On the Ergonomics of the Federal Budget Process

Abstract

Questions of the organization of the budget process go back to the problem of reproduction of state solvency. Meanwhile, among the participants of the budget process, the dependence of the state's solvency on its effectiveness, which, in turn, is a function of budget policy and features of decision-making on the use of public Finance, is not fully realized. The role and place of strategic planning documents in the budget policy and their correlation with the basic laws directly affecting the budget, tax and debt policy need to be clarified. It is not clear what role national projects should play in budget policy and how they should be reflected in the budget process. In the study of the chain links of such dependencies the authors used an extraordinary approach. The efficiency of the budget process is assessed in terms of its ergonomics based on the principles of transparency and stability. Legal conditions, volume and structure of the Federal law on the Federal budget for the financial year and planning period are estimated, its text articles, quantitative and qualitative structure of appendices are analyzed. As the results of the study, the characteristics of the tasks and tools to achieve the ergonomics of the Federal budget process are given.