Features of Legal Regulation of Budgetary Policy in the Russian Federation

Abstract

The subject of the article is the budget policy of Russia as a legal document in the formation of the federal budget. The author analyzes the content of this concept, from the point of view of economic and legal aspects, to identify trends and shortcomings. To date, a full-fledged study of the legal regulation of Russia's budget policy has not been conducted. The author identifies three stages in the history of budget regulation of budget policy. For each of them, on the basis of the historical and legal method, the corresponding features in its regulation are determined. Currently, the budget policy is formed as part of the main directions of the budget, tax and customs tariff policy. The analysis of legal regulation showed that the Message of the President of Russia is the basis for the formation of budget policy. However, the general procedure for the formation, content and approval of the budget policy is not defined. Based on the comparison of the provisions of the President's Messages and the content of the budget policy, the author came to the conclusion that not all the proposals of the President of Russia in the field of budget relations are formed in its content. According to the results of the study, the following shortcomings in the legal regulation of budget policy are also noted. Thus, the budget policy does not contain any instructions on the initialization of new legal norms for its implementation in the reporting period. The budget policy does not analyze the relationship of the proposed non-financial measures with the indicators of the federal budget. The budget policy and the Message of the President of Russia are not synchronized in time, which leads to its "formal" nature in budget legal relations.