STATE TREASURY: Current issues of nancial law regulations
The legal relations that develop over the state treasury are complex and are regulated by various branches of law. In this regard, at present a uni ed approach to understanding the state treasury has not been formed. SCIENTIFIC ESSAY 115 In particular, during the process of identifying the essence of the state treasury as a nancial-law category, the following questions arose: is the state treasury a subject of law or an object of law? Should the understanding of the state treasury and state property be differentiated? What does the understanding of the state treasury include? What nancial-law characteristics are inherent to the state treasury? These issues are identi ed in the study as the main problems and are considered from the positions of legal scholars and legislation, including those of the Soviet Union times. The property of the state treasury is a very important and valuable source of non-tax revenues of the budget, which is necessary not only to ensure the implementation of public tasks and functions, but also the stability of the state budget system. Thus, there are both theoretical and practical problems that entail the lack of ef ciency of processes related to the management and disposal of property that is part of the state treasury, which results in the failure of budgets to receive revenue in full. As a solution to these problems, the author proposes to start improving the mechanism of nancial-law regulation by de ning the understanding of the state treasury, which the legislator could rely on. It also seems appropriate to develop a single law on the state treasury or the corresponding chapter of the Budget code of the Russian Federation in order to unify and de ne the main legal regimes of the property included in it, minimize the amount of unaccounted property and strengthen the control.