The article is devoted to the analysis of the financial and legal aspects of ensuring the national security of the Russian Federation. On the basis of the research above, the author comes to the conclusion that financial stability of the state is the main condition of its capability to carry out independent policy in accordance with its national interests and priorities. The creation and development of government financial and legal mechanism of the development financial stability is the mechanism of the protection of national interests and security.

Financial legal responsibility deserves the right to exist as an independent type of legal responsibility©, because the nature of the relations which give rise to it, unique enough to not enter in the concept of administrative or other responsibilities. In addition, measures of financial responsibility, subjects which are aimed at these measures, and protected from criminal encroachments the object is unique and does not overlap existing types of legal liability. Financial responsibility has all the signs of legal responsibility. To differentiate between the various types of legal responsibility is necessary, first and foremost, be guided by the following criteria: the subject structure of participants of the relations on implementation of measures of responsibility; the nature of the interests involved; the industry of legal norms establishing liability.

The article describes the current health care financing issues as the vector realization of citizens’ rights to health care. In this paper the author points out the innovations in which the state of health and disease will be identified from the citizens in the early stages, the indicators for the prevention of diseases of the citizens will be increased. The author proposes the introduction of a proper and professional quality inspection. The necessity for the country to attract foreign investment in the health sector and the sustained growth of free programs for patients with serious diseases.

The current article is devoted to the study of the content of such financial and legal concepts as public finance. The various types of criteria of public funds are discussed such as the public ownership criterion, the criterion of public interest, the criterion of formation of the entity, the potential object state (municipal) financial control (criterion independent of the object state (municipal) financial control), the criterion of centralization and the criterion of autonomy of the legal regulation.

This article is devoted to the consideration of the concept and types of principles of the budget process. On the basis of the study, the author comes to the conclusion that it is necessary to fix special principles of the budgetary process in the Budget Code of the Russian Federation, as fundamental principles that will contribute to the stability and sustainability of budgets of various levels of the budget system of the Russian Federation.

The article is analyzed the concept of «public expenses» as a financial-legal category. In the course of the study the author comes to the conclusion that it is not correct to equate the definition of «state and municipal expenses» and «public expenses» since they are in the ratio of part and whole. The deeper is the concept of «public expenses» which includes the term «state and municipal expenses.» A key characteristic of public expenses is the possibility of their implementation in public interest. The author believes that in the legal aspect public expenses means the norms of financial law activities of public legal entities and other persons in planning, allocation and use of public funds (financial resources).

Financial and legal instruments which provide legal entities and individuals subsidies to budgets of the budgetary system of the Russian Federation are examines and analyzed in the article. Based on the analysis of the terms of the grant, the author comes to the conclusion that despite the fact that the regulation of relations between participants of relations on the provision of subsidies through the conclusion of civil-legal document (contract) the contents of the Treaty, its key provisions are regulated by the Budgetary code of the Russian Federation and reflect the principles of the regulation of budgetary relations in the implementation of budgetary expenses. The author believes that the contract (agreement) for budget subsidies is a legal form of granting of budgetary funds, it has specific characteristics, namely that it includes special financial and legal mechanisms (control, return, reporting), due to the public nature of the legal entities and individuals providing them budget assets

The present study examines questions of mediation for the settlement of specific categories of disputes - tax. It is noted that the legislator, this issue is not currently settled and provided the only possible dispute settlement procedure through the appeal of decisions (actions) of tax authorities in the manner specified by the Tax code of the Russian Federation. Also establishes a procedure of horizontal monitoring (the tax monitoring), which applies to certain taxpayers - large companies. It is noted that the practice of foreign countries followed the path of active implementation of monitoring procedures in tax disputes, which allows multiples to reduce the number of disputes reaching the courts. Is invited to reflect on the introduction of mediation Institute in the national practice.

The current article briefly describes the system of tax law as a combination of two elements - subsystems of international tax law and subnational tax law. It has been determined the elements (forms) of subsystem of the international tax law, which are built in the ratio of the hierarchy such as fundamental principles of international law and the international treaties which regulate relations in the sphere of taxation. There are several subsystem elements of the Russian tax law such as the fundamental principles of Russian law and specific principles of tax law, laws containing the principles and rules of law and finally normative treaties containing the principles and rules of law. They are built in a ratio hierarchy that relate (similar to the subsystem of international law).

The article is devoted to the establishment of a simplified system of taxation, the subtleties of its application, as well as the prospects for improvement and development. In this article, we consider the basic prerequisites for the formation of the SST, as well as the results obtained because of this, from the time of its appearance to the present. The urgency of the article is that, under the conditions when the time has come, SST will enable enterprises to stay afloat, for which the system will be constantly reviewed and meet the requirements that would satisfy the needs of the state and the needs of small businesses.

Creation of comfortable conditions for conducting economic activities, especially at the initial stage of its implementation, can be objectively related to the optimization of the tax burden. In this regard, of particular relevance acquire special tax regimes, the establishment and implementation of which is aimed at providing state support to taxpayers. These modes include the patent system of taxation applicable special category of taxpayers - individual entrepreneurs. Patent tax system, aimed at the creation of fiscal advantages in the implementation of the activities of an individual entrepreneur, has some disadvantages. Advantages and disadvantages of the patent system of taxation are reflected in this article.

The article is devoted to consideration of para-fiscal payments. The most complete classification of para-fiscals to current date is given in the article. It depends on their individual consideration, the level of binding, order of creation of the person exercising a public feature, the method of accumulation of funds from the payment of para-fiscal payment, the legal form of the legal entity in favor of which there is a payment of para-fiscal, the origin of the sign of publicity, the beneficiary of funds from the payment of para-fiscal, and the ultimate owner of the amounts of para-fiscal payments.

The concept of agency type of permanent representation is of special interest for research, as it is an alternative rule in relation to the main type of permanent representation. In the Russian tax science, scientists rarely turn to the analysis of the rules on agency permanent representation, but the insufficient elaboration of this issue leads to incorrect application of the provisions of the Tax Code of the Russian Federation on permanent representation. At the same time, in the Russian tax law, the norms on agency permanent representation have some peculiarities in comparison with the international approach. The article presents an analysis of the norms on agency permanent representation, fixed in the Tax Code of the Russian Federation, as well as the available law enforcement practice.

The article is discussed the issues related to self-regulation in the financial markets, its crucial role and objectives, within the framework of the supervision of financial organizations. The author has concluded that selfregulation may become a significant factor in increasing the efficiency of supervision over financial organizations.

The article is considered to the questions connected with legal regulation of banking operations and transactions carried out by the Bank of Russia. The differences between banking operations which are carried out by the Bank of Russia from banking operations of credit organizations are formulated.

By the definition financial security is not that other, as a condition of protection of the financial system of the Russian Federation, which involves full provision of the state financial resources, as well as protection of these resources from the material point of view, represent certain cash and cashless aggregates. These funds in a greater degree have been represented by the national currency and foreign currency, too. The source in this case is the security of these funds primarily involves the immediate safety of the respective funds of financial markets, but it is not limited. In this case, it quiet crucial to take into account the fact that through circulation of funds in cash and cashless forms, ensures in fact the functioning of the financial system. In this sense, the system of monetary circulation as a key element of the financial system is one of the most important financial security. Accordingly, the system of financial security, at least, banknotes must be protected as direct carriers of values and legitimate means of payment and payment infrastructure.

The article is devoted to the solution of the place of the national payment system in the financial system of the Russian Federation. The article is analyzed such concepts as «finance», «financial system» and the finance function. The author believes that the national payment system (NPS) is the practical implementation objectively inherent in finance as an economic category of distribution. Relations which occur NPS in the sphere of organization of non-cash monetary circulation between the special subjects (NPS participants) on the implementation of the transfers and payments in the form of cash. These relations are regulated by imperative legal norms. The set of rules which govern NPS is the subinstitute of financial law which regulating financial relations in the sphere of cashless payments.

Countering illegal financial operations in the territory of the Russian Federation is ensured by the system of regulations consisting of the Federal laws underlying nature and subordinate normative acts of the President of the Russian Federation, the Government of the Russian Federation, Rosfinmonitoring, Bank of Russia. The current system of financial monitoring carried out by authorised bodies and focused on interagency cooperation, aims to conduct effective oversight over the implementation of legislation in this area. In this analytic material with the judicial and law enforcement practice are analysed actual problems of execution of the legislation of the Russian Federation in the field of combating illegal financial operations, the proposed priority activities in the field of combating illegal financial operations.

The analysis of scientific literature confirms increase in a role of the regional financial organizations in the international financial system. The author, studying the debt relations of the Russian Federation with the similar organizations on the example of the Eurasian Economic Union, comes to a conclusion that the monetary and credit relations existing between member countries of the similar unions allow to select more effectively and rationally methods for national debt management. Today debt obligations before the Eurasian Economic Union exist at Republic of Belarus, Armenia, Tajikistan, Kyrgyzstan which were granted the financial and investment loans for development of various branches of economy.

The current article is devoted to the peculiarities of the financial and legal status of local authorities in Germany. The author determines that the budget system in Germany is based on the principles of cooperative federalism and financial equalisation. The specification of the budgetary-legal status of local authorities in Germany is that they are part of the land and the income and expenses of municipalities are recognized as revenues and expenditures of the Federation. Meanwhile, this approach does not focus on the limitation of independence of municipalities in the budgetary process, but how to increase responsibility of the länder on issues of the budgetary support of local governments. At the same time, there is a legal supervision which implements in the budget process in Germany. In the framework of the legal supervision of special bodies of lands, they have the right to appeal legal acts of local authorities, including financial rules (provisions about the budget), and, in extraordinary cases, to appoint a Commissioner who performs the functions of the temporary fiscal administration.

The article is considered to topic issues of tax harmonization in corporate taxation in the European Union (EU) and the Eurasian Economic Union (EAEU). Profit tax (corporate income tax) is established in all member States of the EU and the EAEU and it is one of the most crucial sources of budget revenues. The differences in the legal regulation of the tax in member States of integration associations is connected with the peculiarities of determining the individual elements of the legal structure of the tax. Special attention is paid to taxpayers and approaches to the concept of residency.

Harmonization is the convergence of legislation of member States, aimed at the establishment at the establishment of similar (comparable) normative legal regulation in separate spheres, which, in contrast to unification, does not create uniform standards. This process is complex in nature and is based on principles such as coherence, synchronization, consistency and priority. Currently, the EEU has developed a comprehensive regulatory framework on the basis of which the harmonization of tax legislation. In connection with such volume of legal regulation in theory, it is assumed the allocation of a separate industry - the tax law of the EAEU. In the Russian Federation is working on the harmonization of tax legislation in accordance with the acts Community, both legislative and regulation level. Despite the achieved level of uniformity of the law, in the domestic legislation of the participating countries there are some contradictions, which emphasizes the need to continue the harmonization process.

This article is devoted to the history of the legal regulation of insurance in. The paper analyzes the peculiarities of insurance legal relations at various stages of the development of our state.