Budgeting in Russia [E-Book] / Dirk-Jan Kraan ... [et al]
Kraan, Dirk-Jan.
Bergvall, Daniel. / Hawkesworth, Ian. / Kostyleva, Valentina. / Witt, Matthias.
Paris : OECD Publishing, 2008
58 p.
Russian Federation
Full Text
Russia’s budgeting procedures have been in transition since the adoption of the Budget Code in 1998. Major revisions of the Code were undertaken in 2003, 2004 and 2007. This article explores the many facets of budgeting in the Russian Federation, including budget formulation, parliamentary approval, budget execution, accounting and auditing, and financial relations between levels of government.