Budgetary Law Research Articles

A consolidação do cabimento do controle concentrado de constitucionalidade das leis orçamentárias

This paper provides an overview of the evolution of the Federal Supreme Court's understanding of concentrated constitutional judicial review of budgetary laws, especially by means of a Direct Action of Unconstitutionality (ADI), presenting former precedents that rejected such constitutionality control, up to the present day, with the overcoming of that rejection, demonstrated in several recent Supreme Court's decision on the matter.

The budget and budgetary law of the Polish People’s Republic

The budget and budgetary law of the Polish People’s Republic

The public interest perspective in the medical grounds

The goals include the obtained results from the advisable sources, specifically as a sense of the carried-out analysis. So it is a conceivable objective that the legal national interest perspective should be explicit pursuant to the doctrine. The patient has a number of rights not cataloged numerus clausus. However, how has legislation changed in the face of the pandemic and European Union budgetary law? Did it have an impact on strengthening the law and increasing the focus on the patient? In such difficult times of a pandemic, it was necessary, therefore, to adapt more to technological and legal developments. The restrictions that resulted from the pandemic, however, were intended not to infringe on patients' acquired and absolute human rights. It is an important dogmatic and historical method in the sense that this is a work with a historical dimension because it is describing the most important events in the history of the globe for human rights and medical law, which are trying to combine. In conclusion, it is important to share knowledge in the field of medical law that is popularized in the field of documents considered medical, which has been discussed more in the text. It aims to indicate where an individual would assert the rights if not through the proliferation of specialized human rights courts. What is more significant, the representation of states is related to their international competencies, which may, in the future, ensure membership of other international organizations, in order to focus the role of a global coordinator of similar problems in the European sphere. It is the choice of countries to belong to international specialized organizations that make it easier to shape mechanisms for the protection of medical rights.

The concept of budget regulation in the Russian Federation

This article is devoted to the consideration of issues related to the formation of a modern concept of budgetary regulation — the streamlining of social relations for the intra-system distribution and redistribution of budgetary funds in order to effectively implement national projects for the innovative development of modern society. The basis of the study was the objective needs of modern Russian society in achieving the national goals of the development of the state as a guarantee of its sovereignty. It has been established that budget regulation within the framework of the concept being formed is considered as a multidimensional concept: a legal mechanism, a system of methods, a type of budget activity. In the course of the study, various aspects of the systemic organization of budgetary regulation methods were identified. It is determined that the main classification of budgetary regulation methods is their subdivision into the main (primary) and derivative (secondary) methods that are in a subsidiary relationship. The basic legal properties of primary and secondary methods of budgetary regulation, considered from the budgetary and legal positions as a set of budgetary powers of public law entities of the appropriate level, are substantiated. Proposals have been formulated to amend the Budget Code of the Russian Federation, corresponding to the concept being formed. It is concluded that the totality of financial and legal norms regulating interbudgetary relations form a complex legal institution of “budgetary regulation” as part of the budgetary law sub-branch of financial law.

Legal Regulation of the Provision of Inter-Budgetary Subsidies

The subject of the research is the norms of the budget legislation of the Russian Federation aimed at regulating relations related to the provision of inter-budget subsidies. The purpose of the study is to consider the concept of “subsidy”, to determine the main features inherent in this legal category, to analyze inter-budgetary subsidies on their basis, to identify problems in the legal implementation of these inter-budgetary transfers, to develop proposals for their legislative resolution, to present the Author's definition of the concept of “inter-budgetary subsidies”. The methodological basis of the study is a set of scientific methods: formal-legal, structural-functional, comparison, search and analysis of scientific and regulatory material. The scientific basis of the study was the work of scientists in the field of financial and budgetary law. With regard to inter-budgetary subsidies, the content of this concept, the definition of the signs of the cash payment in question, which distinguish it from other inter-budgetary transfers, is of particular importance. In addition, in the study of inter-budgetary subsidies, the issues of their compensatory and gratuitous nature, the voluntariness and coercion of the provision of interbudgetary subsidies, including the possibility of the existence of subsidies as transformed fiscal and tax payments, are of particular scientific and practical importance. On the basis of the features inherent in subsidies, the article presents arguments about the gratuitousness of inter-budgetary subsidies, formulates proposals for the abolition of subsidies provided to the budget of a constituent entity of the Russian Federation from the local budget as inconsistent with the requirements of subsidizing and acting as a tool for forced withdrawal of budgetary funds. Also, despite the existence of the practice of normative legal regulation of relations on the provision of intergovernmental subsidies on the terms of 100 percent co-financing, the article substantiates the conclusion that such an approach is inadmissible. Based on a comparative analysis of inter-budgetary subsidies and other inter-budgetary transfers, the study makes an introduction to the need to amend the legislation to eliminate the identity of the purposes of providing these transfers and the regulatory case of 100 percent co-financing of other inter-budgetary transfers. Based on the results of the study, the article presents the Author's definition of inter-budgetary subsidies.

The Subject of Budgetary Law: From History to Modernity

The article notes that the legislative consolidation of the content of budgetary legal relations did not solve the problem of determining the subject of budgetary law. At the same time, the defi nition of the subject of budget law remains an important issue, and solution of the trajectory of development of the theory and practice of legal regulation of budgetary activity depends on it. The approaches to defi ne the subject of budget law in domestic science in the pre-Soviet, Soviet and modern periods are analyzed. There is a tendency to expand the subject of legal regulation of modern Russian budget legislation, the author gives examples of legal norms governing relations that go beyond budgetary relations: provisions on a state task, on subsidies to legal entities, on procurement for state (municipal) needs, etc. ... The article indicates that at the present stage, budget legislation for the fi rst time was the legal basis for regulating many public relations directly or indirectly related to budget expenditures, due to which, in lawmaking and law enforcement practice, problems arise associated with the relationship between the norms of budget law and the norms of other branches of law. Along with the indicated tendencies, the author points to the insuffi cient regulation of certain areas by the budgetary law, for example, fi nancing of expenditures on social security of the population. In conclusion, the author points out the necessary to renew the scientifi c discussion concerning the defi nition of the subject of legal regulation of budget legislation and the subject of budget law in Russia.

El nuevo marco presupuestario de la Unión Europea para la recuperación postpandemia

The European budget sits at the core of initiatives for recovery from the COVID-19 pandemic in the European Union. The European recovery plan brings together areas that had evolved apart so far, such as economic policy coordination, European budgetary law, cohesion policy and the defence of rule of law. This study reviews and interlinks the pillars on which the European budget will be based in the on-going seven-year period. The scope of analysis of the new legal instruments adopted covers the Own Resources Decision, the European Recovery Instrument, the Multiannual Financial Framework, the Recovery and Resilience Mechanism and the Regulation on budget conditionality for the rule of law. The relaxation, due to the pandemic, of principles and limits that seemed immovable hitherto suggests progress and deepening in the European integration process, paving the way towards a fiscal union, a perspective that faces conflicting reactions and constitutional boundaries at the national level. Our findings show, however, that intergovernmental features predominate in the governance of the new budgetary framework, adding a cautionary note as to whether the supranational institutions that embody democratic control will be able to fulfill their function.

Protecting the Rule of Law Through European Budgetary Law: A Plea for a New Sanctions Mechanism

Protecting the Rule of Law Through European Budgetary Law: A Plea for a New Sanctions Mechanism

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The article deals with the principles of application of budgetary coercive measures in the context of improving budgetary legislation in accordance with the requirements of the European Union. Budgetary and legal coercion, as a kind of state coercion, is a type of financial and legal coercion. It has all the features of the latter, developing in relation to specific budgetary relations; it acts not as an independent category of legal responsibility, but as a kind of financial and legal coercion. Budgetary and legal coercion is the external influence of the state, represented by authorized bodies, on the behavior of individual participants in the budgetary process concerning the application of measures of budgetary coercion, which impose additional encumbrances of property or organizational nature on the unfulfilled obligations provided by budgetary law, in order to ensure compliance with law and order in the budget sphere. The significance of the principles of law for the formation of normative and legal regulation of budgetary and legal coercion is considered. The principles of financial law and their influence on the formation of the principles of budgetary law are described. The general legal principles of application of measures of budgetary and legal coercion are analyzed; their role in establishment of budgetary and legal responsibility is defined. Based on the current legal framework, special principles for the application of budgetary coercive measures are determined, including those that have not been formally fixed in the Budget Code of Ukraine, but are fragmented in the normative and legal acts of budgetary legislation. With regard to budgetary offenses concerning measures of budgetary coercion, the principles of legality, priority of public interests, and division of functions in the field of financial activity on the basis of separation of powers play a special role. The main branch principle of budgetary law in the context of the implementation of measures of budgetary coercion is the principle of addressable and target nature of budgetary funds.

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The article conducts a theoretical and legal study of the concept and system of principles of budget law, scientific approaches to understanding and implementing the principles of the budget system of Ukraine. The analysis of approaches to the definition of principles of law, financial law is carried out, definitions of principles of budgetary law which are contained in scientific national and foreign legal literature are considered, features of influence on the formation of principles of budgetary law and normative-legal fixing are specified. The difference between the principles of budget law and the principles of budget activity is indicated. The place of budget law as a sub-branch of financial law is defined. Budget law is an element of the financial law system. The system of principles in force in budget law is similar to the system of principles of financial law with the difference that a group of special principles is added to them. These principles can be called their own, as they apply only to budgetary relations, have a unique legal scope, and are externally normatively expressed in the budget legislation in the form of principles of the budget system of Ukraine. The system of principles of budget law includes: general principles of law inherent in the entire legal system; intersectoral principles inherent in financial law, all elements of this branch of law; principles inherent only in financial law and apply to all elements of this branch of law; principles inherent only in budget law, own principles that apply to all elements of this subsector and are normatively expressed in budget legislation as the principles of the budget system of Ukraine. The definition of �principles of budgetary law� is given, it is proved that as a mechanism of regulation of budgetary activity the principles are manifested in law-making and law-enforcement documents, normative-legal acts.

The Role of Budgetary Regulation in Modern Society

The paper is devoted to the consideration of issues related to the legal regulation of the system of methods of distribution and redistribution of a part of the national product between different budgets of the RF budget—budgetary regulation in the Russian Federation. The author focuses on the peculiarities and features of the financial and legal category “budgetary regulation”, examines various approaches to the definition of this concept, studies the key principles of budgetary law, on which the system of methods of budgetary regulation is based, shows the significance that budgetary regulation acquires in the modern society. It is determined that the rules of financial law regulate a whole set of public relations related to public financial activity in the area, including the system of primary and secondary legal measures aimed at ensuring the balance and autonomy of budgets of the budget system of the Russian Federation. The author concludes that in modern conditions the budgetary regulation in the Russian Federation is aimed not only at distribution and redistribution of income, but also at optimization and restructuring of expenditure obligations of public legal entities.

FINANCIAL AND LEGAL MEASURES TO COUNTER THE NEGATIVE CONSEQUENCES OF THE CORONAVIRUS PANDEMIC (CRP) IN THE SYSTEM OF SOCIO-POLITICAL MEASURES OF BUDGETARY POLICY OF STATES: NATIONAL AND INTERNATIONAL ASPECTS

Introduction. The socio-political and legal prerequisites for enhancing the coordinating role of the state, its budgetary policy and financial and legal regulators to counter the negative consequences of the coronavirus infection pandemic (PKI) are considered. International financial organizations (IMF, World Bank, OECD and others), supporting states in the fight against CRP, propose new standards of fiscal and investment policy developed by them on the basis of financial planning and budgeting with the involvement of budgetary funds and public financial reserves for social and economic support of the population from the consequences of CRP. States use these post-CRP international stability standards as part of their fiscal and development strategies. Materials and methods. The report of the UN Department of Global Communications on measures to counter the destruction of economies as a result of COVID-19 and the implementation of the Sustainable Development Goals 2020 was used. The conceptual provisions of the Analytical Summary of the Department of Fiscal Policy of the IMF (April 2020) with recommendations to government agencies on the restoration of economies destroyed by the CRP were considered. The article provides the norms of the Russian budget, tax, banking legislation, adopted in the implementation of the provisions of the Decree of the President of the Russian Federation dated 02.04.2020 No. 239 on measures against CRP. The Federal Law of the Russian Federation of March 18, 2020 No. 52-FZ on budgetary policy for 2020 and for the planning period of 2021 and 2022 was considered in connection with the CRP. Used a document of the Bank of Russia dated 08/10/2020. on measures to limit the consequences of the coronavirus infection pandemic and other acts. Results. The international recommendations of the IMF on supporting the public sector of the economies in the context of countries overcoming the consequences of the CRP through budget loans, guarantees, fiscal risk management, and coordinated fiscal stimulus are considered. A steady tendency on the part of states and international financial organizations (IFIs) to strengthen the budgetary law of states and promote “soft law” international legal regulation of standards for the implementation of the planning, coordinating and supervisory functions of states, which should be strengthened as overcoming the destroyed CRP economies, finance, education, culture, social sphere. Discussion and conclusions. IMF in their reports emphasize that international financial and other cooperation of states in the context of the fight against CRP should move to a new level of trust and mutual assistance. It is shown that the new financial and legal norms in the budgetary, tax, and banking legislation of the Russian Federation in 2020 act as a set of anti-crisis regulation measures in the face of countering the CRP with the involvement of budgetary funds from the National Welfare Fund (NWF) and other sources of budgetary financing under control by the method of treasury support.

Financial imperatives for local budgeting

Subject. In the study, I evaluate how financial imperatives and restrictions influence the formation and use of the local budget. Objectives. The study analyzes causes of the deficit of the local budget, municipal debt and debt servicing expenses and review them for current limits set by the budgetary laws. Methods. I analyzed scholarly data and other information and conducted the synthesis of the findings. Results. To ensure that the local budget is compliant with lawful financial imperatives that govern budgetary planning and local forecasts. I suggest how the profitable part of the local budget should be backed and expenditures should be optimized. Conclusions and Relevance. Income and expenditures of the local budget are regulated with financial imperatives set by the Budget Code of the Russian Federation, such as the balance of income and expenditures, limit of the deficit, limit of the municipal debt, the upper limit of municipal debt servicing expenditures. To ensure the compliance and increase the profitable part of the local budget, municipal authorities should more actively support investment projects and SME, update the information about the taxable base and holders of real estate for purposes of non-taxable income growth, handle overdue payments and underpaid taxes and property payments more intensively. To optimize expenditures of the local budget, it would be reasonable to replace the region’s debt liabilities to credit institutions with cheaper publicly-funded loan from the higher-level budgets, and refinance the current debt liabilities to credit institutions as the Central Bank of the Russian Federation decreases the key rate.

Duas décadas da política nacional de educação ambiental: uma leitura sobre o panorama atual da realidade brasileira

A pesquisa objetiva averiguar a Política Nacional de Educação Ambiental prevista na Lei Federal nº 9.795/99, ao longo de duas décadas de sua promulgação. Para tanto, num primeiro momento, contextualiza-se o que se entende por educação ambiental, seus atores, princípios e sua importância para a preservação do meio ambiente. Em seguida, examinam-se os valores destinados à educação ambiental nas leis orçamentárias anuais da União. Utiliza-se do método hipotético-dedutivo para as considerações finais e o auxílio do método estatístico para a análise dos dados orçamentários, consultando-se material bibliográfico e a legislação. Ao final, demonstra-se que para a implantação de política pública nesta área é fundamental não apenas a destinação de recursos públicos, mas o planejamento público para o estímulo da educação ambiental como mudança de hábitos e comportamentos, o que não está acorrer como dita a legislação vigente, ensejando, assim a ideia originária de ecodesenvolvimento.

Legal aspects of the programming budgeting development

An article is devoted to the complex problem of the programming budgeting legislation aspects implementation in Ukraine and in the economically developed countries also. In Ukraine during the last two decades special legal documents were accepted in order to use the program-target method in the budgetary process regulation. Some of these documents are mentioned in this article. Taking into account the necessity of the legislation norms in the field of programming budgeting in Ukraine improvement, an international experience in the respective financial law sphere is important as a source of new ideas for the legislation norms in Ukraine further development and harmonization with legislation norms accepted in the economically developed countries also. That is why in this article programming budgeting international practice achievements and faults are analyzed. An attempt to concentrate attention on the respective problematic questions in the budgetary law sphere is undertaken. The characters of the administrative, centralized, model of the programming budgeting, which occur in the countries with the presidential form of govern, and also the contractive, decentralized, model of the programming budgeting, which occur in the countries with the considerable power of the parliament, are described. Attention is focused on the analysis of the accepted by the Organization for Economic Cooperation and Development programming budgeting classification, what includes the performance-oriented budgeting model, and also the performance budgeting models, namely: the presentational performance budgeting; the performance-informed budgeting; the direct performance budgeting. Comparative analysis of these models implementation shows that in order to reach positive result the financial law special acts were accepted in different countries. Taking into account the necessity of the public finance sphere organization improvement, it is reasonable for this purpose to concentrate attention on the performance-informed budgeting legislation development in Ukraine.

Key budgetary principles and exclusions in international practices of budgetary governance

Subject. After the 2008–2009 global financial crisis, new elements and trends in budgetary governance have been developing within the framework of new budgetary principles reflected in budgetary law in most of OECD countries. These novelties resulted from profound reforms at the end of the 1990s–early 2000s. Exclusions from key budgetary principles are used much more extensively in modern budgetary practices iof OECD, especially, exclusions from principles of annuality, universality and unity. Objectives. The article is to study budgetary principles and exclusions applied to modern budget governance in the OECD countries. Methods. The study is based on general methods of analysis and synthesis as well as the e method of comparative analysis. Results. A unification trend in basic budgetary principles is considered to have become more evident in the OECD countries after the 2008–2009 global financial crisis. In the mean time, exclusions from budgetary principles make budgetary governance more flexible. We also highlight several relevant cases in budgetary practices of Russia. Conclusions. Considering both trends in modern budgetary practice in the OECD countries – unification of basic budgetary principles and legal exclusions, we suppose these countries attempt to find solutions to current budgetary and socio-economic challenges. Exclusions from the key budgetary principles are also applied in Russia but, contrary to OECD practices, they are not always written in legislation. Such a situation undermines the efficiency of budgetary planning and governance.

Changes in the Content of the Principle of Transparency (Openness) in the Context of the Budget System Functioning with the Use of Digital Technologies

The article analyzes the principle of transparency of the budget system, which requires a different scope in the context of application of information technologies. The author disputes the elements of this principle fixed in the current version of the Budget Code of the Russian Federation, while other elements in the context of digitalization should undergo an appropriate transformation. Reflections of the authors are based on the study of the current financial legislation, normative legal acts and program documents accompanying the processes of formation of the information society including the area of budgetary technologies. Relevant research has been carried out in the context of studying modern budgetary and legal policy. The paper suggests the conceptual model for possible legislative initiatives, as well as for the theory of budgetary law. In addition, the paper considers the phenomenon of e-governement. The composition of traditionally allocated components of e-government (e-democracy, e-government, e-justice) is proposed to be supplemented with another one, namely: e-budget. Such a proposal has been based on certain budget characteristics. First, this concerns how it implements the functions of the state sovereignty, as well as the functionality of feedback in the performance of the overall tax obligation. From the standpoint of legislative technique, the e-budget can be attributed to the group of legal symbols. Therefore, the paper proposes the characteristics of the e-budget given withen the framework of characteristics developed in the theory of types of legal symbols. As a result, the authors have drawn a conclusion about the transformation of the budgetary legal personality of such participants of absolute budgetary and legal relations as the state (public legal entities) and society (citizens and organization).

Legal Regulation of Mega-Science Projects in Russia

The article is devoted to the consideration of legal foundations of implementation of mega-science projects on the territory of the Russian Federation. These projects involve the implementation of breakthrough research aimed at obtaining knowledge important for the development of the whole mankind. Implementation of mega-science projects requires concentration of scientific, human and primarily financial resources, which, in turn, is possible only in the context of formation of the necessary legal framework. The study has allowed the authors to come to the conclusion that at present in the Russian Federation the necessary legal framework for the implementation of mega-science projects has been created. The most important direction of legal regulation of Mega Science covers consolidation of mechanism of financing unique scientific facilities. At the same time, the mechanism as a whole is based on the most important principle of budgetary law, namely, results-based budgeting. To this end, the main source of mega-science projects funding is the federal budget that is allocated within the framework of State programs.

독일식 예산법률주의에 대한 연구

독일식 예산법률주의에 대한 연구

The impact of coalition parties on policy output – evidence from Germany

ABSTRACTThis paper examines two crucial questions related to coalition politics and representative democracies. How do parties’ ideological positions translate into cabinet policy positions? And how does the relative impact of parties vary over the legislative term. Using an original dataset of 74 social and budgetary laws from nine German coalition governments, the paper shows that, on average, government parties influence cabinet policy position according to their relative strength. However, the relative impact of coalition parties varies significantly during the term. At the beginning of the term in office, the policy positions of the cabinet are representative of the overall cabinet ideology, but the policy positions strongly move towards the position of the party representing the median when the next election approaches.