Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Administrative and municipal law
Reference:

Frumina, S.V. Analysis of normative legal guarantees of the state financial policy.

Abstract: The article provides analysis of the problems of contents, elements and normative legal guarantees of financial state policy. The author points out the forks in the legislation regulating the issues of its formation and implementation. The author analyzes the goals of financial state policy, as provided for in the official documents, and then she provides generalized analysis. When analyzing the goals of financial policy the author pays special attention to the opinions of authoritative Western scholars. It allows to analyze the possibilities for the adaptation of the established goals to the Russian reality and to establish the level of their implementation. The multi-aspect character of the scientific object of studies required the combination of the dialectic and analytic cognition methods. The research involved logical approach, analysis and synthesis, method of graphic images, allowing for a comprehensive analysis of the said problem. As a result of the analysis of documents, directly or indirectly reflecting the financial policy of the state, the author notes, firstly, the need to provide at the legislative level for all key definitions, through definitions and categories, which are used in science and practical work. Secondly, she notes the need to coordinate goals and purposes of financial, budget and tax policy in a way which would exclude double regulation and ambiguous interpretations. Thirdly, there is need to formulate goals and aims of tax and budget policy in such a way so achieving these goals would facilitate implementation of the goals of the state financial policy.


Keywords:

financial policy of the state, goals of the financial policy, targets of financial policy, tax policy, budget policy, financial relations, legislation, forks, public benefits, economic stabilization.


This article can be downloaded freely in PDF format for reading. Download article


References
1. Borisenkov A.A. O politike, ee sushchnosti i vidakh // NB: Problemy obshchestva i politiki.-2013.-4.-C. 82-110. DOI: 10.7256/2306-0158.2013.4.566. URL: http://www.e-notabene.ru/pr/article_566.html
2. Borisenkov A.A. Politicheskaya vlast' – politicheskaya substantsiya // NB: Problemy obshchestva i politiki.-2013.-6.-C. 193-217. DOI: 10.7256/2306-0158.2013.6.806. URL: http://www.e-notabene.ru/pr/article_806.html
3. http://www.gks.ru/bgd/regl/b13_13/IssWWW.exe/Stg/d1/06-17.htm
4. Sabitova N.M. Gosudarstvennaya finansovaya politika: problema tseley // Daydzhest finansy. – 2010.-¹10(190).
5. http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=115713
6. Masgreyv R. Gosudarstvennye finansy: teoriya i praktika. – M.: Byudzhet, 2009.
7. Rasporyazhenie Pravitel'stva Rossiyskoy Federatsii ¹1662-r «O kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda».
8. Zaklyuchenie Schetnoy palaty Rossiyskoy Federatsii na proekt federal'nogo zakona «O federal'nom byudzhete na 2013 god i na planovyy period 2014 i 2015 godov».
9. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 gody.
10. Konstitutsiya Rossiyskoy Federatsii.
11. Byudzhetnyy Kodeks Rossiyskoy Federatsii ot 31.07.1998 ¹145-FZ.
12. Grazhdanskiy Kodeks Rossiyskoy Federatsii ot 30.11.194 ¹51-FZ.
13. FZ-¹41 «O Schetnoy palate Rossiyskoy Federatsii».
14. FKZ-¹2 «O Pravitel'stve Rossiyskoy Federatsii».
15. Byudzhetnoe poslanie Prezidenta RF Federal'nomu sobraniyu ot 29.06.2011 «O byudzhetnoy politike v 2012-2014 godakh».
16. Stat'ya podgotovlena po rezul'tatam issledovaniy, vypolnennykh za schet byudzhetnykh sredstv po Gosudarstvennomu zadaniyu Finansovogo universiteta 2014 g.
17. Osnovnye napravleniya deyatel'nosti Pravitel'stva Rossiyskoy Federatsii do 2018g. (utv. Pravitel'stvom RF 31.01.2013).
18. Byudzhetnoe poslanie Prezidenta RF Federal'nomu sobraniyu ot 29.06.2011 «O byudzhetnoy politike v 2014-2016 godakh».
19. Byudzhetnoe poslanie Prezidenta RF Federal'nomu sobraniyu ot 29.06.2011 «O byudzhetnoy politike v 2013-2015 godakh».