HYPOTHETIC-DEDUCTIVE APPROACH TO MODELING HIERARCHICAL MANAGEMENT OF THE BUDGET SYSTEM

ГИПОТЕТИКО-ДЕДУКТИВНЫЙ ПОДХОД К МОДЕЛИРОВАНИЮ ИЕРАРХИЧЕСКОГО УПРАВЛЕНИЯ БЮДЖЕТНОЙ СИСТЕМОЙ

Yakovenko Irina (Яковенко, И. В.)
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Yakovenko Irina (Яковенко, И. В.): South-Russian state Polytechnic University (NPI) named after M.I. Platov

State and Municipal Management Scholar Notes, 2018, vol. 1, 55-62

Abstract: The article examines the identification of intergovernmental fiscal relations in the budgetary system of the Russian Federation. For a mathematical description of the structure of relationships between budgets of different levels of the hierarchy, a hypothetical-deductive approach is applied based on the use of the mathematical apparatus of set-theoretic relations. The starting point of the hypothetical-deductive approach is the totality of the theses and the conclusions drawn from them. Based on the formulated theses and the set-theoretical apparatus of binary relations, the article describes interbudgetary relations of the budgetary system of the Russian Federation. The article proves a set of theorems that allow to structure interbudgetary relations between the budgets of the federal, regional and municipal levels both along the vertical line of the administrative territorial unit and horizontally in the distribution and use of funds.

Keywords: interbudgetary regulation; mathematical model; hypothetical-deductive approach; set-theoretic relations; hierarchical structure. (search for similar items in EconPapers)
Date: 2018
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