Financial control in the Eurasian Economic Union

  • Victor S. Kamenkov Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

Abstract

The article analyzes the issues of formation, state and improvement, problems of coordination and coordination of actions in the organization of financial control, requiring the attention of each of the states of the Eurasian Economic Union, affecting the rights and legitimate interests of a large number of persons. In particular, the absence of the definition of «financial control» in the current national legislation of the EAEU countries is emphasized, its approximate definition is formulated. Judicial practice in respect of acts of financial control bodies, as well as judgments on new forms and types of financial control are studied. It is proposed to continue further research, improvement of legal regulation at the national and international levels, its harmonization and even unification, convergence of judicial practice.

Author Biography

Victor S. Kamenkov, Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

doctor of science (law), full professor; head of the department of financial law and legal regulation of economic activities, faculty of law

References

  1. Lapteva VF. Some questions of legal regulation of financial control in Russia. Financial law. 2016;6:19–21. Russian.
  2. Kucherov II, Povetkina NA, Abramova NE, et al. Kontrol’ v finansovo-byudzhetnoi sfere [Control in financial and budget sphere]. Moscow: The Institute of Legislation and Comparative Law under the Government of the Russian Federation. Co-edition by the «CONTRACT»; 2016. 320 p. Russian.
  3. Gavrilenko VG. Kapital: Entsiklopedicheskii slovar’ [Capital: Encyclopedic dictionary]. 2nd edition. Minsk: Law and Economics; 2009. 755 p. Russian.
  4. Raizberg BA, Lozovskii LSh, Starodubtseva EB. Sovremennyi ekonomicheskii slovar’ [Modern economic dictionary]. 6th edition, added. Moscow: INFRA-M; 2011. 511 p. Russian.
  5. Kondrat EN. Pravonarusheniya v finansovoi sfere Rossii. Ugrozy finansovoi bezopasnosti i puti protivodeistviya [Offenses in the financial sphere of Russia. Threats to financial security and ways of counteraction]. Moscow: Yustitsinform; 2014. 928 p. Russian.
  6. Arzumanova LL, Boltinova OV, Bubnova OY, et al. Pravovoe regulirovanie finansovogo kontrolya v Rossiiskoi Federatsii: problemy i perspektivy [Legal regulation of financial control in the Russian Federation: problems and prospects]. Moscow: NORMA. Co-edition by the «INFRA-M»; 2013. 384 p. Russian.
  7. Kostikova EG. Monitoring of external corporate debt: prospects for the introduction of a new type of financial control. Taxes. 2013;2:28–31. Russian.
  8. Pilipenko AA. How to distinguish monitoring from check? Industrial and Commercial Law. 2016;5:55–57. Russian.
  9. Yankevich SV. The accounts chamber of the Russian Federation and legislative reform of the external state financial control. Financial Law. 2014;9:43–48. Russian.
  10. Lominadze AA. Legal regulation of efficiency audit in the Russian Federation. Financial Law. 2015;7:27–32. Russian.
  11. Ponomarenko KS. The types of public audit. Actual Problems of Russian Law. 2018;5:89–94. Russian.
  12. Yalbulganov AA. New categorical apparatus of state financial control. Financial Law. 2014;8:10–16. Russian.
  13. Nikulina OV. Efficiency of budget control in Russia and abroad. Finance and Credit. 2007;32:83–84. Russian.
Published
2019-01-19
Keywords: finance, control, law, regulation, coordination, EAEU, improvement, public relations, subjects, rights and obligations
How to Cite
Kamenkov, V. S. (2019). Financial control in the Eurasian Economic Union. Journal of the Belarusian State University. Law, 3, 101-107. Retrieved from https://journals.bsu.by/index.php/law/article/view/1535
Issue
No 3 (2018): Journal of the Belarusian State University. Law
Section
Finance Law and Tax Law