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Financial Law and Management
Reference:
Boltinova, O.V.
Problems of funds functioning
in the federal budget
of the Russian Federation
// Financial Law and Management.
2014. ¹ 1.
P. 83-100.
URL: https://en.nbpublish.com/library_read_article.php?id=63621
Boltinova, O.V. Problems of funds functioning in the federal budget of the Russian FederationAbstract: the article concerns the issues of funds functioning in the federal budget of the Russian Federation. The author singles out the following types of funds in the Russian legislation: the 1. Reserve funds related to oil and gas income of the federal budget; 2. national welfare; 3. reserve funds of the state executive bodies and local administrations; 4. Reserve fund of the President of the Russian Federation; 5. The federal roads fund; 6. Funds for inter-budgetary transfers provided from the federal budget. The author studies the history of formation and division of the Stabilization Fund. The article contains evaluation of the novelties in the sphere of funds functioning and funds functioning in the foreign states. The author singles out the following systems for managing the finances of these funds: 1) state administration of finances from the sovereign funds; 2. Non-governmental management of finances from the sovereign funds. The article also points out the ways of development for the state savings in the Russian Federation, as well as the analysis of the inter-budgetary transfers in the Russian Federation. Keywords: funds, inter-budgetary transfers, Stabilization Fund, Reserve Funds, oil-and gas transfers, managing the fund finances, budget assignations, donation, subsidy, subvention.
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