Russian Federation
from 01.01.2007 to 01.01.2019
Russian Federation
If the order of drawing up the draft Federal budget is defined by the Budget code of the Russian Federation, the order of drawing up the draft budget of the subject of the Federation and the draft budget of the municipality, along with the bases of drawing up draft budgets defined by the Budget code of the Russian Federation, is also determined by the laws of the subjects of the Federation and municipal legal acts of the representative body of the municipality. In the legal literature, this approach is recognized as justified, as at each level of the budget system there is specificity in the development of budget indicators. In addition, it is impossible to apply a unified approach to the detailed organization of the drafting of regional and local budgets, since the timing and content of the procedures for drafting budgets in the constituent entities of the Federation and municipalities depend on a whole range of socio-economic and political factors. In view of the above, the development of regional and local budgets should be governed by the rules of budgetary procedure adopted at the appropriate levels of the budgetary system. Drafting of regional and local budgets and budget acts is traditionally the responsibility of the Executive bodies. Accordingly, the draft budget of the subject of the Federation shall be drawn up in accordance with the procedure established by the Supreme Executive body of the state power of the subject of the Russian Federation (article 169 of the BC) [1]. Budgeting at any level by virtue of part 2 of art. 172 the BC of the Russian Federation is based on: the Budget address of the President of the Russian Federation; the forecast of social and economic development of the relevant territory; the main directions of budget and tax policy; the budget forecast for the long term; state (municipal) programs.
budget, budget process, draft budget, Yamal-Nenets Autonomous district, budget policy, tax policy
1. Byudzhetnyj kodeks Rossijskoj Federacii: Federal'nyj zakon ot 31 iyulya 1998 g. № 145-FZ // Sobranie zakonodatel'stva Rossijskoj Federacii. - 1998. - № 31. - St. 3823.
2. O byudzhetnom processe v Yamalo-Neneckom avtonomnom okruge: Zakon YaNAO ot 03.03.2008 g. № 2-ZAO// Krasnyj Sever. - 2008. - № 44/1.
3. Ob okruzhnom byudzhete na 2016 god: Zakon YaNAO ot 25.11.2015 g. № 100-ZAO // Krasnyj Sever. -2015. Specvypuski - № 88, 88/1, 88/2, 88/3.
4. Ob okruzhnom byudzhete na 2017 god i na planovyj period 2018 i 2019 gg.: Zakon YaNAO ot 25.11.2016 g.90-ZAO // Krasnyj Sever. - 2016. Specvypuski - № 94, 94/1, 94/2, 94/3, 94/4, 94/5, 94/6, 94/7, 94/8, 94/9,94/10, 94/11, 94/12.
5. Ob okruzhnom byudzhete na 2018 god i na planovyj period 2019 i 2020 godov: Zakon YaNAO ot16.11.2017 g. № 85-ZAO // Krasnyj Sever. - 2017. Specvypuski - № 96, 96/1, 96/2, 96/3, 96/4, 96/5, 96/6,96/7, 96/8, 96/9.
6. O komissii po byudzhetnym proektirovkam na ocherednoj finansovyj god i planovyj period: Postanovlenie Pravitel'stva YaNAO ot 27.06.2011 g. № 423-P // Krasnyj Sever. - 2011. - № 39.
7. Ob utverzhdenii Polozheniya o razrabotke proekta okruzhnogo byudzheta na ocherednoj finansovyj godi planovyj period: Postanovlenie Pravitel'stva YaNAO ot 24.06.2016 g. № 591-P // Krasnyj Sever. 2016. Specvypusk № 48/5.
8. O meropriyatiyah po realizacii Zakona Yamalo-Neneckogo avtonomnogo okruga «Ob okruzhnom byudzhete na 2018 god i na planovyj period 2019 i 2020 godov»: Postanovlenie Pravitel'stva YaNAO ot26.12.2017 g. № 1436-P // Oficial'nyj internet-portal pravovoj informacii. URL: http://www.pravo.gov.ru
9. Ob utverzhdenii Poryadka i metodiki planirovaniya byudzhetnyh assignovanij okruzhnogo byudzheta na ocherednoj finansovyj god i planovyj period: Prikaz Departamenta finansov YaNAO ot21.04.2017 g. № 2901-07/75 // Krasnyj Sever. 2017. Specvypuski № 29/2, 29/3.
10. Obligacii dlya naseleniya [Elektronnyj resurs] // Oficial'nyj sajt departamenta finansov Yamalo-Neneckogo avtonomnogo okruga. Rezhim dostupa:http://www.yamalfin.ru/index.php?option=com_content&view=article&id=2332:2017-07-11-09-01-57&Itemid=112, svobodnyj (data obrashcheniya: 25.12.2018).
11. Yamalo-Neneckij avtonomnyj okrug zanimaet vedushchie pozicii po urovnyu kreditnogo rejtingasredi regionov Rossijskoj Federacii [Elektronnyj resurs] / Investicionnyj portal Yamalo-Neneckogo avtonomnogo okruga. Rezhim dostupa: http://invest.yanao.ru/about/?tab=tabpanel3, svobodnyj (data obrashcheniya: 25.12.2018).
