Suspension of certain provisions of the Budget Code of the Russian Federation as a tool of public finance management: a theoretical analysis

The questions of application of measures of the state influence on processes of formation of the income of the budgets connected with need of expansion of legal terms in separate powers of the Russian Federation, subjects of the Russian Federation and municipalities are considered. The concept of budget income is analyzed, attention is paid to the theoretical understanding of regulatory income. Comprehend the process of suspending certain provisions of the budget legislation, given a theoretical evaluation of the legal terms in the aspect of budgetary-legal regulation. Illustrates the direction of income growth associated with changes in budget and tax legislation, as well as not related to its changes. Attention is paid to the principle of balance of budgets of the budget system of the Russian Federation, the observance of which is able to ensure the effectiveness of the formation, distribution and use of budgetary funds. The main aspirations of the state to balance the budgets of all levels of the budget system to create a mechanism to improve the efficiency of the budget system are considered. It is stated that the achievement of this goal is directly related to the change in the federal law “on the suspension of certain provisions of the budget code of the Russian Federation” legal terms through the adoption of legal acts at the federal level, the level of the subject of the Russian Federation and the municipality.