>>

introduction

the Urgency of a theme of research. In 80 - 90th years of the XX-th century there were considerable changes in a social, economic and political life of Russia. In December, 1993 the Constitution of the Russian Federation which have proclaimed Russia by a democratic federal lawful state with the republican form of government (item 1) has been accepted.
In comparison with earlier operating Constitution of the USSR 1977 in the Constitution of the Russian Federation bases of truly federative state are fixed. Subjects of the Russian Federation have got the special legal status assuming political, economic, organizational independence. One of elements of the status of subjects of the Russian Federation is financial independence. And own financial base, sufficient for realisation of all Russian Federations provided by the Constitution and federal acts of powers, instead of declarative fastening of these rights and powers, also is the real guarantor of independence of subjects of the Russian Federation. The basis of financial base of subjects of the Russian Federation is constituted by the budget which form and subjects of the Russian Federation by means of realisation of the budgetary laws use. However the Constitution of the Russian Federation does not define even a basis budgetary-legal status subjects of the Russian Federation. The right of subjects of the Russian Federation to the independent budget follows from a principle of the residual competence of subjects of the Russian Federation, fixed in item 73 of the Constitution of the Russian Federation according to which terms of reference out of limits of conducting the Russian Federation and powers of the Russian Federation in subjects of joint conducting the Russian Federation and subjects of the Russian Federation concern exclusive conducting subjects of the Russian Federation. The given position proves to be true also the decision of the Constitutional court of the Russian Federation which have established, that public authorities of subjects of the Russian Federation are proxy to carry out measures on mobilisation and an expenditure of own financial resources which means of the budget concern, off-budget funds, assignment from the federal budget and other 1 Special act, called to regulate the budget-but-legal status of subjects of the Russian Federation, Budgetary code РФ2, which is 1 Decision of the Constitutional court of the Russian Federation from 10.12.1997 years № 19-P «On business about check konstitutsionno sti a number position of the Charter (Organic law) of the Tambov area»//С3 the Russian Federation. 1997. №51. Item 5877. 2 Budgetary code of the Russian Federation: FZ the Russian Federation from 31.07.1998 years № 145-FZ (with see, amendment and dop. From 24.12.2002)//SZ the Russian Federation. 1998. № 31. Item 3823. Further under text BK the Russian Federation. 3 Defines features of realisation of budgetary activity by subjects of the Russian Federation only in the general view. At the moment the legislative regulation of formation, distribution and use of budgets of subjects of the Russian Federation is insufficient, that negatively affects regional budgetary process, and it finally is reflected in realisation of the rights of concrete citizens. Thus, it is represented, that research of legal regulation of formation, distribution and use of budgets of subjects of the Russian Federation is necessary not only in respect of theoretical working out, but also in respect of practical perfection of budgetary process of subjects of the Russian Federation.
Thus it is necessary to notice, that the budgetary system organised according to principles of federalism, allows, first, by means of functioning of budgets of subjects of the Russian Federation (regional budgets) to carry out the financial processes accompanying decentralisation of management in the state. All in bolshej to a measure of function of regulation of economic and social processes pass from the central levels of the government to regions - to subjects of the Russian Federation, and together with them pass powers on financing of the State expenditure in the given spheres. Hence, that from the correct organisation of formation, distribution and use of budgetary funds of subjects of the Russian Federation depends equally both ability to live of concrete region and the further development of all state. Secondly, existence of regional budgets, possibility of subjects of the Russian Federation independently to carry out budgetary process promote the account of all regional features, that not always occurred during Soviet time when the central authorities were proxy to correct those or other budgetary indicators of subordinate budgets. However, that both these problems have been solved, it is necessary to organise correctly budgetary activity of public authorities of subjects of the Russian Federation. Differently, it is necessary to lay down subjects of the Russian Federation in conditions when they can independently solve the questions carried to their conducting, that, in turn, it is possible only at their certain financial independence. 4 In this connection questions of formation, distribution and use of budgets of subjects of the Russian Federation become especially actual for today and demand additional studying, as has predetermined election of a theme of the dissertation For fuller and comprehensive investigation of the problems arising at formation, distribution and use of budgets of subjects of the Russian Federation the author has studied and has analysed the financial legislation of Irkutsk, Chita areas and Republic Buryatiya, and also practice of budgetary activity of the specified subjects of the Russian Federation. Degree of a scientific readiness of a problem. In domestic jurisprudence enough attention was given to budgetary law problems. So, financially-legal aspects of budgetary activity have been investigated in due time in G.Ellinekom's pre-revolutionary literature, SI. Ilovajsky, A.Lappo-Danilevskim, V.A.Lebedev, D.M.Lvovym, I.H.Ozerov, M.F.Orlovym, L.V.Hodsky, I.I.Janzhulom, L.N.Jasnopolsky and other scientists. Right after revolution it is the fullest of a budgetary law problem investigated S.A.Kotlyarevsky. In working out of the given problematics the big contribution was brought by modern scientists: N.M.Artyomov, V.V. Bescherevnyh, O.V.Bol-tinova, L.K.Voronova, O.N.Gorbunova, E.JU.Grachev, L.A.Davidov, I.G.Denisov, J.V.Drugova, M.V.Karasev, J.A.Krohina, M.N.Kuzmin, N.A.Ku-fakova, I.I. Drivers, Of this year Pepeljaev, M.I.Piskotin, E.A.Rovinsky, A.D.se, E.D. The Sokolov, N.I.Himicheva, S.D.Tsypkin and other authors. In the course of research were studied and works of scientists not only by the financial right, but also by I.V.Vydrina, E.V.Gritsenko, E.G.Ermakova, M.V.Zolotarevoj, V.V. Ivanov, A.I.Tuljaj, V.I.Ulyanov's state and municipal right were analyzed, SEE SHahraj, E.S SHugrinoj. For deeper studying of budgets of subjects of the Russian Federation, their essence and mission, and also revealing and the permission of the legal problems arising during budgetary process at regional level, the author along with legal works studied works of such scientists-economists as Etc. Beljaeva, O.G.Bezhaev, A.M. Birman, A.I.Bukovetsky, O.V.Vrublevskaja, A.G. 5 Igudin, I.M.Kulisher, L.N.Pavlova, K.N. Carpenters, V.M.Rodionova, M.V.Romanovsky, T.F.Jutkina and others. Works of the listed authors have formed a theoretical basis of research. The purpose of dissertational work consists in revealing and the decision of the legal problems arising in the course of formation, distribution and use of budgets of subjects of the Russian Federation, and also in working out of scientifically-practical offers on perfection of the budgetary legislation. In this connection the primary goals of research are: 1) To define a budget place in region public finances; 2) To establish structure of expenses of budgets of subjects of the Russian Federation which predetermine appointment and essence of the corresponding budget; 3) To define structure of incomes of budgets of subjects of the Russian Federation, to reveal "growing" incomes which should be hardened; 4) To define concept of budgetary regulation, in details to investigate methods with which help it is carried out, and also to reveal other methods of maintenance of equation of budgets of subjects of the Russian Federation; 5) To define essence of a category budgetary federalism and to establish, it renders what influence on the organisation of interbudgetary relations in the Russian Federation; 6) To present and analyse the system which has developed in the Russian Federation of interbudgetary relations with participation of subjects of the Russian Federation; 7) To analyse the Constitution of the Russian Federation, laws and other legal acts of the Russian Federation, subjects of the Russian Federation (in particular, Irkutsk, Chita areas, Republics Buryatiya), practice of their application to define problems of realisation of budgetary activity by subjects of the Russian Federation. Object of research are budgets of subjects of the Russian Federation which are studied and as funds of money resources and as legal acts and as set of relations on mobilisation, to distribution and use of the centralised fund of money resources (budgetary activity). Object of research are norms of the legislation — the Constitution of the Russian Federation, the budgetary legislation, the legislation on taxes and tax collections, 6 Other financial legislation, both federal level, and the legislation of subjects of the Russian Federation, and separate legal acts of local governments. An object of research also are practical materials of budgetary activity of the Russian Federation, subjects of the Russian Federation and local government, the tax reporting and judiciary practice. Methodological basis of research. A methodological basis of research are a dialectic method of knowledge of the legal validity; system-structural, logic general scientific methods; a number of private-scientific methods: the legallistic; istoriko-legal; rather-legal. The method of the mathematical analysis, a method of construction of mathematical model and an is concrete-sociological method are besides, used. As in the given scientific text concepts and narrowings the author applied logic laws to an establishment of their essence are used: identities, good cause Were etc. applied also such methods, as the comparative and statistical analysis of the fact sheet received in budgetary activity of regions; studying of legal acts and references; interviewing and interrogation of workers of financial bodies, and also a personal observation method. Use of the listed methods in a complex has allowed to investigate comprehensively essence of budgets of subjects of the Russian Federation, to define the most significant problems of budgetary activity of subjects of the Russian Federation and to designate ways of their decision. The empirical base of research was constituted by the materials containing in reports on execution of budgets of subjects of the Russian Federation for 2000-2001, and also statistical reports of the Ministry of Taxes and Tax Collection on the collected taxes. Scientific novelty of research. The author has approached for the first time to studying of the designated problem in a complex, having generalised experience of some regions of the Siberian Federal district. It was thus analyzed not only the uniform federal legislation, but also the legislation of the given regions therefore are put forward a number of offers on perfection of the rules of law fixed in them. Novelty of research is defined and scientifically proved recommendations about perfection BK the Russian Federation. 7 By consideration of the debatable questions connected with order of formation of incomes of budgets of subjects of the Russian Federation and problems of realisation of budgetary expenses the offers, concerning perfection of budgetary activity in Irkutsk, Chita areas and Republic Buryatiya are made, many of which will be useful and for other subjects of the Russian Federation. As a result of the carried out research on protection following new or containing novelty aspects of position are taken out: 1. It is established, that the federal device of Russia assumes special appointment of budgets of subjects of the Russian Federation - they provide a financial side of decentralisation of the power in the state. The budget as the basis of the regional finance represents, on the one hand, financial base of the subject of the Russian Federation, and with another - the powerful operating mechanism of the state. 2. The budget as a part of the finance which is a basis of financial monitoring is analyzed. Tracing through the budget various monetary relations, the state has an opportunity to operate all public processes in regions, to influence them. 3. The mechanism of perfection of legal regulation (both federal, and regional levels) expenses of the budget regarding a regulation on the basis of the constitutional norms of kinds of the expenses which are coming under to financing from regional budgets is offered; uniform for all subjects of the Russian Federation of an order of formation of budgetary expenses for the purpose of maintenance of worthy conditions of a life to all citizens of the Russian Federation irrespective of a place of their residing, etc. 4. On the basis of the analysis of profitable parts of budgets of Irkutsk area, the Chita area, Republic Buryatiya importance and objective necessity of budgetary regulation for Russia proves to be true. 5. The circle of the relations arising between authorities concerning the budget is defined, the developed concept of interbudgetary relations thus is offered. Affirms, that separate directions of these relations require more detailed legal regulation. 6. Influence of such phenomena as proficiency of the budget, or its deficiency on region economy in this connection it is put on about - is considered and analysed 8 Judgement a problem of responsibility of officials for inadequate management of region. Classification of kinds of budgetary deficiency on which basis sources of its covering are analyzed Is offered. 7. The existing conceptual device on a problem ("budget", «budget incomes», «budget expenses», "grants" is specified and so forth), attempt to formulate concept "transfers", «financial federalism» is undertaken. The theoretical and practical importance of research consists that the theoretical positions stated in the dissertation and conclusions can be used by the further working out of problems of legal regulation of budgetary activity in the Russian Federation. The offers besides, formulated in the dissertation can be used in practical activities of financial bodies, in the course of course teaching «the Financial right», and also a special course "Budgetary law" in higher educational institutions. Approbation of results of research. The dissertation is prepared in Baikalsk the state university of economy and the right, considered and discussed on chair of the financial right and book keeping of the Moscow state legal academy. A number of theoretical and practical offers have found reflexion in the publications prepared by the author. Positions of the dissertation and the works published by the author were discussed on Baikalsk an economic forum: a round table «the Federal centre and regions: interbudgetary relations» (Irkutsk, on September, 18th 2002); on International «a round table»: «Access of citizens to the legislation of subjects of the Russian Federation. Protection of the rights of citizens and inviolability of a private life» (Irkutsk, 24 - on September, 26th, 2001); annual scientifically-practical conferences of the faculty of the Baikal state university of economy and the right. A number of conclusions and recommendations have been considered by the Commission on preparation of offers on differentiation of terms of reference and powers between federal public authorities, public authorities of subjects of the Russian Federation and local governments. 9 Research materials are used in educational process of the Baikal state university of economy and the right at lecturing and carrying out of seminar employment at the rate «the Financial right of the Russian Federation». j About About 10
| >>
A source: Arbatskaya, Julia Valerievna. The budget as the basis of the financial system of the subject of the Russian Federation [Electronic resource]: Legal aspects: Dis. ... Cand. legal Sciences: 12.00.14.-M .: RSL, (From the funds of the Russian State Library). 2004

More on topic introduction:

  1. in introduction
  2. INTRODUCTION
  3. INTRODUCTION
  4. 10.1. Introduction
  5. INTRODUCTION
  6. approbation and introduction of results.
  7. Introduction
  8. Introduction
  9. INTRODUCTION
  10. INTRODUCTION
  11. Introduction