Legal Regulation of Control over the Implementation of Municipal Budgets and Ways to Improve it
( Pp. 26-30)
More about authors
Rita A. Toria
Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU, Presidential Academy Russian Academy of National Economy and Public Administration
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation
Abstract:
The effectiveness of legal regulation of control over the execution of municipal budgets and ways to improve it are analyzed. The article notes that, as part of the justification for improving the mechanism of local budget execution, an algorithm for building an internal control system is proposed, and that an internal control system should be created in the municipality that could ensure the least loss of money and material resources at any stage of financial and economic activity.
How to Cite:
Toria R. A. Legal Regulation of Control over the Implementation of Municipal Budgets and Ways to Improve it // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 2. P. 26-30. (in Russ.)
Reference list:
Karepina O.I., Bogoslavtseva L.V., Bogdanova O.Yu. Development of state financial control in the context of program and project budgeting // Humanities, socio-economic and social sciences. —2019. —No. 4. —p. 204.
Sharafutdinova, I. R. Historical prerequisites for the formation of the treasury system of budget execution in the Russian Federation / I. R. Sharafutdinova, A. Sh. Shakirova // Economics and Modern Management: theory and practice. —2015. —No. 56. —pp. 139–148.
Shuliko E.V. Municipal budget control in the Russian Federation: on the example of the municipal formation of Novorossiysk. Abstract of the dissertation of the Candidate of Economic Sciences. M.; 2014. 25 p.
Yashina N. I. Improving the theoretical and practical foundations of assessing the financial condition and quality of budget management in order to improve the efficiency of managing the financial resources of the territory // Finance and credit. —2016. —417 p.
Moscow City Court. URL: https://mos-gorsud.ru.
Open budget of the City of Moscow. URL: https://budget.mos.ru/sitemap.
Official website of the Ministry of Finance of the Russian Federation URL: https://minfin.gov.ru/ru/.
Official website of the Federal Treasury. URL: http://www.roskazna.ru.
Official website of the Federal State Statistics Service. URL: http://www.gks.ru.
Official website of the Accounts Chamber of the Russian Federation. URL: http://www.audit.gov.ru.
Sharafutdinova, I. R. Historical prerequisites for the formation of the treasury system of budget execution in the Russian Federation / I. R. Sharafutdinova, A. Sh. Shakirova // Economics and Modern Management: theory and practice. —2015. —No. 56. —pp. 139–148.
Shuliko E.V. Municipal budget control in the Russian Federation: on the example of the municipal formation of Novorossiysk. Abstract of the dissertation of the Candidate of Economic Sciences. M.; 2014. 25 p.
Yashina N. I. Improving the theoretical and practical foundations of assessing the financial condition and quality of budget management in order to improve the efficiency of managing the financial resources of the territory // Finance and credit. —2016. —417 p.
Moscow City Court. URL: https://mos-gorsud.ru.
Open budget of the City of Moscow. URL: https://budget.mos.ru/sitemap.
Official website of the Ministry of Finance of the Russian Federation URL: https://minfin.gov.ru/ru/.
Official website of the Federal Treasury. URL: http://www.roskazna.ru.
Official website of the Federal State Statistics Service. URL: http://www.gks.ru.
Official website of the Accounts Chamber of the Russian Federation. URL: http://www.audit.gov.ru.
Keywords:
financial system of the state; financial control; control over the execution of municipal budgets; efficiency of budget spending..
Related Articles
