Guidelines in Budgetary and Fiscal System of Russia

Yury G. Shvetsov ()
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Yury G. Shvetsov: The Altay Academy of Economics and Law, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 4, 99-108

Abstract: In the article the vital problems of the theory of budget, connected with development and improvement of this important economic category, are examined. The characteristic of the functions of budget and principles of the construction of budgetary system is given. The need for the reorientation of budget for financing of the first priority needs of society is substantiated.

Keywords: budget; state; budgetary system; incomes and expenditures; social demands; tax system; public finances; inter-budget relations (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120411:p:99-108

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