Acts of the President of the Russian Federation in the Budgetary Sphere

The paper provides the results of the analysis of the acts of the President of the Russian Federation, namely: decrees, orders, annual messages, affecting the budgetary issues. Presidential decrees have been systematized depending on the regulation of relations developing regarding budget expenditures and budget revenues, budget balance, budget structure and budget system, inter-budgetary relations, budgeting process. Depending on the degree of certainty of the addressee (addressees) the author examines decrees-instructions to specific state authorities, as well as decrees addressed to an indefinite circle of persons. The paper classifies Presidential Orders depending on their functional purpose and subject of regulation. In budget law, the Orders of the President of the Russian Federation perform the function of a regulator of material and procedural relations. Firstly, they formalize Instructions of the President of the Russian Federation to the Government of the Russian Federation at the stage of drafting the budget, and, secondly, they establish the spending objectives of the Reserve Fund and other budget allocations intended for financial support of the powers of the Head of State. By means of Orders, the composition of participants of the budgeting process can be specified, and the Orders themselves formalize the participation of the President of the Russian Federation in budget planning, making him a «co-author» of the budget law. The opinion is substantiated concerning inclusion of the annual Message of the President of the Russian Federation, fixing the goals and forecasting the socio-economic development of the state, in the system of sources of budget law. The author opines that adoption of acts by the Head of State in the budgetary sphere makes it possible to promptly regulate relevant public relations and determines the vectors of its development, ensuring stability of the system of public power and State integrity.

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