Financial Law and Management - rubric Бюджетный процесс

Abstract: The article concerns the budget independency principle within the budget system of the Russian Federation. This principle was primarily aimed at support of the federalism idea via the financial mechanisms. The budget independency principle in the budget system of the Russian Federation should be perceived through the prism of its opposition with the principle of unity (which the author discusses). The article includes analysis of the judicial practice for 2005–2012, allowing the author to establish the tendencies in its development. Special attention is paid by the author to the attitude of courts towards the insufficient subventions amount from the federal budget to the budget of a constituent subject of the Russian Federation. The article includes analysis of the legislation and modeling of various situations concerning insufficient amount of subventions. This problem manifests itself in the following ways: 1) insufficient amount of subventions in the federal budget; 2) incomplete transfer of subventions from the federal budget to the budget of the constituent subjects; 3) insufficiency of the fully received subventions for the financing of the state competence.

Keywords: independency principle, subventions, under-financing, competence of the state, constituents subjects of the Russian Federation, financial legal responsibility; judicial practice; necessary financial means, privileged categories of persons.