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Tytuł: Performance Budgeting and Medium-Term Financial Planing in the Russian Federation
Autorzy: Paul, Aleksei G.
Słowa kluczowe: Performance budgeting
medium-term financial planning
budget expenditure
objective program
Data wydania: 2018
Data dodania: 26-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 263-270
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: Last decades budget expenditure planning in the Russian Federation transferred from line-item budgeting to performance budgeting. The basis of multiannual financial planning was laid in the Russian Federation by the Concept of budget process reforming in the Russian Federation in 2004-2006 approved by the Government of the Russian Federation Budget Code provides budgeting for next fiscal year and a two-year planned period. However, the process of transition was hard. Russian authorities had to use the international experience of budget planning. So the aim of the paper to discover some approaches to performance budgeting with help of comparative legal studies.
Afiliacja: Voronezh State University
Nota biograficzna: Associate Professor of Financial Law Department, Faculty of Law, Voronezh State University, Voronezh, the Russian Federation. The Author specializes in budget law and tax law. The author of 3 books and the coauthor of 7 textbooks. He presented his scientific research in 17 reviewed articles in prestigious journals and in more than 70 another journals and conference proceedings. He is a member of the Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
E-mail: pag@law.vsu.ru
URI: http://hdl.handle.net/11320/6938
DOI: 10.15290/oolscprepi.2018.18
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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