Эволюция концепции государственного бюджета в дореволюционной России

Вестник Московского университета. Серия 26: Государственный аудит. 2018. № 2. С. 46–62.

Ryabova E.

The article is a study of historical development of views and public perception of a government budget before 1917.  The research is based on papers of the Russian scientists in the field of public finance mainly at a boundary of XIX-XX centuries. The public and scientific perception of “a government budget” during such historical periods as the Territorial Period (IX-XIII centuries), the Moscow Period (XIV-XVII centuries), and the Imperial Period (XVIII – 1917) is studied. By results of studying of historical development of the government  budget concept it was identified that the tendency of perception evolution of  the government budget concept from the private-law phenomenon (“a prince’s treasury”, “a sovereign’s treasury”) to public category with emphasis on a special role of a parliament in budgetary process. It is traced the interrelation between complication of public administration, financial science development and evolution of the government budget concept.

Keywords: финансовое право, бюджет, бюджетный процесс, бюджетное право, публичные финансы, public finance, budget, государственный бюджет, государственные финансы, budget law, state budget, budgetary process, public finance law, government budget, government finance