Palavras-chave
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Resumo
O documento fornece uma característica abrangente de categorias particulares de leis orçamentárias: equilíbrio, receitas e despesas, assim como déficits orçamentários. Além de formular as definições dessas categorias, os autores consideram as abordagens estabelecidas na ciência e prática russa e estrangeira para a avaliação de um orçamento equilibrado, divulgam o sistema de receitas e despesas estipulado pela atual legislação russa e estabelecem as bases para a classificação de déficit orçamentário. A necessidade de análise das definições orçamentárias e legais para a realização de pesquisas no campo das ciências do direito público (estatal-legal) é fundamentada.
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