Правоприменение (Jun 2024)
The budgetary method of state governance: rule-making and law enforcement in the light of the expansion of the constituent entities of the Russian Federation
Abstract
The subject of the article. In this article, the processes observed in the sphere of the budgetary method of conducting the state economy – the most important category characterizing the status of the state and territorial entities descending into its composition in the field of public finance are considered. The essence of this category is considered in relation to the budgetary structure of the state and the state structure. The budgetary method of state governance is investigated as a category corresponding to the financial and legal status of the modern Russian state – the Russian Federation. The content of the constituent entities of the study is disclosed from the position of updating the composition of the constituent entities of the Russian Federation – the entry of new constituent entities of the Federation into its composition over the last period, namely the Republic of Crimea and the federal city of Sevastopol, the Donetsk People's Republic, the Luhansk People's Republic.Purpose. The influence of the military situation at the domestic and international levels on the legislative support of the modification of the budgetary method of state governance in the Russian Federation is shown, which was the main goal set by the author in this work. The methodological basis of the article consists of general scientific (dialectics, analysis and synthesis, abstraction and concretization) and private scientific research methods (formal legal, comparative legal, concrete sociological, technical-legal, systemic-structural, historical-legal, logical, etc.).Main results. The influence of the processes taking place in the sphere of the state structure of the Russian Federation, the administrative-territorial division of the state on the trends and possible prospects of modification of the budgetary method of state governance – in terms of changing the approaches of rulemaking to the implementation of financial legal relations corresponding to the budget method and law enforcement practice in this area is considered. Special attention is paid to the modification of approaches to the organization of inter-budgetary relations in the renewed Russian Federation, the ways dictated by the legislator of the formation of budget revenues of new subjects of the Federation and the implementation of public expenditures.Conclusions. The author substantiates that the processes associated with the modification of the composition of territorial entities within the Russian state have an impact not only on the approaches to the organization of power and management, the expansion of the structure of state bodies, but also on legal regulation and law enforcement practice in the field of public finance, the formation, redistribution and use of which is based on-the implementation of the budgetary method of state governance.
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