LEGAL REGULATION OF SOURCES AND VOLUMES OF FORMATION OF RESERVE FUNDS IN THE BUDGETS OF CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION |
| 1 | |
| 2026 |
| scientific article | 34 | ||
| 110-116 | резервный фонд субъекта Российской Федерации, резервный фонд высших исполнительных органов государственной власти субъектов Российской Федерации, бюджетный кодекс Российской Федерации, источники формирования фондов, налоговые доходы, неналоговые доходы, ограничения объемов резервных фондов, бюджет субъекта Российской Федерации, порядок формирования и использования резервных фондов, превышение полученных доходов над запланированными расходами, остатки средств на счетах бюджетов, reserve fund of a constituent entity of the Russian Federation, reserve fund of the highest executive bodies of state power of the constituent entities of the Russian Federation, budget Code of the Russian Federation, sources of formation of funds, tax revenues, non-tax revenues, limitations on the volume of reserve funds, budget of a constituent entity of the Russian Federation, procedure for the formation and use of reserve funds, excess of received revenues over planned expenses, balances of funds in budget accounts |
| This article analyzes the approaches of constituent entities of the Russian Federation to the regulatory framework for the sources, volumes, and formation processes of reserve funds in their budgets-both reserve funds of the highest executive bodies of the constituent entity of the Russian Federation and reserve funds of public-law entities themselves. This article examines the regulatory legal acts of constituent entities of the Russian Federation that describe the sources of budget revenue from which these reserve funds are formed in the constituent entities of the Russian Federation. It concludes that although the sources of funds and their volumes are currently not specified at the federal level, constituent entities of the Russian Federation frequently implement such restrictions. It is established that different approaches are used to calculate the size of the fund, including setting maximum amounts as a fixed sum or linking them to specific budget indicators. Detailed specifications of the sources of funds and their size limits may be contained in either the law of the constituent entity of the Russian Federation or a bylaw, depending on the type of reserve fund. It was also established that the choice of law establishing the relevant criteria is determined by the specific region's approach this could be a specific regulatory act or one regulating the budgetary structure and/or budgetary process. It was concluded that, at the level of the constituent entities of the Russian Federation, there is no uniform approach to the legal framework for the formation of reserve funds, as illustrated by examples from regional practice. |
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