Academic Scientific JournalsPerformance Budgeting as an International Approach to Budget Regulation
Keywords:
performance budgeting, medium-term financial planning, budget expenditure, state program, agency target programAbstract
The paper discusses introduction of multiannual budgetary planning and transition to performance budgeting in the Russian Federation. The author describes some results, problems and the future of the reform.
The paper highlights implementation of international experience in the process of the reform. Performance budget is applied in the practice of many countries (the United States, New Zealand, the United Kingdom, the Netherlands, France, Germany, Slovakia). The Russian Federation has also taken ideas of the new system of budget planning. In the middle of 2000s the Russian Government approved the Conception concerning the reform of budget process in the Russian Federation for the period 2004-2006. It was the start of the reform. However, more than 15 years after the beginning of the reforms the Russian budget legislation and practice are in the process of improving. Foreign and international achievements in the fi eld of performance budgeting could be helpful for Russian budget law. Key words: performance budgeting, medium-term fi nancial planning, budget expenditure, state program, agency target program.
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References
Artukhin, R.: Voprosy razvitiya byudzhetnogo prava (Issues Of Budget Law Development), Reformy i pravo (Reforms and Law) no. 3 (2012).
Hanafina, K.: Mezhdunarodnyj opyt razrabotki i vnedreniya programmno-celevogo byudzhetirovaniya (International Experience of Development and Implementation of Performance Budgeting), Financy i credit (Finance and Credit) no. 33 (2016).
Komyagin, D.: Byudzhetnoe pravo Rossii (Russian Budget Law), Moscow: The Institution of Public Law Researches, 2011.
Parizkova, I.: The Budget Process of Territorial Self-Governing Units in the Czech Republic in: Radvan, M. et al. (eds.): The Financial Law towards Challenges of the XXI Century, Brno: Masaryk University, 2017.
Postula, M.: Ten Years of Performance Budget Implementation in Poland – Successes, Failures, Future in: Lotko, E. et al. (eds.): Optomozation of Organization and Legal Solutions Concerning Public Revenues and Expenditures in Public Interest, Bialystor–Vilnius, Temida, 2, 2018.
Ruskovski, E.: Novye napravleniya razvitiya byudzhetnogo (fi nansovogo) planirovaniya i ih vliyanie na reshenie, prinimaemye v stranah Central'noj i Vostochnoj Evropy (New Directions for the Development of Budget (Financial) Planning and their Impact on Decisions Made in Central and Eastern Europe), Publichnye fi nansy i nalogovoe pravo (Public Finance and Tax Law), vol. 2 (2011).
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Veremeeva, O.: Byudzhetirovanie, orientirovannoe na rezul'tat, kak instrument upravleniya byudzhetnym processom Rossii: tendencii i perspektivy pravovogo razvitiya (Performance Budgeting As A Tool For Managing Budget Process Of Russia: Trends And Prospects For Legal Development), Finansovoe pravo (Financial Law) no. 4 (2018).
Legal acts
Act no. 145-FZ/1998, the Budget Code of the Russian Federation (as amended).
Act no. 1662-r/2008, on the Concept of Long-Term Socio-Economic Development of the Russian Federation for the Period until 2020 (with the Concept of Long-Term Socio-Economic Development of the Russian Federation for the Period until 2020) (as amended).
Act no. 1950-r/2010, on Approval of the List of State Programs of the Russian Federation (as amended). Act no. 2011/85/UE/2011, on Requirements for Budgetary Frameworks of the Member States.
Act no. 204/2018, on the National Targets and Strategic Tasks of the Development of the Russian Federation for the Period until 2024 (as amended).
Act no. 249/2004, on Measures to Increase Effectiveness of Budget Expenditures (with Conception Concerning the Reform of Budget Process in the Russian Federation for the Period 2004-2006) (as amended).
Act no. 2593-r/2013, on Approval of the Program for Improving the Effi ciency of Managing Public (State and Municipal) Finances for the Period until 2018.
Act no. 582/2016, on Approval of the Guidelines for the Development and Implementation of State Programs of the Russian Federation (as amended).
Act no. 588/2010, on approval of the Procedure for the Development, Implementation and Evaluation of the Effectiveness of State Programs of the Russian Federation (as amended).
Act of 2007, the Code of Good Practices on Fiscal Transparency, International Monetary Fund (2007).
Act of 2013, the Budget Message to the Federal Assembly of the Russian Federation of 13 June 2013 "On Budget Policy in 2014 - 2016". OECD Best Practices For Performance Budgeting, 2018.
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