Current Problems of the Functioning of the Budgetary System and the Budgetary Arrangement at the Present Stage of the Political Development of the Russian Federation

In the proposed publication, the author on the basis of a system-structural approach, methods of analysis and synthesis, logical, doctrinal and analytical interpretation of legal norms, attempts a detailed and multidimensional analysis of the concepts of the «budgetary system of the Russian Federation» and the «budgetary structure of the Russian Federation», which includes the most complete disclosure of the essence definitions under consideration and the allocation of their constituent parts in the context of the current political development of Russia, which implies the strengthening of federalism and the unification of various levels of political and administrative organization into a single system of public authority. The budgetary arrangement is understood as the structure of the Russian budgetary system, within which methods of interconnection and interaction between its constituent elements are established, the budgetary system is understood as the totality of all budgets of public law entities on the territory of the Russian Federation, including the budgets of extrabudgetary funds. It is established that the budgetary arrangement is an integral property of the budgetary system, due to which the interaction between the elements of the budgetary system of the Russian Federation is organized. The author names the main elements of the budgetary structure such as the three-level structure, the sovereignty of the budgets of state extrabudgetary funds, the hierarchy of legal forms of budgets in the Russian Federation, the temporality of the financial year. It is noted that on the one hand the budgetary arrangement of the Russian Federation characterizes the very structure of the budgetary system of the Russian Federation, and, on the other hand, bears the imprint of federalism as the fundamental political principle of building a federation as a form of government It is suggested that the three-level structure of the budgetary arrangement should in no case be used by regional and municipal authorities for legal, political and economic isolation from the federal center. In conclusion, it is deduced that the budgetary system, being an integral part of budget law and being an institution of budget law, in terms of the volume of regulated relations and the array of legal norms goes far beyond the institution, being a meta-institution of budget law.