Template-Type: ReDIF-Article 1.0
Author-Name: Yury G. Shvetsov
Author-Email: yu.shvetsov@mail.ru
Author-Workplace-Name: The Altay Academy of Economics and Law, Russia
Title: Guidelines in Budgetary and Fiscal System of Russia
Abstract: In the article the vital problems of the theory of budget, connected with development and improvement of this important economic category, are examined. The characteristic of the functions of budget and principles of the construction of budgetary system is given. The need for the reorientation of budget for financing of the first priority needs of society is substantiated.
Classification-JEL:
Keywords: budget, state, budgetary system, incomes and expenditures, social demands, tax system, public finances, inter-budget relations
Journal: Finansovyj žhurnal — Financial Journal
Pages: 99-108
Issue: 4
Year: 2012
Month: October
File-URL:http://www.nifi.ru/images/FILES/Journal/Archive/2012/4/statii/2012_04_11.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120411:p:99-108