Formation and Development of State Financial Control in the Russian Federation and the Republic of France

Abstract

The study of legal regulation of financial relations of foreign countries using the comparative method makes it possible to better assess the processes taking place in the sphere of public finances. The French experience in the reform of the State financial control can be used when updating the system of financial control in Russia. The author tries to trace the origins of the State financial control procedures in Russia and France. The article briefly describes the stages of formation and development of State financial control in Russia and France for over eight centuries. The legal bases of public institutions that exercised control and supervisory functions in finance during this period are considered. This article may be of interest to the participants of the course in finance law, tax law, fiscal law, in particular the system of State control (supervision). Furthermore, it may be of interest to researchers and other persons directly involved in the development of procedures and tools through which the sphere of public finances is regulated.