Krylov O.M. —
Currency circulation and its organization in the Russian Federation as a public need and interest
// Administrative and municipal law. – 2021. – ¹ 1.
– P. 30 - 38.
DOI: 10.7256/2454-0595.2021.1.33746
URL: https://en.e-notabene.ru/ammag/article_33746.html
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Abstract: The subject of this research is the categories of “public need” and “public interest”. The object is the currency circulation and its organization. The author examines the elements of currency circulation, which represent independent public needs with corresponding public interests in its organization. Special attention is given to interrelation between the public needs in currency circulation and public interests, which serves as the legislative framework for currency circulation and observance of the balance of public and private interests in organization of currency circulation. The conclusion is drawn on the representatives of public interest in currency circulation and interdependence of public needs in currency circulation on the corresponding public interests in its organization. The author also formulates a number of interesting conclusions on interrelation between public needs in currency circulation, public interests and needs in other spheres of public life and organization of currency circulation, which serve as the legislative framework for currency circulation and observance of balance of public and private interests in organization of currency circulation. The novelty of this research consists in determination of the content of public interest in currency circulation, as well as in establishment of correlation with public interests and needs in other spheres of public life.
Krylov O.M. —
Definition of the Legal Category 'Circulation of Money' and its Relation to the Legal Category 'Money Turnover'
// Administrative and municipal law. – 2018. – ¹ 3.
– P. 27 - 35.
DOI: 10.7256/2454-0595.2018.3.26187
URL: https://en.e-notabene.ru/ammag/article_26187.html
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Abstract: The subject of the research is the laws and acts that regulate social relations arising in the process of circulation of money. The object of the research is the social relations arising in the process of money turnover. The modern legal approach to the definition of 'circulation of money' derives from the economic theory and does not offer the right description of the legal nature, typical features of the term and differences from the term 'money turnover'. Many researchers do not see the difference between the legal category 'circulation of money' and the legal category 'money turnover'. The methodological basis of the research is the dialectical method allowing to study social, economic and social phenomena in terms of their interrelation and interdependence. As a result of his research, Krylov gives a definition of the term 'circulation of money', describes the main restrictions of the subjective rights to money as well as the main kinds of restrictions thereto that prevent the circulation of money. The author also explains the difference between the term 'circulation of money' and 'money turnover'.
Krylov O.M. —
Money circulation in incomes generation and spending of centralized monetary funds of public entities
// Administrative and municipal law. – 2017. – ¹ 6.
– P. 95 - 113.
DOI: 10.7256/2454-0595.2017.6.23460
URL: https://en.e-notabene.ru/ammag/article_23460.html
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Abstract: The research subject is the set of legal provisions regulating social relations in the process of money circulation. The research object is social relations in the process of money circulation in the process of incomes generation and spending of centralized monetary funds of public entities. Money circulation in the process of income generation and spending of centralized monetary funds of public entities is characterized by the peculiarities, directly affecting the effectiveness of financial activities of a public entity. To successfully achieve the aims and goals of modern financial activity of the state and other public entities, it is necessary to take into account the specificity of money circulation in the sphere of public finance. The research methodology is based on the dialectical method of scientific cognition of social, economic and legal phenomena in their interrelation and interdependence. Reliability and feasibility of the results is achieved by complex using the system-structural, comparative-legal, formal-legal and logic and theoretical methods, and the method of description of notions, analysis, synthesis, generalization and other methods. The author formulates the typical features of money circulation in incomes generation and spending of centralized monetary funds of public entities, connected with the beginning and the end of money circulation, its object and types of financial legal relations mediating money circulation. The author detects the key peculiarities of financial subjective legal rights and duties in the process of incomes generation and spending of centralized monetary funds of public entities. The author substantiates the necessity to transform the legal definition of tax and offers amending the provision of the Tax Code of the Russian Federation (part 1) of 31 July 1998 No 146.
Krylov O.M. —
Revisiting Some Aspects of the Legal Regulation of Foreign Currency Accounting in the Russian Federation
// Financial Law and Management. – 2017. – ¹ 4.
– P. 1 - 10.
DOI: 10.7256/2454-0765.2017.4.25051
URL: https://en.e-notabene.ru/flmag/article_25051.html
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Abstract: The subject of the research is the laws and acts that regulate social relations arising in the process of foreign currency exchange in the Russian Federation. The object of the research is the social relations arising in the process of foreign currency exchange in the Russian Federation in relation to generation of revenues of centralized public-law entities' monetary funds. In the Russian Federation foreign currency exchange has certain particularities in terms of accounting and tax treatment thereof which influences the efficiency of financial activity performed by a public-law entity. Observation of these particular rules is necessary to successfully achieve goals and tasks of today's state official activity. The methodological basis of the research implies the dialectical method for analyzing social, economic and legal phenomena in terms of their interaction and interdependence. Integrity and validity of the results are achieved through a combined use of the structured system, comparative law, formal law and logical theoretical methods as well as applying such methods as description of terms, analysis, synthesis, generalisation and other methods. As a result of the research, the author defines violations of the essential provisions of the Russian Federation tax and levy legislation, i.e. principles of the equal tax burden and economic feasibility of levies and taxes, as consequences of inefficient system of accounting and tax treatment of foreign currency exchange in the Russian Federation. As one of the outcomes of the research, the author emphasizes the need to change the current system of accounting of foreign currency exchange in the Russian Federation.
Krylov O.M. —
Currency circulation forms
// Administrative and municipal law. – 2016. – ¹ 6.
– P. 533 - 539.
DOI: 10.7256/2454-0595.2016.6.19076
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Abstract: The research subject includes the legal provisions regulating social relations in the sphere of currency circulation. The diversity of currency circulation forms form the viewpoint of law, as well as the necessity to create a uniform currency circulation system, determines the need for legal classifications of currency circulation forms. The modern legal approach to the classification of currency circulation forms is borrowed from economics, and means the division of currency circulation into cash turnover and non-cash transactions which don’t reflect the diversity of currency circulation from the position of law and don’t allow detecting its peculiarities. The research methodology is based on the dialectical method of scientific cognition of social, economic and legal phenomena in their interdependence and interconnection. The validity and sufficiency of the results is achieved through the complex use of the system-structural, comparative-legal, formal-legal and logical methods, as well as the method of description of notions, analysis, synthesis, generalization and other methods. The author concludes that currency circulation can be classified according to such factors as the form of objects of legal relationship in currency circulation, the functions performed by the objects of legal relationship in currency circulation, the subjects defining the beginning and the end of currency circulation, the legal interrelation of money as the object of legal relationship in currency circulation, and the nature of legal relationship in currency circulation. The author outlines the main peculiarities of currency circulation in the public finance sphere.
Krylov O.M. —
Monopoly Organization of Monetary Circulation of Public Legal Education as a Constitutional Principle of the Financial Activity of the State and Municipalities
// Financial Law and Management. – 2016. – ¹ 3.
– P. 216 - 228.
DOI: 10.7256/2454-0765.2016.3.20238
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Abstract: The subject of the present research is various legal rules governing public relations in the process of monetary circulation. The arrangement of monetary circulation in the Russian Federation is based on a combination of various fundamental principles. The effect of these principles applies to the financial activities of the state and municipalities which are legal activity organizing the circulation of money in the field of public finance. Compliance with the principles of the arrangement of monetary circulation is the basis to achieve maximum efficiency of the financial activities of the Russian Federation and municipalities. The methodological basis of the research is the dialectical method of scientific knowledge of social, economic, and legal phenomena in their interrelationship and interdependence. The reliability and validity of the results achieved through the combined use of systems-structural, comparative legal, formal legal and logical-theoretical methods and descriptive method, analysis, synthesis, generalization and other methods. As a result of the research the author concludes that the provisions of the Constitution (1993) set out in Articles 71-73, 75, 106, 132, establish the principle of a monopoly organization of monetary circulation in public legal education. The author also reveals the content of these Articles in relation to the financial activities of the state and municipalities.
Krylov O.M. —
Money circulation as an object of a state financial security
// Administrative and municipal law. – 2015. – ¹ 3.
– P. 241 - 247.
DOI: 10.7256/2454-0595.2015.3.14507
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Abstract: The subject of the study contains the financial and legal rules regulating the public relations which develop mainly during the organization of the state financial security. Among the various objects of financial security of the state the area of monetary relations can be outlined, and its security gains a particular importance at the present day. The current organization of the state monetary circulation is impossible without the mechanisms such as the state financial security and national security because they serve as a guarantee of the constitutional rights, freedoms, adequate quality of life and living standards of citizens, sovereignty, territorial integrity and sustainable development of the state and its defense and security.The methodology is based on the dialectical method of scientific cognition of social, economic and legal phenomena in their interrelationship and interdependence. Reliability and validity of the results are achieved through the application of the integrated system-structural, comparative legal, formal legal and logical-theoretical methods, as well as the method of describing the concepts, analysis, synthesis, and other methods. The author concludes that the safety of the state is a monetary element of the national security. This is the condition of safety of the state from the internal or external threats which allows provision of sustainable and progressive development of its financial system in the process of money circulation, which in turn provides the constitutional rights, freedoms, adequate quality of life and living standards of citizens, sovereignty, territorial integrity and sustainable development of the Russian Federation, the defense and security of the state. Since it is impossible to consider money circulation in general as an object of the financial security of the state, the author proposes to use the category of "monetary security of the state" along with the category of "financial security of the state."
Krylov O.M. —
// Administrative and municipal law. – 2012. – ¹ 7.
DOI: 10.7256/2454-0595.2012.7.5973
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Krylov O.M. —
// Administrative and municipal law. – 2012. – ¹ 2.
DOI: 10.7256/2454-0595.2012.2.4727
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Krylov O.M. —
// Administrative and municipal law. – 2011. – ¹ 9.
DOI: 10.7256/2454-0595.2011.9.4099
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Krylov O.M. —
// Administrative and municipal law. – 2011. – ¹ 9.
DOI: 10.7256/2454-0595.2011.9.4122
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Krylov O.M. —
// Administrative and municipal law. – 2011. – ¹ 7.
DOI: 10.7256/2454-0595.2011.7.3860
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Krylov O.M. —
// Administrative and municipal law. – 2011. – ¹ 4.
DOI: 10.7256/2454-0595.2011.4.5043
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Krylov O.M. —
// Administrative and municipal law. – 2010. – ¹ 10.
DOI: 10.7256/2454-0595.2010.10.2938
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Krylov O.M. —
// Administrative and municipal law. – 2010. – ¹ 9.
DOI: 10.7256/2454-0595.2010.9.2853
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Krylov O.M. —
// Administrative and municipal law. – 2010. – ¹ 8.
DOI: 10.7256/2454-0595.2010.8.2753
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Krylov O.M. —
// Administrative and municipal law. – 2010. – ¹ 8.
DOI: 10.7256/2454-0595.2010.8.4787
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