Issues of Legal Regulation of Expenditure of Republican Budget Funds by Public Authorities of the Republic of Abkhazia in the Framework of Harmonisation of the Legislation of the Republic of Abkhazia and the Russian Federation

Abstract

The article deals with questions of legal regulation of the budgetary legislation of the Republic of Abkhazia, current legal mechanisms of formation of financial security at the state level. The author presents mechanisms for implementing the Law “On State and Municipal Procurement” within the framework of harmonization of the legislation of the Republic of Abkhazia and the Russian Federation, in order to minimize or eliminate corruption factors in the occurrence of legal relations in the acquisition of goods, works and services necessary to ensure the activities and functions of public authorities and public administration of the Republic of Abkhazia. Analysis of the legal regulation of the budgetary legislation allowed identifying the problematic issues, which are poorly reflected in the normative legal acts or have logical contradictions. Proposals for improving the legislation of the Republic of Abkhazia in the budgetary sphere are substantiated.