Treasury payment system like new Institute of Budget Law

Occupation: Head of the Treasury of Russia
Affiliation: Associate Professor of the Department of Financial Law at Moscow State Law University named after O.E. Kutafina
Address: Russian Federation, Moscow, Sadovaya-Kudrinskaya st., 9.

Journal name

Journal of Russian Law

Edition

Abstract

The dynamic development of social relations in the sphere of cash management caused the development of the treasury payments system as a new institute of budgetary law. The general task of legal regulation of the system of treasury payments is to ensure uninterrupted payments to and from the budgets of the budgetary system of the Russian Federation.

The purpose of the current study is to determine the necessary and sufficient features to unite a group of legal norms into the budgetary legal institute and to consider these features in relation to the system of treasury payments as an institute of budgetary law. The author studies the system of treasury payments in two respects: as a group of public relations that constitute the essence of the phenomenon in question, and as a set of legal norms regulating these public relations.

In order to achieve the purpose of the study, the author analyzes the criteria and principles of defining the budgetary-legal institute, existing in the Russian legal doctrine. The analysis leads to a conclusion that the system of treasury payments is in line with the identified features, which makes it correct to regard the system of treasury payments as an integral new institute of budgetary law.

Keywords

institute of budget law, budget legal relations, system of treasury payments, cash system, single treasury account, Federal Treasury

Received

08.11.2023

Publication date

13.12.2023

Cite

GOST	Treasury payment system like new Institute of Budget Law // Journal of Russian Law – 2023. – Articles_JRP_2023-2024 [Electronic resource]. URL: https://jrp.jes.su/S160565900028441-9-1 (circulation date: 18.07.2024). DOI: 10.61205/S160565900028441-9
MLA	, "Treasury payment system like new Institute of Budget Law." Journal of Russian Law 0 (2023) DOI: 10.61205/S160565900028441-9
APA	(2023). Treasury payment system like new Institute of Budget Law. Journal of Russian Law (0) DOI: 10.61205/S160565900028441-9

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