• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

Educational Programme
Final Grade
Year of Graduation
Anastasiya Kulbatskaya
The Legal Basis of the Cash Execution of Budgets of the Russian Federation
Financial, Tax and Customs Law
(Master’s programme)
For the successful operation of the coherent state of the financial sector need high-quality organization of the cash structure of the state. There are two systems of cash management of budget execution – Treasury and banking. Bank budget execution existed in the USSR and exists in some countries today.

Today, the Federal Treasury is a powerful payment and information system in the sphere of financial activity of public entities. The development of the mechanisms of the budget process leads to changes in the regulations and their processing taking into account the best practices.

The purpose of work - development of offers on improvement of financial and legal regulation of cash services of execution of budgets of the budget system of the Russian Federation. Were put forward such tasks as:

1) to trace the evolution of the cash register of the state and to study the stages of its development;

2) to represent types of cash structure of the state;

3) study the principle of unity of cash;

4) study the legal nature of a single Treasury account;

5) determine the legal basis of liquidity management on the single Treasury account, as well as trends in its development.

The methodological basis of the research was made up of modern methods of scientific cognition: dialectic-materialistic, systemic, comparative. The methods of legal science were used: formal-legal, historical-legal, comparative-legal.

The main provisions developed in the course of writing, were the following theses:

1. It is offered under" cash service of budget execution "to mean"Treasury service of budget execution".

2. The obvious transformation of the functions of the Treasury of Russia in functions quasibanach organization.

3. The types of Treasury services are allocated.

The conclusions and proposals of the dissertation research were tested in the materials of scientific publications.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses