Suchergebnisse

The article examines the vital problems of the theory of budget connected with development of this important economic category. The functions of budget and principles of the construction of budgetary system are characterized. Deficiencies in the normative base for the regulation of budgetary juridical relationships are noted as well as the flaws in the realization of budgetary process. The need for reorientation of budget for financing priority public needs is grounded.

The article considers the problem of bureaucratisation of the state and the most important social and economic consequences of this phenomenon. The essence of bureaucracy has been revealed, characteristic features of its functioning in Russia have been analyzed; the material base of bureaucracy and its dominating status in the society have been substantiated. The conclusion has been made that the process of changing the role of the budget to serve the interests of bureaucracy is being accomplished.

The article considers the state and prospects of development of fiscal federalism in Russia. The most important shortcomings of the system of budgetary regulation have been revealed and analyzed; the subsidiary nature of regional and local budgets forming has been proved. The conclusion about the deviation from the universally recognized principles of fiscal federalism in Russia and returning to the policy of centralized managing of state financial resources has been drawn.