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http://hdl.handle.net/11320/6938
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Pole DC | Wartość | Język |
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dc.contributor.author | Paul, Aleksei G. | - |
dc.date.accessioned | 2018-09-26T07:12:06Z | - |
dc.date.available | 2018-09-26T07:12:06Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | 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 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6938 | - |
dc.description.abstract | 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. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Performance budgeting | pl |
dc.subject | medium-term financial planning | pl |
dc.subject | budget expenditure | pl |
dc.subject | objective program | pl |
dc.title | Performance Budgeting and Medium-Term Financial Planing in the Russian Federation | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.18 | - |
dc.description.Email | pag@law.vsu.ru | pl |
dc.description.Biographicalnote | 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. | pl |
dc.description.Affiliation | Voronezh State University | pl |
dc.description.references | Artukhin, R.: Вопросы развития бюджетного права (Issues of budget law development), Реформы и право (Reforms and law) no. 3 (2012). | pl |
dc.description.references | Komyagin, D.: Бюджетное право России (The Budget Law of the Russian Federation), Moscow: The Institution of public law research, 2011. | pl |
dc.description.references | EU: Directive no. 2011/85/EU, on requirements for budgetary frameworks of the Member States. | pl |
dc.description.references | RU: Act no. 1101-R/2010, on Program of the Government of the Russian Federation on increase of budgetary expenditures efficiency for the period until 2012. | pl |
dc.description.references | RU: Act no. 13/07/2013, on budget policy in 2014-2016. | pl |
dc.description.references | RU: Act no. 1662-R/2008, on Concept of long-term socio-economic development of the Russian Federation for the period until 2020, as amended. | pl |
dc.description.references | RU: Act no. 1950-R/2010, on List of state programs of the Russian Federation. | pl |
dc.description.references | RU: Act no. 249/2004, the Concept of budget process reforming in the Russian Federation in 2004-2006, as amended. | pl |
dc.description.references | RU: Act no. 2593-R/2013, on Program for the increase of public (state and municipal) finances management efficiency for the period until 2018. | pl |
dc.description.references | RU: Act no. 582/2016, on methodological recommendations for the development and implementation of state programs of the Russian Federation. | pl |
dc.description.references | RU: Act no. 588/2010, on Procedure for development, implementation and estimation of effectiveness for state programs of the Russian Federation. | pl |
dc.description.references | RU: Act of the International Monetary Fund, 2007, on Code of good practices on fiscal transparency. | pl |
dc.description.firstpage | 263 | pl |
dc.description.lastpage | 270 | pl |
dc.identifier.citation2 | 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 | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
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 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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AG_Paul_Performance_Budgeting_and_Medium-Term_Financial_Planing.pdf | 303,04 kB | Adobe PDF | Otwórz |
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