Достижение баланса интересов субъектов бюджетной деятельности в условиях бюджетно-правовых режимов

Abstract

The analysis of a problem of achievement of balance of interests in the conditions of regime and legal budgetary regulation assumes characteristic of the dynamic nature of interest that expresses not only the nature of the purpose, the nature of intentions in activity of subjects, but also direct activities for emergence, change or the termination of the rights and duties. Coordination of interests of participants of any design of regime and legal regulation is defined by the system of participants of these legal relationship. In hierarchy of interests of society – the states – the territorial subject of the federation – public authority – the legal entity are, etc. possible and widespread options when the interests of one subject are implemented through implementation of interests of other subjects that does not exclude existence of independence of interests of everyone. The balance of income and expenses as guarantee of financial stability, assumes a rational ratio between the opportunities (which are expressed in the budgetary receipts) and the requirements (which are characterized by the budgetary expenses) between which balanced ratio – ideal option which at the same time assumes also certain deviations (deficiency or surplus of the budget).