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Financial Law and Management
Reference:

Gracheva, E.Y. Key budget control development tendencies in the Russian Federation

Abstract: the article concerns the key directions of budget control development in the Russian Federation. The author evaluates the specific features of budget control formation via the excursus to the history of law. The author singles out the following stages of budget control formation: 1) XVII- to XIX centuries; 2) the verge of XIX — XX centuries; 3) the Soviet period; 4) post-Soviet period. The use of historical method allows to single out the key tendencies of formation, functioning and development of financial control. The author singles out two groups of propositions for the amendments to the norms of the Budget Code of the Russian Federation, which is elimination of “editorial” defects on one hand, and cardinal changes in some norms on the other hand. It is offered to provide for the fundamentals of the legal regulation of control and accounts bodies of the constituent subjects of the Russian Federation within the framework of the Budget Code of the Russian Federation. The author mentions various forms of budget control, then she comes to a conclusion that it is necessary to provide for them legislatively. Finally, the author proposes to pass the law on financial control, which would regulate the relations in this sphere.

Keywords:

budget control, financial control, budget law, forms of budget control, history of financial control, Accounting Chamber, control and accounts bodies, goals of financial control, tax inspection, revision.

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