%0 Journal Article
%T The concept of development of human rights in the sphere of public finance in the Russian Federation
%A Povetkina, Natalya
%J Financial Law Review
%V 2018
%R 10.4467/22996834FLR.18.012.9142
%N Issue 10 (2)/ 2018
%P 73-86
%K budget lawmaking, budget legislation, public fi nances, development tendencies, information systems, information technologies, budget control, efficiency of budget funds
%D 2018
%U https://ejournals.eu/en/journal/financial-law-review/article/the-concept-of-development-of-human-rights-in-the-sphere-of-public-finance-in-the-russian-federation
%X The article is devoted to the identification of trends in the development of budget law-making in the Russian Federation. The purpose of the article is to identify the main vectors (trends) characteristic for the development of modern lawmaking and law enforcement in the field of public finance. The article focuses attention on the most popular areas of law-making in the budgetary sphere - on information technologies and systems, as well as on legal instruments aimed at improving the efficiency of administering public finances and using budgetary funds. The problem of correlativity of various aspects of public finance is stated, legal exemptions (features) in regulation of public finance are revealed. The methods used include formal logical method, comparison, analysis, synthesis, comparison, generalization.