Lecture notes, cheat sheets
Budget law. System of sources of budget law (the most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 2. System of sources of budgetary law System of sources of budgetary law in the Russian Federation is enshrined in the provisions of Art. Art. 2-4 BC RF. The budget legislation of the Russian Federation consists of the RF Budget Code and the federal laws adopted in accordance with it on the federal budget for the corresponding year, the laws of the constituent entities of the Russian Federation on the budgets of the constituent entities of the Russian Federation for the corresponding year, the regulatory legal acts of representative bodies of local self-government on local budgets for the corresponding year and other federal laws , the laws of the constituent entities of the Russian Federation and the regulatory legal acts of the representative bodies of local self-government that regulate the legal relations specified in Art. 1 BC RF (Art. 2 BC RF). The President of the Russian Federation has the right issue decrees that regulate budgetary legal relations on the basis of and in pursuance of the provisions of the RF BC. The Government of the Russian Federation has the right adopt normative legal acts. Federal executive authorities, within their competence, adopt acts regulating budgetary legal relations, in cases and within the limits established by the RF Budget Code, as well as by presidential decrees and regulations of the Government of the Russian Federation. At the same time, federal executive authorities adopt normative legal acts regulating budgetary relations only on issues within the jurisdiction of the Russian Federation. State authorities of the constituent entities of the Russian Federation and local governments adopt regulatory legal acts that regulate budgetary legal relations, within their competence. At the level of subjects of the Russian Federation, normative acts of the corresponding subject of the Russian Federation are adopted that regulate budgetary legal relations on its territory. Local self-government bodies adopt normative acts regulating budgetary legal relations within the municipality. In case of conflict between the norms of the RF BC and other normative legal acts of all levels regulating budgetary legal relations, the provisions of the RF BC are applied. International treaties of the Russian Federation, the norms of which prevail over national legislation, are also provided as sources of budgetary law. The main source of budgetary law is the RF Budget Code. The most important sources of budget law are the Tax Code of the Russian Federation (TC RF), Federal Law No. 15-FZ of August 1996, 115 "On Budget Classification", as well as legal acts of the subjects of the Russian Federation and municipalities that regulate the budget process at their level. In addition, the system of sources of budgetary law includes laws and by-laws that regulate the process of distributing revenues and expenditures of budgets of all levels, as well as the activities of individual bodies and organizations. << Back: The concept of budgetary law. Subject of budget law >> Forward: Budget legal relations We recommend interesting articles Section Lecture notes, cheat sheets: ▪ History of culture. Lecture notes 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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