Finance and Management - rubric Budgeting process
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Budgeting process
Lapina M.A., Karpukhin D.V. - Legal Procedural Aspects of Applying Fiscal Coercion Measures pp. 28-45


Abstract: One of the currently important problems of legal regulation of the financial sector is application of special fiscal measures of coercion by the state for the fiscal offences committed. The law enforcement authorities face numerous questions related to the procedures of applying the above measures. The authors of this article turn to the analysis of this problem and suggest their own way of solving it. The subject matter of this article is the comprehensive analysis of the laws and regulations published by the Ministry of Finance of the Russian Federation which regulate and explain the procedure of imposing special fiscal coercion measures. The principal research method is the systematic analysis based on the consideration of the rules of the procedural law in connection with the rules of substantive law including the special fiscal coercion measures. The authors make the conclusion that the procedure of applying the fiscal coercion measures must be harmonized. This will ensure the clarity and preciseness of wording of procedural directions related to the support of the procedure of application of the fiscal coercion measures, bridge the legal gaps appearing due to the absence of the detailed regulation of the process of application of fiscal coercion measures.
Tegetaeva O.R. - Allocation of Excise Taxes in the Process of Generating Budget Revenues of the Russian Federation Regions pp. 41-71


Abstract: The article is devoted to the mechanism of allocation of excise taxes in the process of generating revenues of different budgets in the Russian Federation, influence of excise tax allocation on indicators of budget revenues as well as efficiency and conformity of excise tax allocation to modern enomic conditions in the Russian Federation. The purpose of the research is to create theoretical and methodological grounds for solving problems related to generation of regional revenues in Russia by applying an efficient model of excise tax allocation between budgets of different levels according to different groups of excise goods for the period of 2004 - 2013. All kinds of techniques, methods and instruments of economic research have been applied in the course of the present research including: methos of observation, comparison, generalization, deduction and induction, absolute and relative values, analysis and synthesis, graphics and tables, economic statistical modelling. The author of the article offers her own model of rational excise tax revenues between budgets of different levels taking into account the factors allowign to regulate consumption of excise goods. The author also views examples of changing standards of excise allocation between different groups throughout 2004 - 2013 and describes their influence on regional budget revenues (the case study of the Republic of North Ossetia - Alania). 
Sergienko N.S. - Treasury technologies in debt management of the regions pp. 50-60


Abstract:  The subject of this research is the economic-financial relations with regards financial security and cash breaks in terms of budget execution. The object of this research is the treasury technologies aimed at managing the uniform budget, for ensuring the liquidity of budget funds. The author analyzes the treasury technologies applied in the course of budget execution for the purpose of effective debt management of the subjects of the Russian Federation via lending to public entities by the Treasury of Russia, management of the balance of uniform budget. The scientific novelty consists in the fact that the collective application of treasury technologies allows increasing the efficiency of regional budget management, attract budget credit for replenishment of balance using potentiality of budget planning and forecasting, expansion of the list of instruments that increase the liquidity of uniform budget, and consolidation of budget resources. The conclusion is made that the cash management instruments suggested by the Federal Treasury ensure the additional sustainability of budgets of treasury system within the framework of measures conducted for increasing the efficiency of public funds management.
Sergienko N.S. - Regional Experience of Liquidity Management of the Unified Account of the Budget pp. 161-172


Abstract: The object of research is the mechanism of liquidity management of unified budget accounts in the Russian Federation through the compilation of cash plan, placing the available balance on bank deposits. The subject of research is the technology of the single budget account, used in the execution of the budget. The author details the theoretical and practical aspects of the free residue of the budget on a single account of the regional budget. Particular attention is paid placement technology in bank deposits available balance the budget. The experience of some Russian regions based on the study of dynamics of revenues from accommodation residues. The methodological basis is based on scientific methods, including analysis, synthesis, comparison, and in the special (economic and mathematical and statistical). A key conclusion of the results of the study: to improve the mechanism for placing the free balance on the single account of regional budgets require union members such procedures and consolidation at the legislative level criteria for the selection of financial institutions participating in the offering, in order to minimize the risks involved. The novelty of the study is that research of regional experience virtually not represented in scientific articles of economists in the Russian Federation. The practical significance of the research results is the possibility of using the proposed variant of the interaction of the Federal Treasury and the financial authorities of the Russian Federation.
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