The concept of budget regulation in the Russian Federation

Abstract

This article is devoted to the consideration of issues related to the formation of a modern concept of budgetary regulation — the streamlining of social relations for the intra-system distribution and redistribution of budgetary funds in order to effectively implement national projects for the innovative development of modern society. The basis of the study was the objective needs of modern Russian society in achieving the national goals of the development of the state as a guarantee of its sovereignty.
It has been established that budget regulation within the framework of the concept being formed is considered as a multidimensional concept: a legal mechanism, a system of methods, a type of budget activity. In the course of the study, various aspects of the systemic organization of budgetary regulation methods were identified. It is determined that the main classification of budgetary regulation methods is their subdivision into the main (primary) and derivative (secondary) methods that are in a subsidiary relationship.
The basic legal properties of primary and secondary methods of budgetary regulation, considered from the budgetary and legal positions as a set of budgetary powers of public law entities of the appropriate level, are substantiated. Proposals have been formulated to amend the Budget Code of the Russian Federation, corresponding to the concept being formed. It is concluded that the totality of financial and legal norms regulating interbudgetary relations form a complex legal institution of “budgetary regulation” as part of the budgetary law sub-branch of financial law.