Budget law. Federal budget of the Russian Federation (most important)

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Budget law. Federal budget of the Russian Federation (most important)

Lecture notes, cheat sheets

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28. Federal budget of the Russian Federation

In legal literature, the concept federal budget defined as the budget of the central government in states that have a federal form of government.

Federal budget of the Russian Federation - this is a form of formation and expenditure of funds per financial year intended to fulfill the expenditure obligations of the Russian Federation.

Article 16 of the Budget Code of the Russian Federation, which defines the federal budget, was reworded by Federal Law No. 20-FZ of August 2004, 120 "On Amendments to the Budget Code of the Russian Federation with regard to the Regulation of Interbudgetary Relations."

In the Russian Federation, the use of other forms of formation and spending of funds intended for the fulfillment of expenditure obligations of the Russian Federation is not allowed by federal government bodies, except for the cases established by this legislation.

The purpose of the federal budget is to finance the implementation of state functions assigned by the Constitution of the Russian Federation, federal constitutional laws and federal laws to the exclusive powers of the Russian Federation. According to Art. 84 BC RF The federal budget finances the following:

1) the content and functioning of the highest state bodies of the Russian Federation - the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Government of the Russian Federation, federal ministries and departments;

2) the content of the judicial system of the Russian Federation;

3) maintenance of the army, maintaining the country's defense capability;

4) the implementation of the external functions of the Russian Federation - the maintenance of embassies and diplomatic missions;

5) financing of scientific institutions, space programs; implementation of federal targeted programs for various purposes, etc.

The federal budget is the basis of the public sector of the economy of the Russian Federation, since federal state unitary enterprises carry out their economic activities within the framework of the federal budget.

In addition, the federal budget of the Russian Federation is a source of support for the budgets of other levels of the budget system of the Russian Federation. Thus, budget loans are provided from the federal budget, financial assistance is provided to the budgets of the constituent entities of the Russian Federation and the budgets of individual municipalities, subventions and subsidies are allocated, financial assistance is provided in the manner prescribed by federal laws.

The federal budget and the set of budgets of other levels of the budget system of the Russian Federation (excluding interbudgetary transfers between these budgets and with the exception of the budgets of state extra-budgetary funds and territorial state extra-budgetary funds) form the consolidated budget of the Russian Federation. Drawing up a consolidated budget is necessary for the implementation of effective public administration, since the consolidated budget reflects what financial resources are accumulated on the territory of the Russian Federation.

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