Sources of budget law. The concept of fiscal law. Principles and subjects of budgetary law

Virtually at all times, humanity has sought to achieve the most successful social organization. Initially, this was the tribal community. Later, people realized that such a formation does not allow the human genius to reveal itself completely. That is, the formality of all relations did not allow the unification of a large number of individuals within the community. Therefore, in the process of searching, people realized that social formations, or rather, relations in them, should be regulated not only by religious, patriarchal or other primitive norms, but also by moral mores. So there was a right. And the emergence of this universal regulator of social relations in the world has led to the fact that people have managed to move to a new level of social organization. Thus, states began to emerge in the world.

Today there is a huge number of countries on the planet. This indicates a high level of development of the social organization of society, which, in turn, exists thanks to national systems of law. However, each state is considered to be so only if there are certain signs. One of them is the domestic economy. It should be noted that the financial life of the state is one of the main indicators of its development. In turn, the key aspect of the financial sector of any country is the budget. Absolutely all actions carried out with him are regulated by law. A large number of regulatory standards in this area have accumulated for a long time, which led to the appearance of a budget law, which will be discussed in the article.

The financial sector of the state

The budget and budget law are just derived elements from the financial sector of the national economy of the state. In this case, we consider the peculiarities of the budgetary sector within the framework of the legislation of the Russian Federation. But, proceeding from the features of the state treasury, which will be discussed later in the article, its regulatory branch of law is part of a different legal structure. It should be noted that a fairly long time the budget law was only a financial institution. However, the accumulation of a large number of norms and increasing importance led to the separation of the budgetary institution into a separate industry. Thus, the financial sector of the state can be conditionally divided into several components, namely: the sphere of the budget and the sphere of the economic state.

Financial right

Before a direct examination of the specifics of budget law, it is necessary to understand the key factors of the ancestor of this industry. This is today the financial right. This legal branch is nothing more than a set of legal norms governing public relations in the field of education, as well as expenditures of public monetary funds that are necessary in the process of implementing public functions. Thus, if the budget law regulates only the budget, then financial - the allocation of money from this budget. Of course, such a definition is extremely "truncated," but it most accurately shows the differentiation of the two legal branches represented. It should also be noted that financial law is also regarded as a legal discipline. It is studied and taught in the legal institutions of the Russian Federation with the aim of training highly qualified lawyers.

The State Budget as a Source of the Emergence of Budget Law

It is worth noting that financial law, budget law - these are the branches that are somehow connected with the state treasury. The difference is manifested only in different forms of this connection. This means that it is necessary, first of all, to consider the main stumbling block - the state budget. It would seem that almost every citizen of Russia knows what the treasury of the country is. However, in reality, everything is much more complicated than ordinary citizens "draw" themselves.

Thus, the state budget is a document having the force of a legislative act, which prescribes all schemes of activity of state bodies and services without exception, as well as the procedure for carrying out financial programs for which budget funds are spent. In addition, the submitted document determines the amount of deductions from the treasury of Russia in order to satisfy the activities of public bodies, services, local governments, etc. It should be noted that all contributions are proportional to the expected budget revenues. Given all of the above, we can conclude that the budget is equally the financial forecast for the year and part-time "money" source of government work.

But the budget does not appear just like that. It is issued every year by the highest legislative bodies. This process, as well as other activities related to the state treasury, is regulated at the legislative level by the budget law.

The concept of budget law

The budgetary law refers to the branch of the national legal system of the Russian Federation, which regulates the existing foundations of the state structure within the existing budget, as well as the processes of its formation, execution, control over its implementation and activities of subjects of budgetary law. It should be remembered that this industry regulates not only the treasury at the national level, but also the processes that arise at the level of the subjects of the Federation. Thus, the notion of budgetary law covers not only the regulatory process nationwide, but also budgetary legal relations directly within the structural elements of the Russian Federation.

Among scholars there are always disputes about the place of the budget in the national system of law. The emergence of such problems is quite logical, because initially, as already mentioned, this industry was an institution of financial. To date, there are two main approaches to the vision of budget law. On the one hand, it is a sub-sector, on the other - a completely independent legal industry, independent of others. Of course, there are more adherents on the side of independence of budgetary law. After all, the presented branch has its own subject composition, sources and, most importantly, the subject of legal regulation.

Subject of budget law

The subject of the budgetary sector is one of the main factors that distinguishes it as an independent branch in the national legal system. Thus, the norms of the budget law are regulated by the following types of public relations:

- the formation of budget revenues, the purpose of which is the universal replenishment of the state treasury;

- coordination and strict control of all budget expenditures without exception;

- Preparation of a budget law through the implementation of the budgetary process with the bringing to life of all its stages;

- control over the use and implementation of the budget;

- bringing to justice of all persons who in one way or another violate budgetary legislation in the territory of the Russian Federation;

Thus, the subject of budgetary law fully covers all possible legal relationships that arise in the process of using the state treasury.

Budgetary rules of law

Direct regulation of the subject of fiscal law is carried out with the help of special legal norms. Like other types of norms of certain legal branches, budgetary ones have a standard structure, which consists of three elements, namely: hypotheses, dispositions and sanctions. Some scientists argue that sanctions in the budget law, or rather, in the norms of this industry, no. In other words, the budget law does not provide for liability for violations. However, such a statement is erroneous, since in some legislative acts of the Russian Federation, which will be discussed later in the article, sanctions are provided for violations of the budget regime.

Types of budgetary norms

It should be noted that budget law is one of the few sectors in which both procedural and material norms are present. Thus, in its material part, the provisions on the structure of the state treasury, the list of incoming revenues, expenditures, the process of their distribution, etc. are fixed. Procedural norms are most often used at the time of drafting, reviewing and establishing a budget law. In other words, they regulate the relations that arise in the process of creating a normative act of the state budget of Russia. Also, such rules regulate all processes that are somehow connected with the implementation of the provisions of the budget law.

Subject composition of the industry

Given the specifics of the budget law, it should be noted the existence of special subjects in the actual implementation of the regulation of public relations. Subjects of fiscal law are conventionally divided into three large groups:

1) The state itself, as well as other administrative-territorial entities.

2) Executive authorities (central and constituent entities of the Russian Federation).

3) Organizations of municipal and state type.

The groups presented above show that the subjects of the budget law are, to a greater extent, state entities related to different branches of power. That is, the subjects organize the execution of the budget by coordinating the movement of budgetary funds. It should also be noted that it is precisely behind them that the duty to monitor the actual implementation of budget legislation is enshrined.

Sources of the industry

Sources of budget law - a set of external forms of expression of norms, principles and systems of this industry. In other words, sources can be called specific normative acts, in which budgetary norms of law are fixed. To date, the latter can be found in three main normative acts, namely:

- the Constitution of the Russian Federation;

- Budget Code of the Russian Federation;

- The law on the federal budget, which is published annually.

Thus, the sources of budget law have their hierarchical structure, which makes it possible to effectively implement the norms of the legal branch presented in the article.

The Role of Budget Legislation

All sources of budgetary law, or rather the provisions of their normative acts, are built without exception on constitutional principles. Therefore, the main normative act of the Russian Federation fixes the key provisions of the budgetary organization in the country. As for the annual budget law, this is a more procedural act, with the help of which the country's funds are actually distributed among the relevant state authorities. The most important normative act is the Budget Code of the Russian Federation. It is in him that the concepts of the subject composition of the industry, the principles of the budget law, its functions, as well as the principles of the budget regime in general, are fixed.

Sources of the budgetary branch in science

Sources of budget law play a big role for the science of the same name. In the preparation of highly qualified lawyers, regulatory acts related to the budgetary sector are repeatedly studied for the comprehension of all the pitfalls. At the same time, the most important are the annual laws on the budget, because according to them one can see the development trend of the entire economic system of the state. Thus, the sources of budget law, a general characteristic of which was given in the article, largely help novice lawyers to get acquainted with this industry.

System Industry

In terms of the structural distribution of legal norms, budget law is no exception. The system of budgetary law has a standard form. It includes two elements: a common and a special part. Each element includes the rules governing certain budget processes. For example, the general part includes the principles of budget law, its structure, the concept of norms, as well as other important statistical institutions. The special part is, to a large extent, the set of norms that regulate directly the budget process and activities to monitor the implementation of the budget law.

Conclusion

Thus, the article presents the concept, sources of budget law and other features of this industry. It should be noted that this part of the legal system of the Russian Federation is one of the most important, since the economic situation in the country depends on it.