RESEARCH OF THE TERM “ORGANIZATION OF BUDGET EXECUTION” IN THE CONTEXT OF ENFORCEMENT PRACTICE IN THE RUSSIAN FEDERATION

DOI: https://doi.org/10.15688/jvolsu3.2017.1.11

Mariya V. Fedotova
Postgraduate Student, Department of Economics and Finance,
Volgograd Branch of Russian Presidential Academy of National Economy and Public Administration
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Gagarina St., 8, 400131 Volgograd, Russian Federation


Abstract. The economic development of the country largely depends on the quality of the organization of budget execution at each level of the Russian Federation’s budget system.
In turn, a precise and clear understanding of the economic sense, which concluded in the term “organization of budget execution”, is an integral part of improving the quality of the organization of budget execution itself. The historical aspect of the origin and formation of the term’s definition is quite a long process, which has not completed at this moment. The author uses a comprehensive approach to the formation of term “organization of budget execution” by studying the components of the notion as elements of the research subject.
Formation of basic concept of the term “budget” began in the early years of the 19th century, in Russia, however, the term has received particular development from the middle of the 19th century. The article presents the evolution of approaches of Russian and foreign scientists-economists to the terms “budget” and “budget execution”. At the same time, despite the widespread use of the term “organization of budget execution”, the question of formulating definition remains poorly understood in the scientific community.
The research involves the methods of comparison, analysis, synthesis and induction method. Through the prism of the budget execution processes by public authorities and local government, the author formulated the the definition of the studied term.
Key words: budget, organization of budget execution, budget revenues, budget expenditures, historical aspect.

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Research of the Term “Organization of Budget Execution” in the Context of Enforcement Practice in the Russian Federation by Mariya V. Fedotova is licensed under a Creative Commons Attribution 4.0 International License.

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