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Lapina M.A. Improvement of legislation regulating jurisdictional activity of the Chamber of Accounts of the Russian Federation and control account bodies of subjects Russia's regions

Published in journal "Administrative and municipal law", 2015-10 in rubric "Administrative and municipal law: business, economy, finance", pages 1022-1028.

Resume: The subject of the article is the range of legal and organizational problems of administrative-legal regulation of financial control. The author carries out theoretical and legal analysis of the federal legislation which characterizes jurisdictional authorities of control and account bodies of external public audit (control); the elements of this legislation don't conform to each other from the viewpoint of application of budget measures of coercion and the possibility to reveal, prevent and impose administrative liability for administrative offences in the public finance sphere. The opportunity from July 2013 to apply fiscal measures of coercion, to draw up a Protocol of administrative violation and to pass it to special departments of Executive authorities or courts, does not provide the full special administrative-jurisdictional status of the Chamber of Accounts of the Russian Federation and control and account bodies of Russia's regions. The article substantiates the need to improve federal legislation in order to achieve harmonization of coercive measures in the public sector and the authorities of external public audit bodies contained in the Budget Code of the Russian Federation and the Code of administrative offences. The methodological basis comprises the recent achievements of epistemology.The author applies the general philosophical and theoretical methods (dialectics, the systems approach, analysis, synthesis, analogy, deduction, observation and modeling), the traditional-legal methods (formal-logical), and special sociological methods (the statistical methods, expert assessments, etc.).The author concludes that at present it is necessary to amend the legislation on control and account bodies with such principles of activity as planning and efficiency, responsibility, coordination of actions with other bodies of financial control, officials' competency and information transparancy. The article presents the author's position on the increase of the period of limitation for administrative liability imposition in the sphere of public finance. The author comes to the conclusion about the necessity to provide control and account bodies with the right to consider administrative cases in budget sphere.

Keywords: liability, coercion, budget, violation, subject, auditor, revision, Chamber of Accounts, system, law

DOI: 10.7256/1999-2807.2015.10.16397

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Bibliography:
Administrativnaya yurisdiktsiya v finansovoy sfere / Pod red. M.A. Lapinoy. M.: Paleotip, 2015. 271 s.
Komyagin D.L. Otvetstvennost' za narusheniya byudzhetnogo zakonodatel'stva // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet. 2014. 6. / Konsul'tantPlyus/
Lapina M.A., Karpukhin D.V. Kratkie vyvody // Finansovoe pravo i upravlenie. - 2015. - 2. - C. 291 - 294. DOI: 10.7256/2310-0508.2015.2.15927.
Lapina M.A. O neobkhodimosti sistematizatsii mer gosudarstvennogo prinuzhdeniya v zakonodatel'stve rossiyskoy federatsii // Finansovoe pravo i upravlenie. - 2015. - 2. - C. 114 - 119. DOI: 10.7256/2310-0508.2015.2.15647.
Eskindarov M.A. Sistematizatsiya mer gosudarstvennogo prinuzhdeniya kak faktor ustoychivogo razvitiya finansovo-ekonomicheskoy deyatel'nosti // Finansovoe pravo i upravlenie. - 2015. - 2. - C. 110 - 113. DOI: 10.7256/2310-0508.2015.2.15639.

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