Biudžeto formavimo teisinė analizė

Abstract

Summary's content: legal reglamentation of the national budget, define the national budget content, its legal control and develop proposals on the legal control of the national budget. regulation of the state's expendures control must be stronger, the best form of revenue control is the edequate tax policy. Relevance of the present paper is determined by the importance of the national budget in the implementation of the state duties and welfare of the entire society. the aim of this paper is to show the necessity of the legal reglamentation of the budget, define the national budget content, its legal control and develop proposals on the legal control of the national budget. The paper deals with the history of the national budget development, budgetary principles, legal conception and structure of the national budget. Furthermote, the policy of the state revenue and expenditures, their control related problems have been presented. It is the autor's opinion that budgetary principles must be moore strictly enforced into the legal regulation of the national budget, regulation of the state's expenditures control must be stronger, since all of these measures would bring the national budgets nearer to the state of balance. Analysis of the state policy on revenue and expenditures and its control policy reveals that the best form of revenue control is the adequate tax policy. The size of the natioonal budget, i.e. its revenue and expenditures, depend on the state economy - if the economy is growing, then moore revenue are collected through taxes and moore of those can be distributed. The larger the distribution of the revenue, the better the state performs its duties. A conclusion can be made after the analysis of the national budget legal control done - the whole system is quite well regulated, however the expenditures control must be regulated more precysely, while the most important budgetary principles must be established more clearly.