The Budget System of the Russian Federation in the System of Institutions of the Financial Security of the State
Considering the budget system of the state as a complex phenomenon of financial and legal reality, using traditional and macrosystem approaches to definition of its essence, the author aims to determine the place of the budgetary system of the Russian Federation in the system of financial security institutions (elements) of the state, using general scientific and special legal methods of cognition to construct complex multi-level mechanism of direct and reverse connections between them. Analyzing the system-forming properties of the budgetary system of the state as a totality of funds of monetary resources in public ownership, the conclusion on including it in the institute of financial security facilities of the state is substantiated. This is an instrument of communication with private funds of monetary resources, which in turn act as both a source and a consumer of monetary resources of public funds, thereby making the budget system a powerful redistributive mechanism that ensures the implementation of public administration functions. Considering the budgetary system of the state in an institutional aspect as a redistributive mechanism ensuring the implementation of public administration functions, the last is proposed to define as a means of ensuring financial security of the state, to be included in the structure of this institution as an instrument for ensuring financial stability of the state, a guarantor of protection of state sovereignty. In turn, public authorities and local self-government bodies, structured according to the levels of the budget system of the Russian Federation, which exercise powers to form, distribution and use of centralized monetary resources of funds public legal entities (budget funds), are proposed to include in the institution of subjects that provide financial security for the state.