Theoretical and philosophical aspects of the constitutional institute "budgetary federalism
The article is devoted to the theoretical research of budgetary federalism as a constitutional institute. In his research the author summarizes existing knowledge in the field of theory and also in the field of philosophical basis of the budgetary federalism, which allows him to analyze practical value of this institute. As a result of this theoretical analyze the author begins to research how the constitutional law regulate the institute of budgetary federalism, and particularly the number of norms in this field and the influence of such kind of norms on the practice. Especially it should be noted the analysis of existing samples of constitutional regulation the budgetary federalism on the basis of current American and German Constitutions.