Organizational and legal basis of state financial control
( Pp. 48-52)
More about authors
Shepeleva Dina Victorovna
Cand.Sci.(Law), Associate Professor, Associate Professor of the Department of Family and Housing Law ORCID
Kutafin Moscow State Law University (MSAL)
Moscow, Russia
Kutafin Moscow State Law University (MSAL)
Moscow, Russia
Abstract:
In the framework of the scientific article, the author considers the organizational and legal basis of state financial control. As noted in the paper, the purpose of the study was to provide an integrated review of the implementation of state financial control, the features of its legal regulation. In the article, the author analyzes the main normative legal acts, laws and bylaws that determine the order of organization and implementation of state control in the field of Finance. The author of the presented research offers a variety of classification of state financial control on various grounds, including: the principle of separation of powers, the method of creating bodies, the scope of authority of state bodies, the breadth of competence of control bodies, the way to solve issues. The scientific article analyzes the status, powers and features of the functioning of state authorities. Based on the analysis of various approaches that have developed both in theory and in practice, the author comes to the conclusion that state financial control is carried out by such entities as: Federal legislative authorities (representative), legislative (representative) authorities of subjects, Federal Executive authorities, Executive authorities of subjects of the Russian Federation, local self-government bodies, a specially authorized subject of power that is not related to any of the branches of government by the Constitution of the Russian Federation. As part of the research, the author comes to the conclusion that the system of state financial control bodies, as well as the acts regulating its execution procedure, is very extensive and dynamic, and at the moment there are different points of view to understanding what forms its organizational and legal basis.
How to Cite:
Shepeleva D.V., (2020), ORGANIZATIONAL AND LEGAL BASIS OF STATE FINANCIAL CONTROL. Gaps in Russian Legislation, 2 => 48-52.
Reference list:
Belyntseva A.V. Administrativnyy nadzor kak sposob obespecheniya zakonnosti // Vestnik Ural skogo instituta ekonomiki, upravleniya i prava. 2016. № 4 (37). S. 94-96.
Kazna i byudzhet / Otv. red.: Komyagin D.L. M.: Nauka, 2014. 501 c.
O protivodeystvii legalizatsii (otmyvaniyu) dokhodov, poluchennykh prestupnym putem, i finansirovaniyu terrorizma: federal nyy zakon ot 07.08.2001 № 115-FZ (red. ot 01.03.2020) // Sobranie zakonodatel stva RF. 2001. № 33 (chast I). St. 3418.
Kodeks Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh: federal nyy zakon ot 30.12.2001 № 195-FZ (red. ot 01.03.2020) // Sobranie zakonodatel stva RF. 2002. № 1 (ch. 1). St. 1.
O TSentral nom banke Rossiyskoy Federatsii (Banke Rossii): federal nyy zakon ot 10.07.2002 № 86-FZ (red. ot 27.12.2019) // Sobranie zakonodatel stva RF. 2002. № 28. St. 2790.
O Schetnoy palate Rossiyskoy Federatsii: federal nyy zakon ot 05.04.2013 № 41-FZ (red. ot 29.05.2019) // Sobranie zakonodatel stva RF. 2013. № 14. St. 1649.
Ob utverzhdenii Polozheniya ob Administratsii Prezidenta Rossiyskoy Federatsii: Ukaz Prezidenta RF ot 06.04.2004 № 490 (red. ot 07.03.2020) // Sobranie zakonodatel stva RF. 2004. № 15. St. 1395.
Voprosy Federal noy sluzhby po finansovomu monitoringu: Ukaz Prezidenta RF ot 13.06.2012 № 808 (red. ot 24.06.2019) // Sobranie zakonodatel stva RF. 2012. № 25. St. 3314.
O Strategii natsional noy bezopasnosti Rossiyskoy Federatsii: Ukaz Prezidenta RF ot 31.12.2015 № 683 // Sobranie zakonodatel stva RF. 2016. № 1 (chast II). St. 212.
O Strategii razvitiya informatsionnogo obshchestva v Rossiyskoy Federatsii na 2017 - 2030 gody: Ukaz Prezidenta RF ot 09.05.2017 № 203 // Sobranie zakonodatel stva RF. 2017. № 20. St. 2901.
O Strategii ekonomicheskoy bezopasnosti Rossiyskoy Federatsii na period do 2030 goda: Ukaz Prezidenta RF ot 13.05.2017 № 208 // Sobranie zakonodatel stva RF. 2017. № 20. St. 2902.
Ob utverzhdenii polozheniya o Federal noy nalogovoy sluzhbe: postanovlenie Pravitel stva RF ot 30.09.2004 № 506 (red. ot 30.11.2019) // Sobranie zakonodatel stva RF. 2004. № 40. St. 3961.
O Federal nom kaznacheystve: postanovlenie Pravitel stva RF ot 01.12.2004 № 703 (red. ot 15.06.2019) // Sobranie zakonodatel stva RF. 2004. № 49. St. 4908.
Reglament Schetnoy palaty (utv. Postanovleniem Kollegii Schetnoy palaty RF ot 07.06.2013 № 3PK) (red. ot 04.12.2019) // Elektronnyy resurs // Sistema GARANT .
Strategiya razvitiya Schetnoy palaty Rossiyskoy Federatsii na 2018-2024 gody Elektronnyy resurs // Rezhim dostupa: http://audit.gov.ru/upload/medialibrary/ news/ D0 A1 D0 9F- D1 81 D1 82 D1 80 -D0 B0 D1 82 D0 B5 D0 B3 D0 B8 D1 8F- D0 905 20 D1 80 D1 83 D1 81 D1 81 D0 BA D0 B8 D0 B9.pdf (data obr.: 20.01.2020).
Strategicheskaya karta Kaznacheystva Rossii na 2016-2020 gody (utv. Federal nym kaznacheystvom 14.04.2016) Elektronnyy resurs // Sistema GARANT .
Kazna i byudzhet / Otv. red.: Komyagin D.L. M.: Nauka, 2014. 501 c.
O protivodeystvii legalizatsii (otmyvaniyu) dokhodov, poluchennykh prestupnym putem, i finansirovaniyu terrorizma: federal nyy zakon ot 07.08.2001 № 115-FZ (red. ot 01.03.2020) // Sobranie zakonodatel stva RF. 2001. № 33 (chast I). St. 3418.
Kodeks Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh: federal nyy zakon ot 30.12.2001 № 195-FZ (red. ot 01.03.2020) // Sobranie zakonodatel stva RF. 2002. № 1 (ch. 1). St. 1.
O TSentral nom banke Rossiyskoy Federatsii (Banke Rossii): federal nyy zakon ot 10.07.2002 № 86-FZ (red. ot 27.12.2019) // Sobranie zakonodatel stva RF. 2002. № 28. St. 2790.
O Schetnoy palate Rossiyskoy Federatsii: federal nyy zakon ot 05.04.2013 № 41-FZ (red. ot 29.05.2019) // Sobranie zakonodatel stva RF. 2013. № 14. St. 1649.
Ob utverzhdenii Polozheniya ob Administratsii Prezidenta Rossiyskoy Federatsii: Ukaz Prezidenta RF ot 06.04.2004 № 490 (red. ot 07.03.2020) // Sobranie zakonodatel stva RF. 2004. № 15. St. 1395.
Voprosy Federal noy sluzhby po finansovomu monitoringu: Ukaz Prezidenta RF ot 13.06.2012 № 808 (red. ot 24.06.2019) // Sobranie zakonodatel stva RF. 2012. № 25. St. 3314.
O Strategii natsional noy bezopasnosti Rossiyskoy Federatsii: Ukaz Prezidenta RF ot 31.12.2015 № 683 // Sobranie zakonodatel stva RF. 2016. № 1 (chast II). St. 212.
O Strategii razvitiya informatsionnogo obshchestva v Rossiyskoy Federatsii na 2017 - 2030 gody: Ukaz Prezidenta RF ot 09.05.2017 № 203 // Sobranie zakonodatel stva RF. 2017. № 20. St. 2901.
O Strategii ekonomicheskoy bezopasnosti Rossiyskoy Federatsii na period do 2030 goda: Ukaz Prezidenta RF ot 13.05.2017 № 208 // Sobranie zakonodatel stva RF. 2017. № 20. St. 2902.
Ob utverzhdenii polozheniya o Federal noy nalogovoy sluzhbe: postanovlenie Pravitel stva RF ot 30.09.2004 № 506 (red. ot 30.11.2019) // Sobranie zakonodatel stva RF. 2004. № 40. St. 3961.
O Federal nom kaznacheystve: postanovlenie Pravitel stva RF ot 01.12.2004 № 703 (red. ot 15.06.2019) // Sobranie zakonodatel stva RF. 2004. № 49. St. 4908.
Reglament Schetnoy palaty (utv. Postanovleniem Kollegii Schetnoy palaty RF ot 07.06.2013 № 3PK) (red. ot 04.12.2019) // Elektronnyy resurs // Sistema GARANT .
Strategiya razvitiya Schetnoy palaty Rossiyskoy Federatsii na 2018-2024 gody Elektronnyy resurs // Rezhim dostupa: http://audit.gov.ru/upload/medialibrary/ news/ D0 A1 D0 9F- D1 81 D1 82 D1 80 -D0 B0 D1 82 D0 B5 D0 B3 D0 B8 D1 8F- D0 905 20 D1 80 D1 83 D1 81 D1 81 D0 BA D0 B8 D0 B9.pdf (data obr.: 20.01.2020).
Strategicheskaya karta Kaznacheystva Rossii na 2016-2020 gody (utv. Federal nym kaznacheystvom 14.04.2016) Elektronnyy resurs // Sistema GARANT .
Keywords:
control, supervision, state financial control, subject of state financial control.
