«The Zero Reading» of the Draft Federal Law on the Federal Budget in the New Edition of The Budget Code of The Russian Federation

The article is devoted to "the zero reading" that is applied in the sphere of budget activities. The paper scrutinises the essence of "the zero reading," its importance and expediency of its use in the budget process of the Russian Federation. It is noted, that the zero reading is a procedure not provided for by the Budget Code of the Russian Federation that presupposes preliminary consultations of the Government with the State Duma of the Russian Federation before the official introduction of the draft Federal Law on the Federal Budget for the next fiscal year and the planned period and aimed at preliminary harmonization of stances of the Government and the lower chamber of the Parliament. According to the research results, it is concluded that the procedure of "the zero reading" contradicts the principle of consecutive entry of legislative and executive powers into the budgetary process as one of the basic principles of the budget process; the author justifies the necessity of enshrining "the zero reading" in the Budget Code of the Russian Federation.

budget, budget process, stages, finance, law, drafting a law, review and approval, readings, procedural rules, supervision system, procedures, legislative power, executive power, planning period, first reading, local government, governmental authorities, principles, budget policy, conciliation commission, budget revenues, introduction of a draft law

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