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Принципы бюджетной системы Российской Федерации: нормативное закрепление и реализация
This article presents a general analysis of the budgeting principles in Russia under the Budget Code of the Russian Federation in force. The author analyzed the legal meaning of every budgeting principle and its further impact on the legal framework for budgeting: uniformity of the budgeting system; budget autonomy; the principle of equality of rights to budgeting regarding constituent entities of the Russian Federation, municipalities; demarcation of revenues, expenditures and sources of financing budget deficits between different government units; transparency of budgeting; cash unity; the principle of whole budget expenditures cover; including of all income, expenses and sources of financing budget deficits into the single budget; budget balance; targeting of budgets; hierarchy of authorities empowered to budget expenditures; efficiency. The article disclosed the systemic effect of the budgeting principles.