On the question of the concept “administering” in the legal-administrative and legal-financial doctrine

About the author:

Alexander S. Emelyanov,

Abstract:

This article is devoted to the analysis of one of the fundamental categories of legal-administrative and legal-financial theories — administration. On the basis of the constitutional provisions, the provisions of administrative law and legislation on public finances, their application and progress in the legal-administrative and legal-financial doctrine defines the concept of «administration», as well as the concepts of administrative and financial activities of the state. Based on a detailed analysis of the content of scientific categories the relationship between them is stated. A historical background is provided, which allows to form an idea about the features of the administrative and financial activities of the state in our country. The institutions of the Administrative Law and Financial Law are analyzed, within the framework of which administering is conducted. Management features, discussed in the article, the content of which best reflects the approaches to the definition of the concept and of the content of some of its parts (budgetary, tax, customs, etc.), allows to state that they are no more than varieties of administrative and / or financial performance of the state. Accordingly, public relation occuring in this process should have an objective-sectoral membership in accordance with the general rules of delimitation of the administrative and financial law elaborated by the modern legal science.

References:

1. Domostroy (monument of Russian 16th senturie's literature). Saint-Petersburg, 1994 (in Russian).

2. Pososhkov, I.T. Kniga o skudosti i bogatstve [A book about poorness and riches]. Moscow, 2010 (in Russian).

3. Smith, A. Issledovanie o prirode i prichinah bogatstva narodov [An Inquiry into the Nature and Causes of the Wealth of Nations]. Moscow, 2009 (in Russian).

4. Petrov, G.I. Sushhnost' sovetskogo administrativnogo prava [The essence of the Soviet administrative law]. Leningrad, 1959 (in Russian).

5. Halfina, R.O. On the question of the object of the system of the Soviet financial right. Voprosy sovetskogo administrativnogo i finansovogo prava — Issues of the Soviet administrative and financial law. Moscow, 1952. P. 38–64 (in Russian).

6. Dzhenks, Je. Anglijskoe pravo [English law]. Moscow, 1947 (in Russian).

7. Sjukijajnen, L.R. Musul'manskoe pravo. Voprosy teorii i praktiki [Muslim law. Issues of theory and practice]. Moscow, 1986 (in Russian).

8. Popper, K.R. Logika nauchnogo issledovanija [Logic of scientific discovery]. Moscow, 2004 (in Russian).

9. Soros, Dzh. Alhimija finansov [The alchemy of finance]. Moscow, 1998 (in Russian).

10. Bazhanov, V.A. Nauka kak samopoznajushhaja sistema [Science as a self-learning system]. Kazan. 1991 (in Russian).

11. Ogurcov, A.P. Reflection. Novaja filosofskaja jenciklopedija — New encyclopedia of philosophy. Vol. 3. Moscow, 2001. P. 448-449 (in Russian).

12. Sovetskoe administrativnoe pravo. Gosudarstvennoe upravlenie i administrativnoe pravo [Soviet administrative law. State government and administrative law]. Moscow, 1978 (in Russian).

13. Sovetskoe administrativnoe pravo [Soviet administrative law]. Ed. by P.T.  Vasilenkova. Moscow, 1981 (in Russian).

14. Kozlov, Ju.M. Administrativnoe pravo [Administrative law]. Moscow, 2005 (in Russian).

15. Rossinskij, B.V., Starilov, Ju.N. Administrativnoe pravo [Administrative law]. Coursebook for higher educational insitutions. Moscow, 2009 (in Russian).

16. Dmitriev, Ju.A., Poljanskij, I.A., Trofimov, E.V. Administrativnoe pravo [Administrative law]. Coursebook. Moscow, 2009 (in Russian).

17. Piskotin, M.I. Soviet budget law. Trudy VJuZI — works of Union legal correspondence institute. T. 9. M., 1967. S. 40-41 (in Russian).

18. Cipkin, S.D. Dohody gosudarstvennogo bjudzheta SSSR [Income of the state budget of the USSR]. Moscow, 1973 (in Russian).

19. Rovinskij, E.A. Osnovnye voprosy teorii sovetskogo finansovogo prava [The main issues of the theory of the Soviet financial law]. Moscow, 1960 (in Russian).

20. Karaseva, M.V. Finansovoe pravo: obshhaja chast' [Financial law: common part]. Moscow, 1999 (in Russian).

21. Finansovoe pravo [Financial law]. Ed. by N.I. Himicheva. Moscow, 2001 (in Russian).

22. Finansovoe pravo [Financial law]. Ed. by O.N. Gorbunova. Moscow, 2002 (in Russian).

23. Nesterov, A.V. On the notion of administering in administrative law. Administrativnoe i municipal'noe pravo — Administrative and municipal law. 2012. No. 3. P. 18—24 (in Russian).

24. Kononov, P.I. On the subject of the modern Russian administrative law. Administrativnoe pravo i process — Administrative law and process. 2011. No. 3. P. 23-31 (in Russian).

25. Godme, P.-M. Finansovoe pravo [Financial law]. Moscow, 1978 (in Russian).

26. Kozyrin, A.N. Publichnye finansy: vzaimodejstvie gosudarstva i obshhestva [Public finances: interaction of state and society]. Moscow, 2002 (in Russian).

27. Sokolova, O.S., Sokolova E.D. Informational and analytical provision of optimization of administering in the municipality of Copenhaagen. Zakonodatel'stvo i jekonomika — Legislation and economy. 2009. No. 12. P. 38-46 (in Russian).

28. Jalbulganov, A.A., Sharapova, O.A. Refund of overcharged taxes in the mechanism of administering tax payments. Finansovoe pravo — Financial law. 2009. No. 8. P. 29-37 (in Russian).

29. Staros'cjak, E. Pravovye formy administrativnoj dejatel'nosti [Legal forms of administrative activity]. Moscow, 1959 (in Russian).

30. Formy i metody gosudarstvennogo upravlenija [Forms and methods of governmental administering]. Moscow, 1977 (in Russian).

31. Bahrah, D.N., Rossinskij B.V., Starilov, Ju.N. Administrativnoe pravo [Administrative law]. M., 2004 (in Russian).

32. Konin, N.M. Administrativnoe pravo Rossii [Administrative law of Russia]. Moscow, 2004 (in Russian).

33. Administrativnoe pravo Rossii. Obshhaja chast' [Administrative law of Russia. Common part]. A coursebook. Ed. P.I. Kononov. Moscow, 2006 (in Russian).

34. Osincev, D.V. On the forms of governmental administering. Rossijskij juridicheskij zhurnal — Russia juridical journal. 2010. No. 1. P. 44-52 (in Russian).

35. Finansovoe pravo [Financial law]. A coursebook. Ed. by E.M. Ashmarina, S.O.  Shohin. Moscow, 2009 (in Russian).

36. Finansovoe pravo Rossijskoj Federacii [Financial law of the Russian Federation]. A coursebook. Ed. M.V. Karasev. Moscow, 2007 (in Russian).

37. Finansovoe pravo [Financial law]. Ed. by S.V. Zapol'skij. Moscow, 2006 (in Russian).

38. Sovetskoe finansovoe pravo [Soviet financial law] Ed. by G.S. Gurevich. Moscow, 1985.

39 Pravovoe regulirovanie nalogooblozhenija v Rossijskoj Federacii: Konspekt lekcij po chasti pervoj Nalogovogo kodeksa Rossijskoj Federacii [Legal regulation of taxation in the Russian Federation: Notes of lectures on Part One of the Tax Code of the Russian Federation] Ed. by A.N. Kozyrina. SPS «Konsul'tantPljus», 2007.

40. Abramchik L.Ja. Tax administering in the system of financial supervision. Finansovoe pravo — Financial law. 2005. No. 6. P. 37-44.