Legal features of the development institution as a subject of financial law

Authors

  • Konstantin I. Brykin Higher School of Public Audit (faculty) of Lomonosov Moscow State University

DOI:

https://doi.org/10.17308/vsu.proc.law.2021.1/3280

Keywords:

development institute, signs of legal entities, legal entities of public law, public functions, state support measures, external control

Abstract

The article deals with the study of legal features of such a subject of financial law as a development institution. The conclusion is made that development institutions possess both common features characteristic of any other legal entity and special features. The article discusses the differences between development institutions and legal entities of public law, some features of which are characteristic of development institutions. The author notes the patrimonial relationship between the state and the development institution, which determines the primacy of the public law regulation of the development institution, and it is proposed to distinguish among the special features of development institutions mandatory and optional features.

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Author Biography

  • Konstantin I. Brykin, Higher School of Public Audit (faculty) of Lomonosov Moscow State University

    Postgraduate Student of the Department of Legal Disciplines of the Higher School of Public Audit (faculty) of Lomonosov Moscow State University

References

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Published

2021-03-15

Issue

Section

Financial Law. Tax Law