Budget analysis of the City of Nizhny Novgorod

Authors

  • Anastasia Kolmakova Russian State University of Justice Author

DOI:

https://doi.org/10.47451/tss2022-01-02

Keywords:

Nizhny Novgorod, budget execution, municipal budget, budget parameters, city budget expenditure structure

Abstract

The relevance of the work is very significant. It is because the activities, which realised to increase the level of budget information openness and the local governments’ activities transparency involved in the preparation, execution of the city budget and budget reporting, allows us to get feedback from citizens who are interested in the development of municipal finance and create conditions for public control of municipal financial management. The study purpose is to consider the execution of the federation subject’s budget on the example of the City of Nizhny Novgorod. The methodological basis of the study is statistical reports on the Nizhny Novgorod budget execution. The logical, dialectical, comparative legal method was used in the study. Other general logical methods were also used, such as analysis and synthesis, abstraction and generalization, deduction and induction, analogy. The practical significance of the work lies in the fact that the results obtained during the study can be used to solve various issues of the legitimate use of financial legislation.

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Author Biography

  • Anastasia Kolmakova, Russian State University of Justice

    Bachelor Student, Department of State and Legal Disciplines, Faculty of training specialists for the judicial system

References

The Constitution of the Russian Federation (adopted by popular vote on 12.12.1993) (with amendments approved during the all-Russian vote on 01.07.2020). Retrieved January 15, 2022, from http://www.consultant.ru/document/cons_doc_LAW_28399/ (in Russ.)

Budget Code of the Russian Federation dated July 31, 1998, No. 145-FZ (edition of April 22, 2020). Retrieved January 15, 2022, from http://www.consultant.ru/document/cons_doc_LAW_19702/ (in Russ.)

Decision of the City Duma “On the Execution of the Budget of the City of Nizhny Novgorod for 2020”. Retrieved January 15, 2022, from http://бюджетнн.рф/dokumenty#192-2020-god (in Russ.)

Law of the City Duma of the city of Nizhny Novgorod No. 88 “On the Budget of the City of Nizhny Novgorod for 2021 and for the Planning Period 2022-2023” (as amended on February 17, 2021) dated December 16, 2020. Retrieved January 15, 2022, from https://docs.cntd.ru/document/571704365 (in Russ.)

Law of the Nizhny Novgorod Region “On the Regional Budget for 2021” dated December 17, 2020. (in Russ.)

Open Budget of the City of Nizhny Novgorod. Retrieved January 15, 2022, from http://бюджетнн.рф/ (in Russ.)

Order on Approval of the Accounting Policy of the Central Bank of the Russian Federation 2021. No. 201 dated December 31, 2020. Retrieved January 15, 2022, from https://docs.google.com/viewer?url=http%3A%2F%2Fxn--90agdd0ba7a0g.xn--p1ai%2Findex.php%3Foption%3Dcom_dropfiles%26task%3Dfrontfile.download%26%26id%3D915%26catid%3D327%26token%3Db65e96c1aa35d908949b7d507ab78b02%26preview%3D1&embedded=true (in Russ.)

Resolution of the Administration of the City of Nizhny Novgorod No. 4940 dated November 9, 2021, “On the Execution of the Budget of the City of Nizhny Novgorod for 9 months of 2021”. Retrieved January 15, 2022, from https://docs.google.com/viewer?url=http%3A%2F%2Fxn--90agdd0ba7a0g.xn--p1ai%2Findex.php%3Foption%3Dcom_dropfiles%26task%3Dfrontfile.download%26%26id%3D1068%26catid%3D280%26token%3Db65e96c1aa35d908949b7d507ab78b02%26preview%3D1&embedded=true (in Russ.)

Unified Accounting Policy for the Accounting Centralization, Applied in the Accounting (Budgeting) of Branch (Functional), Territorial Bodies of the Nizhny Novgorod Administration. Retrieved January 15, 2022, from https://docs.google.com/viewer?url=http%3A%2F%2Fxn--90agdd0ba7a0g.xn--p1ai%2Findex.php%3Foption%3Dcom_dropfiles%26task%3Dfrontfile.download%26%26id%3D914%26catid%3D327%26token%3Db65e96c1aa35d908949b7d507ab78b02%26preview%3D1&embedded=true (in Russ.)

Vasilishina Yu. (2020, December 16). The Nizhny Novgorod Budget for 2021: what money from the state treasury will be spent on. Retrieved January 15, 2022, from: https://www.nnov.kp.ru/daily/21712100/4339593/ (in Russ.)

Published

2022-03-30

How to Cite

Budget analysis of the City of Nizhny Novgorod. (2022). Tuculart Student Scientific, 1, 19-28. https://doi.org/10.47451/tss2022-01-02

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