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The Treasury Payment System as a New Institute of Budget Law
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The Treasury Payment System as a New Institute of Budget Law
Annotation
PII
S1605-65900000622-5-1
DOI
10.61205/S160565900028441-9
Publication type
Article
Status
Published
Authors
Roman Artyukhin 
Occupation: Head of the Treasury of Russia; Associate Professor at the Department of Financial Law, MSAL
Affiliation:
Kutafin Moscow State Law University (MSAL)
Federal Treasury (Treasury of Russia)
Address: Moscow, Russia
Edition
Volume 28 No. 2
Pages
91-103
Abstract

The formation of the treasury payments system in 2021 as a new institution of budget law is due to the dynamic development of public relations in the field of cash management. The task of legal regulation of the treasury payments system is to ensure the smooth implementation of payments to and from budgets of the budgetary system of the Russian Federation.

The purpose of the study is to determine the necessary and sufficient features to identify a group of legal norms governing the treasury payments system as a budgetary and legal institution. The system of treasury payments is considered in two aspects: as a group of public relations that constitute the essence of the phenomenon under consideration, and as a set of legal norms governing these public relations.

To achieve this goal, the criteria and principles of allocation of the budgetary and legal institution, formed in the Russian legal doctrine, in relation to relations in the treasury payments system and their legal regulation, are analyzed. The conclusion is made about the possibility of identifying the treasury payment system as a new institution of budget law.

Keywords
institute of budget law, budget legal relations, system of treasury payments, cash system, single treasury account, Federal Treasury
Date of publication
27.02.2024
Number of purchasers
6
Views
98
Readers community rating
0.0 (0 votes)
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