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Financial Analytics: Science and Experience
 

To a question about re-profiling of budget to the public values

Vol. 5, Iss. 11, MARCH 2012

Available online: 19 March 2012

Subject Heading: GOVERNMENT CONTROL OF THE FINANCIAL SPHERE

JEL Classification: 

Shvetsov Y.G. Doctor of Economics, professor, head of department «Finance and Credit», Altay Academy of Economics and Law, Barnaul
yu.shvetsov@mail.ru

Bulash O.А. senior lecturer of department «Finance and Credit», Altay Academy of Economics and Law, Barnaul
bulash_oa@mail.ru

In the article the problem of the reconsideration of the basic theoretical postulates of budget as economic category is considered. The most important deficiencies in the existing mechanism of formation and use of budgetary resources of state are described, the procedure of financial-distributive process on the regulation of state financial resources and the model of budgetary regulation, based on the more complete realization of the principle of the independence of budgets are proposed.

Keywords: budget, tax, public finances, budgetary code, regulation

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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