Abstract: The effectiveness of legal regulation of intergovernmental fiscal relations, reducing the number of conflicts in law enforcement and contradictions in the interpretation of fiscal legislation is largely predetermined by correct and adequate legal confirmation of the intergovernmental fiscal relations essence. The subject of the article is a synthesis of theoretical, methodological and practical aspects of legal regulation of intergovernmental fiscal relations. The article explores the transformation stages of legislative consolidation of the intergovernmental fiscal relations in the Budget Code of Russian Federation, presenting remarks on the current legal interpretations of the concept of the intergovernmental fiscal relations. The author investigates the position of Russian and foreign scientists on the understanding of the concept of the intergovernmental fiscal relations, drawing attention to the correlation with the concepts of fiscal decentralization and fiscal federalism. Methodological basis of research is modern methods of scientific cognition, in particular, the dialectical method, system analysis, normative-logical, comparative law, forecasting, etc. Using a combination of these methods allowed to deepen the knowledge about the research subject, based on analysis, give the author’s definition of “intergovernmental fiscal relations” and to draw a conclusion about the necessity of serious reconsideration by the legislator of existing norms of Budget code of Russian Federation, which set forth the conceptual apparatus of the research problem, modify and make the appropriate changes in the fiscal legislation.

Keywords: inter-budgetary, relations, concept, Intergovernmental, relationships, budgetary, effectiveness, federalism, fiscal, legislation

Abstract: The article is devoted to the analysis of the elements of relations arising during financial maintenance of delegated powers delivered to public-law entities of another level, in particular, general legal grounds of such maintenance. In her research Andreeva makes an attempt to define and trace back the influence of general legal approaches to the mechanism of financial maintenance of the delegation process. Based on particular examples, the author demonstrates possibilities for applying each principle to the above mentioned relations as well as violations in this sphere. To achieve the research goals, the author has used such research methods as comparative analysis, empirical method, historical and logical methods. The author concludes that such postulates as legitimacy, stability of law/legislation, publicity, division of powers and prohibiting abuse of rights directly influence social relations arising during the delegation process. In the course of her research Andreeva makes suggestions on how to improve the current legislation. For example, the author proves that the budget implementation should have some mobility and organizational and technical measures allowing to promptly redistribute financial flows without amending the budget law/decision should be established. Limitations of such measures should be also well defined. At the present time principles for legal regulation of social relations arising during financial maintenance of delegated powers are not documented. This research article is more of a theoretical nature, however, it wil be of interest to practical financial specialists. 

Keywords: interbudgetary transfers, conducting subject, public finances, financing, delegated powers, subventions (grants), Budget Code, financial maintenance, budget, ideas.

Abstract: The need to study the concept of «public expenditure» is caused by broad changes occurring in economic and political life of Russia. The relevance of this study is due to the special role of public expenditure as a legal institution, and the fact that public expenditure is primary to pubic revenues. In general, the financial law pays great attention to the analysis of legal regulation of public revenues and spending. International integration processes with Russia’s participation also impact on the public expenditure structure. The research uses the comparative legal method as well as analysis of the main features of expenditure aimed at meeting the public interest. The author comes to the conclusion that there is a need to introduce into scientific circulation the concept of «public expenses» defined as expenses made by public and legal entities and other parties in the process of their financial activities intended to meet public interest and in the manner prescribed by law.

Keywords: public expenditure, public interest, state functions, social needs, monetary fund, financial activities, public legal education, financial and legal concept, expenses, financial resources.

Abstract: The article contains analysis of state public debt issues. It is stated in the article that a balanced budget depends upon three main parameters: a) key directions and instruments of current state policy in the sphere of income and expenditures of the budget; b) the current stage of development of the economic cycle in the economy of the states; c) on priorities and perspectives for the long-term income from taxes and other obligatory payments into the state budget and the sums of other state income (including loans). The author analyzes the Russian budget reform, pointing out irrational use of public debt monetary funds, and numerous efficiency problems. The author provides analysis of various normative legal acts, de-facto actions of the government in the sphere of budget law reform. The author also evaluates the principle of balance within the contexts of Russian and foreign (the USA included) legislation, pointing out the surplus problem in the Russian budget.

Keywords: public debt, budget surplus, budget deficit, budget reforming, budget reform, budget balance, principles of the budget system, active deficit, passive deficit, state loan.