Reference:
Sokolova, E.D..
Legal regulation of budget activities
of state and municipal units
(theory and law-making)
// Financial Law and Management. – 2013. – № 2.
– P. 119-135.
DOI: 10.7256/2310-0508.2013.2.9868.
rubric Финансы учреждений и организаций
DOI: 10.7256/2310-0508.2013.2.9868
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Abstract: This article concerns budget activities of state and municipal units. Budget activities are
established within the framework of financial policy of a state. The Addresses of the President of the
Russian Federation to the Federal Assembly of the Russian Federation are of special value to this
type of financial activity. Budget activities of state and municipal units are usually implemented in
legal forms. In addition to budget activities, the article concerns with the sub-discipline “budget
law”. The author establishes the main categories of budget law, the definition of budget for legal
and economic categories. In this article the author analyzes budget structure and system of the
Russian Federation. She discusses the problems regarding legal regulation of budget activities, such as formation of state budget revenues and expenditures, guarantees of factual independence
of budgets, and equality of budget rights. Thanks to budget activities the financial resources of
the state are formed.
Keywords: financial activity, budget activity, budget law, the Addresses of the President, budget, budgetary structure, budget system, non-budget funds, budget federalism, budget revenue.
Contact information: Sokolova, Elvira Dmitrievna, 125993, Russia, Moskva, Leningradskiy prospect, 49.
References:
1. Bekerskaya D.A. Pravovoe regulirovanie spetsial'nykh (vnebyudzhetnykh) sredstv: ucheb. posobie / D.A. Bekerskaya. – Odessa, 1973.;
2. Bel'skiy K.S. Finansovoe pravo / K.S. Bel'skiy. – M.: Yurist', 1994.;
3. Bozhenok S.Ya. Pravovoe regulirovanie gosudarstvennykh nenalogovykh dokhodov / S.Ya. Bozhenok. – M.: Mosk. In-t prava, 2006.;
4. Gorbunova O.N. Finansovoe pravo i finansovyy monitoring v sovremennoy Rossii / O.N. Gorbunova. – M., 2003.;
5. Instituty finansovogo prava / pod red. N.M. Kazantseva. – M. IZiSP. – M.: ID Yurisprudentsiya, 2009.;
6. Kommentariy k Byudzhetnomu kodeksu Rossiyskoy Federatsii / pod red. A.N. Kozyrina. – M.: Ekar, 2002.;
7. Krokhina Yu.A. Byudzhetnoe pravo i rossiyskiy federalizm / Yu.A. Krokhina; pod red. prof. N.I. Khimichevoy. – M.: Norma, 2001.;
8. Ocherki finansovo-pravovoy nauki sovremennosti: monografiya / pod obshch. red. L.K. Voronovoy i N.I. Khimichevoy. – M.; Khar'kov: Pravo, 2011.;
9. Parygina V.A. Byudzhetnaya sistema RF / V.A. Parygina, A.A. Tedeev, S.I.Mel'nikov. – Rostov n/D: Feniks.;
10. Piskotin M.I. Sovetskoe byudzhetnoe pravo (osnovnye problemy) / M.I. Piskotin. – M.: Yurid. lit., 1971.;
11. Rodionova M.V. Sovremennye trebovaniya k byudzhetnomu zakonodatel'stvu / V.M. Rodionova // Finansy. – 1998.-№ 7.;
12. Rukavishnikova I.V. Metod finansovogo prava / I.V. Rukavishnikova. – M.: Olma-Press, 2004.;
13. Sattarova A.A. Fond kak institut finansovogo prava: avtoref. dis. … kand. yurid. nauk / A.A. Sattarova. – M., 2007.
14. Sovetskoe finansovoe pravo: uchebnik / pod red. V.V. Bescherevnykh, S.D. Tsypkina. – M.: Yurid. Lit., 1982.;
15. Sokolova E.D. K voprosu o razvitii nauki finansovogo prava / E.D. Sokolova // Fin. Pravo. – 2003.-№ 3.;
16. Finansovoe pravo zarubezhnykh stran: sb. nauch. Tr. / pod obshch. Red. G.P. Tolstopyatenko. – M.: MGIMO (U) MID Rossii, 2001. – Vyp. 11.;
17. Finansovoe pravo Rossiyskoy Federatsii: uchebnik / otv. Red. M.V. Karaseva. – M.: Yurist', 2002.;
18. Finansovoe pravo: uchebnik / otv. Red. N.I. Khimicheva. – 4-e izd., pererab. I dop. – M.: Norma, 2008.;
19. Khimicheva N.I. Sub'ekty byudzhetnogo prava / N.I. Khimicheva. – Saratov, 1979.
20. Sheveleva N.A. Byudzhetnaya sistema Rossii: opyt i perspektivy pravovogo regulirovaniya v period sotsial'no-ekonomicheskikh reform / N.A. Sheveleva. – SPb.: Izd. Dom. S.-Peterb. Gos. un-ta, izd-vo Yurid. fak. S.-Peterb. Gos. un-ta, 2004.;
21. Yagovkina V.A. Osnovnye napravleniya reformirovaniya finansov uchrezhdeniy kak detsentralizovannykh fondov publichnykh denezhnykh sredstv / V.A. Yagovkina. – Printsipy finansovogo prava: Materialy mezhdunar. nauch.-prakt. Konf. – Khar'kov: Pravo, 2012
References (transliteration):
1. Bekerskaya D.A. Pravovoe regulirovanie spetsial'nykh (vnebyudzhetnykh) sredstv: ucheb. posobie / D.A. Bekerskaya. – Odessa, 1973.;
2. Bel'skiy K.S. Finansovoe pravo / K.S. Bel'skiy. – M.: Yurist', 1994.;
3. Bozhenok S.Ya. Pravovoe regulirovanie gosudarstvennykh nenalogovykh dokhodov / S.Ya. Bozhenok. – M.: Mosk. In-t prava, 2006.;
4. Gorbunova O.N. Finansovoe pravo i finansovyy monitoring v sovremennoy Rossii / O.N. Gorbunova. – M., 2003.;
5. Instituty finansovogo prava / pod red. N.M. Kazantseva. – M. IZiSP. – M.: ID Yurisprudentsiya, 2009.;
6. Kommentariy k Byudzhetnomu kodeksu Rossiyskoy Federatsii / pod red. A.N. Kozyrina. – M.: Ekar, 2002.;
7. Krokhina Yu.A. Byudzhetnoe pravo i rossiyskiy federalizm / Yu.A. Krokhina; pod red. prof. N.I. Khimichevoy. – M.: Norma, 2001.;
8. Ocherki finansovo-pravovoy nauki sovremennosti: monografiya / pod obshch. red. L.K. Voronovoy i N.I. Khimichevoy. – M.; Khar'kov: Pravo, 2011.;
9. Parygina V.A. Byudzhetnaya sistema RF / V.A. Parygina, A.A. Tedeev, S.I.Mel'nikov. – Rostov n/D: Feniks.;
10. Piskotin M.I. Sovetskoe byudzhetnoe pravo (osnovnye problemy) / M.I. Piskotin. – M.: Yurid. lit., 1971.;
11. Rodionova M.V. Sovremennye trebovaniya k byudzhetnomu zakonodatel'stvu / V.M. Rodionova // Finansy. – 1998.-№ 7.;
12. Rukavishnikova I.V. Metod finansovogo prava / I.V. Rukavishnikova. – M.: Olma-Press, 2004.;
13. Sattarova A.A. Fond kak institut finansovogo prava: avtoref. dis. … kand. yurid. nauk / A.A. Sattarova. – M., 2007.
14. Sovetskoe finansovoe pravo: uchebnik / pod red. V.V. Bescherevnykh, S.D. Tsypkina. – M.: Yurid. Lit., 1982.;
15. Sokolova E.D. K voprosu o razvitii nauki finansovogo prava / E.D. Sokolova // Fin. Pravo. – 2003.-№ 3.;
16. Finansovoe pravo zarubezhnykh stran: sb. nauch. Tr. / pod obshch. Red. G.P. Tolstopyatenko. – M.: MGIMO (U) MID Rossii, 2001. – Vyp. 11.;
17. Finansovoe pravo Rossiyskoy Federatsii: uchebnik / otv. Red. M.V. Karaseva. – M.: Yurist', 2002.;
18. Finansovoe pravo: uchebnik / otv. Red. N.I. Khimicheva. – 4-e izd., pererab. I dop. – M.: Norma, 2008.;
19. Khimicheva N.I. Sub'ekty byudzhetnogo prava / N.I. Khimicheva. – Saratov, 1979.
20. Sheveleva N.A. Byudzhetnaya sistema Rossii: opyt i perspektivy pravovogo regulirovaniya v period sotsial'no-ekonomicheskikh reform / N.A. Sheveleva. – SPb.: Izd. Dom. S.-Peterb. Gos. un-ta, izd-vo Yurid. fak. S.-Peterb. Gos. un-ta, 2004.;
21. Yagovkina V.A. Osnovnye napravleniya reformirovaniya finansov uchrezhdeniy kak detsentralizovannykh fondov publichnykh denezhnykh sredstv / V.A. Yagovkina. – Printsipy finansovogo prava: Materialy mezhdunar. nauch.-prakt. Konf. – Khar'kov: Pravo, 2012
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