Aleksandr Yalbulganov1
  • 1 National Research University Higher School of Economics, 20 Myasnitskaya Str., Moscow, 101000, Russian Federation

Theory of Budget in the Russian Financial Law Doctrine

2019. No. 1. P. 71–88 [issue contents]
The paper considers the concept of budget being shaped for 200 years within financiallaw concept. The paper touches upon the evolution of the theory in the Westernstates and the influence of the Western legal scholars on the concept of financial lawand budget theory in Russia. The achievements of Russian researchers are shown, inparticular created by I.T.Tarasov theory of financial laws as a special type of statutesrepresenting the subject matter of financial law. He systematized the concept of financiallaw in postulates: financial laws as a concept in financial law; financial laws as a remedy for treasury rights and taxpayers; financial laws and taxes and duties; financial laws andexpenses; execution of financial laws and state inventory (budget). Tarasov’s conceptinfluences the development of the Russian theory of financial law and the role of statebudget. The author attempts to answer the question what a budget represents in terms ofRussian, Soviet and modern Russian researchers. He shapes his own opinion based onfinancial law, in particular the fact approving budget as a legislative norm legalizes publiccosts and revenues and stresses the social economic relevance of budget as financialplan, guarantee of its absolute execution. The paper concludes that materially budgetlaw is a statute as it is a statute regulating public costs and revenues. Formally, budgetlaw is a document serving as a source of financial and budget law regulating public costsand revenues.
For citation: Yalbulganov A.A. (2019) Theory of Budget in the Russian Financial Doctrine. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 1, pp. 71–88 (in Russian) DOI: 10.17-323/2072-8166.2019.1.71.88
Citation: Yalbulganov A. (2019) Uchenie o byudzhete v doktrine rossiyskogo finansovogo prava [Theory of Budget in the Russian Financial Law Doctrine]. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 1, pp. 71-88 (in Russian)
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