Legal framework of the budget systems of the member countries of the Organization for Economic Cooperation and Development

The article examines the constitutional and political factors of building budget systems. The search for the optimal legal frameworkof budget systems is being carried out. The comparative legal method is used to study the budget systems of the member countries of the Organization for Economic Cooperation and Development. An attempt is made to answer the question of how the Russian budget system can move in the direction of development set by the best practice of foreign countries.

FEATURES OF THE BUDGET SECURITY OF THE RUSSIAN FEDERATION AT THE PRESENT STAGE

В настоящей статье рассматриваются отдельные аспекты реализации бюджетной безопасности Российской Федерации. Автором проанализированы показатели безопасности бюджетной системы государства, позволяющие осуществлять мониторинг и вовремя выявлять угрозы и риски функционирования бюджетной системы Российской Федерации. This article discusses some aspects of the implementation of the budget security of the Russian Federation. The author analyzes and summarizes the security indicators of the state budget system, which allow monitoring and timely identification of threats and risks to the functioning of the budget system of the Russian Federation.

LOCAL BUDGETS IN UKRAINE: CURRENT TRENDS AND ISSUES

The dynamics of revenues and expenditures of the budget system of Ukraine in terms of the State and local budgets, and the system of intergovernmental transfers for the period 2010 – 2020 is studied in given scientific paper. The changes in the structure of revenues and expenditures of local budgets during this period as a result of financial decentralization and under the influence of various factors (political, economic, social) has been analysed too.

Factors Influencing The Formation Of International Budget Accounting Systems

This article discusses the budget system, the areas it covers, the national accounting systems of countries in international practice and their specific features. Also discussed are the Continental European model (development of the accounting system through legislative initiative), the British model (development of accounting through the initiative of consultant accountants) and the United States model (development of accounting through the influence of general accountants and engineers).

The Federal Budget of the Russian Federation as an instrument of socio-economic development: educational aspects

Внедрение институционального подхода к исследованию бюджетной системы является важным и включает определение признаков института бюджетного регулирования, институциональной среды, обеспечивающее его функционирование, трансакционных затрат с применением теории общественного выбора. Институты бюджетной системы имеют сложную внутреннюю структуру норм, правил, эволюция этих институтов тесно связана с развитием институтов государственного управления, макроэкономического регулирования. На основные характеристики функционирования и развития социально-экономических систем в плоскости общественной жизни с его философскими, правовыми, социальными, психологическими, культурными особенностями непосредственно влияют проявления тесной связи таких факторов, как экономическое поведение субъектов предпринимательской деятельности и факторы, ее определяющие; система и структура стимулов и мотивов экономических агентов; нормы, принципы, правила экономического поведения. Необходимые институты в сфере государственных финансов формируются в процессе общественного развития, определенные функциональные связи, которые устанавливаются между ними, становятся основой возникновения соответствующих финансовых отношений. Институциональная среда раскрывает влияние финансового механизма на показатели экономического и социального развития. Исследование взаимосвязи эффективности бюджетной системы как составляющей государственного регулирования и характеристики институциональной среды страны доказывают, что именно институциональная среда в значительной мере создает условия, при которых в рамках институциональной архитектоники экономической системы выстраивается ее составляющая — институциональная архитектоника финансовой системы. Такие условия существенно зависят от ряда особенностей страны в историческом и социокультурном аспектах, становления институтов в обществе, характеристики его институциональной среды. The introduction of an institutional approach to the study of the budget system is important and includes the definition of the features of the institution of budget regulation, the institutional environment that ensures its functioning, transaction costs using the theory of public choice. The institutions of the budget system have a complex internal structure of norms and rules, the evolution of these institutions is closely related to the development of public administration institutions, macroeconomic regulation. The main characteristics of the functioning and development of socio-economic systems in the plane of public life with its philosophical, legal, social, psychological, cultural characteristics are directly affected by the manifestations of a close relationship of such factors as the economic behavior of business entities and the factors that determine it; the system and structure of incentives and motives of economic agents; norms, principles, rules of economic behavior. The necessary institutions in the field of public finance are formed in the process of social development, certain functional connections that are established between them become the basis for the emergence of appropriate financial relations. The institutional environment reveals the impact of the financial mechanism on the indicators of economic and social development. The study of the relationship between the effectiveness of the budget system as a component of state regulation and the characteristics of the country's institutional environment proves that it is the institutional environment that largely creates the conditions under which its component — the institutional architectonics of the financial system-is built within the framework of the institutional architectonics of the economic system. Such conditions significantly depend on a number of features of the country in historical and socio-cultural aspects, the formation of institutions in society, the characteristics of its institutional environment.

Principles of Tax Competition in the Field of Budget Revenue Administration: Concept, Types and Methodology

The article examines the institute of principles of tax competition in the administration of budget revenues of the budget system of the Russian Federation. The article considers the issues of the essence of the term “principles of tax competition in the field of budget revenue administration”, its content, and the correlation of the existing principles in the legislation of the Russian Federation: the BC of the Russian Federation, the Tax Code of the Russian Federation, on competition in the Russian Federation. Based on the analysis of the definitions available in science and legislation of the Russian Federation, the author proposes the concept of the term “principles of tax competition in the administration of budget revenues” and their division into two groups: general (general legal) and special (industry). Based on the proposed principles, the factors influencing tax competition in the administration of budget revenues of the budget system of the Russian Federation are identified.

MODERN INSTITUTIONAL AND LEGAL MECHANISMS OF FISCAL FEDERALISM: A COMPARATIVE ANALYSIS

The article analyzes the tools and mechanisms of the Russian budget system used in the context of the global economic crisis and pandemic. A synchronous comparative analysis applied to the mechanisms and institutions of state-territorial administration in foreign federations was used as a research method. Under normal circumstances, ensuring a high degree of vertical coordination of the budget process implies special attention to its constitutional, legal and administrative aspects. However, in extreme circumstances, the need for quick decisions and urgent measures exacerbates the problems of vertical coordination and can subsequently result in deterioration in the quality of public services provided. Based on the study of actual data and analytical studies, general and special problems of the budget process in the federal states are identified. The necessary institutional and legal changes are identified to address such socio-economic problems as reorganization of health care and overcoming social poverty. The ways of solving these problems in the framework of various models of the budget process federal management are considered. The relevance of a comparative analysis of budget federalism mechanisms is due to the fact that centralized methods of the budget process prevail in the Russian budget system today, with obvious asymmetry in the subjects' economic development. The economic crisis has increased the imbalance between the donor and recipient regions. That is why at present, improving the mechanisms for inter-budgetary alignment, the search for optimal institutions of administrative and economic management, taking into account the lessons of the crisis and the experience of foreign countries, attract the attention of researchers from different countries. By comparing traditional institutions and innovations, it is possible to draw conclusions about the specifics of the budget mechanism in the Russian Federation and the goals of its economic policy. When implementing anti-crisis measures, it is of great importance to establish an optimal balance between vertical and horizontal alignment of regional budgets as a strategy for further development of the federation. The analysis of the advantages and disadvantages of decentralized and centralized management makes it possible to identify the most effective institutional and legal mechanisms for influencing socio-economic relations. For present-day Russian economy, the task of increasing the role of regions in the budget policy of the state, taking into accounts their specifics and opportunities for stimulating the economic growth, remains urgent.