State Extra-Budgetary Funds as Subjects of Financial Legal Relations

The paper is devoted to consideration of peculiarities of the legal status of state extra-budgetary funds as subjects of financial legal relationships. The author examines the process of state extra-budgetary funds formation and determines the causes of their emergence. It is noted that at the initial stage of the formation of the modern budgetary system of the Russian Federation, state extra-budgetary funds were considered as an instrument ensuring appropriate spending of funds. This way can be considered extensive, since it leads to a quantitative increase in centralized funds within the financial system. In addition, it is money consuming, since it requires the allocation of funds to support the activities of the apparatus of the relevant funds. In any case, multiplicity of extra-budgetary funds that existed until recently was a vestige of the post-perestroika economy. An unsystematic nature of the sources of normative regulation of activities of state extra-budgetary funds, obsolescence and actual inconsistency of many of their norms with the current model of legal regulation, absence of specialized laws defining their legal status have predetermined inefficiency of both the structure and functioning of state extra-budgetary funds. This, in turn, has led to the merger of the Pension Fund of the Russian Federation and the Social Insurance Fund into a uniform Pension and Social Insurance Fund of the Russian Federation. The paper analyzes the specifics of the budgetary and legal standing of the new state extra-budgetary fund.

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