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Financial legal personality of public institutions

https://doi.org/10.17803/2311-5998.2023.107.7.037-046

Abstract

The creation of state (municipal) institutions and the granting of public powers to them is the result of the realization of both public and private interests. The activities of State and municipal institutions are the result of the delegation of public powers to persons with different legal status. These differences are explained by the specifics of public interests, their focus and scale, and therefore an individualized approach to delegation of authority, financing and control is necessary. The specialization of the financial legal personality of state and municipal institutions is expressed in the presence of individual legal regulation (separate federal laws and by-laws that establish legal norms for specific entities, and not for general organizational and legal forms). This is a consequence of the delegation of authority of the authorities, because the delegation is individualized. To choose the optimal organizational and legal form for the implementation of delegated powers of public entities, it is necessary to take into account the differences in the legal personality of all types of state (municipal) institutions as well as the specifics of the spheres of public relations in which these persons operate or their establishment is planned.

About the Author

E. N. Gorlova
Kutafin Moscow State Law University (MSAL)
Russian Federation

Elena N.  Gorlova, Deputy Head of the Department of tax law, Associate professor of the Department of financial law, Cand. Sci., Associate Professor

9, ul. Sadovaya-Kudrinskaya, Moscow, Russia, 125993



References

1. Мошкова Д. М. Правовое регулирование финансирования государственных и муниципальных учреждений // Актуальные проблемы финансового права / Л. Л. Арзуманова, Н. М. Артемов, О. В. Болтинова [и др.]. — М. : Норма, 2016.

2. Соболев А. В. Понятие финансово-правового статуса государственных и муниципальных учреждений // Вестник ВГУ. — Серия : Право. — 2009. — № 2. — С. 345—346.


Review

For citations:


Gorlova E.N. Financial legal personality of public institutions. Courier of Kutafin Moscow State Law University (MSAL)). 2023;(7):37-46. (In Russ.) https://doi.org/10.17803/2311-5998.2023.107.7.037-046

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ISSN 2311-5998 (Print)
ISSN 2782-6163 (Online)