ECONOMIC AND LEGAL ASPECTS OF BUDGETARY SPHERE FORMATION

Rimma Livanova; Svetlana Pasternak; Olga Mamrukova; Olga Dmitrieva; Lyudmila Ivanova; Dmitriy Shalamov

doi:10.26668/revistajur.2316-753X.v3i79.7520

ECONOMIC AND LEGAL ASPECTS OF BUDGETARY SPHERE FORMATION

Rimma Livanova, Svetlana Pasternak, Olga Mamrukova, Olga Dmitrieva, Lyudmila Ivanova, Dmitriy Shalamov

Resumo

Objective: The article focuses on the economic and legal aspects of budgetary sphere formation. The efficiency of budgetary sphere formation increases when financial control is exercised at all stages of the budgetary process. Analyzing regulatory acts defining budgetary and financial laws is crucial for determining the socioeconomic characteristics of the budgetary sphere and understanding the activities of government agencies detecting, preventing, and halting the misuse of budgetary funds.

Methodology: The study combines theoretical principles, legislative documents, and empirical observations, utilizing methods such as historical-legal, comparative-legal, system-structural, and statistical analysis to examine operational detection and documentation in countering budgetary crimes. It is based on statistical data, surveys of over 150 operational personnel, criminal case analyses, and regulatory frameworks addressing misuse of budgetary funds.

Results: The most significant factors identified include the inadequacy of the budgetary fund management regulatory framework and insufficient awareness of laws and regulations among employees dealing with budgetary matters. These two factors are interconnected and require thorough examination and improvement of the regulatory framework governing the budgetary sphere.

Contributions: Effective budgetary management requires financial control at all stages, with the Federal Treasury serving as the primary source of information on financial resources. Acting as the state’s chief accountant, the Treasury centralizes funds, monitors transactions, and provides data that helps prevent embezzlement by overseeing expenditures and revenue inflows.

Palavras-chave

Economy; Law; Budgetary sphere; Regulation; Financial resources; Analysis; Regulatory framework

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DOI: http://dx.doi.org/10.26668/revistajur.2316-753X.v3i79.7520