Budget reforms in Russia: results and perspectives

Main Article Content

Dmitry Komyagin

Abstrakt

The article covers budget reforms in Russia which have been taking place since 1991. It presents both a mutli-perspective and retrospective glance at the modern reforms, and their continuity with regard to other Russian reforms from the historical past is discovered.Changes in the Russian legislation regulating budgetary relations and changes to inter-budgetary relations and the budgetary process are analyzed in details. The article contains a review of program documents describing the course of reform and a prediction of future changes.

Downloads

Download data is not yet available.

Article Details

Jak cytować
Komyagin, D. (2014). Budget reforms in Russia: results and perspectives. Przegląd Prawniczy Uniwersytetu Im. Adama Mickiewicza, 3, 279-293. https://doi.org/10.14746/ppuam.2014.3.17
Dział
Articles

Bibliografia

  1. Kh. Ozerov, Financial Law: Course of lectures given at the Moscow University, Moscow 1905.
  2. D.L. Komyagin, The Principle of Fiscal Unity: Experience of Comparative and Legal Research, “Administrative and Financial law” vol. 1, 2007.
  3. T.G. Nesterenko, Prerequisites and General Directions of the Budget Reform in the Russian Federation, “Reforms and Law” No. 1, 2007.
  4. A.A. Yalbulganov, State Controller and the Reform of Financial Control in Russia (1850 - 1860), “Public Financial Control in Russia: History, Theory, Practice” Kursk 2006.
  5. Y. V. Ginzburg, Legal Status of Province Treasuries in the Second Half of the 19th Century – Beginning of the 20th Century, “Financial Law”, No. 11, 2009.
  6. V. Bescherevnykh, Development of the Soviet Budget Law, Moscow 1960.
  7. N.A. Sinitsyn, Budget Law of Pre-revolutionary Russia, Moscow 1998.
  8. D. L. Komyagin, Budget as an element of strategic planning, “Financial Law” No 9, 2012; D.L. Komyagin Legal form of the budget policy, [in:] Outlines of budget and legal science of modern time, Moscow – Kharkov 2012.
  9. D. L. Komyagin, System of the Budget Law Principles (Russian Legislation and Scientific Dogmatics) “Reforms and Law” No. 4, 2012; D. L. Komyagin, Budget Law in Russia: Budget Structure and Budget System, “Public Legal Investigations” No. 3/4, 2011.