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  1. 6 Financial Law Review

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  1. 6 Paul A. G.

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  2. 4 2018

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1
Publication available in full text mode
Content available

Legal Regulation of Public Expenditures in the Russian Federation

100%
Paul A. G.
Financial Law Review
|
2017
|
issue 2(4)
1-6
EN
Budget 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.
2
Publication available in full text mode
Content available

Budget law in the system of Russian law

100%
Paul A. G.
Financial Law Review
|
2018
|
vol. 9
|
issue 1
1-9
EN
The 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.
3
Publication available in full text mode
Content available

Legal Regulation of Public Expenditures in the Russian Federation

100%
Paul A. G.
Financial Law Review
|
2017
|
vol. 2
|
issue 4
1-6
EN
Budget 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.
4
Publication available in full text mode
Content available

Performance Budgeting as an International Approach to Budget Regulation

100%
Paul A. G.
Financial Law Review
|
2020
|
issue 19(3)
69-80
PL
The paper discusses introduction of multiannual budgetary planning and transition to performance budgeting in the Russian Federation. The author describes some results, problems and the future of the reform. The paper highlights implementation of international experience in the process of the reform. Performance budget is applied in the practice of many countries (the United States, New Zealand, the United Kingdom, the Netherlands, France, Germany, Slovakia). The Russian Federation has also taken ideas of the new system of budget planning. In the middle of 2000s the Russian Government approved the Conception concerning the reform of budget process in the Russian Federation for the period 2004-2006. It was the start of the reform. However, more than 15 years after the beginning of the reforms the Russian budget legislation and practice are in the process of improving. Foreign and international achievements in the fi eld of performance budgeting could be helpful for Russian budget law. Key words: performance budgeting, medium-term fi nancial planning, budget expenditure, state program, agency target program.
5
Publication available in full text mode
Content available

Budget law in the system of Russian law

100%
Paul A. G.
Financial Law Review
|
2018
|
vol. 9
|
issue 1
1-9
EN
The 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.
6
Publication available in full text mode
Content available

Performance Budgeting as an International Approach to Budget Regulation

100%
Paul A. G.
Financial Law Review
|
2020
|
vol. 19
|
issue 3
69-80
EN
The paper discusses introduction of multiannual budgetary planning and transition to performance budgeting in the Russian Federation. The author describes some results, problems and the future of the reform. The paper highlights implementation of international experience in the process of the reform. Performance budget is applied in the practice of many countries (the United States, New Zealand, the United Kingdom, the Netherlands, France, Germany, Slovakia). The Russian Federation has also taken ideas of the new system of budget planning. In the middle of 2000s the Russian Government approved the Conception concerning the reform of budget process in the Russian Federation for the period 2004-2006. It was the start of the reform. However, more than 15 years after the beginning of the reforms the Russian budget legislation and practice are in the process of improving. Foreign and international achievements in the fi eld of performance budgeting could be helpful for Russian budget law. Key words: performance budgeting, medium-term fi nancial planning, budget expenditure, state program, agency target program.
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