Review: The article discusses the necessity and urgency of improving the legal norms governing the activities of the Federal Bailiff Service (FBS) being the only authorized body of the executive branch performing the enforcement of court decisions. At the same time in order to enhance the enforcement of judicial acts as well as acts of other bodies, it is necessary to develop FBS legal information support services as the efficiency of enforcement of judicial acts and acts of other bodies largely depends on the proper execution of FBS support functions, namely, record-keeping activities and administration of federal budget revenues. As a research method the author applies the analysis of legal support of the Federal Target Program «Development of the Russian judicial system for 2013–2020 years». It is concluded that further development of informatization of enforcement proceedings (i. e. activities towards the availability of online information and the creation of convenient interface to share information in view to enhance the enforcement of judicial acts and acts of other bodies and officials) is provided by a number of programs at the federal level. It allows to suggest that the prospects for the use of integrated information systems are very promising.

Keywords: Federal Service, Court Bailiffs Service, federal law, enforcement, federal budget, information support, electronic document, legal norms, executive branch, court decision.

References:
Federal'nyy zakon ot 2 oktyabrya 2007 g. ¹ 229-FZ (v deystv. red.) «Ob ispolnitel'nom proizvodstve»
Pavin D.V. Administrativno-pravovoy status sudebnogo pristava // Ispolnitel'noe pravo. – 2012.-¹ 4. – S. 55.
Ofitsial'nyy sayt Federal'noy sluzhby sudebnykh pristavov Rossii // Elektronnyy resurs. Rezhim dostupa. www.fssprus.ru
O sostoyanii internet-saytov territorial'nykh organov FSSP Rossii: pis'mo FSSP Rossii ot 07.04.2011 ¹ 12/11-7955-TI // Byulleten' Federal'noy sluzhby sudebnykh pristavov. – 2011.-¹ 6.
O federal'noy tselevoy programme «Razvitie sudebnoy sistemy Rossii» na 2007-2012 gody. Postanovlenie Pravitel'stva RF ot 21.09.2006 N 583 (red. ot 01.11.2012) // Sobranie zakonodatel'stva RF.-09.10.2006.-¹ 41.-St. 4248
O vnesenii izmeneniy v Federal'nyy zakon «Ob ispolnitel'nom proizvodstve» i stat'yu 8 Federal'nogo zakona «O sudebnykh pristavakh». Federal'nyy zakon ot 11.07.2011 ¹ 196-FZ // Sobranie zakonodatel'stva RF.-18.07.2011.-¹ 29.-St. 4287
Soprovozhdenie ispolnitel'nogo proizvodstva // Elektronnyy resurs. Rezhim dostupa. http://consulrf.ru/media-materialy-i-stati/ais-fssp-rf/
Dmitriev V.V. Osnovnye napravleniya razvitiya informatsionno-platezhnykh sistem v sfere ispolnitel'nogo proizvodstva // Ispolnitel'noe pravo.-2012.-¹ 2.
Ob utverzhdenii gosudarstvennoy programmy Rossiyskoy Federatsii «Yustitsiya». Postanovlenie Pravitel'stva RF ot 15.04.2014 ¹ 312 // Sobranie zakonodatel'stva RF.-05.05.2014.-¹ 18 (chast' II).-St. 2158
Ob utverzhdenii Reglamenta Federal'noy sluzhby sudebnykh pristavov. Zaregistrirovano v Minyuste Rossii 25.06.2012 N 24684. Prikaz FSSP Rossii ot 29.05.2012 ¹ 256 (red. ot 11.03.2013) // Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noy vlasti.-¹ 38.-17.09.2012
Rassolov I.M. Informatsionnoe pravo.-M.: Norma: INFRA-M. 2010.-S. 171-172
O federal'noy tselevoy programme «Razvitie sudebnoy sistemy Rossii na 2013-2020 gody». Postanovlenie Pravitel'stva RF ot 27.12.2012 ¹ 1406 (red. ot 15.08.2014) // Sobranie zakonodatel'stva RF.-07.01.2013.-¹ 1.-St. 13
Ryakhovskiy K.B. Organizatsionnye i pravovye osnovy deyatel'nosti po formirovaniyu polozhitel'nogo obraza Federal'noy sluzhby sudebnykh pristavov: diss. kand. yur. nauk. – M., 2014.-S. 115.
O svyazi. Federal'nyy zakon ot 07.07.2003 ¹ 126-FZ (red. ot 21.07.2014) // Sobranie zakonodatel'stva RF.-14.07.2003.-¹ 28.-St. 2895.
Ob organizatsii predostavleniya gosudarstvennykh i munitsipal'nykh uslug. Federal'nyy zakon ot 27.07.2010 ¹ 210-FZ (red. ot 21.07.2014) // Sobranie zakonodatel'stva RF.-02.08.2010.-¹ 31.-St. 4179
O tekhnicheskikh trebovaniyakh k universal'noy elektronnoy karte i federal'nym elektronnym prilozheniyam (vmeste s «Tekhnicheskimi trebovaniyami k federal'nym elektronnym prilozheniyam i pravilami raboty s soderzhashchimisya v nikh svedeniyami»). Postanovlenie Pravitel'stva RF ot 24.03.2011 ¹ 208 // Sobranie zakonodatel'stva RF.-04.04.2011.-¹ 14.-St. 1933
Plan organizatsionnykh meropriyatiy Federal'noy sluzhby sudebnykh pristavov po realizatsii Kontseptsii otkrytosti federal'nykh organov ispolnitel'noy vlasti na 2014 god i na period do 2018 goda. Utv. FSSP Rossii 05.02.2014 ¹ 05/1885VN // SPS Konsul'tant Plyus
Strategicheskiy (kontseptual'nyy) plan razvitiya ofitsial'nogo internet-sayta Federal'noy sluzhby sudebnykh pristavov po realizatsii printsipov informatsionnoy otkrytosti Federal'noy sluzhby sudebnykh pristavov na 2014 god i na period do 2018 goda. Utv. FSSP Rossii 01.04.2014 // SPS Konsul'tant Plyus

References (transliteration):
Federal'nyy zakon ot 2 oktyabrya 2007 g. ¹ 229-FZ (v deystv. red.) «Ob ispolnitel'nom proizvodstve»
Pavin D.V. Administrativno-pravovoy status sudebnogo pristava // Ispolnitel'noe pravo. – 2012.-¹ 4. – S. 55.
Ofitsial'nyy sayt Federal'noy sluzhby sudebnykh pristavov Rossii // Elektronnyy resurs. Rezhim dostupa. www.fssprus.ru
O sostoyanii internet-saytov territorial'nykh organov FSSP Rossii: pis'mo FSSP Rossii ot 07.04.2011 ¹ 12/11-7955-TI // Byulleten' Federal'noy sluzhby sudebnykh pristavov. – 2011.-¹ 6.
O federal'noy tselevoy programme «Razvitie sudebnoy sistemy Rossii» na 2007-2012 gody. Postanovlenie Pravitel'stva RF ot 21.09.2006 N 583 (red. ot 01.11.2012) // Sobranie zakonodatel'stva RF.-09.10.2006.-¹ 41.-St. 4248
O vnesenii izmeneniy v Federal'nyy zakon «Ob ispolnitel'nom proizvodstve» i stat'yu 8 Federal'nogo zakona «O sudebnykh pristavakh». Federal'nyy zakon ot 11.07.2011 ¹ 196-FZ // Sobranie zakonodatel'stva RF.-18.07.2011.-¹ 29.-St. 4287
Soprovozhdenie ispolnitel'nogo proizvodstva // Elektronnyy resurs. Rezhim dostupa. http://consulrf.ru/media-materialy-i-stati/ais-fssp-rf/
Dmitriev V.V. Osnovnye napravleniya razvitiya informatsionno-platezhnykh sistem v sfere ispolnitel'nogo proizvodstva // Ispolnitel'noe pravo.-2012.-¹ 2.
Ob utverzhdenii gosudarstvennoy programmy Rossiyskoy Federatsii «Yustitsiya». Postanovlenie Pravitel'stva RF ot 15.04.2014 ¹ 312 // Sobranie zakonodatel'stva RF.-05.05.2014.-¹ 18 (chast' II).-St. 2158
Ob utverzhdenii Reglamenta Federal'noy sluzhby sudebnykh pristavov. Zaregistrirovano v Minyuste Rossii 25.06.2012 N 24684. Prikaz FSSP Rossii ot 29.05.2012 ¹ 256 (red. ot 11.03.2013) // Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noy vlasti.-¹ 38.-17.09.2012
Rassolov I.M. Informatsionnoe pravo.-M.: Norma: INFRA-M. 2010.-S. 171-172
O federal'noy tselevoy programme «Razvitie sudebnoy sistemy Rossii na 2013-2020 gody». Postanovlenie Pravitel'stva RF ot 27.12.2012 ¹ 1406 (red. ot 15.08.2014) // Sobranie zakonodatel'stva RF.-07.01.2013.-¹ 1.-St. 13
Ryakhovskiy K.B. Organizatsionnye i pravovye osnovy deyatel'nosti po formirovaniyu polozhitel'nogo obraza Federal'noy sluzhby sudebnykh pristavov: diss. kand. yur. nauk. – M., 2014.-S. 115.
O svyazi. Federal'nyy zakon ot 07.07.2003 ¹ 126-FZ (red. ot 21.07.2014) // Sobranie zakonodatel'stva RF.-14.07.2003.-¹ 28.-St. 2895.
Ob organizatsii predostavleniya gosudarstvennykh i munitsipal'nykh uslug. Federal'nyy zakon ot 27.07.2010 ¹ 210-FZ (red. ot 21.07.2014) // Sobranie zakonodatel'stva RF.-02.08.2010.-¹ 31.-St. 4179
O tekhnicheskikh trebovaniyakh k universal'noy elektronnoy karte i federal'nym elektronnym prilozheniyam (vmeste s «Tekhnicheskimi trebovaniyami k federal'nym elektronnym prilozheniyam i pravilami raboty s soderzhashchimisya v nikh svedeniyami»). Postanovlenie Pravitel'stva RF ot 24.03.2011 ¹ 208 // Sobranie zakonodatel'stva RF.-04.04.2011.-¹ 14.-St. 1933
Plan organizatsionnykh meropriyatiy Federal'noy sluzhby sudebnykh pristavov po realizatsii Kontseptsii otkrytosti federal'nykh organov ispolnitel'noy vlasti na 2014 god i na period do 2018 goda. Utv. FSSP Rossii 05.02.2014 ¹ 05/1885VN // SPS Konsul'tant Plyus
Strategicheskiy (kontseptual'nyy) plan razvitiya ofitsial'nogo internet-sayta Federal'noy sluzhby sudebnykh pristavov po realizatsii printsipov informatsionnoy otkrytosti Federal'noy sluzhby sudebnykh pristavov na 2014 god i na period do 2018 goda. Utv. FSSP Rossii 01.04.2014 // SPS Konsul'tant Plyus

Review: The article concerns the legal fundamentals of the regulation of prices by the state, based upon the principal provisions of the WTO and the Customs Union. The author provides characteristics of the price regulation in the Russian legislation and the by-laws. Use of comparative legal studies allowed the author to make novel conclusions and propositions. In particular, she notes the spheres for harmonization and unification of the price regulation. She substantiates the opinion of the need to have a codified law on prices. She mentions the types of price regulation and the legal instruments for influencing the prices. She also provides apparatus of definitions and categories in the conditions of Russia’s membership in the WTO and the Customs Union. She evaluates some directions for price regulation, regarding socially important goods, medications, etc. She pays attention to the legal mechanism for fighting price dumping in the conditions of economic integration. She makes a conclusion on the nature of legal institution of price regulation and the directions for its further development.

Keywords: price, tariff, the Customs Union, the World Trade Organization, unification, harmonization, price regulation, economic integration, medication, dumping prices.

Contact information: Ershova, Inna Vladimirovna, 123995, Russia, Moskva, ul. Sadovaya-Kudrinskaya, 9.

References:
Predprinimatel'skoe pravo Rossii / otv. red. V.S. Belykh. M., Prospekt. 2008.
Rossiyskoe predprinimatel'skoe pravo: Uchebnik / pod red. I.V. Ershovoy, G.D. Otnyukovoy. M., 4-e izd. 2012.
Shishkin S.N. Predprinimatel'skoe-pravovye (khozyaystvenno-pravovye) osnovy gosudarstvennogo regulirovaniya ekonomiki. M.-Berlin., Infortropik Media. 2011.
Pravovoe regulirovanie vneshneekonomicheskoy deyatel'nosti v usloviyakh vstupleniya Rossiyskoy Federatsii vo Vsemirnuyu torgovuyu organizatsiyu / G.K. Dmitrieva, I.V. Ershova [i dr.]. / pod red. G.K. Dmitrievoy. M., Norma. 2013.
Ershova I.V. Tsenovoe regulirovanie predprinimatel'skoy deyatel'nosti // Zakon. 2005. ¹ 12.
Moshkina N.A. Realizatsiya interesov gosudarstv v usloviyakh integratsii (na primere tamozhennogo soyuza Rossii, Belorussii i Kazakhstana) // NB: Mezhdunarodnye otnosheniya. - 2012. - 1. - C. 80 - 91. DOI: 10.7256/2306-4226.2012.1.32. URL: http://www.e-notabene.ru/wi/article_32.html

References (transliteration):
Predprinimatel'skoe pravo Rossii / otv. red. V.S. Belykh. M., Prospekt. 2008.
Rossiyskoe predprinimatel'skoe pravo: Uchebnik / pod red. I.V. Ershovoy, G.D. Otnyukovoy. M., 4-e izd. 2012.
Shishkin S.N. Predprinimatel'skoe-pravovye (khozyaystvenno-pravovye) osnovy gosudarstvennogo regulirovaniya ekonomiki. M.-Berlin., Infortropik Media. 2011.
Pravovoe regulirovanie vneshneekonomicheskoy deyatel'nosti v usloviyakh vstupleniya Rossiyskoy Federatsii vo Vsemirnuyu torgovuyu organizatsiyu / G.K. Dmitrieva, I.V. Ershova [i dr.]. / pod red. G.K. Dmitrievoy. M., Norma. 2013.
Ershova I.V. Tsenovoe regulirovanie predprinimatel'skoy deyatel'nosti // Zakon. 2005. ¹ 12.
Moshkina N.A. Realizatsiya interesov gosudarstv v usloviyakh integratsii (na primere tamozhennogo soyuza Rossii, Belorussii i Kazakhstana) // NB: Mezhdunarodnye otnosheniya. - 2012. - 1. - C. 80 - 91. DOI: 10.7256/2306-4226.2012.1.32. URL: http://www.e-notabene.ru/wi/article_32.html

Review: The article concerns the problems concerning payment for public services. The author notes that currently the Government aims to organize the payments for public services, providing for cancelling such payments or their transfer into the official fees. Requiring the normative provisions for the limited lists of obligatory and necessary services, the legislator does not directly exclude payment for such service, nor is excluded free of charge provision of such services. Throughout the article the author evaluates the issues of charges for such obligatory public services, analyzing the Russian legislation. As a result of the article, the author provides various options for resolving such a problem, such as strengthening the public law element in the regulation, and providing for the fundamentals for the payment and formation of such payment for obligatory and necessary services.

Keywords: public services, paid services, free-of-charge services, obligatory services, necessary service, price formation principles, state bodies, commercialization of public government, subsidiary responsibility, executive and administrative competence.

Contact information: Kustova, Margarita Valerievna, 199026, Russia, St. Petersburg, 22-ya linia V.O., 7.

Review: the article concerns the issues of funds functioning in the federal budget of the Russian Federation. The author singles out the following types of funds in the Russian legislation: the 1. Reserve funds related to oil and gas income of the federal budget; 2. national welfare; 3. reserve funds of the state executive bodies and local administrations; 4. Reserve fund of the President of the Russian Federation; 5. The federal roads fund; 6. Funds for inter-budgetary transfers provided from the federal budget. The author studies the history of formation and division of the Stabilization Fund. The article contains evaluation of the novelties in the sphere of funds functioning and funds functioning in the foreign states. The author singles out the following systems for managing the finances of these funds: 1) state administration of finances from the sovereign funds; 2. Non-governmental management of finances from the sovereign funds. The article also points out the ways of development for the state savings in the Russian Federation, as well as the analysis of the inter-budgetary transfers in the Russian Federation.

Keywords: funds, inter-budgetary transfers, Stabilization Fund, Reserve Funds, oil-and gas transfers, managing the fund finances, budget assignations, donation, subsidy, subvention.

Contact information: Boltinova, Olga Viktorovna, 123995, Russia, Moskva, ul. Sadovaya-Kudrinskaya, 9.

References:
Alpatov Yu. M. Osobennosti mezhbyudzhetnykh otnosheniy v Moskve i Sankt-Peterburge / Yu. M. Alpatov // Zakonodatel'stvo i ekonomika. – 2007, noyab. – ¹ 11.;
Bezhaev O. G. Mezhbyudzhetnye otnosheniya. Teoriya i praktika reformirovaniya / O. G. Bezhaev. – M. : Ekzamen, 2001.;
Kalikh S. L. Formirovanie regional'nogo mekhanizma regulirovaniya mezhbyudzhetnykh vzaimootnosheniy : avtoref. dis. … kand. ekon. nauk / S. L. Kalikh. – N. Novgorod, 2000.;
Klistorin V. I. Kontseptsiya mezhbyudzhetnykh otnosheniy v regione / V. I. Klistorin, V. E. Seliverstov, S. A. Suspitsyn // Region: ekonomika i sotsiologiya. – 2001. – ¹ 3.;
Kolesov A. S. Mezhbyudzhetnye otnosheniya: sushchnost' i puti sovershenstvovaniya / A. S. Kolesov // Finansy. – 2002. – ¹ 2.;
Korovkina E. B. O poryadke formirovaniya i ispol'zovaniya sredstv Dorozhnogo fonda SShA / E. B. Korovkina // Finansy. – 2007. – ¹ 2.;
Kostikova E. G. Dorozhnye fondy. Prodolzhenie istorii / E. G. Kostikova // Finansovoe pravo. – 2011. – ¹ 11.;
Krokhina Yu. A. Byudzhetnoe pravo i rossiyskiy federalizm / Yu. A. Krokhina. – M. : Infra-M, 2002.;
Kuzin I. R. Novaya zhizn' dorozhnykh fondov / I. R. Kuzin // Byudzhet. – 2010, dek. – ¹ 12.;
Materialy seminara-soveshchaniya po problemam sovershenstvovaniya mezhbyudzhetnykh otnosheniy / pod red. S. N. Khursevicha. – M., 2000.;
Niyazmetov A. K. O ponyatiynom apparate mezhbyudzhetnykh otnosheniy / A. K. Niyazmetov // Finansy. – ¹ 8. – 2010.;
Paul' A. G. Byudzhetno-pravovoe regulirovanie formirovaniya dokhodov byudzhetov : monografiya / A. G. Paul'. – Voronezh : Izd-vo Voronezhskogo gos. un-ta, 2011.;
Sattarova A. A. Fond kak institut finansovogo prava : avtoref. dis. … kand. yurid. nauk / A. A. Sattarova. – M., 2007.;
Sakharov A. A. Suverennye fondy blagosostoyaniya. Opyt Rossii / A. A. Sakharov // Reglamentatsiya bankovskikh operatsiy. Dokumenty i kommentarii. – 2008, noyab.– dek. – ¹ 6.;
Skvortsov O. Yu. Voprosy mezhbyudzhetnykh otnosheniy v sudebno-arbitrazhnoy praktike / O. Yu. Skvortsov // Byudzhetnoe pravo: voprosy teorii i praktiki. – SPb. : Piter, 2002.;
Sokolova E. D. Pravovoe regulirovanie finansovoy deyatel'nosti gosudarstva i munitsipal'nykh obrazovaniy / E. D. Sokolova. – M. : Yurisprudentsiya, 2009.;
Stepashin S. V. Konstitutsionnyy audit / S. V. Stepashin. – M. : Nauka, 2006.;
Sukharev A. N. O gosudarstvennykh sberezheniyakh federal'nogo byudzheta / A. N. Sukharev // Finansy. – 2009, noyab. – ¹ 11.;
Fadeev D. E. Byudzhetnyy federalizm: definitsiya i printsipy / D. E. Fadeev // Yurid. mir. – 2002. – ¹ 6.;
Finansovoe pravo : uchebnik / otv. red. N. I. Khimicheva. – 3-e izd., pererab. i dop. – M. : Yurist', 2002.;
Shuba V. B. Formirovanie i razvitie mezhbyudzhetnykh otnosheniy / V. B. Shuba. – M. : Yurist', 2004

References (transliteration):
Alpatov Yu. M. Osobennosti mezhbyudzhetnykh otnosheniy v Moskve i Sankt-Peterburge / Yu. M. Alpatov // Zakonodatel'stvo i ekonomika. – 2007, noyab. – ¹ 11.;
Bezhaev O. G. Mezhbyudzhetnye otnosheniya. Teoriya i praktika reformirovaniya / O. G. Bezhaev. – M. : Ekzamen, 2001.;
Kalikh S. L. Formirovanie regional'nogo mekhanizma regulirovaniya mezhbyudzhetnykh vzaimootnosheniy : avtoref. dis. … kand. ekon. nauk / S. L. Kalikh. – N. Novgorod, 2000.;
Klistorin V. I. Kontseptsiya mezhbyudzhetnykh otnosheniy v regione / V. I. Klistorin, V. E. Seliverstov, S. A. Suspitsyn // Region: ekonomika i sotsiologiya. – 2001. – ¹ 3.;
Kolesov A. S. Mezhbyudzhetnye otnosheniya: sushchnost' i puti sovershenstvovaniya / A. S. Kolesov // Finansy. – 2002. – ¹ 2.;
Korovkina E. B. O poryadke formirovaniya i ispol'zovaniya sredstv Dorozhnogo fonda SShA / E. B. Korovkina // Finansy. – 2007. – ¹ 2.;
Kostikova E. G. Dorozhnye fondy. Prodolzhenie istorii / E. G. Kostikova // Finansovoe pravo. – 2011. – ¹ 11.;
Krokhina Yu. A. Byudzhetnoe pravo i rossiyskiy federalizm / Yu. A. Krokhina. – M. : Infra-M, 2002.;
Kuzin I. R. Novaya zhizn' dorozhnykh fondov / I. R. Kuzin // Byudzhet. – 2010, dek. – ¹ 12.;
Materialy seminara-soveshchaniya po problemam sovershenstvovaniya mezhbyudzhetnykh otnosheniy / pod red. S. N. Khursevicha. – M., 2000.;
Niyazmetov A. K. O ponyatiynom apparate mezhbyudzhetnykh otnosheniy / A. K. Niyazmetov // Finansy. – ¹ 8. – 2010.;
Paul' A. G. Byudzhetno-pravovoe regulirovanie formirovaniya dokhodov byudzhetov : monografiya / A. G. Paul'. – Voronezh : Izd-vo Voronezhskogo gos. un-ta, 2011.;
Sattarova A. A. Fond kak institut finansovogo prava : avtoref. dis. … kand. yurid. nauk / A. A. Sattarova. – M., 2007.;
Sakharov A. A. Suverennye fondy blagosostoyaniya. Opyt Rossii / A. A. Sakharov // Reglamentatsiya bankovskikh operatsiy. Dokumenty i kommentarii. – 2008, noyab.– dek. – ¹ 6.;
Skvortsov O. Yu. Voprosy mezhbyudzhetnykh otnosheniy v sudebno-arbitrazhnoy praktike / O. Yu. Skvortsov // Byudzhetnoe pravo: voprosy teorii i praktiki. – SPb. : Piter, 2002.;
Sokolova E. D. Pravovoe regulirovanie finansovoy deyatel'nosti gosudarstva i munitsipal'nykh obrazovaniy / E. D. Sokolova. – M. : Yurisprudentsiya, 2009.;
Stepashin S. V. Konstitutsionnyy audit / S. V. Stepashin. – M. : Nauka, 2006.;
Sukharev A. N. O gosudarstvennykh sberezheniyakh federal'nogo byudzheta / A. N. Sukharev // Finansy. – 2009, noyab. – ¹ 11.;
Fadeev D. E. Byudzhetnyy federalizm: definitsiya i printsipy / D. E. Fadeev // Yurid. mir. – 2002. – ¹ 6.;
Finansovoe pravo : uchebnik / otv. red. N. I. Khimicheva. – 3-e izd., pererab. i dop. – M. : Yurist', 2002.;
Shuba V. B. Formirovanie i razvitie mezhbyudzhetnykh otnosheniy / V. B. Shuba. – M. : Yurist', 2004

Review: A dministration o f t he b udget i s a complicated multi-stage procedure. We currently may find that all of the information and activities are concentrated at the Federal Treasury. It fully reflects the nature of the current reform. The cash execution of the federal budget is one of the key spheres in the activities of the Federal Treasury, and it is being changed constantly due to development and introduction of the management elements for the liquidity of the single federal treasury account. The goal of this work is to provide for more efficient and higher quality budget funds management, which is aimed to guarantee the unconditional performance of the federal monetary obligations in time of their due payment. T he c hoice o f c ash e xecution o f t he budget has a number of positive features in the sphere of budget process organization. First of all, since the individual accounts are situated at the Federal Treasury bodies, and the recipients of funds interact directly with the treasury bodies, the needed period of time for the performance under the payment documents for budget obligations is shortened. Secondly, the periods of time for receipt of the information on the operations in the personal accounts of recipients of funds are also shortened, which allows for a more operative decision-making competence of financial (duly empowered) bodies in the sphere of financing certain budget spending while being free from the technical functions in the sphere of opening and management of accounts facilitates budget independency and improves efficiency of budget funds management. The option of cash execution of the budget with the personal accounts being opened by the key spending units, spending units and recipients of funds and due provision of information on budget obligations and financing limitations guarantee most efficient management on a condition that the system of electronic document flow is used to its maximum. One of the key functions of the Federal Treasury bodies is calculation of the incomes into the budget system and spread of these incomes among the various budget system levels.

Keywords: cash execution of the budget, the Federal Treasury, principle of common pull of funds, liquidity of a single account, budget system, budget process, banking implementation system, treasury system, the single budget account system, cash receipts.

Contact information: Chernobrovkina, Ekaterina Borisovna, 123995, Russia, Moskva, ul. Sadovo-Kudrinskaya, d.9

References:
1. Boltinova O.V. Byudzhetnyy protsess — institut byudzhetnogo prava v Rossiyskoy Federatsii.-M.: OOO «Izdatel'stvo «Elit»»,2008.
2. Byudzhetnoe pravo: u chebn i k / A.E. Abramova,I.I. Kucherov, M.A. Moiseenko i dr.; pod. red. N.A. Sattarovoy.-M.: Delovoy dvor, 2009.
3. Byudzhetnyy protsess v zarubezhnykh stranakh: sb. obzorov/ pod red Makasheva. M.: 1997.
4. Vostrikova L.G. Finansovoe pravo.: Uchebnik dlya vuzov / 3-e izd. pererab. i dop.-M.: Yustitsinfrom, 2007.
5. Guseva T.A., Chapkovich L.E. Novaya sistema i struktura organov ispolnitel'noy vlasti: sprav.-uchebnoe posobie. Volters Kluver. 2005.
6. Ivanova N.G., Makovnik T.L. Kaznacheyskaya sistema ispolneniya byudzhetov. 2001.
7. Komyagin D.L. Printsip edinstva kassy: opyt sravnitel'no-pravovogo issledovaniya // Kozyrin A.N.Administrativnoe i finansovoe pravo. 2006 (1). Ezhegodnik Tsentra publichnykh issledovaniy, ANO TsPPI. 2006.
8. Prokof'ev S.E. Kaznacheyskaya sistema ispolneniya byudzheta // Prokof'ev E.S. Byudzhet 2003, iyun'.
9. Terebilenko B.N. Kaznacheyskaya sistema: opyt i perspektivy razvitiya. M., 2004. SIP RIA.
10. Ter-Minasyan T. Sozdanie kaznacheystva v stranakh s perekhodnoy ekonomikoy / T. Ter-Minasyan, P. Parente, P. Martines-Mendes.-M.: 1995.
11. Finansovoe pravo uchebnik / pod. red O.N. Gorbunovoy, E.Yu. Grachevoy, M., 2003.
12. Finansovoe pravo: uchebnik / A.R. Batyaeva, K.S. Bel'skiy, T.A. Vershilo i dr.; otv. red. S.V. Zapol'skiy. 2-e izd.., ispr. i dop..-M.: Volters Kluver, 2011.
13. Finansovoe pravo: uchebnik / otv. red. N.I. Khimicheva. M., 2012.
14. Shubina L. Kaznachestvo Finlyandii: struktura, funktsii, zadachi. / L. Shubina // Byudzhet. 2009. ¹ 11.

References (transliteration):
1. Boltinova O.V. Byudzhetnyy protsess — institut byudzhetnogo prava v Rossiyskoy Federatsii.-M.: OOO «Izdatel'stvo «Elit»»,2008.
2. Byudzhetnoe pravo: u chebn i k / A.E. Abramova,I.I. Kucherov, M.A. Moiseenko i dr.; pod. red. N.A. Sattarovoy.-M.: Delovoy dvor, 2009.
3. Byudzhetnyy protsess v zarubezhnykh stranakh: sb. obzorov/ pod red Makasheva. M.: 1997.
4. Vostrikova L.G. Finansovoe pravo.: Uchebnik dlya vuzov / 3-e izd. pererab. i dop.-M.: Yustitsinfrom, 2007.
5. Guseva T.A., Chapkovich L.E. Novaya sistema i struktura organov ispolnitel'noy vlasti: sprav.-uchebnoe posobie. Volters Kluver. 2005.
6. Ivanova N.G., Makovnik T.L. Kaznacheyskaya sistema ispolneniya byudzhetov. 2001.
7. Komyagin D.L. Printsip edinstva kassy: opyt sravnitel'no-pravovogo issledovaniya // Kozyrin A.N.Administrativnoe i finansovoe pravo. 2006 (1). Ezhegodnik Tsentra publichnykh issledovaniy, ANO TsPPI. 2006.
8. Prokof'ev S.E. Kaznacheyskaya sistema ispolneniya byudzheta // Prokof'ev E.S. Byudzhet 2003, iyun'.
9. Terebilenko B.N. Kaznacheyskaya sistema: opyt i perspektivy razvitiya. M., 2004. SIP RIA.
10. Ter-Minasyan T. Sozdanie kaznacheystva v stranakh s perekhodnoy ekonomikoy / T. Ter-Minasyan, P. Parente, P. Martines-Mendes.-M.: 1995.
11. Finansovoe pravo uchebnik / pod. red O.N. Gorbunovoy, E.Yu. Grachevoy, M., 2003.
12. Finansovoe pravo: uchebnik / A.R. Batyaeva, K.S. Bel'skiy, T.A. Vershilo i dr.; otv. red. S.V. Zapol'skiy. 2-e izd.., ispr. i dop..-M.: Volters Kluver, 2011.
13. Finansovoe pravo: uchebnik / otv. red. N.I. Khimicheva. M., 2012.
14. Shubina L. Kaznachestvo Finlyandii: struktura, funktsii, zadachi. / L. Shubina // Byudzhet. 2009. ¹ 11.

Review: The article contains analysis of the issues regarding the further improvement of the budget relations. In spite of the amendments and additions into the Budget Code of the Russian Federation, a number of terms, including budget, budget process, stages of budget process, inter-budgetary transfers, etc. need to be clarified and amended. The article contains analysis of the norms of the Budget Code of the Russian Federation, and the norms on budget income in particular. The author evaluates the issue of the importance of regulating budget incomes in addition to “fixed” allocated incomes of the various levels of budgets within the Russian budget system. Regulating incomes are quite important in the conditions of instability of economic development in a particular state and financial crises. The article includes analysis of the norms on the formation of various funds within the expenditure budget, namely the Reserve Fund of the President, reserve funds of executive bodies, municipal bodies, etc. An important role is provided for the procedural norms of the budget law, especially the stages of consideration and approval of the federal budget.

Keywords: budget, budget process, budget policy, budget income, regulating income, tax income, budgeting, stages, zero reading, procedure.

Contact information: Boltinova, Olga Viktorovna, 123995, Russia, Moskva, ul. Sadovo-Kudrinskaya, d.9

References:
1. Stepashin S. V. , Konstitutsionnyy audit, M., Nauka
2. Sakharov A.A. Suverennye fondy blagosostoyaniya. Opyt Rossii
3. «Reglamentatsiya bankovskikh operatsiy. Dokumenty i kommentarii». ¹ 6, noyabr'-dekabr' 2008 g.
4. Izbiratel'noe pravo i izbiratel'nyy protsess: uchebnik dlya vuzov / pod red. Ivanchenko A. V. M., 1999;
5. Dmitriev Yu.A. Izbiratel'noe pravo i izbiratel'nyy protsess v Rossiyskoy Federatsii: uchebnoe posobie/ Dmitriev Yu. A., Israelyan V. B., Chudina S. V. Irkutsk, 2001;
6. Trudovoe protsedurno-protsessual'noe pravo: uchebnoe posobie / Skobelin V. N. Voronezh, 2002;
7. Paul' A. G. Protsessual'nye normy byudzhetnogo prava. Piter, 2003;
8. Piskotin M. I. Sovetskoe byudzhetnoe pravo, M., 1971.
9. Kalinin I. B. Pravovoe regulirovanie trudovykh protsessual'nykh otnosheniy (teoreticheskie voprosy). Tomsk, 1999
10. Sorokin V. D. Pravovoe regulirovanie. Predmet, metod, protsess (makrouroven'). SPb., 2003

References (transliteration):
1. Stepashin S. V. , Konstitutsionnyy audit, M., Nauka
2. Sakharov A.A. Suverennye fondy blagosostoyaniya. Opyt Rossii
3. «Reglamentatsiya bankovskikh operatsiy. Dokumenty i kommentarii». ¹ 6, noyabr'-dekabr' 2008 g.
4. Izbiratel'noe pravo i izbiratel'nyy protsess: uchebnik dlya vuzov / pod red. Ivanchenko A. V. M., 1999;
5. Dmitriev Yu.A. Izbiratel'noe pravo i izbiratel'nyy protsess v Rossiyskoy Federatsii: uchebnoe posobie/ Dmitriev Yu. A., Israelyan V. B., Chudina S. V. Irkutsk, 2001;
6. Trudovoe protsedurno-protsessual'noe pravo: uchebnoe posobie / Skobelin V. N. Voronezh, 2002;
7. Paul' A. G. Protsessual'nye normy byudzhetnogo prava. Piter, 2003;
8. Piskotin M. I. Sovetskoe byudzhetnoe pravo, M., 1971.
9. Kalinin I. B. Pravovoe regulirovanie trudovykh protsessual'nykh otnosheniy (teoreticheskie voprosy). Tomsk, 1999
10. Sorokin V. D. Pravovoe regulirovanie. Predmet, metod, protsess (makrouroven'). SPb., 2003

Review: This article is devoted to the topical issues of financial and legal regulation of inter-budgetary relations in the Federal Republic of Germany. The article includes analysis of the financial levelingoff as one of the central institutions in the budget law of the FRG. Special attention is paid to vertical and horizontal mechanisms of financial leveling-off among the budget potentials of the federal lands. Financial leveling-off is understood as distribution of authority, income and spending among the various levels of government in a state. Financial leveling-off is a complicated multi-stage process, and each of its stages has its own specific features. The article contains a conclusion on the need to combine horizontal and vertical mechanisms for the financial leveling-off. The final goal of the financial leveling-off is to provide all the budget system levels with the due amount of finances needed to implement their goals, and it may be achieved thanks to the multi-stage character of financial leveling-off. The authors also pay attention to the detailed normative legal regulation of financial leveling-off in the Federal Republic of Germany, including the level of the Basic Law of the FRG.

Keywords: budget law, financial leveling-off, horizontal financial leveling-off, vertical financial leveling-off, VAT, distribution of tax income, interbudgetary relations, inter-budgetary transfers, the Basic Law of the Federal Republic of Germany, budget.

Contact information: Morozova, Olga Sergeevna, 127006, Russia, Moskva, ul. Dolgorukovskaya, d.7, biznestsentr “Sadovaya Plaza”

References:
1. Grundgesetzt fuer die Bundesrepublik Deutschland vom 23. Mai 1949 (BGBl. S. 1), Stand: 29.07.2009
2. Gesetz über verfassungskonkretisierende allgemeine Masstäbe für die Verteilung des Umsatzsteueraufkommens , für den Finanzausgleich unter den Ländern sowie für die Gewährung von Bundesergänzungszuweisungen (Masstäbegesetz-MasstG) vom 9. 09.2001. BGBl. I S. 2302
3. Finanzausgleichgesetz vom 20.12.2001. BGBl. I S. 3955
4. Zerlegungsgesetz vom 6.08.1998, BGBl. I S. 1998
5. Gemeindenfinanzreformgesetz vom 10.03.2009. BGBl. I S.502
6. Buttman P.F. Oefentliches Recht, 2 Aufgabe, Springer, 2008
7. Groepl C. Haushaltsrecht und Reform, Tuebingen, 2001
8. Heller R.F. Haushalltsgrundsaetze fuer Bund Laender und Gemeiden, 2010
9. Popiz J. Finanzausgleich, in Handbuch der Finanswissenschaft in 2 Baenden, 2 Band, Tuebingen, 1927

References (transliteration):
1. Grundgesetzt fuer die Bundesrepublik Deutschland vom 23. Mai 1949 (BGBl. S. 1), Stand: 29.07.2009
2. Gesetz über verfassungskonkretisierende allgemeine Masstäbe für die Verteilung des Umsatzsteueraufkommens , für den Finanzausgleich unter den Ländern sowie für die Gewährung von Bundesergänzungszuweisungen (Masstäbegesetz-MasstG) vom 9. 09.2001. BGBl. I S. 2302
3. Finanzausgleichgesetz vom 20.12.2001. BGBl. I S. 3955
4. Zerlegungsgesetz vom 6.08.1998, BGBl. I S. 1998
5. Gemeindenfinanzreformgesetz vom 10.03.2009. BGBl. I S.502
6. Buttman P.F. Oefentliches Recht, 2 Aufgabe, Springer, 2008
7. Groepl C. Haushaltsrecht und Reform, Tuebingen, 2001
8. Heller R.F. Haushalltsgrundsaetze fuer Bund Laender und Gemeiden, 2010
9. Popiz J. Finanzausgleich, in Handbuch der Finanswissenschaft in 2 Baenden, 2 Band, Tuebingen, 1927