Aleksei G. Paul
Financial Law Review, Issue 9 (1)/2018, 2018, pp. 1-10
https://doi.org/10.4467/22996834FLR.18.001.9041The main aim of the paper is to define place of budget law in the system of Russian law as well as boundaries of budget law legal scope. Author tries to justify that budget law is a sub-branch of financial law. It regulates just some groups of relations concerning collecting of budget revenues and implementation of budget expenditures. Conclusions of the paper are based on researches of soviet and modern scientists; court practice is used as well.
Aleksei G. Paul
Financial Law Review, Issue 8 (4)/2017, 2017, pp. 1-6
https://doi.org/10.4467/22996834FLR.17.010.9038Budget expenditures are a sum of money, which is paid from budget on non-repayable conditions. They are based on expenditure obligations that are determined by different branches of law. Budget law should secure so that budgetary appropriations for financing of all expenditure obligations should be included in law on budget.
Budget expenditure planning transferred from line-item budgeting to programme budgeting. Budget Code provides budgeting for next fiscal year and a two-year planned period.
All levels of power should follow a principle of treasury-based budget execution and a principle of single budget account. Regional and local authorities should establish personal accounts of their budgets in the Federal Treasury that establish regional and local budget accounts in the Central Bank.