В РФ, как и в любой стране, формирование budget system is based on certain principles. Principles are the most general and essential provisions defining the structure, content and nature of the interaction of all aspects relating to the work of the budget system. Such principles are fixed in the Russian Federation and are considered in detail in a special legislative act - the Budget Code. Directly the principles of building the state budget system are set forth in the fifth chapter of this Code.
The most important principles of the functioning of the budget system will be discussed below.
one.The principle of level differentiation of the budget balance provides that specific types of budget resources are formed by their strictly specified sources of tax revenues. In addition, the level factor is taken into account, i.e. delimitation of tax and budget structures to federal and regional.
2The established principles of the unity of the budget system provide for the preservation and its work as a single whole system of education, operating on the basis of a common monetary system and unified types of budget documentation and general laws.
3. The principle of autonomy is:
- granting the right to implement the budget process to local (regional) bodies legislative power;
- each subject of the budget process has its own base for its formation;
- legislative distribution of powers for the formation of budgets;
- the right of government institutions to distribute budget expenditures and sources of their replenishment.
four.The principles of the budget system, providing for the complete reflection of all budgetary resources accumulated in the country’s system and their full use for financing programs stipulated by the budget legislation.
5.The principles of balancing budgets assume that the amount of funds in the expenditure part of the budget is consistent with the possibilities of sources for its replenishment. Minimizing its deficit is the basic rule that ensures the implementation of this principle.
6. The principle of efficiency implies the economical use of budgetary resources, which obliges the authorities to achieve the solution of the current economic problems at the lowest cost.
7The principle of publicity establishes that all information relating to the course of the budget process is subject to publication in the media. In addition, this principle establishes that all procedures for approving budget plans must be open. Secret articles are reviewed and approved only at the federal level.
8. The principle of reliability means a high degree of reliability and reliability of information about the content of budget activities, realistic forecasting of the budget process and its execution.
I.The principles of building a budget system based on targeting and strict targeted use of resources imply that they are distributed in such a way that the recipient can have them only after a convincing justification of the financing objectives.
В соответствии с дополнениями в Кодекс, не redistribution of budgets between their levels is allowed, with the exception of the federal one, in which special funds are created for targeted financing of urgent state or social programs.
Federal acts that are related toregulation of the budget process, and establish the responsibility that can be borne by officials who have committed violations in this area. Such authorization can also be considered as an additional and necessary principle of the budget system. The principles of building a budget system are a substantial basis for creating a legal framework for regulating budget processes.
