CURRENT FEATURES OF PUBLIC LEGAL REGULATION OF BUDGETARY RESOURCES IN THE MECHANISM OF FISCAL ACTIVITY OF THE STATE

The article gives a detailed analysis of Russian fiscal policy mechanisms and issues in the field of budget resources administration. The authors have analysed the forms of public budget management, mechanisms of fiscal levies and the feature of control actions. Object of research is the regulatory framework connected with budget management. This direction was explored by H.S. Scott, S.W. Mayson, L.K. Frank, F.Y. Ohemeng. Research objective is to determine the effective mechanism of budget management within the uniform tax concept of fiscal actions. The research of features of budget managment in the mechanism of fiscal administration and control has based on the following methods: formal legal method, methods of law interpretation (functional, logical), legal analysis and forecast. Conclusion: it is established that the existing issues in the field of budget management define the need of development and fixing at the federal level the criteria of the uniform concept of their administration in the mechanism of fiscal activity of the state. Using of the developed by authors theoretical recommendations will allow to cut down budget expenses in the field budget management and also will give the chance to transform separate fiscal actions from the status "hidden" to the status of the "state fee" . These actions will fully promote the establishment of uniform technical policy in the field of budget management.

budget management, fiscal policy, fiscal concept, fiscal levies, economic welfare, balance of interests, fiscal control, sources of budget replenishment