A.S. Emel'yanov

Reforming Budgetary System of Russia and its Features in Complex Subordinate Entities: Forming Legal Base

2018. No. 4. P. 93–111 [issue contents]
In Russia, 1990s have seen a hard process of transfer to market relations and to themodern principles of organizing public power, which affected seriously, but not abolishedcontent of state planning. Even in the most crisis prone period of national development,which has occurred between 1990 and 1993, the process of social and economicplanning at the level of the federal government developed fast. More than a hundred state programs were adopted in those years. The contemporary Budgetary Code had focusedon reforming the budget system to integrate it. Its main objectives were program-orientedapproach, ensuring the goal-oriented approach at its short-, mid- and long-term levels.Organizationally, the reform developed at there stages: 1) federal, 2) regional and 3) local.The specifics of the second one are that in the phenomenon of complex subordinateentity having emerged in the 1990s. These entities had required, in particular, a specialapproach to organizing and performing budgetary planning. The first decade of the 21stcentury saw an attempt to find a solution of the issue by the enlargement of some RussianFederation subordinate entities by attaching autonomous regions to krais and oblasts.However, due to a number of causes, it was not made with the Khanty-Mansiysk district /Yugra within Tyomen oblast and the Yamalo Nenets district still within Arkhangelsk oblast.As early as in the 1990s, a unique mechanism of the interaction of the regions in budgetarysphere started its formation. The research of the mechanism is of value as it serves as aguarantor of the Russian economy and budgetary system in 21st century.
Citation: Emel'yanov A. (2018) Reformirovanie byudzhetnoy sistemy Rossiyskoy Federatsiii ego osobennostiv slozhno ustroennykh sub"ektakh: formirovanie normativno-pravovoy osnovy [Reforming Budgetary System of Russia and its Features in Complex Subordinate Entities: Forming Legal Base]. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 4, pp. 93-111 (in Russian)
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