Lecture notes, cheat sheets
Budget law. The concept of budget law. Subject of budget law (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 1. The concept of budget law. Subject of budget law Budget law of Russia - this is a sub-branch of Russian law, part of financial law, its leading institution; a set of generally binding norms established by the state that determine the foundations of the country's budget structure, the preparation, consideration, approval and execution of the state budget and the budgets of the constituent entities of the Russian Federation that are part of the state budget system. The budgetary law of Russia also includes a list of budget revenues and expenditures, the procedure for distributing revenues and expenditures between different types of budgets, budgetary rights of the Russian Federation, constituent entities of the Russian Federation, administrative-territorial units; regulating the budget process, as well as regulating the formation and use of state extra-budgetary funds for the purpose of financial support for the socio-economic development of the country and other needs of society. The subject of budget law are public relations that arise with the establishment of a budgetary device and the budgetary system of the Russian Federation; with the establishment of the structure of revenues and expenditures of the budget system of the Russian Federation and their distribution between budgets of different levels; with the delimitation of budgetary competence between the Russian Federation, the constituent entities of the Russian Federation and local governments; with the organization of the budget process, i.e., establishing the procedure for compiling, reviewing, approving and executing the budget, compiling, approving reports on the use of relevant budgets; with the organization of control over the execution of budgets. These groups of public relations, regulated by the norms of budgetary law, are budgetary legal relations (Article 1 of the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (BC RF)). Budget law norms according to their content are divided into substantive and procedural. Budgetary material norms fix the structure of the budgetary system of the Russian Federation and the constituent entities of the Russian Federation, municipalities, budgetary and extra-budgetary funds, the list of budget revenues and expenditures, their distribution among various budgets, etc. e. Budget procedural rules include rules governing the procedure for drawing up, reviewing, approving and executing the budgets of the Russian Federation, its regional and local budgets, as well as the procedure for compiling and approving a report on budget execution. The budgetary law of Russia is divided into general and special parts. General part budgetary law form norms that fix the general principles and methods of activity of state bodies of the Russian Federation and constituent entities of the Russian Federation, as well as local governments in the budgetary sphere, the main powers of subjects of budgetary legal relations. The norms of the general part of budget law are specified in special part, where the powers of all subjects of budgetary legal relations, the procedure for drawing up and adopting budgets at all levels, etc. are regulated in detail. >> Forward: System of sources of budgetary law We recommend interesting articles Section Lecture notes, cheat sheets: See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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