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Authors : 1. Leysan M. Faizrakhmanova,
PhD (Law), Associate Professor
Kazan (Volga) Federal University, Kazan, Russia
Legal regulation of state (municipal) financial control
Objective: to research the novels of budget and administrative legislation in the sphere of state (municipal) financial control, which allows to increase the quality of state financial management.
Methods: comparative-legal, logical and descriptive methods, as well as the method of systemic-structural analysis.
Results: Comparative analysis is made of changes of budget legislation in the sphere of state and municipal financial control; the changes of administrative legislation concerning budget regulation are analyzed.
Scientific novelty: positive aspects of changes are revealed, which took place in 2013 and referred to the budget and administrative legislation concerning budget regulation state (municipal) financial control.
`Practical value: the research results can be used in law-making and law-enforcement practice, as well as for scientific research in the sphere of financial, budget and administrative law.
Keywords :
financial control; budget control; state (municipal) financial control; bodies of state (municipal) financial control; budget offence; illegal use and misuse of budget funds
Bibliography :
1. Sattarova, A.A., Sattarova, N.A. Pravovoe regulirovanie mezhbyudzhetnykh otnoshenii (Legal regulation of intergovernmental relations). Kazan': Izd-vo «Poznanie» Instituta ekonomiki, upravleniya i prava, 2010. 176 p.
2. http://www.rbc.ru/rbcfreenews/20140408161640.shtml (accessed: 24.06.2014)
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