CONSTITUTIONAL AND FINANCIAL LEGAL ASPECTS OF THE STATE BUDGET IN THE REPUBLIC OF BULGARIA
Author(s) -
Valentina Goleva,
Vesela Mircheva
Publication year - 2020
Publication title -
economics and law
Language(s) - English
Resource type - Journals
ISSN - 2682-972X
DOI - 10.37708/el.swu.v2i1.2
Subject(s) - parliament , legislature , state (computer science) , budget process , position (finance) , politics , government (linguistics) , government budget , public administration , the republic , business , political science , accounting , economic policy , public finance , finance , law , linguistics , philosophy , theology , algorithm , computer science
The study examines the role and place of the two major political institutions, namely government and parliament, in the preparation and adoption of the state budget. The importance of the state budget for the implementation of the political program for the management of the government, as well as the need for its public discussion in the parliament, is substantiated. That is why the annual state budget is adopted in the legal form of the law and the legislative procedure for its adoption is followed, focusing on its specifics. An analysis is presented of the position of the state budget in the budget system of the Republic of Bulgaria, and in particular – in the consolidated fiscal system. The legal regulation of the budgetary process is also examined, and its stages are monitored.
Accelerating Research
Robert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom
Address
John Eccles HouseRobert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom