Legal Basis of Planning Budget Income in the Russian Federation

This thesis is devoted to studying the legal basis of planning budget income in the Russian Federation. The purpose of the master's thesis is to determine the legal regulation specifics of planning budget income in the Russian Federation, as well as to discover possible gaps in the current legislation in this area. As a part of the implementation of the goal the author performed the following tasks: 1. highlighted the main approaches to determining the budget income concepts, government revenues and public revenues, also the modern principles of income planning in the Russian Federation were revealed; 2. studied the history of the budget planning in Russia and highlighted the legal features of planning according to the historical stage of the state development; 3. formulated the legal boundaries of the “revenue forecasting concepts” and “income planning” within the framework of the current budget legislation; 4. determined the current legislative framework, which regulates governing budget planning in Russia; 5. analyzed the powers of the financial authorities and chief administrators of income in the field of budget planning, depending on the level of government; 6. analyzed the results of the forecasting indicators assessment of the federal budget law provided by the control and accounting authorities of Russia, and compared the conclusions with their own research results; In the process of writing the master's thesis, both theoretical and empirical research methods were used. So, to achieve this goal, the author used a formal legal method, an analysis method, a historical legal method, a statistical method, a comparative method and an induction method. The work resulted in the formulation of proposals for improving the legislation in budget planning and forecasting spheres in Russia.