Interlevel Financial Flows in the Budget System of the Russian Federation

2019 ◽  
Vol 9 (2) ◽  
pp. 118-125
Author(s):  
V. I. Klistorin
2021 ◽  
Vol 2 ◽  
pp. 6-9
Author(s):  
Irina A. Firsova ◽  
◽  
Elena P. Radchenko ◽  

The article considers the existing procedure for forecasting revenue receipts administered by the Federal Penitentiary Service of Russia to the budgets of the budget system of the Russian Federation from the point of view of economic security. It is noted that the formation of federal state institutions, in fact, led to the deprivation of the right to independently manage their own financial flows arising within the framework of their economic activities. Therefore, all income received by institutions and bodies of the penal system of the Russian Federation from the production of products, performance of works and provision of services should be planned and transferred to the budget. This, in turn, indicates the relevance of the formation of a unified approach to forecasting budget revenues of the budget system of the Russian Federation for items administered by the Federal Penitentiary Service of Russia, in connection with which the corresponding methodology has been approved. As a recommendation for calculating the forecast values, it is proposed to additionally use the extrapolation method.


2020 ◽  
Vol 1 (6) ◽  
pp. 4-7
Author(s):  
B. Kh. ALIYEV ◽  

The article examines the current state of the fiscal policy of the constituent entity of the Russian Federation, which is a combination of diverse economic management measures based on the distribution and redistribution of financial flows. The analysis of fiscal policy on the example of the subject of the Russian Federation (Republic of Dagestan). The article outlines the problematic issues of the tax policy of the Republic of Dagestan and suggests ways to overcome the identified problems.


Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.


2021 ◽  
Author(s):  
Fatima Ninalalova

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.


2021 ◽  
Vol 16 (4) ◽  
pp. 39-46
Author(s):  
O. V. Boltinova

The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.


2015 ◽  
Vol 3 (5) ◽  
pp. 0-0
Author(s):  
Наталья Поветкина ◽  
Natalya Povetkina

The article presents theoretical and legal analysis of the concept of “immunity of the budget”. The article notes the role and importance of immunity of the budget as special legal structure to ensure compliance by the state with all assumed financial obligations, fulfilled at the expense of the budgets of the RF budget system. Diversity and ambiguousness of understanding the category of immunity in science are pointed out. Various concepts of immunity both in general legal and industry-specific format are analyzed. The author concludes that, despite the fact that the immunity of the budget does not possess all the attributes of legal immunities, it can be referred to as such, but with specific features. The article defines the purpose, functions and characteristics of the budget immunity. The author provides an original definition of the “immunity of budget” concept as a legal regime that does not permit mandatory recovery proceedings at the expense of budgets from the budgetary system of the Russian Federation.


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