State exam in the specialty «Finance and credit» is conducted orally with the use of tickets. Ticket two theoretical question.
State exam takes the state examination Commission consisting of the Chairman and members of the Commission. The final mark is determined by majority vote.
the Main task of the state exam — detection ability of students to solve theoretical and practical problems on an interdisciplinary level.
2 Program state exam.
the Content of the program
In the final interdisciplinary examination of the specialty «Finance and
credit includes the following disciplines:
1. Finance (DM)
2. The budget system of the Russian Federation (DM)
3. Taxes and taxation (DM)
the Loan. Banks (DM)
5. Finance organizations (enterprises) (DM)
7. Investment (DM)
8. Insurance (DM)
1. Finance, their functions
the Nature and functions of Finance, their role in the system of monetary relations in the market economy. Basic use of Finance in social reproduction. The principle of the unity of the budget system.
the Principle of separation of revenues and expenditures between different levels of the budget system. The principle of independence of budgets. Budget system of the Russian Federation.
2. Revenues of budgets of different levels
Tax and non-tax revenues. The main income of the Federal budget. Own and regulating the incomes of budgets of different levels. Peculiarities of formation of the income at each level of the budgetary system. Problems of formation of a profitable part of the budgets of different levels.
Financial aid budgets of the lower level.
3. Expenses of budgets of different levels
the Spending budget. Functional classification of expenses.
the Main expenditures of the Federal budget. Economic classification of expenditure. Current and capital expenditures.
the development Budget. The sequester. Forms of spending budgets.
4. Extra-budgetary funds
the Essence and role of extra-budgetary funds, they differ from budgetary funds. Types of extra-budgetary funds. Social off-budget funds.
Pension Fund of the Russian Federation. The state employment Fund of the Russian Federation. The compulsory medical insurance Fund of the Russian Federation.
Tax trap. The elasticity of taxes. Functions of taxation.
System of taxation principles.
2. Taxes: the nature, structure, characteristics, classification
the Economic substance of the tax. The concept of tax in the broad and narrow sense. Types of tax payments in the tax system of Russia.
Distinctive features and characteristics of the tax. The tax structure. Mandatory and optional elements of the tax. Types of taxes and their classification.
3. The tax system in Russia
the Concept and General characteristics of the tax system. The performance of the tax system. Historical background of the modern tax system of Russia. Tax reform. The current Russian tax system and its structure.
the Subjects of the Russian tax system. Taxpayers and tax agents. Authorized representatives of the taxpayers. Persons contributing to the payment of taxes.
the Tax administration. Organization of tax control. Types of tax control. Types of tax audits. The procedure for conducting tax audits.
Organization tax liability. Types of tax liability. C. Ivanov, C. C., and others) KnoRus, 2008.
Banking/O. I. Lavrushin, I. D. Mamonov, N. I. Valencia. M KnoRus, 2007.
45. Grachev E. Y. Sokolova E. D. Financial law. ) Law, 2000.
46. Petrova, Century Finance. — M TK Valby, 2008.
47. Financial law./ Ed.
O. N. Gorbunov, Y. E. Gracheva. — M. Prospekt, 2004.
48. Financial law/Ed. by M. C. Karaseva. — M. Lawyer, 2006.
49. Afanasiev MCT. P. Belanchuk A. A. Krivogov I. C. Budget and budget system. — Writ, 2009.
50. The state budget and information technology / edited. Ed. E. Bushmina. — M Perspective, 2004.
51. The budget system of the Russian Federation: textbook / under the editorship of O. Juroviesky, M. C. Romanovsky. — M. writ-Izdat, 2009.
the Issues of fiscal federalism in Russia and the United States. Materials of the Russian-American seminar. — M: Finance, 1996.
53. Grinkevich HP Sahaidachny N. K. Kazakov C. C. N. Rumin. A. State and municipal Finance. — M. KnoRus, 2007.
54. Grinkevich HP Sahaidachny N. K. Kazakov centuries Yu Rumin A. Public Finance in the Russian economy: training manual. — Tomsk: NTL, 2004.
55. The circulation of money, Finance, credit: textbook / Ed. by A. A. Zemtsov. — Tomsk: NTL, 2003.
56. Ermakova E. B. Budget system. — M Above. the educa-tion, 2009.
57. Milaeva I. N. State and municipal Finance: the tutorial. — M INFRA-M. 2007.
1. Bukatov Century, Lvov Y. I. Banks and banking operations in Russia. — M. Finance and statistics,1999.
2. Sminka S. M. Financial accounting in the enterprise. Rostov N/D: Phoenix, 1998.
3. Paly C. F. Financial accounting. ):FBC — PRESS, 2001
4. Krokhina Y. A. Tax law. — M UNITY-DANA, 2008.
5. Bryzgalin A. C. Judicial practice on tax disputes: the main judicial precedents of the modern Russian tax law. — ECx. Taxes and financial law. 2002.
6. Taxes and tax law: In the schemes. — M. Analytics Press, 2000.
7. Tax audit: Responsible for the Commission of tax offences. The appeal of tax authorities. — M. writ, 2002.
8. Smirnov A. C. Financial penalties for violation of tax legislation. — M. Proc. the center fin. — ek. development, 2001.
, b Pole, A. M