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Budgetary Contract: Identification Issues
 
PIIS160565900026561-1-1
DOI10.12737/S160565900026561-1
Publication type Article
Status Published
Authors
Aleksandr Kononov 
Occupation: Postgraduate Student of the Department of Legal Support of Public Finance
Affiliation: Institute of Legislation and Comparative Law under the Government of the Russian Federation
Address: Russian Federation, Moscow
Journal nameJournal of Russian Law
Edition
Abstract

In the practice of budgetary activity of public legal institutions a significant number of contractual structures are currently used, however, regulatory budgetary legal acts do not contain a definition of the concept of a «budgetary contract» and do not enshrine its essential attributes which allow to differentiate this category from contractual structures of other branches of law.  These problems give rise to numerous legal disputes which are heard by the courts. At the same time, the courts have not yet developed a unified approach to resolving disputes arising from the execution of budgetary contract: some decisions are made applying the provisions of civil legislation, while other judicial acts deny the possibility of their application to budgetary relations.

The purpose of the study is to develop a doctrinal approach to the definition of the budgetary contract. The tasks of the work are: 1) based on the analysis of scientific papers, regulatory budgetary legal acts, the content of budgetary contracts, as well as judicial practice to identify the features characteristic of budgetary contract; 2) to determine the generic concept for this category of budgetary law; 3) to identify a criterion defining the type distinction of budgetary contract.

The methodological basis of the research consisted of general scientific and special legal methods of cognition: formal-legal, historical-legal, analytical and logical.

The study has led to the conclusion that the budgetary contract by its legal nature is an individual budgetary legal act, based on the agreement of the parties and expressing the coordination of their separate expressions of will. Nevertheless, the identification of the legal nature of the budgetary contract is only the first step in the formation of the concept of contractual regulation of budgetary relations.

 

Keywordsbudgetary law, budgetary relations, budgetary contract, budgetary legal act, contractual regulation of budgetary relations, budgetary activity of the state and municipalities, court practice, budgetary funds, public subject, public interest.
Received10.07.2023
Publication date27.04.2024
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