Public legal entities as subjects of civil law. Public legal entities as subjects of budget law, their budget powers

Along with individuals and legal entities, the state and other public legal entities are participants in relations governed by civil law. To solve public, national or other problems facing them social tasks in many cases they need to participate in property relations. At the same time, the peculiarities of the status of such entities that have public power, and in some cases are political sovereigns that themselves determine the legal order, including the cases and limits of their own participation in civil legal relations, must be taken into account. On the other hand, it is necessary to fully respect the interests of participants in property turnover, as legally equal ones who are in private law, and not in public law relations with each other. These circumstances determine the features of participation public legal entities in civil (property) circulation.

The public legal entities involved in civil legal relations include, firstly, the state and, secondly, municipal entities. The state does not act as a single entity civil legal relations, but, on the contrary, is characterized by a multiplicity of subjects. These include: the Russian Federation (federal state) as a whole. Its individual subjects are republics, territories, regions, cities federal significance, Autonomous region, autonomous okrugs, which are state entities. According to Art. 73 of the CRF is outside the jurisdiction of the Russian Federation and its powers on subjects of joint jurisdiction with the constituent entities of the Russian Federation, the latter “possessing full state power.”

Regarding urban and rural settlements and other municipalities, then the functions are carried out in them local government(Article 131 of the CRF), in connection with which they cannot be considered state entities. Local governments are not included in the system of state authorities. They have authority, i.e., the functions of public authority that the law vests them with (Article 132 of the CRF). Therefore, both municipal and state entities covered general concept public legal entities.

Peculiarities legal status of any state are determined by the presence of political power and state sovereignty, by virtue of which it itself regulates various (including property relations) establishing as generally binding rules of conduct for all participants, as well as the procedure for resolving their possible disputes. At the same time, it itself determines its own civil legal personality, its content and limits. At the same time, when participating in property (private law) relations, the state must comply with the rules established by it, determined by the very nature of the regulated relations. It should not use its power prerogatives to arbitrarily change in its own interests civil law rules or impose their will on counterparties in specific legal relations, otherwise market (property) turnover will not be able to function normally, and the private law form it requires will be destroyed.

Therefore, the state and other public legal entities in civil relations act on an equal basis with their other participants - citizens and legal entities. This means that they do not have the right to use any of their powers here in relation to other participants (counterparties). For violation of civil rights or failure to fulfill obligations, ordinary legal measures may be applied to public legal entities in court. property liability, because in internal (intrastate) civil legal relations, public legal entities are deprived of judicial immunity (i.e., the possibility of being brought to court only with their consent).

The participation of the state and other public legal entities in civil circulation on an equal basis with its other participants follows from general principles civil (private) law and is required by the very nature of civil legal relations. Therefore, any attempts by public authorities to use their powers to obtain by public legal entities in civil legal relations unilateral advantages or restrictions in their favor the rights and interests of other participants in the turnover should be considered illegal. For example, by issuing legal acts in unilaterally changing the conditions of loans issued, establishing budget immunity, etc.

Features of the civil legal personality of public legal entities.

Civil legal personality of the state and other public legal entities in various legal systems is formatted differently. In many legal orders, the state as a whole and (or) its bodies (institutions), as well as administrative territorial entities are recognized as legal entities public law. They differ from ordinary legal entities of private law in that they are created on the basis of a public law (usually an administrative, power-control) act and pursue public (public) goals in their activities, and also have certain powers. Their legal status is regulated by the norms of public, not private law, but as subjects of property turnover, primarily in matters of property liability, they are equalized with legal entities of private law (in particular, in the event of their insolvency, bankruptcy procedures are opened in relation to legal entities of public law) .

In a number of cases, the state as a whole, for the purposes of civil (property) turnover, is considered as a fiscal (treasury) - a special subject of law. This concept applies only to the state, but not to its bodies (cf., for example, paragraph 1 § 89 of the German Civil Code and Article 19 of the Civil Code of the RSFSR 1922), which in this case are considered only representatives of the treasury. It does not apply to administrative-territorial (municipal and other) entities, which are usually considered as legal entities of public law.

The current Civil Code of the Russian Federation following the laws on property and the Fundamentals civil legislation 1991 considers the treasury not as a subject of law, but as a part of state (or other public) property not assigned to state legal entities - enterprises and institutions (clause 4 of article 214 and clause 3 of article 215 of the Civil Code of the Russian Federation).

Current Russian legislation considers the state, state and municipal (public law) entities to be independent, special subjects of law (sui generis), existing along with legal entities and individuals. The rules defining participation in the property turnover of legal entities are applied to their civil legal status, unless otherwise directly follows from the law or from the peculiarities of the status of these entities (Clause 2 of Article 124 of the Civil Code of the Russian Federation). It is obvious, for example, that it is impossible to apply to them the rules on the procedure for the creation, reorganization and liquidation of legal entities, as well as on their bankruptcy. Civil law transactions with the participation of public legal entities, on the contrary, general rule(in the absence of special exemptions) are subject to the rules on transactions involving legal entities, although these entities themselves are not legal entities. Consequently, from the point of view of legislative technology, the rule of paragraph 2 of Art. 124 of the Civil Code should be understood in such a way that in cases where the law speaks of participation in specific types civil legal relations of legal entities, he, as a general rule, also means public legal entities.

As subjects of civil law, the state and other public legal entities have civil legal capacity and legal capacity. When determining their nature and content, it should be borne in mind that the subjects in question, unlike legal entities, were not created to participate in civil legal relations, which for them is of a forced, auxiliary nature in relation to their main activities. Therefore, we must agree with the statement that civil capacity state (and other public legal entities), although it may be quite broad in content, is generally of a special rather than general (universal) nature. These subjects may have only those civil rights and obligations that correspond to the goals of their activities and public interests.

Attempts to substantiate the differences between the concepts of target and special legal capacity in relation to the state, they seem unsuccessful, because in civil law, target legal capacity has traditionally been identified with special capacity (Clause 1, Article 49 of the Civil Code of the Russian Federation).

The state and other public legal entities acquire civil rights for themselves and create civil responsibilities, i.e. exercise their legal capacity through their bodies (state authorities or local government bodies), acting within the framework of their competence established by acts on the status of these bodies (clauses 1 and 2 of Article 125 of the Civil Code of the Russian Federation). But as a result of their actions, it is public legal entities as a whole that become participants in civil legal relations, and not their executive or legislative authorities, or local government bodies. Thus, the actions of the authorities, committed within their competence, are the actions of the public legal entities themselves.

The competence of state bodies and local self-government bodies, including participation in civil legal relations, is established by acts of public, not private (civil) law. What is important for the field of civil law is, first of all, their competence in the use of state and municipal property, including the possibility of its acquisition and alienation (disposal), as well as competence in the field of imposing (bearing) property liability.

In this case, we are talking about state and municipal property that is not assigned to the relevant legal entities - enterprises and institutions - on an independent basis. property law, because such property forms the basis for the independent participation of these persons in civil circulation. Therefore, such legal entities are not liable with their property for the debts of the public owners who founded them (clause 2 of Article 126 of the Civil Code). For their own obligations, the state and other public legal entities are liable only for that part of their property that they did not transfer to their legal entities (clause 1 of Article 126 of the Civil Code) and which constitutes the concept of their treasury (undistributed state and municipal property).

The property of the treasury, consisting primarily of funds from the corresponding state or local budget, constitutes material base for independent participation of public legal entities in civil legal relations. Budgetary funds are managed by financial authorities (federal and republican ministries of finance, their regional and local authorities and departments). Therefore, they most often act as bodies authorized by public legal entities to participate in civil legal relations on behalf of these entities. And not from own name, for example, when issuing state or municipal internal loans or when presenting them to state or municipal entities property claims(claims), including through subsidiary liability for the debts of the institutions they created.

Operations with funds of the republican budget of the Russian Federation, including the management of its income and expenses, are carried out by the Federal Treasury of the Russian Federation and its territorial bodies included in common system Ministry of Finance of the Russian Federation.

When the Russian Federation presents monetary claims or demands for payment in bankruptcy cases and bankruptcy proceedings mandatory payments in the federal budget and non-budgetary funds, the body authorized to act on its behalf is now the Federal Tax Service, and in some cases, the Federal Agency for the Management of Federal Property. Previously these functions were performed federal Service By financial recovery and bankruptcy and its territorial bodies.

As for other publicly owned property, it is disposed of on behalf of the owner by other authorized public authorities. Thus, the creation, reorganization and liquidation of state and municipal unitary enterprises, including the endowment of their property by right economic management or operational management. As well as control over its safety and intended use is usually carried out by ministries and departments - bodies executive power, performing the functions of government and municipal property(paragraphs 2 and 3, part 1, article 2, paragraphs 2 and 3, article 8 of the Law on unitary enterprises). These functions are currently performed by various federal agencies. The latter make decisions on the seizure of excess, unused or misused property assigned to state-owned enterprises or state or municipal institutions, and dispose of it on behalf of the founder-owner (clause 2 of article 296 of the Civil Code of the Russian Federation).

Other executive authorities carry out privatization of their property on behalf of public legal entities, including acting as sellers in privatization transactions and founders business entities with state (or other public legal) participation. Becoming the legal owners of shares and other securities belonging to public legal entities privatized enterprises(or authorized persons in relation to claims on uncertificated securities).

The disposal of seized contraband items on the basis of the rules of customs legislation on behalf of the state is carried out by the bodies of the Federal customs service. Defined by law government bodies executive branch act as government customers in supply and contract agreements for state needs (Article 764 of the Civil Code of the Russian Federation); in the role of subjects of certain exclusive rights belonging to the federal state, etc.

Public subjects- these are special subjects of financial law.

They are created and act to achieve strictly defined goals, in the public interest, for the benefit of their citizens (subjects), for welfare and protection. Their participation in legal relations is a consequence objective necessity and is determined territorial division, which determines the nature of the formation and activity of the state apparatus, taking into account its spatial division.

Public entities are always bearers of public power that have public legal status and profile. The presence of power in the Russian Federation, its constituent entities and municipalities is a determining factor for their financial and legal status, therefore, it clearly expresses the target component, as well as a unique competence in which the functional and territorial aspects dominate. In addition, like many other subjects of Russian financial law, they have an inherent organizational element.

State as indispensable and main subject in any society it has always required and requires material support for its existence. Therefore, in order to carry out its tasks, it must have at its disposal material resources, the accumulation and expenditure of which is one of its main tasks. In this regard, the state is interested in the creation, distribution and use of budgetary and credit resources, insurance funds, financial resources of industries National economy, organizations, etc., and are also obliged to direct the accumulated funds to various areas, taking into account the priority of funding.

His supremacy is expressed in his independence in relation to any other authorities within the country, as well as in the sphere of interstate relations. Hence, the state has the right to determine its own legal personality, which consists of legal capacity, legal capacity, and delictual capacity. In addition, it, like other subjects with powers of power, is the owner, the owner of the treasury. He owns such property that cannot belong to any other entity (for example, land and other Natural resources; property withdrawn from circulation; centralized fund Money- budget, etc.).

In favor of the state in legislation different countries various privileges are established. The totality of these privileges (known as jus fisci) back in the 19th century. pointing out the famous scientist D.I. Meyer. He explained their presence by the ownership of vast areas of state property “by right of ownership to the treasury.” Privileges of this kind still exist in Russia today. This is an exemption state duty, advantages of the state over other creditors, etc.

The rights of public entities-owners directly follow from the current legislation. Thus, the Civil Code of the Russian Federation (Articles 214-215) regulates the composition of the state and municipal treasury. Budget Code of the Russian Federation (Article 41) - types of budget income budget system Russia. Tax Code of the Russian Federation (Articles 13-15) - a list of federal, regional and local taxes that form the revenue side of budgets. At the same time, paying taxes is often considered as an obligation and a constitutional duty (Article 57 of the Constitution of the Russian Federation).

In some cases, the state can exercise its rights (both the sovereign and the treasury) at the same time, therefore sovereign rights Russian state in the field of financial activities primarily affect budgets (federal and regional levels), state extra-budgetary funds, which are integral part treasury. In this case, the state acts simultaneously as a sovereign (through the expression state will for approval of budgets) and as the treasury, i.e. the owner who owns, manages and uses funds from these funds.

The financial and legal status of the state is regulated by the norms of public, not private law. It is endowed with independent rights and recognized as a special subject of law (Sui genetic).

The sovereignty of the Russian state according to Art. 4 of the Constitution of the Russian Federation applies to its entire territory, where the unity of the economic space, the free movement of goods, services and financial resources(v. 8). In addition, the establishment of customs borders, duties, fees and any other obstacles to free movement goods, services and financial resources (Article 74 of the Constitution of the Russian Federation). The Constitution of the Russian Federation categorically enshrines the rule that the Russian Federation has sovereign rights (Article 67), and Art. 71 defines its exclusive competence, including financial.

The implementation of the financial and legal status of the state occurs in the process of entering into different relationships: budget and tax; about state loan, compulsory state insurance and enterprise finance; related to the functioning off-budget funds, as well as with state authorities of the constituent entities of the Russian Federation and local self-government regarding finances, etc. Consequently, powers in these areas characterize financial competence of the state, which is revealed through the establishment:

• 1) the system of federal bodies of legislative and executive power, the procedure for their organization and activities, the formation of federal bodies of state power;
• 2) basics federal policy And federal programs in the field of public, economic and social development the state as a whole;
• 3) the legal basis of the single market; financial, currency, credit, customs regulation, money issue, fundamentals of price policy; federal economic services, including federal banks;
• 4) federal budget, federal taxes and fees, federal funds for regional development;
• 5) foreign policy And international relations etc. The Russian state manifests itself as a subject even when it regulates financial relations between the Russian Federation and the constituent entities of the Russian Federation, between them and local governments.

Important for understanding the financial and legal status of the state is the fact that when exercising public power, it most often uses state legal regulations. In some (exceptional) cases, a contractual form acts as a means of managing and regulating social relations. So, by virtue of Art. 11 of the Constitution of the Russian Federation, agreements on the delimitation of jurisdiction and powers between government bodies of the Russian Federation and government bodies of the constituent entities of the Federation have become widespread in our state.

To perform various functions, the state creates a system of bodies, which is represented by three branches of government and must act together as a single whole. They are his representatives. Activities of treasury representatives for the most part based on a collegial principle and only in in some cases officials act on behalf of the state. The effective functioning of the state as a whole depends on the implementation of their powers by the authorities. The state in this case acts as a unified system of bodies that fulfills most of the powers of a public entity.

However, the functions of the state are not the functions of individual bodies. Therefore, they highlight functions of the state And organ functions.

In addition, we add that the peculiarities of the domestic state and socio-economic structure have a consequence. They are manifested in the fact that a federal state (Russian Federation) can act as a single subject, and can also be presented as its separate subjects - subjects of the Russian Federation, considered state entities.

Subjects of the Russian Federation those subjects are recognized which, in accordance with the Constitution of the Russian Federation, have been given the status of subjects of the Federation (Article 65).

There is no doubt that the constituent entities of the Russian Federation have financial competence. They are characterized by independence and realize it through specific powers. Subjects have the right to adopt normative legal acts regulating financial activities.

Giving the Russian state exclusivity in financial sector, the legislator (Article 73 of the Constitution of the Russian Federation) grants the subjects of the Federation independent rights and full power of state power on their territory. In this connection, the subjects in question have the right to carry out their own legal regulation, including the adoption of laws and other regulatory legal acts. Along with this, all subjects of the Federation have elements of constituent power. It is important to characterize financial legal personality that, regardless of what kind of subject it is: a republic, a territory, a region, a city of federal significance, an autonomous region, an autonomous district, in relations with federal government bodies they have equal rights among themselves (Part 4 of Art. 5 of the Constitution of the Russian Federation).

The implementation of financial rights and the performance of duties by the constituent entities of the Russian Federation is carried out outside the jurisdiction of the Russian Federation and all powers on subjects of joint jurisdiction, since there are areas that are under the joint jurisdiction of the Russian state and its constituent entities. These, for example, include relations regarding the delimitation of state property and the establishment of general principles of taxation and fees (Article 72 of the Constitution of the Russian Federation). In addition, according to Part 5 of Art. 76 of the Constitution of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation cannot contradict federal legislation. In the event of a conflict between a federal law and another act issued in the Russian Federation, the federal law shall apply. Consequently, the Constitution of the Russian Federation does not contain a closed list of subjects of jurisdiction of the subjects of the Federation, but subjects of jurisdiction that are not within the exclusive competence of the Russian Federation and joint management The Russian Federation and the constituent entities of the Russian Federation are under the jurisdiction of the constituent entities of the Federation. Hence, with the exception of some powers, the subjects of the Russian Federation have full power, therefore, when carrying out financial activities, they are perceived both as ruling subjects and as bearers of property relations.

The unity of the economic space ensures equal conditions for all subjects of the Federation and meets the needs of freedom of competition and capital movement. It is achieved by the presence of a unified monetary, financial, banking and customs systems, as well as by limiting the rights of constituent entities of the Russian Federation in regulating market processes or establishing regional barriers. And since the subjects of the Federation have their own material and financial resources, then they implement various regional programs on the development of social security, culture, economics, etc., the implementation of which largely depends on the degree of provision with monetary resources and on their lawmaking.

Municipal entities as independent subjects appeared in our state relatively recently, since the adoption of the Constitution of the Russian Federation. However, the term “municipalities” is not mentioned in it. In Art. 130-133 of the Constitution of the Russian Federation, the emphasis is on the powers of local government bodies, which independently govern municipal property, form, approve and execute the local budget, establish local taxes and fees, and much more. Local governments have authority, although they are not part of the system of state authorities.

An important guarantor of the independence of a municipal entity is its financial independence, which provides the opportunity for local governments to manage risks and meet their obligations.

The content of municipal financial legal relations consists of financial powers that are vested in participants in municipal financial activities to resolve issues on their territory to meet the needs of the population in various spheres of life. Carrying out financial activities and resolving issues of local importance, municipalities exercise tax, budget, credit and other powers.

• Meyer D.I. Russian civil law: in 2 hours (according to the amendments and doi. 8th ed. 1902). 3rd ed., "corrected M.: Statute, 2003. P. 137.

Budget process: concept, stages, principles.

In accordance with Article 6 of the Budget Code of the Russian Federation, the budget process is the activity of state authorities, local self-government bodies and participants regulated by legal norms budget process on drawing up and reviewing draft budgets, draft budgets of state and extra-budgetary funds, as well as monitoring their implementation. Budget process - main form budget planning and includes 4 stages: drafting a budget, reviewing and approving the budget, executing the budget, drawing up a report on budget execution and its approval. The budget process is based on principles characteristic of budget device RF: unity, completeness, reality, openness and independence of all budgets. At the same time, some other principles are also characteristic of the budget process. Thus, the distribution of powers in the budget process is based on the principle of delimitation of competence between the bodies of the representative and executive authorities. In accordance with this principle, the preparation and execution of budgets are the functions of executive authorities, and the consideration, approval and control over the execution of budgets are the functions of representative authorities.

All stages of the budget process, without exception, are characterized by the principle of specialization of budget indicators. It is expressed in the specification of budget system revenues by source, and expenses by their target direction. The budget process is also characterized by the principle of annuality, expressed in the annual repetition of its stages. The development and adoption of budgets for a longer or shorter period of time does not violate the principle of annual budgeting and the budget process, since annual budgets are adopted in any case.

The procedure for drawing up the federal budget.

Article 184 of the Budget Code of the Russian Federation establishes the following procedure for drawing up the draft federal budget. The drafting of the federal budget is carried out by the government of the Russian Federation in accordance with the Budget Code, the budget policy of the Russian Federation, defined in the budget message of the President of the Russian Federation, and begins no later than 10 months before the start of the next financial year. Based on the results of work on formulating a consolidated federal budget, the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, with the involvement of other ministries and departments, are preparing a Budget Address President of the Russian Federation, in which the President makes adjustments if necessary. He performs with him in Federal Assembly RF and sends it for publication in the press. The budget message includes: 1. main indicators of the socio-economic development of the Russian Federation for the planned year t medium term. 2. consolidated financial balance in general across the territory of the Russian Federation. 3. main directions of budgetary and tax policy. 4.project of the consolidated budget of the Russian Federation. 5.draft federal budget. 6.evaluation of the results of execution of federal and consolidated budgets RF for last year and the expired period of the year preceding the planned one. 7. other indicators, provisions characterizing the strategy and volumes of the federal budget for another year. The procedure and timing for drawing up the draft federal budget, as well as the procedure for working on documents and materials required to be submitted simultaneously with the draft federal budget, are determined by the government of the Russian Federation. The authorized executive body organizes the development of a forecast of the socio-economic development of the Russian Federation for the next financial year and clarification of the parameters of the medium-term forecast of the socio-economic development of the Russian Federation, which forms the basis of the long-term financial plan. The Ministry of Finance of the Russian Federation will organize the development of the following documents: 1. projections of the main indicators of the federal budget for the medium term. 2. draft federal budget for the next financial year.

42. The procedure for consideration and approval of the federal budget.

The government submits the draft budget for consideration to the appropriate representative body. For all questions representative bodies form committees and commissions. No later than 26.08 current year draft Federal Law d.b. submitted by the Government for consideration to the State Duma, which considers the draft Federal Law in 4 readings: 1st reading - the State Duma considers the draft Federal Law within 30 days from the date of its submission by the Government of the Russian Federation; if it is rejected here, then the State Duma may transfer the project to conciliation commission, which includes representatives of the State Duma, the Federation Council and the Government, or it returns the draft to the Government for revision for up to 20 days, or the State Duma may raise the question of no confidence in the Government. 2nd reading - the State Duma considers the bill within 15 days from the date of its adopted in the 1st reading, federal budget expenditures are approved by section functional classification expenditures of the Russian Federation budgets. 3rd reading - federal budget expenditures are approved according to subsections of the functional classification of budget expenditures of the Russian Federation. The bill is considered within 25 days from the date of its adoption in the 2nd reading. 4th reading - the State Duma considers the bill within 15 days from the date of its adoption in the 3rd reading. Here there is a vote on whether to accept it or not. No amendments are allowed. The Federal Law must be adopted by the State Duma before December 1 of the current year. The adopted Federal Law is submitted for consideration to the Federation Council within 5 days, which considers the Federal Law within 14 days. Within 5 days from the date of approval, the Federal Law is sent to the President of the Russian Federation for signing and promulgation. But the Federation Council may not accept the Federal Law, so the bill is submitted to the conciliation commission, which within 10 days submits the agreed Federal Law for reconsideration to the State Duma. In case of disagreement of the State Duma with the decision of the Federation Council, the Federal Law is considered adopted if, re-voting at least two thirds voted for him total number deputies of the State Duma. If the President rejects the Federal Law, the law is submitted to the conciliation commission, and then its approval is carried out in the same manner. The Federal Law does not come into force until the beginning of the next financial year: if the State Duma does not adopt the draft Federal Law before December 15 of the current year, as well as if the Federal Law does not enter into force for other reasons before January 1 of the next year.

43.Budget execution as a stage of the budget process.

Budget execution, as a general rule, should begin on January 1. If budget execution is delayed for more than 3 months in case of non-entry into legal force law or a legal decision on the budget, more stringent legal regulations are applied to the execution of the budget. And on the territory of a constituent entity of the Russian Federation and a municipal entity, a temporary financial institution, designed to restore the solvency of the subject of federations and the Moscow Region.

Budget execution is based on the unity of the cash register and the jurisdiction of expenses. General responsibility for the execution of revenues rests with the executive bodies of state power, i.e. Government of the Russian Federation, Governments of the Subjects of the Russian Federation, local administrations. Direct work budget execution is carried out by financial bodies (the Ministry of Finance and its divisions and bodies, the Ministry of the Russian Federation for Taxes and Duties, the State Customs Committee of the Russian Federation and its local bodies). Budget execution is based on the consolidated budget schedule and cash plan. In accordance with budget list consumers budget funds– line ministries and departments receive budget resources. Budget execution includes execution of income and execution of expenses. The organization of execution of budgets and extra-budgetary funds is entrusted to the Federal Treasury of the Russian Federation. The execution of budgets ends with the preparation of a report on their execution. The report contains information on budget execution by revenue, by expenditure, and by sources of financing the budget deficit.

44. The procedure for preparing and approving a report on the execution of the federal budget.

In order to increase the efficiency of control over budget execution, representative authorities can form within their structure special bodies implementing this control function

Yes, Art. 101 of the Constitution of the Russian Federation provides for the formation by the Federation Council and State Duma Accounts Chamber, intended to monitor the execution of the federal budget. At the end of the financial (budget) year after the conclusion of the budget, work begins on drawing up a report on budget execution. The preparation, consideration and approval of the budget execution report are carried out in accordance with the established procedure, which is regulated by the budget legislation of the Russian Federation, as well as the legislation of the constituent entities of the Russian Federation and decisions of local self-government bodies. The organization of drawing up a report on budget execution is entrusted to the relevant Government or territorial administration. Financial authorities are directly involved in drawing up reports on budget execution. The legislation stipulates that reports on budget execution must be compiled on all main indicators of income and expenditure of the relevant budgets with the necessary analysis of their execution, including ensuring the level of assigned income. Compiled financial authorities the draft report on budget execution is transferred to the relevant executive authorities for their consideration and submission to the representative authorities.

Characteristics of subjects of law is one of the most important issues legal science, in relation to this work - budgetary and legal theory. Attention to this issue was drawn back to the “Soviet” period. Russian science. And currently the concept of subjects budget law, as well as subjects of financial law in general, has not lost its relevance. Such significant interest is due to the burden placed on them to directly implement elements of the budget structure, budget method conducting state economy, “outside of which” the state cannot exist, fulfill its tasks and functions.

Traditionally, subjects of budgetary law are those endowed with budgetary legal personality, allowing them to participate in legal relations related to the implementation of elements of the budgetary structure. According to the theory of law, legal personality is the ability to be a subject of law; it consists of three elements: legal capacity, legal capacity and delictual capacity. The legal personality of subjects of budget law is of a special nature. Their legal capacity means the ability to have budgetary powers in connection with the implementation of budgetary activities of the state and municipalities, it serves as a condition for the entities to enter into budgetary legal relations. Budgetary capacity is the ability to exercise budgetary rights and bear legal responsibilities, resulting in legally significant consequences. Budgetary tortiousness is the ability to bear, derived from budgetary powers, legal liability for your actions. Hence, budgetary legal personality as a defining characteristic of subjects of budgetary law is the ability to act as a subject of budgetary law based on the norms of budgetary law, i.e. exercise budgetary powers in connection with the implementation of elements of the budget structure and bear responsibility.

Subjects of budget law in Russia are united into two groups: a) collective subjects (state authorities and local governments, the Bank of Russia, government agencies, state extra-budgetary funds); b) public legal entities. Collective subjects- organized, isolated groups people vested with budgetary powers, acting as a single whole. Public legal entities include the state and its constituent public legal entities, based on the state structure (the Russian Federation, as well as constituent entities of the Russian Federation, municipal entities).

The range of subjects of budgetary law in Russia is heterogeneous; their role in the implementation of elements of the budgetary structure, determined by the content of budgetary powers, differs.

For example, state extra-budgetary funds are “endowed” with budgets, which, along with the budgets of public legal entities, are included in the budget system of the Russian Federation; Having the organizational and legal form of legal entities, they act as participants in the budget process. Other subjects of budget law - state institutions - also perform a number of functions important for the budget structure, being participants in the budget process (administrators of budget revenues; recipients of budget funds; main managers and managers of funds of the corresponding budget) (according to the analysis of Articles 6, 20, 152, 158 , 160.1-162 BC RF).

IN Russian literature different periods, the question of the possibility of considering individuals as subjects of budget law - in terms of their receipt of funds from the budget. In relation to the current legislation, debatability this issue partly explained by the meaning of the provisions: Art. 78 of the Budget Code of the Russian Federation provides for the provision of subsidies from the budget to individuals. This raises the question: is it possible to consider individuals as subjects of budget law - recipients of budget funds?

With acceptance Federal Law dated April 26, 2007, the issue regarding subjects of budget law having the status of recipients of budget funds in accordance with the budget legislation of Russia was finally resolved. According to Art. 6 of the Budget Code of the Russian Federation as amended by the said Law, recipients of budget funds are bodies of state power, management of a state extra-budgetary fund, local self-government, which are under the jurisdiction of the main manager (manager) of budget funds, government institutions that have the right to accept and (or) execute budget obligations at the expense of the budget. The question remains open regarding the use of budgetary funds (accordingly, responsibility) by other entities: budgetary and autonomous institutions to which Russian legislation allows the allocation of funds from the budget. Subjects recognized by the Budget Code of the Russian Federation as recipients of budget funds, in this capacity act as participants in the budget process, respectively, responsibilities use budget funds for intended purpose. The Budget Code of the Russian Federation in its current version does not recognize individuals as recipients of budget funds.

The problem of determining the role of individuals in development budgetary relations largely resolve the concepts of “expenditure obligations”, “monetary obligations”, etc. According to the definition of Art. 6 of the Budget Code of the Russian Federation, monetary obligations are the obligations of the recipient of budget funds to pay money to the budget, to individuals and legal entities at the expense of budget funds. Based on the literal interpretation of Art. 6 of the Budget Code of the Russian Federation, budget funds are provided to individuals and legal entities as a result of the performance of duties as authorized recipients of budget funds, bypassing the need to grant individuals and legal entities the status of “recipients of budget funds.” As V.V. Bescherevnykh emphasized, citizens and organizations cannot act as subjects of budget relations, since “they do not directly participate in the stages of the budget process.” Budget funds are provided to individuals and legal entities of private legal status within the framework of civil law, labor relations, legal relations of social security, etc. It follows that it is incorrect to consider these persons as subjects budget legal relations, subjects of budgetary law of Russia.

The main subjects of budget law in Russia are precisely public legal entities - the state, municipal entities - represented by authorized bodies power and management. Other entities may be in one way or another connected with budget activities (receiving funds from the budget, participating in the budget process, etc.).

This is explained by the following arguments. The subject is the bearer of purposeful activity, conscious action, acting at his own discretion and desire. From the point of view of legal science, the subject of a legal relationship is the one who exercises rights and obligations in a specific legal relationship. Consequently, the subjects involved in the implementation of elements of the budgetary structure must meet the following criteria: be direct bearers of the goals of budgetary activities; exercise powers arising from the goals set and the interests involved.

Purpose and interest act as characteristics of the subject, identifying his needs, showing what actions contribute to maintaining his status as a set of powers. The functioning of the budget system is connected with the interests and goals of the state as a whole, and acts as an area for the implementation of its sovereign powers as a subject of public law. Therefore, the interest manifested within the framework of legal relations that ensure the implementation of elements of the budget structure is of national significance. It goes beyond the “interest” of individual subjects of budget law - state authorities and local governments, government institutions, etc. - formed by the state, exercising powers on behalf of the state (municipal entities) within the framework of budgetary activities. The budgetary activity of the state is based on the functioning of the budget fund, which is part of the treasury (property) of public legal entities different levels, according to Art. 214, 215 of the Civil Code of the Russian Federation. Legal relations that ensure the implementation of elements of the budget structure imply the implementation by the state and municipalities of the status of owner of public resources. Therefore, the budget structure is associated with achieving goals and realizing the interests of meeting the needs of the state arising from the “properties state life”, not dependent “on the random whim of the authorities.” The above confirms that the state and municipal entities, united by the concept of “public legal entities,” should be considered as the main subjects whose activities make it possible to implement elements of the budget structure.

The concept of “public legal entity” is relatively new to Russian legislation, but not for financial and legal theory. In the literature of various periods, the terms “social-territorial entity”, “political-territorial entity”, “public entity”, “administrative-territorial unit”, “public-territorial entity” are also used; "territorial entity". As noted, the concept of “public legal entities” covers the state as a whole and its constituent territorial entities (municipalities, etc.).

The identification of public legal entities as independent subjects of law is due to the division of the territory of the state into separate parts in order to implement sovereign powers and decentralize power (mainly specific to the model of the budget structure of federal states). Hence, in the theory of financial law of Russia it is recognized that the state is a subject of budgetary (financial) law not only as a whole, but also in its “parts”. This determines the features of the budgetary structure of the Russian state, the implementation of requirements for its elements by public legal entities of various levels.

The division of the territory of the state into the specified “parts” endowed with legal status and independent participation in relevant social relations is covered by legal approach to the classification of public legal entities. Depending on the degree of political and legal independence, state entities (the state - the Russian Federation, constituent entities of the Russian Federation) and administrative-territorial units (municipal entities) differ. This approach is relevant mainly for states with federal structure. In unitary states, the public legal entities included in their composition have practically no independence, which was noted in Chapter. 1 work.

It should be noted that there is, along with general status subjects of law have a “special” status applicable to the sphere of establishment and functioning of the budgetary system - “budgetary legal”. The budgetary and legal status of a public legal entity is an integral part of its legal status, determined by its role in the budgetary activities of the state, the implementation of the legal requirements of the budgetary structure of a particular state. Legal status includes rights and obligations (powers), legal guarantees, interests, matters of jurisdiction, legal responsibility, legal principles, etc.

The term “budgetary competence” is also used to characterize the status of public legal entities. The content of this term is also assessed ambiguously. “Competence” covers the subjects of jurisdiction, functions, the main areas of activity of the subject of law. The competence includes the rights and obligations (powers) of the subjects that form the “core” of their legal status. Therefore, it is proposed to consider budgetary competence in the aspect of rights and obligations.

For the purposes of our research, it is necessary to highlight those substantive characteristics budgetary and legal status public legal entities that reveal the peculiarities of their participation in relations that ensure the implementation of elements of the budgetary structure of the Russian state, meet the specifics Russian concept budget device. These characteristics, in our opinion, are the interests, rights and responsibilities of these subjects.

Interests, being a component of legal status, deserve attention as factors determining the content of the powers of subjects of law. The importance of interest in the implementation of the powers of subjects of various branches of law is emphasized by many scientists. According to one of the concepts, the subject’s interest determines the meaning and goal orientation of his behavior (R. Iering). Despite the fact that such an interpretation of interest is supported by civil scientists, we consider it appropriate to take it into account when studying the public interests of subjects involved in the implementation of elements of the budget structure. This is explained property nature many financial legal relations, which allows, in the course of their research, to take into account, to a certain extent, the conclusions of civil law science.

The implementation of elements of the budget structure, as noted, is associated with the implementation of the interests of the state as a whole. IN general view these interests lie in the formation and functioning of centralized monetary funds - budgets of the budget system in order to financially support the tasks and functions of the state at various territorial levels through the concentration of income and the implementation of expenses. The interests of public legal entities, interpreted in general terms, are manifested in budgetary legal relations of various types. For example, in relation to interbudgetary relations in Russian financial and budgetary practice, the interests lie in equalizing the level of budgetary security subjects of the Russian Federation and municipalities, “delivery” of funds to replenish their budgets to finance state and municipal services.

Budget legislation, without using the concept of “interest”, vests public legal entities with those rights that correspond to their interests - public interests of a territorial nature. For example, from Art. 131 of the Budget Code of the Russian Federation follows the right of subjects of the Russian Federation to receive subsidies from the federal budget, corresponding to their interest in budgetary security. Clause 7 of Art. 131 of the Budget Code of the Russian Federation provides for the right of constituent entities of the Russian Federation to receive subsidies, taking into account factors affecting the level of their budgetary security. The established authority meets the interests of public legal entities that need an increased amount of resources under the influence of socio-economic, climatic, geographical and other conditions. Giving participants in budgetary relations rights corresponding to their interests, the law imposes restrictions on their activities in the form of responsibilities (targeted use of budget funds, adoption of the budget on time, etc.), compliance with which is ensured by control financial discipline(according to the analysis of Articles 38, 130; clauses 4, 6, 7 of Article 131; clause 1 of Article 132; Article 136; clause 1 of Article 139 of the RF Budget Code). The limits of this limitation are also determined by the characteristics legal construction budget device models. IN federal states(Russian Federation) public legal entities are endowed with significant independence in budgetary sphere, also supported by the opportunity to receive support from a higher budget, the “limitations” of their status are not as significant as in unitary states.

The given examples confirm that the interests and needs of public legal entities implemented within the framework of legal relations in the field of budgetary structure are interconnected. The influence of needs on the behavior and interests of subjects is also noted in the literature. In turn, needs are generated by the living conditions of subjects. In relation to the peculiarities of public legal entities, the “conditions” are their territorial extent, socio-economic, geographical, climatic and other characteristics taken into account when calculating budgetary provision (clause 6 of Article 131 of the Budget Code of the Russian Federation). These “conditions” predetermine the differences in the needs of the population of public legal entities for “public goods” and services, creating the need to develop targeted programs that are taken into account when forming and using the budget. In federal states, including Russia, federal subjects and municipalities have the authority to adopt and implement “their” target programs in accordance with their needs. In unitary states, the practice of “territorial” target programs is limited by nationwide regulation, which centrally fixes the needs for the implementation of income and expenses at the territorial levels. This suggests that the model of the budgetary structure of a federal state is a model that makes it possible to most reliably capture the interests and needs of specific public legal entities (provided that they generally coincide with the functions and objectives of a particular state), to form “territorial” legal regulation, optimally regulating budgetary activities within specific territories. In other words, if the model of the budgetary structure of the federation makes it possible to take into account the territorial interests of public legal entities in the course of budgetary and legal regulation, the establishment and implementation of elements of the budgetary structure in one or another content, then the model of the budgetary structure unitary state is based on “subsuming” territorial interests under national ones. The link of territorial “needs” and “interests” (financial, budgetary) is lost in the model of the budget structure of a unitary state, being covered by those at the national level.

Thus, a system of factors is built that predetermines the content of the legal status of public legal entities as subjects involved in the implementation of elements of the budget structure of the Russian Federation: characteristics of public legal entities - constituent entities of the Russian Federation, municipalities, the Russian Federation as a whole (geographical, climatic, socioeconomic, traditions, etc.) - needs (the need for funds to form a specific budget of the budget system, etc.) - interests - budgetary powers provided for by legislation (legislation of the Russian Federation, legislation of constituent entities of the Russian Federation, budgetary regulatory legal acts of municipalities).

The above allows us to formulate a conclusion about the importance of interest as an element of the legal status of public legal entities, realized by them in connection with the functioning of the budgetary structure of Russia. The interests manifested in budgetary legal relations are of a public nature, which corresponds to the public legal content of the category “budgetary structure of the state.” The interests of public legal entities, “allowed” for implementation in accordance with the peculiarities of the state structure of Russia, to a certain extent predetermine the content of their powers in the budgetary sphere - including the establishment of a budgetary and legal status due to the implementation of requirements for the delimitation of subjects of jurisdiction. The budget legislation of Russia gives the constituent entities of the Russian Federation and municipalities the rights necessary to implement the requirements of the elements of the budget structure at the territorial levels, but also imposes restrictions in the form of responsibilities associated with compliance with the requirements of the limits of budgetary competence, financial discipline ensured by budgetary control (Chapter 2 of the Budget Code of the Russian Federation) . Hence, ultimately, the formation of the legal status of subjects in the budgetary sphere is determined by the existing budgetary structure.

The quality of legal regulation and the clarity of the legal status of the subjects depend on whether the legislator “catch” the interests of the subjects of legal relations. According to representatives of legal theory, without a clear establishment of subjective rights and obligations, one cannot talk about high level legal regulation, since the peculiarity of legal regulation lies precisely in their establishment. In this regard, we will describe in more detail the budgetary rights and obligations of public legal entities.

Subjective law is interpreted as provided for by law a measure of permitted behavior, manifested in the following forms: active behavior; requirement from obligated person take active actions, refrain from actions; protection of rights. In relation to public legal entities - subjects of Russian budget law - such forms of behavior manifest themselves as follows (using the example of interbudgetary relations). The Russian Federation is authorized to provide interbudgetary transfers to constituent entities of the Russian Federation (active actions). By providing budget funds, it has the right to demand that the constituent entities of the Russian Federation, represented by authorized government bodies, comply with the conditions established by law (demand for action). Proper implementation of these behaviors is reinforced protective mechanism ensuring financial discipline (suspension of the allocation of budget funds, budget control, prosecution, etc.).

A legal obligation is a measure of proper behavior established by law, ensured by the use of coercion. Like legally possible behavior, legal obligation has several forms of manifestation: active actions; passive behavior; compliance with the requirements of authorized persons; the obligation to bear legal responsibility in the presence of an offense. For example, public legal entities are entrusted with expenditure obligations consisting of the obligation to provide budgetary funds to legal entities, government bodies, local governments, and other entities. The corresponding responsibilities are implemented through the active behavior of entities authorized to use budget funds. The expenditure obligations of public legal entities within the Russian Federation are varied, and, accordingly, the spheres of implementation of the corresponding responsibilities are also varied (Article 6, Chapter 11 of the Budget Code of the Russian Federation). Passive behavior is expressed in the subjects’ compliance with the relationship regulatory requirements refrain from performing certain actions (inadmissibility of withdrawal during the financial year additional income, savings on budget expenses resulting from effective execution budgets, etc.). For violation of budget legislation, the guilty entities are held accountable.

Budgetary rule-making and Russian practice are based on the fact that the legal rights and obligations of public legal entities implemented in budgetary relations in most cases coincide. This is explained by the close connection of rights with the tasks and functions of the state, which makes their implementation mandatory. There is a so-called “positive” obligation as one of the aspects of manifestation imperative method regulation of relations in the field of budgetary arrangement. The right of a public legal entity to a budget simultaneously implies its obligation to review and approve a legal act on the budget, since in the absence of a budget it is impossible to carry out state and municipal expenditures. Providing interbudgetary transfers is also not only a right, but also an obligation of public legal entities. The state strives to ensure the economic well-being and integrity of the territory, to effectively perform tasks and functions both at the national - federal and territorial levels, which is facilitated by the distribution of funds in the regime of interbudgetary relations.

The approach of coinciding the rights and obligations of public legal entities can be seen in legislation. Based on Art. 31 BC RF, for

we are the Russian Federation, the rights and responsibilities are “combined”: “The principle of budget independence means: the right and duty of state authorities and local governments to independently ensure the balance of their respective budgets and the efficient use of budget funds; the right and responsibility...to independently carry out the budget process..."

However, representatives of Russian science from various periods point to the existence of “separate” rights and obligations of subjects of financial law. For example, compliance with the conditions for the provision of interbudgetary transfers (Article 130 of the Budget Code of the Russian Federation) is not a right, but rather an obligation of the constituent entities of the Russian Federation and municipalities. The attribution of individual “areas” of competence of subjects of budget law specifically to duties is confirmed by other examples of legal provisions: establishing the obligation of subjects of the Russian Federation to return the amounts of subsidies allocated to them from the federal budget that were not used in the previous financial period; duty Central Bank RF provide reports to the Federal Treasury, etc. . So the analysis legislative regulation testifies to the existence of rights and obligations “in the literal sense of the word.” At the same time, it should be noted that examples of the coincidence of rights and obligations are more common, this makes it possible to cover them a single concept- “budgetary powers”. This term It is also used in legislation - both federal (Articles 7-9 of the Budget Code of the Russian Federation) and regional.

The composition of the budgetary powers of public legal entities is directly dependent on the delimitation of their competence in accordance with the state structure. In federal states, which includes Russia, the constitutionally established subjects of public legal entities predetermine the establishment in sectoral legislation of the composition of their expenditure obligations, the scope of budgetary rights in relation to other budgets of the budgetary system of the Russian Federation, other powers in connection with the implementation of elements of the budgetary structure of the Russian Federation . It should be taken into account that the budgetary powers of public legal entities are derived from their right to budget fund - component treasury.

The powers of the Russian Federation exercised in connection with the implementation of elements of the budget structure include the following: establishing the legal foundations of the budget system of the Russian Federation, budget classification RF, budget process, interbudgetary relations, expenditure obligations of the state and municipalities, state and municipal revenues, management of state and municipal debt, standards for deductions from federal tax payments, budget control, the procedure for bringing to justice for violation of budget legislation, the execution of judicial acts on foreclosure on budget funds; implementation of the budget process regarding the federal budget and the budgets of state extra-budgetary funds; generation of budget revenues and implementation of budget expenditures, provision of interbudgetary transfers from the federal budget, etc. (according to the analysis of Article 71 of the Constitution of the Russian Federation; Articles 7, 50-87, 129-142.4 of the Budget Code of the Russian Federation).

From the listed powers it follows that the budgetary and legal status of Russia has its own characteristics: as a “state entity” it is endowed with budgetary rights regarding public legal entities of a lower level - constituent entities of the Russian Federation and municipal entities. This means that it is the Russian Federation, through legal regulation, that establishes the foundations of the budget structure of the state as a whole. This provision corresponds to the classification by the Constitution of the Russian Federation financial regulation to the subjects of jurisdiction of the Russian Federation (Article 71). At the same time, the actual “prevalence” of the state budgetary competence of the Russian Federation is associated with the proclamation in Russian legislation of the independence of the budgets of the budgetary system of the Russian Federation, the independence of the budgetary competence of the constituent entities of the Russian Federation and municipalities (for example, Articles 8, 9, 31 of the Budget Code of the Russian Federation). The above allows us to judge the specifics Russian model budget structure: having classic “federal features”, it bears the imprint of unitarism and centralization inherent in Russia during the Soviet period.

Regional and local competence rule-making is determined by the expediency of regulating certain issues in accordance with the needs of specific public legal entities.

Having analyzed the features of the budgetary powers of public legal entities within the Russian state, it is proposed to combine these powers into three groups according to the criterion of substantive significance for the implementation of elements of the budgetary structure:

• a) property rights of public legal entities: ownership of the budget as a monetary fund - the treasury;
• b) powers of a “strictly budgetary” nature: rights to review and approval legal act about the budget, generation of income and implementation of budget expenditures, participation in interbudgetary relations, approval of trust funds as part of the budget ( reserve funds, interbudgetary transfer funds, road funds);
• c) “regulatory” powers: normative legal regulation of budgetary relations, including those related to the implementation of elements of the budgetary structure (establishment of a system of budget revenues and expenditures, regulation of the budgetary process and budgetary control, etc.).

Property rights of public legal entities are implemented through treasury bodies (Federal Treasury, territorial bodies Federal Treasury), those responsible for the execution of the relevant budget - both at the federal and territorial levels (Articles 153, 168, 215 of the Budget Code of the Russian Federation). Regulatory regulation carried out in the person of legislative (representative) authorities that exercise the powers of reviewing and approving a legal act on the budget, adopting other acts on issues of budget structure within their territorial competence. Executive authorities also, within their competence, adopt normative legal acts on individual issues budget device. The main role of executive authorities in connection with the implementation of elements of the Budget structure is the preparation of a draft budget, budget execution, and the formation of a unified financial and monetary policy.

The substantive and procedural budgetary rights (powers) of public legal entities also differ. Material rights are implemented within the framework of material, procedural - within the framework of procedural budgetary legal relations. Material budget rights include the right to the budget as a monetary fund, the right to receive income, etc., procedural rights include the sovereign right to consider and approve the budget as a legal act, etc.

The described features of the legal status of subjects of budget law in Russia as subjects involved in the implementation of elements of the budgetary structure carry the features of the Russian model of the budgetary structure of the state, combining federal and unitary features.

• See, for example: Voronova L.K. Some issues of budgetary rights of the union republics // Issues of Soviet financial law: Tr. VYUZI. M., 1967. T. 9. P. 99-120; Gurvich M.A. On the issue of budgetary rights of the union republics. pp. 28-36; Piskotin M.I. Budget rights local councils workers' deputies. M., 1961; Khimicheva N.I. Subjects of Soviet budgetary law. Saratov, 1979.
• See, for example: Bobkova L. L. The State as a Subject of Budget Law. Voronezh, 2007. P. 5; Dreval L.N. Subjects of financial law in the pre-revolutionary Russian, Soviet, post-Soviet doctrine // History of state and law. 2007. No. 17; Krokhina Yu. A. Issues of the budgetary and legal status of the Russian Federation // Law and Politics. 2001. No. 6. P. 20-26; Peshkova H.V. The concept of the legal status of subjects of the budget structure // Bulletin of St. Petersburg University. Episode 14. Law. 2010. No. 4. P. 3-13.
• See also: Karaseva M.V. Collective subjects of financial law // Journal Russian law. 1997. No. 9. P. 95.
• See: Bescherevnykh V.V. Development of Soviet budgetary law. M., 1960. P. 16; Karaseva M. V. Financial right attitude. M., 2001. S. 119, 126, 131; Piskotin M.I. Subject and system of Soviet budget law // Reforms and law. 2007. No. 1; Rovinsky E. A. Basic questions of the theory of Soviet financial law. M, 1960. S. 135, 140-141.

Along with the participants in relations regulated by civil law, there are the state and other public legal entities.

To solve public, national or other public (regional, local) problems facing them, in many cases they need to participate in property relations.

At the same time, the peculiarities of the status of such entities that have public power, and in some cases are political sovereigns that themselves determine the legal order, including the cases and limits of their own participation in civil legal relations, must be taken into account.

On the other hand, it is necessary to fully respect the interests of participants in property turnover as legally equal owners (or other legal owners) of property who are in private law, and not in public law relations with each other.

These circumstances determine the features of the participation of public legal entities in civil (property) circulation.

The public legal entities involved in civil legal relations include, firstly, the state and, secondly, municipal entities.

The peculiarities of the domestic state and socio-economic structure result in the fact that the state does not act as a single subject of civil legal relations, but, on the contrary, is characterized by a plurality of subjects.

These include both the Russian Federation (federal state) as a whole and its individual subjects - republics, territories, regions, cities of federal subordination, autonomous region, autonomous districts (Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia , Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Komi Republic, etc. 1, Article 65 of the Constitution of the Russian Federation).

As for urban and rural settlements and other municipalities, they exercise the functions of local self-government, and therefore they cannot be considered state entities.

Local governments are not included in the system of state authorities.

There is no doubt, however, that they have certain powers of authority, i.e., the functions of public authority, which are vested in them by law, therefore both municipal and state entities are covered by the general concept of public legal entities.

The peculiarities of the legal status of any state are determined by the presence of political power and state sovereignty, by virtue of which it itself regulates various, including property, relations, establishing as generally binding both rules of conduct for all participants and the procedure for resolving their possible disputes, with In this way, it itself determines its own civil legal personality, its content and limits.

At the same time, when participating in property relations, the state must comply with the rules established by it, determined by the very nature of the regulated relations.

It cannot use its power prerogatives to arbitrarily change civil law norms in its own interests or impose its will on counterparties in specific legal relations, otherwise market circulation will not be able to function normally, and the private law form it requires will be destroyed.

Therefore, the state and other public legal entities in civil legal relations act on an equal footing with their other participants -