Budget rules and principles of the budget: value and transformation
This paper discusses the relation of fiscal rules and budgetary principles, the conditions under which certain budget rules can be transformed into budgetary policy. According to the author, such a transformation is possible in regard to the rules of reserve funds in the budget.
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Keywords
принципы бюджетной системы, бюджетные правила, трансформация бюджетных правил, principles of the budget system, budget rules, the transformation of fiscal rulesAuthors
Name | Organization | |
Sagaidachnaya N. K. | Tomsk State University | _finans_@sibmail.com |
References
Обсуждается проект бюджета // Финансы. - 2012. - №10. - С 3-5.
О бюджетной стратегии и бюджетном маневре // Финансы. - 2012. - №8. - С. 78.
