Financial obligations – a way to implement the states financial policy

Occupation: Chief researcher of the sector of Administrative Law and administrative process of the Institute of State and Law of the Russian Academy of Sciences
Affiliation: Institute of State and Law of the Russian Academy of Sciences
Address: Russian Federation, Moscow

Elena L. Vasyanina

Occupation: Leading researcher of the sector of Administrative Law and administrative process of the Institute of State and Law of the Russian Academy of Sciences
Affiliation: Institute of State and Law of the Russian Academy of Sciences
Address: Russian Federation, Moscow

Journal name

Gosudarstvo i pravo

Edition

Issue 5

Pages

55-63

Abstract

The article is devoted of the legal nature of financial obligations, as well as the determination of their role in the implementation of the state financial policy.

Implementation of the financial policy of the state is ensured by financial obligations, legal signs and types of which require specification in regulatory acts of legislation on finance. In particular, the article examines the problems of implementing fiscal type financial obligations, intra-budgetary, expenditure, debt financial obligations. In addition, special attention is paid to “hidden” financial obligations that are not regulated by regulatory acts of legislation on finance, which leads to the emergence of a parallel system of fiscal taxation and financing, bypassing the tax and budget system.

In conclusion, the authors conclude that the category of financial liability, if used in law and law enforcement, will have a positive effect of streamlining, exemption from bureaucratic initiative, and the legal viability of regulating a wide range of vertical property relations covered by the concept of financial turnover.

Keywords

financial policy, financial obligations, budget, tax, benefits, exemption, tax system, budget system, banks, bonds

Received

05.03.2020

Publication date

22.06.2020

Number of characters

35651

Cite

GOST	Zapolsky S., Vasyanina E. Financial obligations – a way to implement the state's financial policy // Gosudarstvo i pravo – 2020. – Issue 5 C. 55-63 [Electronic resource]. URL: https://gospravo-journal.ru/S013207690009671-0-1 (circulation date: 24.04.2024). DOI: 10.31857/S013207690009671-0
MLA	Zapolsky, Sergey V, Vasyanina, Elena L "Financial obligations – a way to implement the state's financial policy." Gosudarstvo i pravo 5 (2020):55-63. DOI: 10.31857/S013207690009671-0
APA	Zapolsky S., Vasyanina E. (2020). Financial obligations – a way to implement the state's financial policy. Gosudarstvo i pravo (5), pp.55-63 DOI: 10.31857/S013207690009671-0

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