Doctrinal Basis for Financial and Legal Regulation of Parallel Imports in the Russian Federation
https://doi.org/10.17803/2311-5998.2023.107.7.027-036
Abstract
This article is devoted to the consideration of issues related to the formation of a modern financial and legal concept for regulating the parallel import of a number of goods into the territory of the Russian Federation. The basis of the study was the objective needs of modern Russian society in achieving the national development goals of the state as a guarantee of its sovereignty, which determines the public law nature of the regulation of parallel imports in the Russian Federation. It has been established that parallel imports within the framework of the concept being formed are considered as a multidimensional concept: a type of economic activity and a type of public financial activity. In the course of the study, various groups of public relations were identified that are developing in the field of public financial activity regarding the implementation of foreign trade operations in the parallel import mode. Conceptual proposals on the doctrine and regulation of these social relations in the norms of financial law are formulated.
Keywords
public interests,
innovative development,
national projects,
foreign trade activity,
parallel import,
budget,
purchases for public needs,
financial market,
monetary system,
national payment system,
currency regulation,
financial control,
features of taxation in the field of import operations
About the Authors
D. M. Moshkova
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
Daria M. Moshkova, Head of the Department of tax law, Professor of the Department of financial law, Dr. Sci. (Law), Associate Professor
9, ul. Sadovaya-Kudrinskaya, Moscow, 125993
R. V. Tkachenko
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
Roman V. Tkachenko, Associate Professor of Department in financial law, Dr. Sci. (Law), Associate professor
9, ul. Sadovaya-Kudrinskaya, Moscow, 125993
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Review
For citations:
Moshkova D.M., Tkachenko R.V. Doctrinal Basis for Financial and Legal Regulation of Parallel Imports in the Russian Federation. Courier of Kutafin Moscow State Law University (MSAL)). 2023;(7):27-36. (In Russ.) https://doi.org/10.17803/2311-5998.2023.107.7.027-036
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