Open AccessPublic Company as a Subject of Financial Law
Author(s) -
Н И Землянская
Publication year - 2020
Publication title -
aktualʹnye problemy rossijskogo prava
Language(s) - English
Resource type - Journals
eISSN - 2782-1862
pISSN - 1994-1471
DOI - 10.17803/1994-1471.2020.120.11.133-139
Subject(s) - taxpayer , public law , subject (documents) , law , tax law , business , private law , legal research , finance , economics , law and economics , political science , double taxation , library science , computer science
The paper substantiates the need to consider public companies as a subject of financial law. This is due to the peculiarities of these non-profit organizations’ legal status and their implementation of the corresponding financial and legal statuses. The author gives particular attention to certain aspects of the financial activities of the public law company "Fund for the Protection of the Rights of Citizens — Participants in Shared Construction". The author notes that, as a subject of financial law, a public law company should be characterized by its participation in various types of financial legal relations: budgetary, tax, etc. For this, it is endowed with a special legal personality, which is expressed in the granting of appropriate powers (rights and obligations necessary for the implementation of its tasks and functions), enshrined in the regulatory legal acts regulating its activities. Based on the generally accepted thesis about the economic (monetary) nature of financial legal relations, it can be argued that most financial legal relations with the participation of a public law company are associated with its property. The study made it possible to consider a public law company as a subject of financial law, which implements the corresponding financial and legal statuses in financial legal relations: a non-participant in the budget process, a taxpayer, a tax agent, etc.