Library
|
Your profile |
Financial Law and Management
Reference:
Pokachalova, E.V.
Legal problems of public debt
in the conditions of deficit
and surplus state budget policy
// Financial Law and Management.
2014. ¹ 1.
P. 4-22.
URL: https://en.nbpublish.com/library_read_article.php?id=63615
Pokachalova, E.V. Legal problems of public debt in the conditions of deficit and surplus state budget policyAbstract: The article contains analysis of state public debt issues. It is stated in the article that a balanced budget depends upon three main parameters: a) key directions and instruments of current state policy in the sphere of income and expenditures of the budget; b) the current stage of development of the economic cycle in the economy of the states; c) on priorities and perspectives for the long-term income from taxes and other obligatory payments into the state budget and the sums of other state income (including loans). The author analyzes the Russian budget reform, pointing out irrational use of public debt monetary funds, and numerous efficiency problems. The author provides analysis of various normative legal acts, de-facto actions of the government in the sphere of budget law reform. The author also evaluates the principle of balance within the contexts of Russian and foreign (the USA included) legislation, pointing out the surplus problem in the Russian budget. Keywords: public debt, budget surplus, budget deficit, budget reforming, budget reform, budget balance, principles of the budget system, active deficit, passive deficit, state loan.
This article can be downloaded freely in PDF format for reading. Download article
References
1. Gerasimenko V. P. Finansy i kredit : uchebnik / V. P. Gerasimenko, E. N. Rudskaya. – M. : INFRA-M: Akademtsentr, 2011.;
2. Golodova Zh. G. Finansy i kredit : ucheb. posobie / Zh. G. Golodova. – M. : INFRA-M, 2011.; 3. Zolotarchuk V. V. Makroekonomika : uchebnik / V. V. Zolotarchuk. – M. : INFRA-M, 2011. 4. Myslyaeva I. N. Gosudarstvennye i munitsipal'nye finansy : uchebnik / I. N. Myslyaeva. – M., 2004.; 5. O problemakh formirovaniya i ispol'zovaniya sredstv Stabilizatsionnogo fonda (Interv'yu direktora Departamenta finansovoy politiki Minfina Rossii A. L. Savatyugina «Stabilizatsionnyy fond: formirovanie i ispol'zovanie» (Finansy. – 2004. – ¹ 12.); 6. Ryzhkova E. A. Byudzhet i byudzhetnoe pravo v zarubezhnykh stranakh / E. A. Ryzhkova // Finansovoe pravo zarubezhnykh stran : sb. nauch. trudov / pod obshch. red. G. P. Tolstopyatenko. – M., 2001. – Vyp. 2.; 7. Troshin A. N. Finansy i kredit : uchebnik / A. N. Troshin, T. Yu. Mazurina, V. I. Fomkina. – M. : INFRA-M, 2011.); 8. Finansy : uchebnik / pod red. S. I. Lushina, V. A. Slepova. – 2-e izd., pererab. i dop. – M., 2003. – S. 208; Zolotarchuk V. V. Makroekonomika : uchebnik. – M. : INFRA-M, 2011 |