Financial Control in the Russian Federation and the Republic of Azerbaijan: Comparative Legal Regulation
( Pp. 44-51)
More about authors
Zinaida A. Konovalova
Senior Lecturer
Komi Republican Academy of Public Service and Management
Syktyvkar, Russian Federation
Komi Republican Academy of Public Service and Management
Syktyvkar, Russian Federation
Abstract:
The article provides a comparative legal analysis of the activities of the financial control bodies of the Ministry of Finance of the Russian Federation and the Ministry of Finance of the Republic of Azerbaijan, as well as their subordinate organizations. The regulatory documents regulating the conduct of financial control are analyzed. The features of financial control are considered, the priorities of state regulation of control and supervisory functions of states are noted, the powers of regulatory bodies are determined. Both common features of financial control and differences in the conduct of financial control activities are identified, in particular, in relation to the object and subject of financial control, areas of financial control activities. It is noted that the legislation of both countries contains a number of provisions that can be taken into account to improve the financial legislation of both states when conducting financial control: conducting current financial control, requirements for material support of employees of regulatory authorities during financial control activities.
How to Cite:
Konovalova Z. A. Financial Control in the Russian Federation and the Republic of Azerbaijan: Comparative Legal Regulation // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 3. P. 44-51. (in Russ.) EDN: TZSTOY
Reference list:
Power. Executive power. Travel guide. —Moscow: Prospect, 2017, —1056 p.
Belyaeva O.A. Commentary on the Federal law «On the contract system in the field of procurement, goods, works, services for state and municipal needs» —Moscow: Mir Publishing House, 2014. —575 p.
Gracheva E.Yu. Problems of legal regulation State Financial Control: Dissertation for the degree of Doctor of Legal Sciences, Moscow, 2000.
Zapolsky S. V. On the legal nature of financial control//Financial control in the field of public and private finance: Materials of the International scientific and practical Conference. Moscow, November 25, 2016 / Edited by I.A. Tsindeliani. Moscow: RGUP, 2017 —419 p.
Ilyin A.Yu., Moiseenko M.A., The legal doctrine of financial control// Financial law, No. 4, 2014, pp. 14–23.
Korobeynikova L.S. Audit in the field of procurement as a tool for protecting legally protected values// Modern Economics: problems and solutions, 2022, No. 2 (146), pp. 123–135.
Krasnov A.D. Features of state financial control in the Russian Federation in modern conditions // Problems of economics and legal practice, No. 6, 2018, pp. 277–279.
Financial law (general part): textbook for bachelors / A.S. Chueva, P.M. Kurdyuk, I.N. Ivanenko —Krasnodar, 2013. —141 p.
Belyaeva O.A. Commentary on the Federal law «On the contract system in the field of procurement, goods, works, services for state and municipal needs» —Moscow: Mir Publishing House, 2014. —575 p.
Gracheva E.Yu. Problems of legal regulation State Financial Control: Dissertation for the degree of Doctor of Legal Sciences, Moscow, 2000.
Zapolsky S. V. On the legal nature of financial control//Financial control in the field of public and private finance: Materials of the International scientific and practical Conference. Moscow, November 25, 2016 / Edited by I.A. Tsindeliani. Moscow: RGUP, 2017 —419 p.
Ilyin A.Yu., Moiseenko M.A., The legal doctrine of financial control// Financial law, No. 4, 2014, pp. 14–23.
Korobeynikova L.S. Audit in the field of procurement as a tool for protecting legally protected values// Modern Economics: problems and solutions, 2022, No. 2 (146), pp. 123–135.
Krasnov A.D. Features of state financial control in the Russian Federation in modern conditions // Problems of economics and legal practice, No. 6, 2018, pp. 277–279.
Financial law (general part): textbook for bachelors / A.S. Chueva, P.M. Kurdyuk, I.N. Ivanenko —Krasnodar, 2013. —141 p.
Keywords:
financial control, Azerbaijan, Russian Federation, treasury, finance, internal control, external control, violations, legislation..
Related Articles
1. THEORY AND HISTORY LAW Pages: 13-16 Issue №20339
Constitutional Spiritual and Moral Values of Russia: Reflections on the Text of the Constitution of the Russian Federation
Russian Empire
USSR
Russian Federation
spiritual and moral values
Constitution of the Russian Federation
Show more
4. Employment Law; Right to social security; Land law; Natural resource law; Environmental law; Pages: 130-134 Issue №4982
Development of Russian legislation and the Republic of Azerbaijan on annual paid leave in the Russian Federation and in the Republic of Azerbaijan
the right to leave
The labor code of the RSFSR
comparison
the labour code
Russian Federation
Show more
11. Criminal law and criminology; Criminal enforcement law Pages: 168-170 Issue №3758
On the concept of criminal policy: problem
Russian Federation
the doctrine of criminal law
criminal policy
the concept
tasks
Show more
10. CIVIL LAW, HOUSING LAW, FAMILY LAW, INTERNATIONAL PRIVATE LAW Pages: 165-167 Issue №3758
ABOUT MEASURES FOR IMPROVEMENT OF THE PROCEDURES APPLIED IN THE CASE OF BANKRUPTCY OF THE STRATEGIC ORGANIZATIONS
insolvency (bankruptcy)
strategic organization
external control
financial recovery
property valuation
Show more
14. HISTORY AND ETHNOGRAPHY Pages: 164-168 Issue №10327
MAJOR TRENDS IN THE SPHERE OF ETHNIC CONFECTIONARY RELATIONS IN THE FINNISH-UGORSKY PEOPLE OF THE VOLGA REGION AND PRIURALYA (ON THE EXAMPLE OF MORDVA)
Russian Federation
Finno-Ugric peoples
Mordvinians
Urals-Volga Region
ethnoconfessional processes
Show more
8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 222-227 DOI: 10.33693/2541-8025-2021-17-2-222-227 Issue №18758
Tax monitoring in the system of State financial control
financial control
financial activity
tax monitoring
state financial control
Show more
REGIONAL AND SECTORAL ECONOMICS Pages: 222-225 DOI: 10.33693/2541-8025-2023-19-2-222-225 Issue №24576
On National Economic Security Metаmorphoses at the Present Stage of Development of Russia and the World Community
national economic security
Russian Federation
USA
sanctions
unipolar world.
Show more
5.2.2. MATHEMATICAL, STATISTICAL AND INSTRUMENTAL METHODS OF ECONOMICS Pages: 199-207 Issue №20181
Modeling the Employment of the Population of the Regions of Russia on the Example of the Central Federal District
Russian Federation
Central Federal District
econometric model
labour force
migration rate
Show more
6. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 205-210 Issue №17852
Digital methods of legal analysis, regulation and monitoring of the budget sphere of the Russian Federation in the context of a new paradigm of financial control
digitalization
budget
budget legal relations
financial law
financial control
Show more
REGIONAL AND SECTORAL ECONOMICS Pages: 222-226 DOI: 10.33693/2541-8025-2022-18-5-222-226 Issue №22019
Theoretical Aspects of Application of Islamic Economic Concept in Modern Conditions of Development of Russian Economy
Islamic economic concept
security
socio-economic crisis
Russian Federation
Islamic banking
Show more
