DOI: 10.17072/1995-4190-2015-3-30-38

PUBLIC REVENUES AS A NEW CATEGORY OF FINANCE LAW

N.V. Vasiljeva

Baikal National University of Economics and Law

11, Lenina st., Irkutsk, 664003

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Introduction: the article is devoted to study of finance law categories in the context of the conditions of the state and municipalities’ financial activities being transformed, which is related to emergence of new public money funds (those of non-state pension funds, public corporations, and others). Purpose: the study considers the category "public revenue", gives definition to its features and content. Methods: the methodological framework of this study is based on a set of methods of scientific cognition, among which the dialectic method is the major one. The author uses both general scientific methods (dialectical method, analysis and synthesis, abstraction and concretization) and methods specific to legal science (formal, technical, comparative legal). Results: the author insists on the necessity to use the category of public revenues, which cover  all revenues of funds used for public purposes, in the Russian finance law. The author’s definition of the category «public revenue» and identification of its main elements is based on the research of funds used for meeting public interests and on the analysis of the concept of public interest with regard to financial legal structures. Conclusions: the author believes that use of the category "public revenue" in finance law will make it possible to develop the conception of legal regulation of social relations occurring in the process of accumulation of public funds used to meet public interest. In the framework of this conception, the imperative method of legal regulation will be applied to the arising social relations, which will make it possible to avoid excessive will and misuse on the part of private actors, as well as tighten the control over receipt and appropriate expenditure of revenues coming into these funds.

 

 

Keywords: budget; money funds; decentralized revenue; publicity; public revenues; public finances;
public funds; public interest; finance law 

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