THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES
Relevance: social relations, including the sphere of finance and, accordingly, state management of them, are in the process of continuous transformation. Stable and effective development of the state requires clear legal mechanisms regulating all spheres of life. Finances (financial resources) and s...
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| Language: | English |
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LLC «MIAS Expert»
2024-04-01
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| Series: | Legal Bulletin |
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| Online Access: | https://en.legalbulletin.ru/data/documents/LB2024no1_4.pdf |
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| author | SAVINA A.V. |
| author_facet | SAVINA A.V. |
| author_sort | SAVINA A.V. |
| collection | DOAJ |
| description | Relevance: social relations, including the sphere of finance and, accordingly, state management of them, are in the process of continuous transformation. Stable and effective development of the state requires clear legal mechanisms regulating all spheres of life. Finances (financial resources) and state (municipal) property form the basis for the realization of tasks that ensure the satisfaction of public interests.
Objective: to analyze the concept of "budget", "treasury" and other similar categories in the aspect of public financial activity, revealing the boundaries of contact of social relations arising in relation to the implementation of budgetary activities by the relevant authorities and activities related to the management of treasury property. Problems under consideration: the issues of using in normative legal acts of constructions "state (municipal) treasury", "non-financial assets", "budget investments", "financial assets", etc. are investigated. The specifics of public financial activity are noted. Special attention is paid to the control powers of the Accounts Chamber of the Russian Federation not only in the sphere of finance, but also in the sphere of its control over the formation, management and disposal of federal property. The significance of these processes for public financial activity is assessed.
Methods: the research uses the method of analysis, historical, comparativelegal, formal-legal methods. The paper draws conclusions about the correlation between the concepts of "budget" and "treasury" in the aspect of public financial activity, summarizes the peculiarities of the limits of legal regulation of budgetary relations in the aspect of their comparison with the relations arising from the management of the state (municipal) treasury. |
| format | Article |
| id | doaj-art-ee052493f5884a5d9d692ca043ebe5ea |
| institution | OA Journals |
| issn | 2658-5448 |
| language | English |
| publishDate | 2024-04-01 |
| publisher | LLC «MIAS Expert» |
| record_format | Article |
| series | Legal Bulletin |
| spelling | doaj-art-ee052493f5884a5d9d692ca043ebe5ea2025-08-20T01:55:12ZengLLC «MIAS Expert»Legal Bulletin2658-54482024-04-01914251https://doi.org/10.5281/zenodo.11190898THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIESSAVINA A.V.0https://orcid.org/0000-0002-2107-8769Derzhavin Tambov State UniversityRelevance: social relations, including the sphere of finance and, accordingly, state management of them, are in the process of continuous transformation. Stable and effective development of the state requires clear legal mechanisms regulating all spheres of life. Finances (financial resources) and state (municipal) property form the basis for the realization of tasks that ensure the satisfaction of public interests. Objective: to analyze the concept of "budget", "treasury" and other similar categories in the aspect of public financial activity, revealing the boundaries of contact of social relations arising in relation to the implementation of budgetary activities by the relevant authorities and activities related to the management of treasury property. Problems under consideration: the issues of using in normative legal acts of constructions "state (municipal) treasury", "non-financial assets", "budget investments", "financial assets", etc. are investigated. The specifics of public financial activity are noted. Special attention is paid to the control powers of the Accounts Chamber of the Russian Federation not only in the sphere of finance, but also in the sphere of its control over the formation, management and disposal of federal property. The significance of these processes for public financial activity is assessed. Methods: the research uses the method of analysis, historical, comparativelegal, formal-legal methods. The paper draws conclusions about the correlation between the concepts of "budget" and "treasury" in the aspect of public financial activity, summarizes the peculiarities of the limits of legal regulation of budgetary relations in the aspect of their comparison with the relations arising from the management of the state (municipal) treasury.https://en.legalbulletin.ru/data/documents/LB2024no1_4.pdffinancebudgettreasuryfinancialactivitypublic money fundfinancial controllimits of legal regulationproperty managementnon-financial assetsbudgetary powers |
| spellingShingle | SAVINA A.V. THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES Legal Bulletin finance budget treasury financialactivity public money fund financial control limits of legal regulation property management non-financial assets budgetary powers |
| title | THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES |
| title_full | THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES |
| title_fullStr | THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES |
| title_full_unstemmed | THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES |
| title_short | THE LEGAL BASIS OF THE CONCEPTS OF “BUDGET” AND “TREASURY” AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES |
| title_sort | legal basis of the concepts of budget and treasury and their significance for public financial activities |
| topic | finance budget treasury financialactivity public money fund financial control limits of legal regulation property management non-financial assets budgetary powers |
| url | https://en.legalbulletin.ru/data/documents/LB2024no1_4.pdf |
| work_keys_str_mv | AT savinaav thelegalbasisoftheconceptsofbudgetandtreasuryandtheirsignificanceforpublicfinancialactivities AT savinaav legalbasisoftheconceptsofbudgetandtreasuryandtheirsignificanceforpublicfinancialactivities |