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The concept of development of human rights in the sphere of public finance in the Russian Federation

Publication date: 20.09.2018

Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 73 - 86

https://doi.org/10.4467/22996834FLR.18.012.9142

Authors

Natalya Povetkina
Institute of Legislation and Comparative Law under the Government of the Russian Federation
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Titles

The concept of development of human rights in the sphere of public finance in the Russian Federation

Abstract

The article is devoted to the identification of trends in the development of budget law-making in the Russian Federation. The purpose of the article is to identify the main vectors (trends) characteristic for the development of modern lawmaking and law enforcement in the field of public finance. The article focuses attention on the most popular areas of law-making in the budgetary sphere - on information technologies and systems, as well as on legal instruments aimed at improving the efficiency of administering public finances and using budgetary funds. The problem of correlativity of various aspects of public finance is stated, legal exemptions (features) in regulation of public finance are revealed. The methods used include formal logical method, comparison, analysis, synthesis, comparison, generalization.

References

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Federal Law of July 27, 2006 N 149-FZ “On Information, Information Technologies and Information Protection” // Collection of Legislation of the Russian Federation, 31.07.2006, N 31 (1 h.), Article 3448.

Decree of the Government of the Russian Federation of June 30, 2015 No. 658 (as amended on 03/03/2017) “On the state integrated information management system for public finances” Electronic Budget “;

RF Government Decree of 27.11.2015 N 1278 “On the Federal Information System for Strategic Planning and Amendments to the Statute on the State Automated Information System” Management “// Collection of Legislation of the Russian Federation”, 07.12.2015, N 49, art. 6972

Decree of the Government of the Russian Federation of December 25, 2009 N 1088 “On the State Automated Information System” Management “(together with the” Regulations on the State Automated Information System “Office” // Collection of Legislation of the Russian Federation “, 04.01.2010, N 1, Article 101 .

Order of the Ministry of Finance of Russia from 07.07.2016 N 110n (Edited from December 29, 2016) “On the approval of the list of subsystems (components, modules) of the state integrated information management system of public finances” Electronic Budget “// http://www.pravo.gov.ru 

Draft new version of the Budget Code of the Russian Federation // https://www.minfin.ru/common/upload/library/2017/12/main/01_-_NRBK.pdf 

Institutes of financial security: monograph / I.I. Kucherov, N.A. Povetkina, OA Hakobyan et al.; otv.red. I.I. Kucherov, N.A. Povetkin. – Moscow: INFRA-M: Institute of Legislation and Comparative Law under the Government of the Russian Federation, 2017. – 246 p.

Povetkina NA, Khazova E.V. Integrated information systems for managing public finances in ensuring transparency of the budgetary system of the Russian Federation // Journal of Russian Law. 2014. N 9. P. 11–17.

KhabrievaT.Ya., Chernogor NN, Law in the conditions of digital reality // Journal of Russian Law. 2018. №1. Pp. 85–102.

Information

Information: Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 73 - 86

Article type: Original article

Authors

Institute of Legislation and Comparative Law under the Government of the Russian Federation

Published at: 20.09.2018

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Natalya Povetkina (Author) - 100%

Article corrections:

-

Publication languages:

English