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Учение о бюджете в доктрине российского финансового права
The paper considers the concept of budget being shaped for 200 years within financial law concept. The paper touches upon the evolution of the theory in the Western states and the influence of the Western legal scholars on the concept of financial law and budget theory in Russia. The achievements of Russian researchers are shown, in particular created by I.T.Tarasov theory of financial laws as a special type of statutes representing the subject matter of financial law. He systematized the concept of financial law in postulates: financial laws as a concept in financial law; financial laws as a remedy for treasury rights and taxpayers; financial laws and taxes and duties; financial laws and expenses; execution of financial laws and state inventory (budget). Tarasov’s concept influences the development of the Russian theory of financial law and the role of state budget. The author attempts to answer the question what a budget represents in terms of Russian, Soviet and modern Russian researchers. He shapes his own opinion based on financial law, in particular the fact approving budget as a legislative norm legalizes public costs and revenues and stresses the social economic relevance of budget as financial plan, guarantee of its absolute execution. The paper concludes that materially budget law is a statute as it is a statute regulating public costs and revenues. Formally, budget law is a document serving as a source of financial and budget law regulating public costs and revenues.