The Legal Status of Subject of Budget Planning at the Federal Level

In the thesis on the topic “Concept and legal status of subjects of budget planning at the federal level”, the goal was to derive the concept of data from participants in the budget process, to formulate a definition of “subjects of budget planning”, and also to determine their functions. The object of research is budget planning, and the subject is the subjects of budget planning. A theoretical study was carried out on the basis of legal acts, scientific and educational literature. Applied research was carried out by analyzing the current legislation and documents of executive bodies. The paper proposes amendments to be introduced into the Budget Code of the Russian Federation to bridge the gap in the current legislation. Based on the results of the study, specific proposals were formulated to improve the activities of budget planning bodies at the federal level. The practical value of the work is to consolidate the activities of subjects of budget planning at the legislative level and eliminate the problem in budget legislation.