Year of Graduation
Audit and Evaluation Stage of Budget Process of the Russian Federation
Financial, Tax and Customs Law
There was carried out a comprehensive study of the content of the audit and evaluation stage of budget process of the Russian Federation in the paper. There was studied the process of legal regulation evolution and found out gaps in modern legal regulation. Besides, the paper considers the principle of budgetary transparency and budgetary rights of Parliament, functioning within the framework of the stage. Also there was reviewed the legal nature of the audit and evaluation stage of budget process.