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On the issue of the content of the concept of the budget legal regime
 
PIIS102694520010648-3-1
DOI10.31857/S102694520010648-3
Publication type Article
Status Published
Authors
K.V. Andrievskii 
Occupation: Director
Affiliation: ANO “Institute of Economic and Legal Research”
Address: Russian Federation, Moscow
Journal nameGosudarstvo i pravo
EditionIssue 7
Pages85-92
Abstract

The article analyzes of the characteristics of the fiscal regime, as a variety of financial and legal. When considering the content of the fiscal regime, it is indicated that it is in a certain intermediate position in the system of regime regulation of financial relations, based on the fact that budget regulation is carried out at the level of a separate established sub-sector of financial law, which at the same time is an integral part of a holistic financial and legal sector . It is noted that, today, there is every reason to come to the conclusion that the process of transforming budget law from an institute into a sub-industry is almost complete, based on the particular subject of regulation (the movement of public funds concentrated in centralized monetary funds); subject composition (lack of individuals); correlation of material and procedural norms; legislative regulation (codified act). The conflict problem of regime regulation of budget relations is associated not with the primacy of any one of the interests of participants in budget relations, but with the achievement of a balance of interests of all those involved in budget regulation. Their most effective implementation is possible only with the objective coordination and interaction of the interests of all participants, which the state as a whole is undoubtedly interested in. Conflict resolution is carried out in three blocks of relations that form the basis of regime regulation of the movement of budget funds: a) relations that establish the procedure for generating revenues and spending expenses of budgets and state extra-budgetary funds; b) relations expressing the regime of the stages of the budget process (preparation, consideration, approval, execution of budgets and reporting); c) relations determining the legal status of participants in budget relations and responsibility for violation of budget legislation. Key words: legal regulation, financial and legal regime, budget, Budget Law as a sub-branch of Financial Law, budget control, fiscal regime, special budget legal regimes, interests of participants in budgetary relations, budget enforcement, conflict in the conditions of budget regulation.

Keywordslegal regulation, financial and legal regime, budget, Budget Law as a sub-branch of Financial Law, budget control, fiscal regime, special budget legal regimes, interests of participants in budgetary relations, budget enforcement, conflict in the conditions of budget regulation.
Received23.03.2020
Publication date07.08.2020
Number of characters25951
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