The subject of budgetary law: from history to modernity
The article notes that the legislative consolidation of the content of budgetary legal relations did not solve the problem of determining the subject of budgetary law. At the same time, the deﬁ nition of the subject of budget law remains an important issue, and solution of the trajectory of development of the theory and practice of legal regulation of budgetary activity depends on it. The approaches to deﬁ ne the subject of budget law in domestic science in the pre-Soviet, Soviet and modern periods are analyzed. There is a tendency to expand the subject of legal regulation of modern Russian budget legislation, the author gives examples of legal norms governing relations that go beyond budgetary relations: provisions on a state task, on subsidies to legal entities, on procurement for state (municipal) needs, etc. ... The article indicates that at the present stage, budget legislation for the ﬁ rst time was the legal basis for regulating many public relations directly or indirectly related to budget expenditures, due to which, in lawmaking and law enforcement practice, problems arise associated with the relationship between the norms of budget law and the norms of other branches of law. Along with the indicated tendencies, the author points to the insuﬃ cient regulation of certain areas by the budgetary law, for example, ﬁ nancing of expenditures on social security of the population. In conclusion, the author points out the necessary to renew the scientiﬁ c discussion concerning the deﬁ nition of the subject of legal regulation of budget legislation and the subject of budget law in Russia