Budgetary process in the Russian Federation: certain legal and economic issues

Abstract

The author of the article performs the research of certain aspects of the budgetary process in the Russian Federation. Both economic and legal frameworks of the budgetary process have been overviewed in the article. The author brings about clear proposals on improving procedural rules of budget preparation process. Special attention has been paid to legislative authorities and their role in reinforcing independence and self-sufficiency of budgets within the budgetary system of the Russian Federation.

Keywords

• бюджет
• бюджетный процесс
• бюджетирование
• среднесрочное финансовое планирование
• американская и германская системы распределения налогов
• бюджетный федерализм
• схемы налогообложения
• межбюджетное регулирование
• бюджетный контроль