Theoretical Legal Foundations of the State Control (Administrative and Financial Aspects)

Abstract

The article "Theoretical and Legal Foundations of the State Control in Russia (administrative and financial aspects)” was prepared due to the relevance of the issue of developing a management system of public finance and non-public finance, as well as State control over the budget. The authors attempt to trace the origins of the procedure per se in the life of different States, as well as initial forms of an activity that, in the opinion of many researchers, instituted the State control. The article defines the concept of control, provides brief description of scientific views on it, as well as the comments of prominent jurists regarding the essence of the concept and other important aspects. The authors briefly describe the structure of the system of state control including the Federal level and the level of a constituent entity of the RF. The article highlights jurisdiction of main bodies exercising powers in this sector such as the Presidential Administration (Government Accountability Office); The Audit Chamber of Russia, regulating and accounting authorities, the Ministry of Finance of Russia, the Federal Treasury of Russia, and the RF Prosecutor General's Office. It also provides an exhaustive list of the elements of administrative offenses aimed at ensuring the rule of law in the sphere of State control. The author describes methodical approaches to the compilation of practices aimed at detecting offences associated with activities in this field and to their classification. This article may be of interest for students attending courses of administrative law, financial law, public service and public administration, in particular the system of State control (supervision); furthermore, the article may be of interest to researchers and other persons directly involved in the development of the procedures and instruments by means of which the Government regulates the area of public finance.