Budget violation as a basis for bringing to budget responsibility

Abstract

The article contains an analysis of budget legislation on the problems that, to one degree or another, hinder the stable development of budget law. Most of the problems are based on a too narrow understanding of the subject composition of science and law, as well as a lack of a single methodological factor in cognition; one should also take into account the lack of certainty in the scientific criteria of cognition. The objectives of this article in this study is to build the most effective solution to the modernization of budget legislation. In the research, the authors used the following research methods: logical method, systemic and formal-legal analysis, comparative and generalizing methods.