%0 Journal Article
%T Legal Regulation of Organizational and Financial Support of Mega-Science Projects
%A Arzumanova, Lana
%A Gracheva, Elena
%A Sitnik, Alexander
%A Tkachenko, Roman
%J Financial Law Review
%V 2020
%R 10.4467/22996834FLR.20.011.12746
%N Issue 19 (3)/ 2020
%P 1-19
%K mega-science, science, funding, research facilities, large-scale research facilities, international cooperation, international collaboration, budget, budget funds, funding of research
%D 2020
%U https://ejournals.eu/en/journal/financial-law-review/article/legal-regulation-of-organizational-and-financial-support-of-mega-science-projects
%X The article looks at organizational and financial regulation of construction and operation of large-scale research plants. It analyzes and describes general provisions and peculiarities of mega-science projects, and their definitions. It also studies organizational forms of their cooperation both at the national and international levels and looks at financial mechanisms applied to the funding of research facilities on the territory of Russia and abroad. While working on the article the authors have established that financial and legal norms are applied to social relations targeted at financing mega-science projects. Social relations include the issues of fi nancing from state budget and tax relief applied to the organizations that construct and operate large research plants. The article also looks at fi nancial control, which is put in place during the implementation of mega-science projects. As a result of the conducted research a conclusion has been made about the effi ciency of joint projects by both international government organizations and Russian organizations where research facilities will be located. The article also draws attention to a misplaced approach, when mega-science projects are implemented on the premises of research institutions funded from state budget.