• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Alina Bondareva
Legal Regulation of Subsidies and Investments Transfers to the Companies from the Budget of Russian Federation
Financial, Tax and Customs Law
(Master’s programme)
2019
This paper is aimed at is to study of the budget legal institution of investments in part of their provision to business entities, their legal regulation problem statement, analysis of alternative mechanisms of federal budget funding of the capital investments. The main objectives of the present research: 1) to determine specific character of their legal regulation; 2) to analyze the alternative mechanisms of federal budget funding of the capital investments carried out by business entities with state participation.

The author used general scientific and special scientific research methods, namely, analysis, analogy, deduction, induction, synthesis, abstraction, formally dogmatic and statistical methods.

In addition to scientific works in the field of financial and civil law, theory of state and law, the author referred to the Constitution of the Russian Federation, the Budget Code of the Russian Federation, the Civil Code of the Russian Federation, the federal law on investment activity in the form of capital investments, the federal law on privatization, other normative legal acts. Moreover, the author analyzed court practice on application of the budget legislation, the OECD Guidelines on corporate governance of state-own enterprises, the letter of the Ministry of Finance of Russia.

Based on this research the following conclusions were made: 1) the character of the legal regulation of the budget investment provision to business entities is specified by buying of their shares for carrying out of the capital investments as a final result; 2) for improvement of the efficiency of budgetary funding it can be recommended to not increase value of the state property, and if this is not applicable, to use alternative direct mechanisms for funding the capital investments of business entities with state participation.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses