At almost all times, humanity has sought to achieve the most successful social organization. Initially, this was a tribal community. Later, people realized that such a formation does not allow the entire human genius to reveal. That is, the formality of all relations did not allow to unite a large number of individuals within the community. Therefore, in the process of searching, people realized that social formations, or rather, relations in them, should be regulated not only by religious, patriarchal or other primitive norms, but also by peculiar moral ones. So the right appeared. And the appearance in the world of this universal regulator of social relations led to the fact that people were able to move to a new level of social organization. Thus, states began to emerge in the world.
Today there are just a huge number of countries on the planet. This indicates a high level of development of the social organization of society, which, in turn, exists thanks to national legal systems. However, each state is considered such only if there are certain signs. One of them is the domestic economy. It should be noted that the financial life of the state is one of the main indicators of its development. In turn, the key aspect of the financial sector of any country is the budget. Absolutely all actions carried out with him are regulated by law. A large number of regulations in this area have been accumulating for a long time, which led to the emergence of budget law, which will be discussed in the article.
State financial sector
Budget and budget law are only derivatives of the financial sector of the national economy of the state. In this case, we consider the features of the budget sector in the framework of the legislation of the Russian Federation. But, based on the features of the state treasury, which will be discussed later in the article, its regulatory branch of law is part of a different legal structure. It should be noted that for quite a long time budget law was only an institution of financial law. However, the accumulation of a large number of norms and an increase in importance led to the separation of the budgetary institution into a separate industry. Thus, the financial sector of the state can be divided into several components, namely: the scope of the budget and the scope of the economic situation.
Financial right
Before directly considering the features of budget law, it is necessary to understand the key factors of the progenitor of this industry. That is today financial law. This legal branch is nothing more than a set of legal rules governing social relations in the field of education, as well as expenses of public monetary funds, which are necessary in the process of implementing public functions. Thus, if budget law regulates only the budget, then financial law - the distribution of money from this budget. Of course, such a definition is extremely "truncated", but it most accurately shows the differentiation of the two represented legal sectors. It should also be noted that financial law is also regarded as legal discipline. She is studied and taught in legal institutions of the Russian Federation with the aim of training highly qualified lawyers.
The state budget as a source of budget law
It is worth noting that financial law, budget law - these are industries that are somehow related to the state treasury. The difference appears only in different forms of this connection. This means that it is necessary, first of all, to consider the main stumbling block - the state budget. It would seem that almost every citizen of Russia knows what the country's treasury is. However, in reality, everything is much more complicated than ordinary citizens “draw” for themselves.
Thus, the state budget is a document having the force of a legislative act, which sets out without exception all the schemes of activity of state bodies, services, as well as the procedure for conducting financial programs for which budget funds are spent. In addition, the presented document determines the amount of deductions from the treasury of Russia in order to satisfy the activities of public authorities, services, local authorities, etc. It should be noted that all deductions are proportional to the expected budget revenues. Given all of the above, we can conclude that the budget is equally a financial forecast for the year and part-time "monetary" source of work of state power.
But the budget does not appear just like that. It is published every year by the highest legislative bodies. This process, as well as other activities related to the state treasury, is regulated by budget law at the legislative level.
The concept of budget law
Budget law is the branch of the national legal system of the Russian Federation, which regulates the existing foundations of the state structure within the framework of the existing budget, as well as the processes of its formation, execution, control over its implementation and the activities of budget law subjects. It should be remembered that this industry regulates not only the treasury at the national level, but also the processes that arise at the level of the constituent entities of the Federation. Thus, the concept of budget law covers not only the national regulatory process, but also budget relations directly within the structural elements of the Russian Federation.
Among scholars, disputes constantly arise over the place of budget in the national legal system. The emergence of such a problem is quite logical, because initially, as already indicated, this industry was a financial institution. Today, there are two main approaches to the vision of budget law. On the one hand, this is a sub-industry, on the other - a completely independent legal industry, independent of others. Of course, there are more adherents on the side of the independence of budget law. After all, the presented industry has its own subjective composition, sources and, most importantly, the subject of legal regulation.
Subject of budget law
The subject of the budget sector is one of the main factors that distinguishes it as an independent industry in the national legal system. Thus, the norms of budget law regulate the following types of public relations:
- the formation of budget revenues, the purpose of which is the universal replenishment of the state treasury;
- coordination and tight control of all budget expenditures without exception;
- preparation of the budget law by implementing the budget process with the implementation of all its stages;
- control over the use and implementation of the budget;
- bringing to responsibility all persons who in one way or another violate budget legislation in the territory of the Russian Federation;
Thus, the subject of budget law fully covers all possible legal relations that arise in the process of using the state treasury.
Budgetary Law
Direct regulation of the subject of budget law is carried out using special legal norms. Like other types of norms of certain legal sectors, budget ones have a standard structure, which consists of three elements, namely hypotheses, dispositions, and sanctions. Some scholars argue that there are no sanctions in budget law, or rather, in the norms of this industry. In other words, budget law does not provide for liability for violations. However, such a statement is erroneous, since some legislative acts of the Russian Federation, which will be discussed later in the article, provide for sanctions for violations of the budgetary regime.
Types of Budget Standards
It should be noted that budget law is one of the few industries in which there are both procedural and substantive rules. Thus, the provisions on the structure of the state treasury, the list of incoming revenues, expenses, the process of their distribution, etc. are fixed in its material part. Procedural norms are most often used during the preparation, consideration and establishment of the budget law. In other words, they govern the relations that arise in the process of creating a normative act of the state budget of Russia. Also, such rules govern all processes that are somehow related to the implementation of the provisions of the budget law.
The subject composition of the industry
Given the specifics of budget law, it should be noted the presence of special entities in the actual implementation of the regulation of public relations. The subjects of budget law are conditionally divided into three large groups:
1) The state itself, as well as other administrative-territorial entities.
2) Executive authorities (central and constituent entities of the Russian Federation).
3) Organizations of the municipal and state type.
The groups presented above show that the subjects of budget law are to a greater extent public entities belonging to different branches of government. That is, it is the subjects that organize budget execution by coordinating the movement of budget funds. It should also be noted that it is they who are assigned the duty of monitoring the actual implementation of budget legislation.
Industry sources
Sources of budget law - a set of external forms of expression of the norms, principles and systems of this industry. In other words, specific normative acts can be called sources, in which budgetary norms of law are enshrined. To date, the latter can be found in three main regulatory acts, namely in:
- Constitution of the Russian Federation;
- The Budget Code of the Russian Federation;
- The law on the federal budget, which is published annually.
Thus, the sources of budget law have their own hierarchical structure, which allows you to effectively implement the norms presented in the article of the legal industry.
The role of budget legislation
Without exception, all sources of budget law, or rather, the provisions of their normative acts, are based on constitutional principles. Therefore, the main regulatory act of the Russian Federation enshrines the key provisions of the budget organization in the country. As for the annual budget law, this is more a procedural act, with the help of which the country's money is actually distributed between the relevant state authorities. The most important normative act is the Budget Code of the Russian Federation. It is in it that the concepts of the subject composition of the industry, the principles of budget law, its functions, as well as the fundamentals of the budget regime in general are fixed.
Sources of the public sector in science
Sources of budget law play a large role for the science of the same name. In the preparation of highly qualified lawyers, normative acts related to the budget industry are repeatedly studied to comprehend all the pitfalls. At the same time, annual budget laws are of the greatest importance, since by them one can see the development trend of the entire economic system of the state. Thus, the sources of budget law, a general description of which was given in the article, in many ways help novice lawyers get acquainted with this industry.
Industry system
In terms of the structural distribution of legal norms, budget law is no exception. The budget law system has a standard form. It includes two elements: the common and special parts. Each element includes rules governing certain budget processes. For example, the general part includes the principles of budget law, its structure, the concept of norms, as well as other important statistical institutions. The special part is to a greater extent the totality of norms that directly regulates the budget process and activities to monitor the implementation of the budget law.
Conclusion
Thus, the article presents the concept, sources of budget law and other features of this industry. It should be noted that this part of the legal system of the Russian Federation is one of the most important, since the economic situation in the country depends on it.