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ИД «Финансы и кредит»






Finance and Credit

Claims for damage to a public-law entity within the implementation of internal State (municipal) financial control: Theory and practice

Vol. 27, Iss. 3, MARCH 2021

Received: 11 January 2021

Received in revised form: 25 January 2021

Accepted: 8 February 2021

Available online: 30 March 2021

Subject Heading: Financial control

JEL Classification: Н72

Pages: 611–626


German N. SKLYAROV Institute of Legislation and Comparative Law under Government of Russian Federation (ILCL), Moscow, Russian Federation

ORCID id: not available

Subject. The article analyzes legal mechanisms provided for by the current legislation to implement the measures of financial control bodies in case of revealing damages caused to a public-law entity.
Objectives. The purpose is to identify problems to compensate for damage a public-law entity at the stage of implementing the results of control activity, and to find solutions. The solutions will enable to unify the activities of State (municipal) financial bodies, which will increase the effectiveness of the control.
Methods. The study employes general scientific methods, like analysis, synthesis, induction and deduction, as well as formal logical and comparative law methods.
Results. In the practice of financial control bodies, there are different approaches to determine damages to public-law entities. The same financial violations are treated by different financial control authorities through different legal mechanisms. The lack of common terminology and methodology is a problem that affects the performance of control bodies.
Conclusions. It is necessary to classify financial violations from the point of view of their qualification and economic impact. The concept of damage should be disclosed in laws and regulations of the Ministry of Finance of the Russian Federation, or directly in the Budget Code of the Russian Federation, and formalized in methodological recommendations for calculating the amount of damage caused to public-law entities.

Keywords: damage, public law entity, internal State (municipal) financial control, fiscal revenue, budgetary system


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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 27, Iss. 3
March 2021