Exploring the Dynamics of Legal Incentives and Restrictions in Budget Law

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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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作者简介

Lilia Bobkova

Voronezh State University

编辑信件的主要联系方式.
Email: bobkovalily@yandex.ru
SPIN 代码: 8985-0465

candidate of legal sciences, associate professor

俄罗斯联邦, Voronezh

参考

  1. 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
  2. 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
  3. Zapol’skiy SV., Vasyanina YeL. Industrial subsidies as a public legal management tool. Law and Economics. 2020;(10):22–31. (In Russ.) EDN: TCZWBH
  4. Malko AV. Incentives and restrictions in law. Information-theoretic aspect. Saratov: SSU; 1994. (In Russ.)

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