The subject of the research is the concept and content of financial uncertainty as a new institution of financial law and, at the same time, a new phenomenon of financial and le-gal science. The purpose of the article is to determine the essence of financial uncertainty, to analyze the features and practical significance and identify factors that affect the occurrence of financial uncertainty. The methodology of the study includes methods of dialectical logic, analysis and synthe-sis, as well as formal legal analysis of legal acts. The main results and scope of their application. The financial uncertainty is a new institu-tion of financial law and, at the same time, a new phenomenon of financial and legal sci-ence. Although the elements of financial uncertainty as the economic phenomenon are not new and are known to the practice of financial legal relations and the norms of finan-cial legislation. Since the system of financial law is multi-spectral, especially in modern economic condi-tions, the institution of financial uncertainty, like many other institutions of financial law, is multifaceted and has its own characteristics in the framework of tax law, budget law, institutions of financial and legal regulation of banking and insurance, as well as other. For the general part of financial law, it is necessary to determine the definition of the concept of "financial uncertainty", its signs and elements. It is important to distinguish between the content of the institution of financial uncertainty in the legal regulation of fiscal interests of the state, as well as the interests of the state in public law regulation of finance of the private sector of the economy. In addition, to understand the problems of the institution of financial uncertainty in the subject of financial law, it is important to distinguish be-tween financial and monetary relations. In all cases, the key, initial condition for scientific discourse is the risky nature of financial planning and forecasting. It is the principle of planning as one of the important principles of financial law that must be studied in the development of the desired institution. Conclusions. Financial uncertainty as a legal institution is complex because uncertainty and risks permeate the entire sphere of public financial activity: fiscal, parafiscal, mone-tary (including payment). In this regard, it can be argued that aspects of financial uncer-tainty relate, in fact, to each link of the financial, credit, monetary, and payment systems, and, accordingly, to each institution of a special part of financial law.
This article is devoted to the consideration of the issues of transformation of financial legal personality in the context of the digitalization of society and the economy. The paper considers the concept and content of financial legal personality, features of the legal status of consumers of financial services, studies the problem of increasing financial literacy at the modern historical stage, analyzes the concept and principles of experimental legal regimes.
В июле 2018 года исполняется 20 лет с того момента, когда в истории Российского государстве впервые был принят закон, кодифицировавший налоговое законодательство. В этой связи возникает множество вопросов, представляющих интерес для научного исследования, одним из которых является вопрос об этапах законотворческого процесса, протекавшего в связи с принятием данного закона. Можно утверждать, что Налоговый кодекс Российской Федерацииэто нормативный правовой акт, принимавшийся в течение двух десятилетий. Самостоятельный интерес представляет вопрос о соотношении кодекса и законов Российской Федерации, которые подвергались кодификации. В результате можно резюмировать, что реформирование Налогового кодекса Российской Федерации будет осуществляться и в дальнейшем, но факт его формирования, вероятнее всего, можно считать состоявшимся. Ключевые слова: Налоговый кодекс Российской Федерации; кодификация налогового законодательства; система налогов и сборов; фискальные платежи; налоги; сборы; страховые взносы.
The article analyzes the principle of transparency of the budget system, which requires a different scope in the context of application of information technologies. The author disputes the elements of this principle fixed in the current version of the Budget Code of the Russian Federation, while other elements in the context of digitalization should undergo an appropriate transformation. Reflections of the authors are based on the study of the current financial legislation, normative legal acts and program documents accompanying the processes of formation of the information society including the area of budgetary technologies. Relevant research has been carried out in the context of studying modern budgetary and legal policy. The paper suggests the conceptual model for possible legislative initiatives, as well as for the theory of budgetary law. In addition, the paper considers the phenomenon of e-governement. The composition of traditionally allocated components of e-government (e-democracy, e-government, e-justice) is proposed to be supplemented with another one, namely: e-budget. Such a proposal has been based on certain budget characteristics. First, this concerns how it implements the functions of the state sovereignty, as well as the functionality of feedback in the performance of the overall tax obligation. From the standpoint of legislative technique, the e-budget can be attributed to the group of legal symbols. Therefore, the paper proposes the characteristics of the e-budget given withen the framework of characteristics developed in the theory of types of legal symbols. As a result, the authors have drawn a conclusion about the transformation of the budgetary legal personality of such participants of absolute budgetary and legal relations as the state (public legal entities) and society (citizens and organization).
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations –citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.