Template-Type: ReDIF-Article 1.0
Author-Name: Dmitrijj I. Berjozkin
Author-Email: berjozkindmitrijj@rambler.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Konstantin Ye. Zakharov
Author-Email: zakharof@bk.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Rafael М. Kirakosjan
Author-Email: rkirakosjan@mail.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Michail V. Poverin
Author-Email: poverinmv@mail.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: The Enhancement of the Budget Legislation in the Context of the Transition to the Program Budget
Abstract: The article focuses on the provisions of the legislative acts which need to be upgraded as part of the program budget. The main changes concern the budget classification expenditures and budget planning. The authors suggests measures to reform the federal
budget’s making out and the uniform code of classification model, which synthesizes functional, departmental and program classifications of expenditures in itself.
Classification-JEL: H60, H61, H68
Keywords: program budgeting, government programs, federal budget expenditures, classification of expenditures, codes of the budget classification
Journal: Finansovyj žhurnal — Financial Journal
Pages: 59-66
Issue: 1
Year: 2013
Month: March
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/1/statii/2013_01_07.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130107:p:59-66