Budget law in the system of Russian law

The article is devoted to the problem of current stage of budgetary reform in Russian Federation – reform of budgetary institutions. The author gives the understanding of the essence of the budgetary institutions reform and analyses it's context. The delay of the third stage of budgetary reform was caused by crisis of 2008. The financial crisis has negative influence on the implementation of budgetary institutions initiatives.

Proceedings of the International Conference on Man-Power-Law-Governance: Interdisciplinary Approaches (MPLG-IA 2019), 2019

The modern stage of the development of inter-budgetary relations in Russia shows that subsidies from the federal budget receive the absolute majority of the budgets of Russian entities. According to Rosstat, seventy-two regions out of eighty-five receive the subsidy, while in 2019 the subsidy contributions will be increased for 49 subjects of the Russian Federation. In these conditions, the implementation of the powers of the subjects of the Russian Federation to independently ensure the balance of budgets becomes difficult to do. The article, based on an analysis of the legal norms of the Russian Constitution, the Budget, other federal laws and regulations, scientific polemics, jurisprudence, legislative activity, highlights and considers certain aspects relationship between the federal executive branch, the executive branch and local governments in the area of budgetary relations. Keywords-the budget system, the principles of the budget system, the principle of unity of the budget system, the principle of budget autonomy, budgetary powers I.INTRODUCTION V. in accordance with Art. 5 The Russian Constitution is based on the principle of state integrity and the distinction between the state authorities of the Russian Federation and its state authorities. Subjects. The items of reference in the area of the budget are formulated in Art. 71 of the Russian Constitution, which says that the Russian Federation is administered by the federal budget, federal taxes and fees, federal funds for regional development. Article 72 of the Russian Constitution states that the establishment of general principles of taxation and fees in the Russian Federation is jointly administered by the Russian Federation and its subjects. Article 132 of the Russian Constitution enshrines the right of local governments to independently form, approve and implement the local budget.

Financial Law Review, 2016

The paper discusses contradictions between budget and tax legislation of the Russian Federation that lead to the problems of revenue administration for sub-federal public entities (subjects of the Russian Federation and municipalities). Authors analyze different aspects of interaction between budget and tax legislation and make suggestions for improving status of sub-federal authorities in the area of budget and tax legal regulations.

Pravo ta ìnnovacìjne suspìlʹstvo, 2023

The published article is determined for studying such a question as the latest changes to the procedure for introducing amendments to the current law on the annual budget of Ukraine during its validity, in connection with Ukraine's fulfillment of its obligations to the International Monetary Fund. The purpose of this article is analyzing of the latest amendments to the current law on the annual budget of Ukraine during its operation as part of the budget process and their legislative regulation as part of budget legislation. The authors analyzed the procedure for making changes to the Law on the State Budget of Ukraine in accordance with the Budget Code of Ukraine and the Law of Ukraine "On the Rules of Procedure of the Verkhovna Rada of Ukraine" No. 1861-VI dated February 10, 2010. The authors studied the procedure for creating expert opinions on draft laws by the Ministry of Finance of Ukraine. The main attention was given to the characterization of the procedure for making changes to the Law on the State Budget of Ukraine as a holistic process, which is regulated by various legislative acts at various stages. Keywords: expert opinions on draft laws, introduction of amendments to the Law on the State Budget of Ukraine, program of the International Monetary Fund "Extended Financing Mechanism", the Budget Code of Ukraine. Author's contribution The authors made an equal contribution to the article. Together they selected literature, analyzed it and drew common conclusions.

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA

The article examines the concept of budget policy, identifies its features in the modern financial policy of the Russian Federation. Problematic aspects are noted, methods of their elimination are proposed.

Int'l J. Legal Info., 2007

This article is a brief sketch of recent development of the doctrine and practice in Russian constitutional and administrative law. The focus is made on the controversial issues of state organization and status of individuals, as well as the realization of legal principles established by the Constitution of the Russian Federation in 1993.

Kutafin Law Review, 2022

The authors analyze the main legal schools that have developed in Russian legal science, pointing out their features and shortcomings, and propose to consider the development of Russian economic legislation. Accordingly, the authors reveal possible scenarios for reforming the Russian economy analyzing its public and private sectors legal support, while noting the mixed sector of the economy that has developed in Russia, which also needs to be substantiated by the corresponding body of legislation. Attention is drawn to the reform of market legislation and the privatization of state property, with an indication of the objective laws violations within the legal regulation of the economy public sector. The authors substantiate the need to create a three-sectoral model of legal regulation of economic relations, which involves the formation of three separate arrays of legislation in the private, public and mixed sectors of the economy. It is supposed that they are justified within the framework of the methodology of the Theory of Economic Law, which is the main goal of this article.

Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), 2018

The article is devoted to one of the fundamental issues in legal science and theory of fi nancial law in particular. In the context of globalization and expansion of legal regulation the issue of safeguarding public interest is becoming more and more urgent. The choice of adequate directions, goals, and mechanisms of legal impact on social and economic relations is determined by public interests. The Authors give thorough consideration to the concept of the public interest in the Russian legal doctrine, the aspects of its development in modern legal science, as well as the necessity to safeguard it in public expenditure. Preserving public interest is substantiated as the basic principle of public administration and legal regulation of fi nance. According to the Authors, this kind of approach facilitates successful achievement of the strategic goals of the country and optimization of public fi nances administration.

SSRN Electronic Journal, 2013

This paper deals with 2008-2009 crisis which marked a new stage of Russia's budgetary policy. Although the budget situation in Russia is presently much better than in the majority of the developed countries, reservation of high dependence on oil proceeds, observed trends in in the structure of expenditure obligations indicate the preservation of high risks of an unbalanced budget in long term perspective. Provision of budgetary and macroeconomic balance require adoption of urgent measures both in the sphere of tax policy and budget outlays.

Russian Law Journal, 2015