Public Property as a Source of Budget Revenues in the Russian Federation (Legal Issues)

The theme of the Master's Degree dissertation is “Public Property as a Source of Budget Revenues in the Russian Federation (Legal Issues)”. The author of the Master's Degree dissertation is student, Dontsova Anastasia Olegovna, MFP 181, “Financial, tax and customs law”. The academic Supervisor is Komyagin Dmitry Lvovich, Doctor of Law, Professor, Faculty of Law, Higher School of Economics. The volume of the present Master's Degree dissertation is 71 pages, including 3 chapters, 1 appendix, and a list of 51 sources of refence. The object of the study is the definition of social relations that result from the formation of the public property of the Russian Federation. In the Master's Degree dissertation, the legal consolidation of public property is examined, and such property is determined to be an important and valuable source of budget revenues in our country. The purpose of the study is a comprehensive study of the legal mechanism, generating income from public property. In accordance with the stated objective, the following tasks are defined: a) an analysis of the concept of public property; b) the study of the types of sources of property belonging to the Russian Federation; c) clarification of the legal regulation of income resulting from the sale of state property; d) systematization of information on determining income from leasing public property; e) determination of income of state (municipal) enterprises, business entities; f) differentiation of income from property rights and publicly held securities; g) rationale for the legal regulation of privatization. The methodological basis of the Master's Degree dissertation consists of general scientific and private law methods. In order to achieve the goals of a more comprehensive study of the problems of the Master's Degree dissertation, the following methods are used: analysis, synthesis, induction, comparison. In terms of private legal methods, the following methods are used: normative-dogmatic, comparative-legal, historical-legal, systemic. The main results obtained during the study of the theme of the Master's Degree dissertation are to be described as follows, firstly, the need for a legal consolidation of the concept of “public property”, secondly, the legal regulation of income resulting from public property should be detailed more accurately by types of income, and thirdly, by updating, clarifying and systematizing the legislative framework on public property, it is possible to optimize the process of obtaining income from public property, as well as increase the volume of income from public ownership.