Budget Control and Budgetary Legal Responsibility in the Sphere of Professional Education
How to Cite
Osipenko S.V., Polozhentseva I.V. Budget Control and Budgetary Legal Responsibility in the Sphere of Professional Education. Vlast’ (The Authority). 2015. Vol. 22. No. 1. P. 61-64.
Abstract
The liability for the budgetary law infringement is one of the most urgent problems in the financial law theory and in the legal and regulatory practice. Development and implementation of efficient mechanism of control over the budget expenditure and of responsibility for the financial law violation is necessary for settlement of this problem. Studying the experience of the Federal Republic of Germany is feasible from the point of view of its possible use in the Russian public finances, including legal mechanisms responsible for the misuse of public funds. Criteria that will lead to uniformity of prosecuting practice in cases of misusing budgetary funds are called.
Keywords:
budget, legal nature of responsibility, financial law standards, budgetary standards lawbreakers, illegal activity or inactivity, budgetary infringement
References
Doklad Federal'noj sluzhby finansovo-byudzhetnogo nadzora. // http:// www.rosfinnadzor.ru/html/documents/doklad_2011.doc (accessed 23.12.2012).
Sattarova N.A. O chasti chetvertoj Byudzhetnogo kodeksa RF // Finansovoe pravo, 2008, № 3.
Brskens C. Die Kontrolle der ffentlichen Haushalt- und Wirtschaftsfhrung // Dissertation zur Erlangung des akademischen Grades doctor iuris (Dr. iur.), 2006, 316, LIII Bl., Jena, Univ., Diss., 2006 // vorgelegt vom Fakulttsrat der Rechtswissenschaftlichen Fakultt der Friedrich-Schiller-Universitt Jena, p. 45.
Vestnik VAS RF, 2001, № 11.
Munz E.M. Haushaltsuntreu. – Berlin Verlag, 2001, p. 7.
Sattarova N.A. O chasti chetvertoj Byudzhetnogo kodeksa RF // Finansovoe pravo, 2008, № 3.
Brskens C. Die Kontrolle der ffentlichen Haushalt- und Wirtschaftsfhrung // Dissertation zur Erlangung des akademischen Grades doctor iuris (Dr. iur.), 2006, 316, LIII Bl., Jena, Univ., Diss., 2006 // vorgelegt vom Fakulttsrat der Rechtswissenschaftlichen Fakultt der Friedrich-Schiller-Universitt Jena, p. 45.
Vestnik VAS RF, 2001, № 11.
Munz E.M. Haushaltsuntreu. – Berlin Verlag, 2001, p. 7.
Citation Formats
Other cite formats:
APA
Osipenko, S. V., & Polozhentseva, I. V. (2015). Budget Control and Budgetary Legal Responsibility in the Sphere of Professional Education. Vlast’ (The Authority), 22(1), 61-64. Retrieved from https://jour.fnisc.ru/index.php/vlast/article/view/2330
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Following the submission of the manuscript to the Publisher, the author binds oneself not to publish it somewhere else without permission of the Publisher.
