Open AccessLEGAL PRINCIPLES OF FORMING EXPENDITURE OBLIGATIONS OF THE BUDGETS OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION
Author(s) -
О. С. Забралова
Publication year - 2021
Publication title -
vestnik universiteta imeni o.e. kutafina (mgûa)/vestnik universiteta imeni o. e. kutafina
Language(s) - English
Resource type - Journals
eISSN - 2782-6163
pISSN - 2311-5998
DOI - 10.17803/2311-5998.2020.76.12.217-223
Subject(s) - consolidation (business) , legislature , russian federation , legislation , enforcement , constitution , legal doctrine , order (exchange) , business , doctrine , accounting , law and economics , political science , law , public economics , economics , finance , economic policy
The article analyzes the norms of the Constitution of the Russian Federation and the current budget legislation, as well as legal positions developed by both the doctrine and law enforcement practice, in order to identify the principles of construction of expenditure obligations. Industry-wide spending principles as well as specific principles are identified. The presented systematic approach in the study allowed us to summarize that the regulatory and legal consolidation of the principles under consideration in specialized legislative acts will allow us to effectively and efficiently plan and implement the mechanism of financial and legal regulation