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the first paragraph is devoted the general questions financially-legal status subjects of the Russian Federation, financial powers of the subject of the Russian Federation


On the basis of the region analysis as the author of dissertation establishes the subject of the financial right, that in sphere of financial activity of subjects of the Russian Federation certain scientific value is represented by questions of distribution of powers between public subjects of law.
In the given paragraph construction in Russia financial relations on the basis of federalism that allows to define borders of financial independence of subjects of the Russian Federation is exposed to the scientific analysis. Irrespective of, who is the participant of concrete financial legal relations - the Russian Federation, the subject of the Russian Federation or municipal union, their bodies or officials, financial activity of the state bodies has public character as provides movement of money resources in interests of all society.
The legal bonds developing in sphere of gathering, distribution and use of public money resources, are characterised sopodchinennostju subjects of financial relations, thus the same group of participants can occupy both dominating, and the subordinated position. Specificity of the given legal bonds is caused by that financial activity of the state is carried out through the multilevel financial system assuming presence various financially-legal relations between the Russian Federation, subjects the Russian Federation and local governments.
The author holds the opinion, that the right to own budget is the core, from it the rights to reception and inclusion in the budget of certain incomes, on use of budgetary funds, on distribution of budgetary incomes between budgets of the given territory, on formation and use within the limits of the budget target and emergency funds follow.
The author of dissertation on the basis of the analysis of opinions of domestic authors does a conclusion that financial powers of the subject of the Russian Federation are the object of budgetary legal relations fixed budgetary-rules of law, and are realised in the form of the public economic relations mediating process of formation and an expenditure of fund of money resources on realisation of powers of public authorities of subjects of the Russian Federation. Accurate fastening of profitable sources and account powers in the budget of the subject of the Russian Federation is necessary in a basis of the financial legal personality of public authorities of subjects of the Russian Federation which is realised in financial legal relations.
Working out of a problem of realisation of account powers by public authorities of subjects of the Russian Federation has revealed a number of the problems which decision demands detailed standard regulation and substantial growth of expenses of budgets of subjects of the Russian Federation. Now there is no federal act about the state minimum social standards that allows each subject of the Russian Federation to form independently financial expenses for rendering of the state services.
The minimum social standards are one of the major institutes of the budgetary law. Necessity of development of fundamental scientific approaches to the specified institute causes necessity of carrying out of the analysis of scientific opinions and the current legislation.
During the analysis and theoretical judgement of the discrimination to definition of account obligations, the author has come to conclusion that it is necessary to understand the rights as account obligations and duties of corresponding authorities within the competence to carry out legal regulation of budgetary expenses and to provide with their financial assets.
The decision of the specified problem, according to the author, will be promoted by introduction of new concepts: źpublic obligations╗ – caused by the law, other standard legal act account obligations to physical persons, executory in established by the corresponding law, other standard legal act the size and (or) having the established procedure of payments (indexations); "liabilities" - a duty of the addressee of budgetary funds to pay to the budget, the physical person and the legal body at the expense of budget means certain money resources, according to the executed conditions of the civil-law transaction concluded within the limits of its budgetary powers, or according to positions of the law, other legal act, treaty provisions or agreements.
In the second paragraph legal guarantees and ways of judicial protection of lawful financial interests of subjects of the Russian Federation reveal, the analysis of immunity of budgets as one of ways of protection of budgetary laws of subjects of the Russian Federation is given.
The judiciary practice analysis shows, that reforming of economic system of Russia, occurrence in the financial market of set of the commercial organisations and other legal bodies who are in basic proprietors of the property which build the relations on the basis of private-law principles, have aggravated a problem of maintenance of protection of the rights and legitimate interests of participants of a property turn.
Problems of realisation of social privileges have generated the quarrels at law shown to the state in the name of their financial bodies. Until recently judicial protection was not actual for financial bodies of subjects of the Russian Federation as all questions at issue, except for compensation of the harm caused by illegal acts of the state bodies and their officials, were regulated in a pre-judicial order, and citizens extremely seldom addressed in court with claims to the state.
Law-making rapid development in the budgetary activity, caused, including, and the increased independence of subjects of the Russian Federation, staticized allocation of questions of judicial protection of the treasury, demanding the fastening at federal level, first of all in the Constitution of the Russian Federation, and also in the budgetary and remedial legislation.
The author notices, that one of ways of protection of budgetary laws of subjects of the Russian Federation is immunity of budgets. This principle pursues the aim of protection of the budgetary funds approved by the law on the budget, from no-purpose use, and also reduction of probability of occurrence to the state of property claims.
In the third paragraph the author considers and analyzes the claims shown to treasury of the subject of the Russian Federation, defines criteria of their ordering and for the first time gives their scientific classification.
The author of dissertation during the research notices, that in the theory of civil procedure, scientific researches there is no classification of the claims shown to treasury of the Russian Federation, to subjects of the Russian Federation and municipal unions. Any classification is conditional. It especially concerns classification of claims to treasury of the subject of the Russian Federation in which political, economic and legal aspects are bound. Criteria of classification, true from an economic point, are not always correct from a right position. It is underlined, that for protection of financial interests of the subject of the Russian Federation cannot be settling single division of the given claims into any groups even with simultaneous use of various criteria of ordering. The design of subjects of budgetary legal relations, realisation of budgetary process assumes consecutive, multistage classification on groups, subgroups on the various bases.
The carried out research allows to allocate some general signs of disputes and to define classification of claims to treasury of the subject of the Russian Federation by following criteria:
- By remedial position of treasury of the subject of the Russian Federation in litigation – claims where the treasury is the appropriate claimant, and claims where the treasury is the appropriate respondent;
- On legal grounds - financially-legal and remedially-legal classification;
- On the bases of occurrence of responsibility – the claims based on contractual and non-contractual responsibility;
- Under the economic maintenance claims to treasury of the subject of the Russian Federation share on the budgetary: the disputes arising from activity of the subject of the Russian Federation on an expenditure of various funds of money resources for real maintenance by money resources, financial resources of performance of problems and state functions, and also from activity of the subject of the Russian Federation on formation of the budget at the expense of tax and not tax incomes, and also at the expense of gratuitous transfers; and financially-public: the disputes arising from activity of the subject of the Russian Federation in sphere of civil, administrative and other public legal relations; and also in course of execution of judicial certificates under the collecting reference on means of treasury of the subject of the Russian Federation.
Offered classification of claims allows to define the legal maintenance of budgetary legal relations, rights and duties of concrete participants. It Is represented, that, not applying for indisputability, allows to consider the general signs, to observe certain sequence of construction which cause a place of various kinds in uniform system of claims. Each kind of claims takes rather independent place in the general system of claims, simultaneously being in close interrelation with realisation of budgetary process, participants of budgetary legal relations. The author notices, that in a lawful state special importance is got by identical understanding and realisation of essence of budgetary relations as on obshchefederalnom level, and subjects of the Russian Federation that is possible only in the conditions of development and perfection of the budgetary legislation.
The second chapter of dissertational work is devoted questions of judicial protection of lawful financial interests of the subject of the Russian Federation on the disputes connected with execution of the budget of the subject of the Russian Federation.
In the first paragraph the author gives a general characteristic of the law on the budget as source of law, considers and issleduetspory, the executions of the budget of the subject of the Russian Federation connected with bases. Research of questions of objective structure of budgetary legal relations represents essential scientific and practical value as legislative definition of objects of the financial legal relations arising in the course of budgetary redistribution, gives real representation about budgetary process in a state system of the Russian Federation.
Budgetary legal relations in the Russian Federation develop, leaning against regulatory legal acts which are accepted at corresponding level of the power. The legislative form of the budget is established by the Budgetary code of the Russian Federation (item 180) and (item 2) is recognised as the source of law. The budget of the subject of the Russian Federation as the form of formation and an expenditure of money resources for maintenance of activity of public authority and performance of its functions – independent sphere of legal regulation. The legal form which the regional budget dresses, the special law of the subject of the Russian Federation about the budget which owing to a part of 4 articles 76 of the Constitution of the Russian Federation concerns own legal regulation of subjects of the Russian Federation serves.
In the second paragraph the disputes connected with application of the legislation on social privileges, guarantees, indemnifications are considered, questions of responsibility of treasury of the subject of the Russian Federation under obligations of the state before physical and legal bodies are investigated.
One of kinds of responsibility of treasury of the subject of the Russian Federation is such kind of responsibility as the indemnification, the privileges which have resulted granting and social payments to citizens according to federal acts. The relations arising between addressees of grants, privileges and the body giving and paying the grants, have public character. The authorised state body speaks on behalf a state name, however it answers for obligations the state within the budgetary funds transferred to it; When it is not enough these means, the corresponding treasury is involved in responsibility. Presence in the current legislation of norms about financial maintenance of powers of the subject of the Russian Federation gives the chance to addressees of budgetary funds, at realisation of the privileges established by federal acts and guarantees, to make demands directly to treasury of the subject of the Russian Federation. The specified bases are generated by affairs on the disputes connected with payment to citizens of social benefits and granting by the organisations to citizens of privileges, provided by federal acts. The first category of affairs is considered by general jurisdiction courts, and claims of the organisations which have rendered services to the population, - arbitration courts.
In the third paragraph the author considers and analyzes the disputes connected with formation of incomes of the budget of the subject of the Russian Federation.
In the dissertation the author divides all claims of the given category of quarrels at law depending on a type of income: tax and not tax incomes, and also gratuitous and irrevocable transfers.
Within the limits of studying of formation of incomes of the budget of the subject of the Russian Federation the author notices, that the basic category of the specified affairs is constituted by disputes on return and offset of unduly paid sums of the tax. The basis of occurrence of claims is tax organ refusal in privilege granting on tax payment, correctness of definition of the taxable base and object of the taxation, and also application of limitation periods on tax payment.
In the dissertation it is underlined, that growth of the specified affairs is influenced by changes in tax laws and absence of unity in application by vessels of the norms establishing a duty of tax bearers to pay taxes.
In the fourth paragraph questions of legal regulation of financing of investment activity of the subject of the Russian Federation and the disputes connected with execution of the budget under capital expenses are investigated.
Practice of consideration of disputes with participation of the subject of the Russian Federation under the claims connected with investment activity, has shown, that possibilities of protection of interests of the subject of the Russian Federation in many respects depend on subject structure of participants of budgetary legal relations, the subject of action, time of occurrence of the property right for the objects created at the expense of budgetary funds. As a rule, the investment of budgetary funds in building of large objects is relations lasting and, as consequence, was regulated by norms of the legislation which for this period have undergone serious changes.
In the fifth paragraph the disputes connected with the state internal debt of the subject of the Russian Federation are considered.
In the dissertation it is noticed, that formation of a public debt of the subject of the Russian Federation quite often leads to occurrence of the disputes following from promissory notes of the subject of the Russian Federation. According to item 2 of item 99 of the Budgetary code of the Russian Federation the public debt of the subject of the Russian Federation completely and without conditions is provided with all being in the property of the subject of the Russian Federation the property constituting treasury of the subject of the Russian Federation. The given promissory notes can be carried out in shape: credit agreements and contracts; the state loans of the subject of the Russian Federation, carried out by securities issue of the subject of the Russian Federation; contracts and agreements on reception of budgetary credits by the subject of the Russian Federation from budgets of other levels of budgetary system of the Russian Federation; contracts on granting of the state guarantees of the subject of the Russian Federation; Agreements and contracts, including international, concluded on behalf of the subject of the Russian Federation, about prolongation and re-structuring of promissory notes of the subject of the Russian Federation last years.
The public relations connected with promissory notes of the subject of the Russian Federation, infringe on interests not only the states, but also the private subjects who are counterparts of bodies of public authority. Specificity of the given relations causes, as a rule, presence of imperative, state-imperious methods of regulation, also optional approaches however are supposed. The rules of law regulating promissory notes of the subject of the Russian Federation, contain in various branches of law and create the complex legal institution on protection of financial interests of the subject of the Russian Federation.
In dissertations it is offered to enter into the Budgetary code of the Russian Federation concept źthe state or municipal debt - the obligations arising from the state or municipal loans, guarantees under obligations of the third parties, other obligations according to the kinds of promissory notes established by the present Code, taken up the Russian Federation, the subject of the Russian Federation or municipal union╗.
The main place in legal regulation of the specified relations is occupied with norms of the financial right. The primary goal of the mechanism of financially-legal regulation of responsibility under promissory notes of the subject of the Russian Federation consists in creation of an optimum legal regime of relations with participation of the state concerning use of budgetary funds. Legal regulation of relations of a public debt is in the constant movement caused by complexity by acuteness of processes of loan of money resources for public requirements, and also time granting of public funds to other persons.
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A source: Zvereva Victoria Aleksandrovna. JUDICIAL PROTECTION of LAWFUL FINANCIAL INTERESTS of the SUBJECT of the RUSSIAN FEDERATION. The dissertation author's abstract on competition of a scientific degree of the master of laws Moscow-2007. 2007

More on topic the first paragraph is devoted the general questions financially-legal status subjects of the Russian Federation, financial powers of the subject of the Russian Federation:

  1. the Fourth paragraph is devoted research of questions of judicial protection of lawful financial interests of the subject of the Russian Federation on affairs about contest of standard legal acts.
  2. in the first paragraph – źit is administrative – a legal status of the head of the subject of the Russian Federation╗ - the institute of the head of the subject of the Russian Federation on an example of the Head of Republic North Ossetia - Alanija is considered.
  3. CHAPTER 3. PROBLEMS of the LEGAL STATUS of EXECUTIVE POWERS of the GOVERNMENT of SUBJECTS of the Russian Federation
  4. powers of the constitutional (authorised) vessels of subjects of the Russian Federation under the permission of selective disputes and perfection of the selective legislation of subjects of the Russian Federation and means of their realisation
  5. the Third chapter dissertational rabotyposvjashchenaissledovaniju questions of judicial protection of lawful financial interests of the subject of the Russian Federation.
  6. ž 2. The Legal status of representatives of the Russian Federation, subjects of the Russian Federation and municipal unions in controls and the control of the joint-stock companies created in the course of privatisation of the state and municipal property
  7. SECTION 1. BASIC ELEMENTS of the CONCEPT of LEGAL REGULATION of FINANCIAL RELATIONS In the field of DELEGATION of POWERS of SUBJECTS of PUBLIC AUTHORITY In the RUSSIAN FEDERATION
  8. a role of interpretation of constitutions (charters) of subjects of the Russian Federation in perfection of legal regulation of elections in subjects The Russian Federation
  9. 3.1 Choice the subject of the Russian Federation of an electoral system and conformity of the suffrage of subjects of the Russian Federation to the federal legislation
  10. ž 1. The constitutional bases of Financially-legal status central bank of the Russian Federation
  11. ž 1. The constitutional bases financially-legal status Central bank of the Russian Federation
  12. ž1.3. Legal bases of programbudgeting of subjects of the Russian Federation as the new factor of standard legal regulation of account obligations of subjects of the Russian Federation
  13. In the second paragraph – źEnforcement authorities of the subject of the Russian Federation
  14. Leadership of the Constitution of the Russian Federation in its parity with constitutions (charters), standard legal acts of subjects of the Russian Federation.