S. S. Artemyeva, V. V. Piskunov. Payment of Fines for Administrative Offenses to the Budget in the System of the Ministry of Internal Affairs of Russia: Problems and Possible Solutions

UDK 342.922(470+571)
DOI: https://doi.org/10.15507/2413-1407.104.026.201803.606-623

Introduction. The annual increase in the number of identified administrative offenses requires more effective measures to administer payments. Improvement of the process of administering fines is relevant both for the development of internal affairs agencies and for the country’s economy as a whole. The purpose of the paper is to identify the problems arising when administering fines for administrative offenses and to suggest ways to solve them.

Materials and Methods. A comprehensive approach to the problem under discussion was used together with the dialectical approach to the research results. The statistical and economic method, as well as the abstract-logical, monographic, calculation and construction methods of scientific research were also employed.

Results. It has been revealed that the administration of fines for administrative offenses by the subdivisions of the Ministry of Internal Affairs of the Russian Federation following “their own” various methods has not been effective. Indicators have been determined that made it possible to improve the situation taking into account the passage of payments to budget accounts of the country’s budget system. Problems with receipt of payments to the budget of a constituent entity of the Russian Federation have been identified. Measures have been proposed to develop the mechanism for execution of payments of administrative fines imposed by the internal affairs agencies and to strengthen control over the reception of payments for administrative offenses.

Discussion and Conclusions. The annual increase in the number of administrative offenses requires more effective measures to administer payments as this greatly affects the level of revenues in all the budgets in the country. The measures proposed by the authors to centralize the reception of payments and strengthen control over their receipt will help to avoid numerous complaints of people and organizations concerning recording the facts of payment of fines, as well as to reduce the burden on administrators of budget revenues and reduce to minimum unidentifiable payments.

Keywords: budget, Ministry of Internal Affairs, revenue, budget classification code, unique charge identifier, administrative fine

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Submitted 16.04.2018; accepted for publication 20.05.2018; published online 28.09.2018.

About the authors:

Svetlana S. Artemyeva, Professor, Department of Finance and Credit, National Research Mordovia State University (68/1 Bolshevistskaya St., Saransk 430005, Russia), Dr. Sci. (Economics), ORCID: https://orcid.org/0000-0002-4256-9399, Scopus ID: https://www.scopus.com/authid/detail.uri?authorId=55776026100, art.s13@mail.ru

Vladimir V. Piskunov, Postgraduate, Department of Finance and Credit, National Research Mordovia State University (68/1 Bolshevistskaya St., Saransk 430005, Russia), ORCID: https://orcid.org/0000-0002-6220-5592, vvproio@rambler.ru

Contribution of the authors:

Svetlana S. Artemyeva – academic supervision; concept study; development of methods; critical analysis and revision of the text of the article.

Vladimir V. Piskunov – visualization and presentation of the data in the text of the article; computer work; writing the initial version of the text of the article; formalized data analysis.

For citation:

Artemyeva S.S., Piskunov V.V. Payment of Fines for Administrative Offenses to the Budget in the System of the Ministry of Internal Affairs of Russia: Problems and Possible Solutions. Regionologiya = Regionology. 2018; 26(3):606-623. DOI: https://doi.org/10.15507/2413-1407.104.026.201803.606-623

All the authors have read and approved the final version of the manuscript.

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