The article considers the uniform account of budget in the Russian Federation, opened for the Federal Treasury Office. On the basis of analysis of the mechanism of functioning of the uniform account the author shows its importance for effectuation of budgetary process.
Key words: budget, execution of budget, Federal Treasury Office, uniform account of budget, cash servicing of execution of budget.
The article concerns legal opportunities of substitution of payment for negative impact on the environment by an ecological tax, studies legal nature of payment for negative impact on environment as well as the issues of realization of environmental (nature-oriented) functions of these public-law payments.
The article is devoted to clarify the essence of non-tax of the public income. The author is given own universal definition of public revenues in three different ways. Article describe some theoretical and practical problems, which include decentralized income, imperfection of classification of the public income, heterogeneity of non-tax revenues. It is proposed to consider the public revenue in its various states, first - as a source of income, then - as a budget revenue, and then, subjected to the administration.
The author of the article analyses significance and problems of use of comparative-law method in contemporary financial law.
The article deals with the question of whether the payment of a person implies the emergence of the tax had the right to participate in decisions on budget allocations, and hence the right of Parliament to pass a law on the budget?