The Enhancement of the Budget Legislation in the Context of the Transition to the Program Budget
Dmitrijj I. Berjozkin (),
Konstantin Ye. Zakharov (),
Rafael М. Kirakosjan () and
Michail V. Poverin ()
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Dmitrijj I. Berjozkin: Financial Research Institute, Moscow 127006, Russia
Konstantin Ye. Zakharov: Financial Research Institute, Moscow 127006, Russia
Rafael М. Kirakosjan: Financial Research Institute, Moscow 127006, Russia
Michail V. Poverin: Financial Research Institute, Moscow 127006, Russia
Finansovyj žhurnal — Financial Journal, 2013, issue 1, 59-66
Abstract:
The article focuses on the provisions of the legislative acts which need to be upgraded as part of the program budget. The main changes concern the budget classification expenditures and budget planning. The authors suggests measures to reform the federal budget’s making out and the uniform code of classification model, which synthesizes functional, departmental and program classifications of expenditures in itself.
Keywords: program budgeting; government programs; federal budget expenditures; classification of expenditures; codes of the budget classification (search for similar items in EconPapers)
JEL-codes: H60 H61 H68 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130107:p:59-66
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