Financial Control in the Russian Federation and the Republic of Azerbaijan: Comparative Legal Regulation
( Pp. 44-51)
More about authors
Zinaida A. Konovalova
Cand. Sci. (Law), Associate Professor of the Department of Management and Law, Moscow, Russian Federation; Senior Lecturer Institute of Higher Education; Komi Republican Academy of Public Service and Management; Syktyvkar, Russian Federation
Institute of International Economic Relations
Moscow, Russian Federation, Komi Republican Academy of Public Service and Management, Syktyvkar, Russian Federation
Institute of International Economic Relations
Moscow, 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
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Keywords:
financial control, Azerbaijan, Russian Federation, treasury, finance, internal control, external control, violations, legislation..
