Rector’s Monograph
Problem of improvement of organizational and law support of Russia’s fiscal authorities functioning is described in the monograph. Theory of indirect power relations has a scientific substantiation. The application of this theory can favour the formation of Russia’s national system of fiscal authorities as an integral structure that ensures an effective uniform state financial policy realization with the maintenance of necessary independence level of fiscal authorities from different branches of power. Theory of indirect administrative relations has a universal nature. It can be used in non-hierarchical systems of state power in order to adapt departmental interests of separate government bodies to a state one.
An analysis of government financial activity is made in the light of administrative and legal status of fiscal authorities that are the subjects of legal relations and legal measures that ensure the system governance with account of one of the most important tasks of financial system – transformation of free financial resources into the investment capital.
The monograph is made for students, postgraduate students, doctoral candidates of law specialization, and financiers. It will also be interesting for those who study government financial system.
