Budgetary rules: classification and prospects for further application

Authors

I. M. Lycheva
Belgorod State Technological University im. V. G. Shukhov, Russian Federation
V. A. Molchanova
Belgorod State Technological University im. V. G. Shukhov, Russian Federation

DOI

https://doi.org/10.31429/2224042X_2023_69_56

Abstract

Many years of world experience in the application of budgetary rules is a very controversial and ambiguous process of using restrictive mechanisms in budgeting. Over the past three years, the world economy, which has undergone various shocks, has undergone changes in terms of the implementation of fiscal rules, which have caused various kinds of judgments about their adjustments and even abolishment. The article attempts to classify budget rules and, on this basis, consider the need for their further use. The authors come to the conclusion that not the abolition of budgetary rules, but their further regulation will contribute to the sustainability of budgets.

Keywords

environmental taxation, "green" taxation, "green" economy, environmental taxes, Russian Federation

Authors Info

I. M. Lycheva

Candidate of Economic Sciences (Ph.D.), Associate Professor of the Department of World Economy and Financial Management at Belgorod State Technological University im. V. G. Shukhov

V. A. Molchanova

Candidate of Economic Sciences (Ph.D.), Associate Professor of the Department of World Economy and Financial Management at Belgorod State Technological University im. V. G. Shukhov

References

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Article Details

Issue

2023 · No. 1 (69)

Section

Institutional Economics

Publication History

Published 2023-03-10

How to Cite

[1]
Lycheva I.M., Molchanova V.A. Budgetary rules: classification and prospects for further application // Economics: Theory and Practice. 2023. No 1 (69). С. 56–63. DOI: 10.31429/2224042X_2023_69_56

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Copyright (c) 2025 I. M. Lycheva, V. A. Molchanova

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This work is licensed under a Creative Commons Attribution 4.0 International License.