adam Smith substantiated the legal nature of tax and gave one of the most powerful impetus for the development of the science of financial law.

Financial right being a branch of Russian law, it regulates social relations arising in the process of carrying out financial activities, i.e. activities aimed at the creation, distribution and use of certain funds of funds.

Financial law as a legal science studies the rules governing public relations arising in the implementation of financial activities; studies the practice of their application, the patterns of development of financial law as a branch of Russian law.

The science of financial law is a body of knowledge, provisions, categories developed by scientists studying the system of financial law, analyzing the practice of applying financial and legal rules. Based on the results obtained, scientists develop proposals for improving the financial and legal regulation of public relations in the field of finance.

The system of Russian law includes a number of branches - its largest subdivisions. Each of them applies to a special type of social relations that require appropriate methods of legal regulation 1 (subordination of some subjects to others or the consolidation of the equality of the parties, etc.).

In the literature, doubts were expressed about the independence of financial law as a branch in the legal system. It has been argued, for example, that this is part of state and administrative law, or even only administrative law. In the discussion on this issue, convincing arguments were expressed that refuted the aforementioned doubts, and the main argument is that financial law has specificity in the subject and method of legal regulation, which is required to distinguish the totality of legal norms into the branch of law 1.

More than three decades have passed since the positive answer to this question was reasonably established, and the discussion ended painlessly and imperceptibly. Its futility and sterility are especially evident in modern conditions. Economic transformations, enhancing the role of the financial "mechanism, necessitate a deeper legal regulation of its functioning, condition the development of financial law as a special branch of law.

Note that financial law in an independent form existed in pre-revolutionary (until 1917) Russia and was taught at universities 2. The same situation exists in modern foreign countries 3.

So, being in the legal system of Russia one of its branches, financial law has its own subject of regulation, not characteristic of other branches of law, namely financial social relations arising in the process of financial activities of the state and municipalities. They differ in the specificity of content and purposefulness, forms of manifestation. For the relations that are included in the subject of this branch of law, there is a mandatory connection with the functions of education, distribution or use of state (and municipal) monetary funds (income), as well as with control over these processes. This content of the subject of financial law also determines the features of its regulation methods, that is, techniques, methods, means of legal influence on the behavior of participants in financial relations, on the nature of the relationships between them.



The main method of financial and legal regulation- imperative, manifested in imperative prescriptions to some participants in financial relations from others, acting on behalf of the state or municipalities and endowed with appropriate powers in this regard. This method is typical for a number of other branches of law, for example, administrative. But in financial law, he has specificity in its specific content, as well as in the range of bodies authorized by the state to act in power.

In terms of their content, these instructions relate to the procedure and amount of payments to the state or municipal treasury, the purposes of using state and municipal funds, etc. This method contributes to the timely and full receipt of funds at the disposal of the state (or municipalities), their use for their intended purpose in accordance with state (municipal) plans and programs, and compliance with the economy regime.

When the state uses voluntary payments to form its resources (government loans, treasury bonds, lotteries, etc.), to a certain extent, it also applies method of imperative prescriptions. For example, using this method, the state establishes the conditions for holding state internal loans, issuing state treasury bonds, which cannot be changed by agreement of the parties and is mandatory for persons who have entered into these relations.

The peculiarities of the main method of financial law are noticeably manifested in the circle of state bodies authorized to give authoritative instructions to participants in financial relations.

Other methods are also characteristic of financial and legal regulation: recommendations, approvals, etc. At present, such methods are becoming more and more widely used (this is due to an increase in the level of independence of the subjects of the Federation, local governments, enterprises, organizations and institutions). Thus, federal legislation contains recommendations to the constituent entities of the Russian Federation on transforming their off-budget target funds into budget funds, establishes separate taxes, the introduction of which is decided by the representative bodies of state power of the constituent entities of the Russian Federation.

Financial law is an independent branch of law, which is a set of legal norms regulating social relations arising in the process of creation, distribution and use by the state and local governments of certain funds of funds necessary for them to perform tasks and functions, by the method of "power and subordination", usually not based on chain of command.

Financial law consists of two parts - General and Special. The general part of financial law includes the rules governing general principles, legal forms and methods of financial activities of the state, the system of state bodies carrying out financial activities, their legal status, as well as the legal status of all subjects - participants in financial legal relations. This also includes the regulation of financial control in the state. A special part of financial law includes institutions of financial law located in a certain order and logical sequence, the connection between which is objectively determined. The main institutions of financial law are the following: budget law, tax law, the law of extra-budgetary funds, etc.

The sources of financial law are regulations that contain legal norms governing financial relations. Depending on the legal force of acts containing legal norms, the sources of financial law can be divided into the following groups.

Laws of the Russian Federation:

Constitution of the Russian Federation.

Acts of the Federal Assembly of the Russian Federation:

  • - federal constitutional laws;
  • - federal laws;
  • - acts of the Federal Assembly (declarations, regulations, resolutions, etc.).

Federal by-laws:

decrees, orders of the President of the Russian Federation;

resolutions, orders of the Government of the Russian Federation;

regulations of ministries and other central bodies;

orders, resolutions, instructions of other federal executive bodies.

The laws of the constituent entities of the Russian Federation;

constitutions, charters of the subjects of the Federation;

laws of the subjects of the Federation.

By-laws of the constituent entities of the Russian Federation:

decrees, orders of the Presidents (governors); resolutions, orders of the governments of the constituent entities of the Russian Federation; normative acts of the ministries of the constituent entities of the Russian Federation; orders, decisions of other bodies of the constituent entities of the Russian Federation.

Acts of local self-government bodies are normative acts of local administration, which are valid only on the territory of the municipality. Types of acts of local government:

  • - orders;
  • -solutions.

The generally recognized principles and norms of international law and the international treaties of the Russian Federation, ratified by Russia, are an integral part of its legal system. If an international treaty of the Russian Federation establishes rules other than those provided for by law, then the rules of the international treaty are applied (part 4 of article 15 of the Constitution of the Russian Federation).

The totality of regulations containing the rules of financial law constitutes financial legislation.

Financial law as a legal science studies the rules governing public relations arising in the implementation of financial activities; studies the practice of their application, the patterns of development of financial law as a branch of Russian law.

The science of financial law is a body of knowledge, provisions, categories developed by scientists studying the system of financial law, analyzing the practice of applying financial and legal rules. Based on the results obtained, scientists develop proposals for improving the legal regulation of public relations in the field of finance.

The science of financial law is developing in close contact not only with other legal (legal) sciences, financial science, which studies the essence of social relations - financial relations, which are the subject of regulation of financial law.

The principles of the science of financial law: objectivity, determinism, historicism, the unity of norms and practice.

Methods of science: formal dogmatic, the method of comparative jurisprudence, the method of concrete sociological research, the comparative historical method, the method of living knowledge.