The paper is devoted to the study of the issues associated with the application of civil law instruments for budget funding. Thus, on the basis of the results of the study, the author comes to the conclusion that convergence of public and private legal instruments is increasing. As an example of the use of private legal instruments for budget funding the author employs the practice of using treasury leters of credit for the purpose of hedging public spending. The internal state financial control having been transferred to the Federal Treasury, the use of calculations covered by letters of credit becomes a key instrument to secure effective monitoring of budget spending. The letter of credit can significantly increase transparency of cash flows, which contributes to the reduction of unfair suppliers in the chain of subcontractors. The Treasury letter of credit provides transfer of advances in the amount of actual demand. The paper also analyzes the practice of using such instruments as treasury support and authorization of financial transactions that are the cornerstones of the current budget control. From the author's standpoint, in the nearest future we will be able to identify the following objectives of the development of the Treasury support system with the use of settlements covered by letters of sredit. First and foremost, we need further integration of Treasury and banking support, and full-scope implementation of treasury letters of credit when providing Treasury support. Special attention should be paid to the development of approaches to integration of treasury letters of credit into the process of banking support of governmental contracts. It is necessary to expand the treasury support over advance payments funds employed for contracts (agreements) of delivery, performance of works, providing services that are concluded with the federal budgetary and autonomous enterprises at the expense of subsidies assigned from the Federal Budget. We should use treasury support and budget monitoring of investment objects that are annually included into the Federal Targeted Investment Programme. At the same time, Treasury support must be integrated into budget monitoring.

The paper is devoted to the study of the institute of self-regulation in audit. Within the framework of the study the author analyzes the definition of "self-regulation" given in normative regulatory acts. In general, according to the author, the definition of self-regulation, as enshrined in Article 2 of the Federal Law dated 1 January 2007 No. 315-FZ "On self-regulating organizations," in general and in some details captures the essence of self-regulation. However, it is far from being perfect. In the study, the author makes an attempt to disclose the concept of "self-regulation" through the description of key activities, i.e. the functions of self-regulatory organizations. However, in the author's opinion, the wording of this definition can be improved by getting rid of vague language - unnecessary words (it is sufficient to write "rules" instead of "standards and regulations", and "the establishment" instead of "development and establishment"). The paper also correlates self-regulation and public regulation. The study showed that governmental regulation and self-regulation are links in a chain or elements in the system of governance. The study of the legal nature of a compensatory fund gives grounds to make conclusions with regard to its public nature. This fact, in turn, allows us to speak about self-regulation in the field of auditing as a separate financial and legal institution.

The paper is devoted to the study of the role of planning in the budgetary process of the Russian Federation. The paper contains the analysis of the new Budget Code of the RF (the BC) that introduces a new term "planning" covering not only the budget drafting, but its revision, approval, consolidated budget breakdown and the cash budget. The paper analyzes different standpoints concerning the essence of planning and its place in the system of financial law. The paper differntiates the stages of the budget process, their interrelation with planning, considers the system of budget planning documents in the context of the new Budget Code of the Russian Federation.

The paper considers the possibility of repayment of subsidies granted to execute the government (municipal) task if the subsidy funds are insufficient. Based on the results of the study, the author expresses the opinion that the order and terms of subsidies refund, including the cases when granted budgetary funds have been fully utilized, should be treated as one of the essential elements of the mechanism of financing governmental (municipal) services, without which the achievement of efficiency and targeted use of budgetary funds will be insufficient. That said, if the funds are returned at the expense of not the subsidy itself, but at the expense of other funds of the enterprise, the point at issue is compensation of the refundable part of the subsidy rather than the refund of the part of the budgetary allocations.

The paper is devoted to the analysis of the legal regulation of state financial control in the Russian Federation. The author, not having the purpose to consider all the components of financial control, scrutinizes only certain drawbacks of organization and implementation of budget control. Thus, the paper examines the issues of allocation of budgetary powers between the bodies of financial control of different levels of governmental and departmental affiliation, of interaction and coordination of plans for carrying out inspections of financial control bodies, and of directions of budget control. The author makes suggestions for the improvement of the budget legislation in the field in question. In particular, it is proposed to detail the competence of certain bodies of budget control, to establish barriers to the duplication of control measures, to clarify the wording of the Budget Code of the Russian Federation in the part of vertical differentiation of budgetary powers of bodies of financial control. The study is based on financial control analysis in the field of inter-budget transfers.

The paper considers topical issues of determining, introducing and charging mandatory fiscal charges. The author points to changes in Russian legislation, according to which law-makers introduce charges with all the signs of charges included in the current system of taxes and duties of the Russian Federation, but that have not been included into the system yet. The author proposes amendments to the Tax Code of the Russian Federation and introduction of a new tourist tax. The author justifies the necessity for the state to comply with the constitutional principles when introducing new fiscal payments and burdening citizens with new taxes.

A modern debt policy is crucial for the functioning of the Russian government debt since it lays down main directions for the development of debt relations, i.e. determination of types of loans, composition of creditors, enhancement of credit rating of the state. Currently, in the context of debt relations, the credit rating of the state acting as a sovereign borrower on the international financial market and that is taken into account by investors plays a decisive role. Traditionally, the credit rating of the Russian Federation has been determined by three leading international credit rating agencies: Fitch, Standard & Poor's (S&P) and Moody's. Due to lowering the Russian Federation credit rating to a low level, it was decided to develop a national system of rating agencies and to develop your national rating scale based on the international experience. Only two of the pre-existing national agencies - "ExpertRA" and "Analytical Credit Rating Agency (ACRA) - and the three branches of the above mentioned international organizations have gained accreditation of the RF Central Bank. It is proposed to treat credit rating agencies as derivative (supplementary) actors of financial relations.

The paper considers a number of problems related to the modern budget policy of the Russian Federation. The paper scrutinizes the concept and significance of the fiscal policy in the mechanism of financial activities of the state, resolves the problem of interrelation between the concepts of "financial policy" and "fiscal policy." On the basis of the study of official documents (analytical reports, articles) of different international organizations (the International Monetary Fund, the World Bank, the European Bank for Reconstruction and Development) the paper analyzes the main directions of the budgetary policy of the Russian Federation during the period from 2014 to 2017, and chronologically determines the periods of significant decline in the national economy (2014-2015) and its recovery (2016-2017). The paper, based on the forecast of socio-economic development of Russia given in the reports of international financial institutions and the documents of the Ministry of Economic Development of the Russian Federation, examines the trends of the Russian economy development and legal measures taken by the state to influence economic processes supporting this development. In the course of the study, the actions of the Government of the Russian Federation aimed at regulating and stabilizing the national economy under the conditions of the crisis and the results of the budget policy applied by the state were compared. Their evaluation was carried out on the basis of analysis of available statistical data. The author makes a general conclusion concerning the effectiveness of the Russian budgetary policy during the crisis period and the growing impact of the regulatory functions of finance in the system of direct and reverse connections between financial activities of the state.

The paper presents a perspective with regard to the development of tax relations between the BRICS member states, given the new balance of forces on the global scene and the policy of sanctions. The author analyzes the process of developing common approaches in the field of international taxation, transfer pricing, prevention of tax evasion and exchange of information within the framework of BRICS. The paper considers the principles of taxation enunciated in the BRICS documents, in particular, the principle that taxes should be levied in the jurisdiction where the economic activity is being carried out. Based on the results of the study, the author concludes that currently there are a lot of drawback in the field of modernization of existing rules of the Model Convention and determination of approaches to be applied for more close cooperation, including information cooperation, within the framework of tax administration.

A sufficiently extensive domestic and international instrumentarium has been developed so far to combat tax evasion and circumvention of the law. The paper discusses the mechanisms employed in the RF providing comparative analysis with other jurisdictions, as well as tools created at the international level within the framework of bilateral cooperation between the countries and international organizations.

On 1 January 2017 a number of amendments to the Tax Code of the Russian Federation came into force. A specific regulation for the services rendered on-line was introduced. Now the services rendered on the territory of the Russian Federation by foreign organizations are subject to value added tax (VAT). Electronic services suppliers must register themselves with the Russian tax authorities, report annually on VAT and pay the tax. Unfortunately, a detailed analysis of the introduced system of VAT collection when services are rendered by foreign entities on-line reveals that amendments have a number of serious drawbacks. They are caused not by errors of the law-maker, but by the imperfection of the whole system. Such imperfection is largely predetermined by a relative novelty of the market of electronic services and, consequently, by the lack of experience of regulation of this area internationally. The paper examines and scrutinizes the ways suggested by the science to improve the system of charging VAT when foreign organizations provide services on-line. The author analyzes advantages and disadvantages of each method, and, on this basis, makes a conclusion which of them should be preferred.

The paper is devoted to the problem of choosing the model of legal regulation of migration that complies with the domestic legal order. Based on the analysis of legal acts, the author comes to the conclusion that the system of law of the Russian Federation provides for the centralized model of the legal regulation of migration. The paper considers another model of legal regulation of migration, i.e. the decentralized model or the model of migratory federalism. The decentralized model of legal regulation of migration that is widely spread in the systems of common law and civil law, relies on local authorities and bodies of constituent entities of the RF that have appropriate powers delegated to them from Federal authorities to regulate migration. The decentralized model of legal regulation of migration takes into account the interests of the local population in certain areas with due regard to their economic development and demand for migrants, contributes to the policy of adaptation and integration of foreign citizens.

The article substantiates the existence of theoretical and applied problem of conceptually unjustified and untimely introduction or modification of legal criteria in the sphere of public administration. Some attempts to solve the problem are made in the article. The legal criterion in the sphere of public administration is defined as a formalized legal instrument (tool) used to orient the law-making and law-realization activities in the sphere of public administration with subsequent evaluation of its results. Legally significant features of the sphere of public administration for choosing the time for introduction or change of legal criteria is its possible clearly expressed cyclical nature, as well as the mandatory presence of at least three groups of participants with independent social roles and interests. They are the subjects of public administration, direct addressees of management decisions and those whose life is influenced by the implementation of the management decision. The article is based on the provisions of the theory of social management on its stages (functions), presented taking into account the effect of regulatory legal acts on time. It also contains an analysis of the practice of enacting certain normative legal acts and proposes to ensure the timeliness of establishing and changing legal criteria in the field of public administration.

The article provides a study of the condition for the prohibition of assignment based on the analysis of modern civil legislation, civil doctrine and law enforcement practice. The assignment in this case can be provided both in the original contract and in a separate agreement. The legal nature of the condition on the prohibition of the assignment and the agreement thereon is analyzed, its organizational legal nature is elicited. The author studies the current law enforcement practice concerning the consequences of non-observance of the condition or the agreement on the prohibition of assignment in the framework of various subject matter of relations. In particular, the author examines the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 23, 2015 No. 25 "On the Application by Courts of Certain Provisions of Section I of Part One of the Civil Code of the Russian Federation", the Ruling of the Supreme Court of the Russian Federation of March 13, 2017 No. 310-ES17-595 in case No. A36-6801 / 2015. The author concludes that the current state of civil legislation and the amendments that come into force significantly narrow the scope of the practical application of the condition or the agreement on the prohibition of assignment.

The article notes the skeptical view developed in modern Russian civil law about the legal significance of the problem of the essence of a legal entity and the scientific prospects for its solution. The widespread dissemination of formal theories of a legal entity that ignore this issue is stated. The main milestones of the history of philosophical and legal thought on the essence of a legal entity are considered. Attention is drawn to the dominant role in the prerevolutionary legal science of the theories of personification and the real subject. The opposite results of these theories from the standpoint of generally accepted norms of scientific research are defined as permissible; they are evaluated as positively solving the problem of the essence of a legal entity. At the same time, incompleteness of this search in the domestic legal science is noted. The problematic aspects of the search for the essence of a legal entity are associated with the definition of the scope and limits of the application of a particular theory, the prioritization between them or the choice of a certain doctrine as a philosophical basis for the interpretation and application of legislation. It is concluded that further research on the nature of the legal entity can be conducted resolving these issues.

The article justifies the conclusion that it is necessary to legislate the recognition of right as a way of protecting right in things. The appearance of such a method of protection of right in things is associated with the category of real estate. It is concluded that it is necessary to distinguish similar legal structures from recognizing the right. In particular, it is noted that it is necessary to distinguish private methods of recognition of property rights, considered in the doctrine as a recognition of right, from recognition of right as a way of protecting right in things. The conclusion about their various legal nature and purpose is made. Particular attention is given to the legal construction of the claim for recognition of right. A number of complex issues of civil law is being considered: on the object, the conditions for filing a claim for recognition of right, on the subjects of the claim. It is concluded that the defendant must be specified in all cases of filing a claim for recognition of right in things. When determining the conditions for filing a claim, the work emphasizes not only the existence of a dispute over the right that is required to be recognized, but also the legal interest in the judicial confirmation of such a right. The peculiarities of the application of the claim for recognition of right in things are elicited. The conclusion that civil law regulation of relations on protection of right in things needs to be updated and reformed is justified.

Tourism is an integral part of the life of a modern man. From the economic point of view, it is important for each country to create a proper infrastructure for tourism development. Tourism combines travel and services, which are designed to meet the needs of people who travel. The results of the activity of Rospotrebnadzor bodies in various regions of our country testify that violations of the rights of tourists are not uncommon in the work of tourist companies. To date, the issues of legal regulation of the protection of the rights of consumers of tourist services from numerous violations by travel agencies are very topical. A certain part of the causes of violations of rights in the tourism sector is the lack of legal regulation of the rights and obligations of the parties to the tourist agreement when concluding, executing and terminating legal relations between a tourist and a tour operator. The authors analyze the judicial and law enforcement practice on violations of contracts concluded with consumers of tourist services; reflect the shortcomings of the legal regulation of the protection of the rights of consumers of tourist services subject to numerous violations of legislation by professional participants in the tourist market.

The article analyzes the directions of the formation of an effective contract system, regulated by Law No. 44-FZ. A comparative analysis of Russian and American legislation is carried out with regard to certain legal mechanisms for public procurement. There are three main problems that prevent the effective process of state procurement in our country: low level of training of specialists, low quality of goods, works, services, high corruption risks of state procurement. Particular attention is given to developing recommendations to address these problems and improving the state contract system. The necessity for the development of standard technical tasks for certain commodity groups, introduction of the mechanism of partial centralization of purchases, etc. is justified. The article uses historical-legal and comparative-legal methods, as well as general scientific methods of research - analysis, generalization, induction and deduction.

The article deals with the problems of the production of forensic examinations of new types and kinds of forensic examinations. The author describes modern options for training forensic experts within the framework of a single qualification under the Federal State Educational Standard of Higher Education (FGOS VO) 40.05.03 - "Forensic Examination" through professional retraining. The process of formation and development of new classes, types and kinds of forensic examination that takes two main directions is analyzed. Firstly, it is the process of enlargement from the type (subtype) to the kind, from the kind to the class. Secondly, it is the process of separation from the class - into kinds and types, when it becomes necessary to solve a complex of qualitatively new common expert tasks, and new research objects appear in connection with this. The key problems for these situations connected with the choice of methods of expert research, the determination of the general and special competence of experts, the training of expert staff are considered. A road map is proposed to optimize the production of the foregoing kinds (types) of forensic examinations.

The article investigates the problem of the absence of scientifically grounded criteria for determining the special value of wild animals for criminalizing the offences against them. Based on the analysis performed, it is concluded that one of the criteria is the number of offences against such animals. In other words, those species of animals that are a subject of the most active poaching can be classified as particularly valuable. However, the author believes that such a task today can not be solved qualitatively, since in Russia there is no statistical recording of the number of offences against wild animals according to species. It is noted that the lack of registration significantly complicates the receipt, analysis and use of information necessary to determine the special value of wild animals, as well as the study of other issues of criminalization in this area. In order to solve the problem, the author offers practical recommendations on optimization of statistical observation of environmental crime in the country.

The article discusses the influence of proportionality theory, which explains the existence of a "third space" between politics and law and the integration of the states of the Eurasian Economic Union (EAEU) in the philosophy of international law. Taking into account the modern judicial and contractual practice, the issues of building a single legal space, training lawyers on the EAEU law, the advantages of using the "second mode" method, the role of the Court of the EAEU, etc. are analyzed. The author reveals the problems connected with the strictly normative understanding of the EAEU law, the non-recognition of the properties of supremacy and direct action behind this law, the inefficient position of the EAEU Court, "towing" the harmonization of the national legislation of States, undeveloped international cooperation with other subjects of international law, preventing the construction of the "third space". Using the approaches of representatives of the school of "integration through the law", a number of solutions to these problems are proposed. In particular, it is proposed to develop a unified concept of teaching the discipline "The Law of the EAEU", and introduce it into the educational programs of legal universities and faculties not only in Russia, but also in other EAEU States.

The article is devoted to the comparative legal analysis of the pledge of rights in Russia and Germany. Highlighting the general and special in the legal regulation of the pledge of rights in the two States, the author draws attention to the difference in the conceptual grounds in establishing and terminating the pledge right of the pledgee to the right. Unlike Russian law, the pledge of rights in the Federal Republic of Germany is viewed not as a liability, but as a limited property right. It is concluded that the legal regime for the pledge of rights under the German Civil Code (GCC) is determined by the rules on the pledge of movable things. The legislative acceptance of the transfer of the mode of things to the regime of rights is not accidental: according to German law, the object of real rights is not only things, but also rights. Such an approach is incompatible with either Russian legislative regulation or with prevailing doctrinal views, based on the denial of the legalization of the "right to the right" and the exclusion of the right from the objects of right to things. The model of the pledge of rights in Germany is based on the principle of two-stage registration of contractual relations, involving the conclusion of a contractual agreement and a property agreement, the construction of which is unknown to Russian law. With respect to the pledge of rights, it is a question of the specific construction of a property agreement in the GCC - contract of assignment of rights. Considering the peculiarities of the legal regulation of the pledge of rights under the Civil Code of the Russian Federation, the author draws attention to the contradictory provisions of the law, in particular, the requirements of Art. 358.6 on the performance of the debtor's obligations by the pledgor.

This article examines legal separation within the real estate rental legal relationship in relation to the laws of Russia and France. In particular, special attention is given to the French institution of 'superficie' and theories of its legal nature. The author concludes that the institution, contrary to prevailing in French jurisprudence opinion, constitutes a limited proprietary right to the land plot. Based on the data of comparative studies, including 'superficie', the author separates the right in rem and right in personam in leasing in general and for the purpose of construction in the Russian system of law. The author concludes that such proprietary elements as "Droit de Suite" and absolute protection do not themselves give rise to classification of the lease as right in rem. However, the lease for the construction purposes is a specific case within which it is advisable to recognize the existence of limited property rights on land. This right in rem should include the ownership of the building, which was erected based on the lease for the construction and, in general, be related to property law, primarily in the field of protection. In addition, the conceptualization of this institution can convert practice on unauthorized construction and to clarify other issues of theory and practice.

This article provides an overview of the All-Russian Scientific and Practical Conference " "Safety in Fiscal, Customs and Other Areas of Financial Activity: Economic and Legal Problems" conducted by the Department of Financial, Banking and Customs Law and the Department of Economics of the Saratov State Law Academy, and the Departments of Finance and Tax law of the Kutafin Moscow State Law University (MSAL). The article contains the main provisions of the reports of the participants of this conference, the current problems of financial law at the present stage of the historical development of Russia.