The concept and principles of the budget process
DOI:
https://doi.org/10.47451/tss2024-05-01Keywords:
budget process, Ministry of Finance, Russian Federation, methodological recommendationsAbstract
One of the key management tools is the budget, allowing you to allocate resources and control their use. The budget process effectiveness directly affects the standard of living of the population and its quality, which are the main conditions for realising human potential and, as a result, a factor in developing the territory. The study object was social relations arising in financial law. The study subject was the concept and principles of the budget process. The study aims to analyse the concept and principles of the budget process comprehensively. The study’s methodological basis comprised historical, comparative-legal, formal-logical and systemic-structural methods. The author concludes that at the federal level, the requirements for the publication of budget documents are solved by publishing them in the media and on the Internet on the Unified Portal of the Russian Federation’s budget system. To ensure transparency in the Russian Federation’s budget system, the Ministry of Finance has developed Methodological Recommendations to inform citizens about the Russian Federation’s subjects and local budgets. These recommendations are a significant tool for implementing initiative projects and forming relevant budget information by the financial authorities of the Russian Federation’s constituent entities. The situation is different at the regional level.
Downloads
References
Afanasyev, M. P., Belenchuk, A. A., & Krivogov, I. V. (2024). Budget and budget system: Textbook for secondary vocational education. Moscow. (In Russ.)
Balakin, S. A. (2021). Features of the formation and implementation of financial policy at the regional level. Bulletin of the Financial University, 2, 52-58. (In Russ.)
Bizin, S. V., & Bizina, A. S. (2018). Balanced budget policy of the region. Finance of Russia in the context of globalisation: Proceedings of the 3rd International Scientific and Practical Conference dedicated to the “Financier’s Day 2018”, 114-122. Voronezh. (In Russ.)
Boltinova, O. V. (2023). The principle of citizen participation in the budget process. Current Problems of Russian Law, 18, 7(152), 54-61. (In Russ.)
Dobrynin, N. M. (2020). Modern Russian federalism focuses on the problems of ensuring democracy, separation of powers and efficiency of the administrative vertical. State and Law, 2, 25-36. (In Russ.)
Galynis, K. I. (2022). Development of the theory of initiative budgeting. Innovation and Investment, 10, 35-38. (In Russ.)
Gorbunova, O. N. (Ed.). (2017). Financial law: Textbook. Moscow. (In Russ.)
Gorokhov, V. (2017). The effectiveness of the budget process at the municipal level: analysis and recommendations. Moscow. (In Russ.)
Instructions for budget accounting. (2022). Moscow. (In Russ.)
Kirillova, S. S. (2018). Improvement of municipal revenue management using tax potential. Taxes and Taxation, 12, 4-9. (In Russ.)
Kiselyov, A. A. (2018). Modern problems of management and management in Russian science and practice: Monograph. Yaroslavl. (In Russ.)
Kiyashova, D. V. (2019). Improvement in the 9 conditions of digitalisation of the economy of the provision of financial services to the Federal Treasury in managing the liquidity of the unified federal budget account. Alley of Science, 2(2), 206-209. (In Russ.)
Komyagin, D. L. (2017). Budget law: Textbook for universities. Moscow. (In Russ.)
Konovalov, R. V. (2023). Assessment of the effectiveness of the use of budgetary funds by municipalities. Financial Law, 5, 31-33. (In Russ.)
Kopina, A. A. (2021). Improving financial literacy as a way to improve tax discipline. Financial Law, 7, 35-39. (In Russ.)
On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation and the establishment of specifics of budget execution of the budgetary system of the Russian Federation in 2022. Federal Law No. 384-FZ of November 29, 2021 (as amended on August 04, 2023). Collection of Legislation of the Russian Federation, No. 49, Art. 8148, December 06, 2021. (In Russ.)
On Financial Support Aimed at the Development of Tourism in the City of Moscow. The Decree of the Government of Moscow No. 627-PP dated April 22, 2022. (In Russ.)
Povetkina, N. A., & Kudryashova, E. V. (2020). Financial literacy and sustainable development in the digital age (legal dimension). Moscow. (In Russ.)
Rybakova, S. V. (2022). Proactive budgeting as a new category of budget law. Financial Law, 5, 12-18. (In Russ.)
Suslov, E. V. (2019). Budget management in municipalities: Problems and solutions. Moscow. (In Russ.)
The Budget Code of the Russian Federation. Federal Law No. 145-FZ dated 31.07.1998 (as amended on February 26, 2024). Collection of Legislation of the Russian Federation, No. 31, Article 3823, August 03, 1998. (In Russ.)
The Decision of the Eleventh Arbitration Court of Appeal No. A72-8264/2022 dated December 22, 2022. (In Russ.)
The Resolution of the Arbitration Court of the Central District No. A48-1921/2021 dated November 16, 2022. (In Russ.)
The Resolution of the Arbitration Court of the Moscow District No. A40-27083/23 dated February 22, 2024(a). (In Russ.)
The Resolutions of the Arbitration Court of the Far Eastern District No. F03-446/2024 dated February 27, 2024(b). (In Russ.)
Vasilyeva, N. V., & Pyatkovskaya, Yu. V. (2020). On the issue of using forms of direct democracy to ensure public participation in the budgetary process of a municipality. Legal Science and Practice: Bulletin of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, 4(52), 48-58. (In Russ.)
Zapolskiy, S. V. (Ed.). (2018). Financial law: Textbook. Moscow. (In Russ.)
Published
Issue
Section
License
Copyright (c) 2025 Tuculart Student Scientific
This work is licensed under a Creative Commons Attribution 4.0 International License.
The “Tuculart Student Scientific” is an open access journal. Articles are available free of charge as PDF files on the website of the European Institute for Innovation Development. PDF files can be previewed with Acrobat Reader from www.adobe.com.
All articles of the “Tuculart Student Scientific” are published under a Creative Commons Attribution 4.0 Generic (CC BY 4.0) International license.
According to the Creative Commons Attribution 4.0 Generic (CC BY 4.0) International license, the users are free to Share — copy and redistribute the material in any medium or format for any purpose, even commercially (the licensor cannot revoke these freedoms as long as you follow the license terms).
Under the following terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
