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Financial Law and Management
Reference:
Bekher, V.V.
Legal regulation
of the cash execution of the budget
// Financial Law and Management.
2014. ¹ 1.
P. 66-74.
URL: https://en.nbpublish.com/library_read_article.php?id=63619
Bekher, V.V. Legal regulation of the cash execution of the budgetAbstract: This article concerns the issues of regulation of the cash execution of the budget. The author provides examples of cash execution of the budget in various states around the world, pointing out similarities and differences in legal regulation in these states and in Russia. The article point out the main novelties of cash execution of the budget in the Russian Federation, namely: restructuring the budget institution, formation and development of the state integration information system of public finances administration «Electronic Budget». The author analyzes the problems of legal regulation of the cash execution of the budget, including the preexisting ones, and the ones that appeared due to the above-mentioned novelties. It is stated in the article that Russia may gain greater standing in a new global world thanks to an improved budget process. The author also mentions the problem of budget transparency in the Russian Federation and the related problems. The Russian Federation should concentrate on improvement of the national financial systems and institutions in order to achieve the necessary level of security in the sphere of public finances administration. Keywords: cash execution of budget, budget law, budget process, the principle of cash unity, budget institutions, electronic budget, transparency of budget implementation, open budget, financial security, national financial system.
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