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Budgetary Contract: Identification Issues
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Budgetary Contract: Identification Issues
Annotation
PII
S1605-65900000622-5-1
DOI
10.61205/jrp.2024.6.5
Publication type
Article
Status
Published
Authors
Aleksandr Kononov 
Occupation: Postgraduate Student, Department of Legal Support of Public Finance
Affiliation: Institute of Legislation and Comparative Law under the Government of the Russian Federation
Address: Moscow, Russia
Edition
Volume 28 No. 6
Pages
123-134
Abstract

A significant number of contractual structures are currently used in the practice of budgetary activities of public legal entities, however, the normative budgetary legal acts do not contain a definition of the concept of “budgetary legal agreement” and do not fix its essential features, allowing to distinguish this category from contractual structures of other branches of law. These problems entail a lot of litigation. At the same time, the courts have not yet developed a unified approach to resolving disputes arising from the implementation of budgetary and legal agreements: some decisions are made using the provisions of civil legislation, and other judicial acts deny the possibility of their extension to budgetary relations.

The purpose of the study is to form a doctrinal approach to defining the category of budget law “budget contract”. The objectives of the work: 1) based on the analysis of scientific literature and acts of budget legislation, understood in a broad sense, the content of budget and legal agreements, as well as judicial practice, to identify the signs characteristic of a budget and legal agreement; 2) to define a generic concept for the category of budget law under consideration; 3) to establish a criterion determining the specific difference between budget and- a legal agreement.

The methodological basis of the research was made up of general scientific and special legal methods of cognition: formal legal, historical legal, analytical and logical.

Conclusion: the budget contract, by its legal essence, is an individual budget act based on the agreement of the parties and expressing the coordination of their separate expressions of will. Nevertheless, the identification of the legal nature of the budget-legal agreement is only the first step in the formation of the concept of contractual regulation of budgetary relations.

Keywords
budgetary law, budgetary relations, budgetary contract, budgetary legal act, contractual regulation of budgetary relations, budgetary activity of the state and municipalities, court practice, budgetary funds, public subject, public interest
Date of publication
07.06.2024
Number of purchasers
2
Views
88
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0.0 (0 votes)
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References



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