Open AccessProblems of the Financialand Legal Nature of Funds of Organizations
Author(s) -
I.A. Zhestkov,
I.A. Zhestkov,
E G Glanskaya,
Е Г Гланская
Publication year - 2018
Publication title -
rossijskij žurnal pravovyh issledovanij
Language(s) - English
Resource type - Journals
eISSN - 2410-7522
pISSN - 2410-4965
DOI - 10.17816/rjls18449
Subject(s) - publicity , obligation , legislation , public fund , business , finance , accounting , law , public administration , political science
The object of science of the financial right is understood as the public relations arising in the course of activities for systematic education (formation), distribution and use of the public, municipal and other public foundations for realization of problems of public character. At the same time the problem of publicity or not publicity of the legal nature of some funds remains not resolved neither in science of the financial right, nor in the legislation of the Russian Federation that does nоt give the chance precisely to define limits of an object of science of the financial right. The obligation of formation and also the sizes which purposes and an order of use are provided by imperatively federal normative legal acts is about funds of funds of the private organizations. In particular, it is possible to carry indemnification funds of self-regulatory organizations, obligatory reserves of credit institutions, reserve funds of joint-stock companies, reserve fund of Association of Tour Operators to such funds in the sphere of outbound tourism, an indemnification fund of professional association of insurers on obligatory insurance by the citizen of responsibility of carrier for infliction of harm of life, etc. In article questions of the legal nature of separate funds of the organizations, including specifics and financial and legal features of their formation and use, relevant for financial and legal science, are considered. Provisions of the legislation of the Russian Federation and also a position of the leading erudite jurists of rather public or non-public legal nature of funds are analyzed. The attention is especially focused that funds have special-purpose character, are formed and used in public interests by the organizations equipped with public functions.