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Exploring the Dynamics of Legal Incentives and Restrictions in Budget Law
- Authors: Bobkova L.L.1
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Affiliations:
- Voronezh State University
- Issue: Vol 11, No 1 (2024)
- Pages: 43-48
- Section: Public law
- URL: https://journals.eco-vector.com/2410-7522/article/view/623638
- DOI: https://doi.org/10.17816/RJLS623638
- ID: 623638
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Abstract
This article examines various scholarly perspectives from legal theorists, administrative law experts, and financial experts concerning the relationship between activities, financial undertakings of the state and municipality, and budgetary activities of the state and municipality. Specifically, it examines the distinctive features of budgetary activities and the methods by which legal incentives and restrictions are implemented within the domain. Legal incentives and restrictions are conceptualized as paired fiscal regulations, each with its own classification. The author categorizes these incentives and restrictions as paired budgetary and legal norms, delineating them into compensation and incentive categories.
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About the authors
Lilia L. Bobkova
Voronezh State University
Author for correspondence.
Email: bobkovalily@yandex.ru
SPIN-code: 8985-0465
candidate of legal sciences, associate professor
Russian Federation, VoronezhReferences
- Omelekhina NV. Budgetary law means: the legal identification and impact efficiency part 2. Elementary (primary) legal means. Financial Law. 2019;(10):8–12. (In Russ.) EDN: DPFWAI
- Sattarova NA. Incentives in financial law. Financial Law. 2020;(9): 18–21. (In Russ.) EDN: RWFCOO doi: 10.18572/1813-1220-2020-9-18-21
- Zapol’skiy SV., Vasyanina YeL. Industrial subsidies as a public legal management tool. Law and Economics. 2020;(10):22–31. (In Russ.) EDN: TCZWBH
- Malko AV. Incentives and restrictions in law. Information-theoretic aspect. Saratov: SSU; 1994. (In Russ.)
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