Tsaregradskaya Yu.K. Government Debt of the Russian Federation in Terms of Changes In Fiscal Legislation

Abstract: The subject of the present research article is the legal regulation of the Russian Federation government debt. The author of the article thoroughly examines the definition of the government debt, its kinds, forms and structure as they are set forth in the fiscal legislation of the Russian Federation. Special attention is paid to the legal regulation of the structure of government debt of the Russian Federation and constituents of the Russian Federation. The researcher has conducted the rather-legal analysis of the fiscal legislation provisions regulating the government debt of the Russian Federation  as originally framed in the Budget Code of the Russian Federation and redrafted in the new versino of the Budget Code of the Russian Federation proposed for consideration. The methodology of the present research is based on using the systems and historical approaches as well as the comparative law and content analysis of legal documents. The novelty of the research is caused by the fact that the researcher has conducted the rather-legal analysis of the provisions of the fiscal legislation regulating the government debt of the Russian Federation in terms of the current version fo the Budget Code of the Russian Federation and the new draft Budget Code of the Russian Federation. The researcher concludes that the new version fo the Budget Code of the Russian Federation contains legal regulations aimed at improving the legal regulation of debt relationships, particularly, the debt policy of the Russian Federation constituents. 

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