The financial resources of the state off-budget trust funds

Journal Title: Правові новели - Year 2018, Vol 5, Issue

Abstract

In the article the author characterizes the peculiarities of the budgeting of extra-budgetary trust funds, establishes the sources of revenues to it, determines the rules for accumulating money. The author determines the rules for the formation of financial resources of extrabudgetary trust funds. The author analyzes the experience of foreign countries in the creation of trust funds that allowed to substantiate the proposal on the expediency of introducing regional funds in order to ensure the targeting of the use of financial resources. It is concluded that the financial resources of extrabudgetary trust funds are accumulated taking into account such rules as: the definition of the list of allocations to extrabudgetary trust funds exclusively in accordance with the current legislation and the recognition of the latter as state property; deductions to extrabudgetary trust funds is a type of compulsory payments and enforcement of state coercion measures is provided for their implementation; targeted use of financial resources of extrabudgetary trust funds.

Authors and Affiliations

В. А. Тулянцева

Keywords

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  • EP ID EP669117
  • DOI -
  • Views 47
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How To Cite

В. А. Тулянцева (2018). The financial resources of the state off-budget trust funds. Правові новели, 5(), 100-107. https://europub.co.uk/articles/-A-669117