Abstract
Introduction. The article covers the main principles, challenges and structure of the budget system. The article compares the budget revenues with expenditures regarding the issues related to the foundations of the constitutional system of the state and through this perspective analyzes the laws and provisions of the Japanese Constitution.Materials and methods. The methodological basis of the article is formed by special and specific scientific (comparative legal and technical) methods. The interdisciplinary method was used to explore the issues that overlap sectoral legal sciences. The use of the above mentioned methods made it possible to explore the issues in an interconnected, holistic and comprehensive manner.The results of the research. The essence and structure of the budget process and its role in the legal system of Japan were determined. The budget system of Japan has been developing for a long time and now it is one of the main state institutions. Nowadays the budget system is closely connected with social, tax, political and economic spheres.Discussion and conclusions. The article covers the constitutional and legal features concerning adoption of the budget and regulation of the budget process in Japan. The Constitution and the laws regulating the budget system and the budget process, were analyzed. The legal framework, which contributes to ensuring all constitutional and legal principles in adopting the budget and implementing the main aims, was explored.
Highlights
The article covers the main principles, challenges and structure of the budget system
The article compares the budget revenues with expenditures regarding the issues related to the foundations of the constitutional system of the state and through this perspective analyzes the laws and provisions of the Japanese Constitution
The budget system of Japan has been developing for a long time and it is one of the main state institutions
Summary
Наряду с уже упомянутыми принципами, Конституция устанавливает принцип ежегодности бюджета, а также предусматривает возможность утверждения Парламентом публичных расходов на многолетний период. Конституция Японии содержит в себе ключевые принципы бюджетной системы, которые получили свое развитие в законодательстве, поскольку важную роль играют принципы, содержащиеся в Законе о публичных финансах No 34, 1947 г. В заключение стоит сказать, что принцип транспарентности (открытости, гласности) бюджетного процесса не находит своего прямого отражения в Конституции и Законе о публичных финансах, но он имеет закрепление в докладе Международного Фонда 2001 г. Обеспечивающий прозрачность бюджета, получил свое выражение в ежегодной брошюре «Коротко о бюджете», где включена информация о финансовой и экономической политике государства; бюджетный доклад, представленный Парламенту; некоторые социальные и экономические программы, которые финансируются из бюджета; государственная программа займов и инвестиций и др.
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