though actually it acts such a way [12]. of the Constitutional Court of the Russian Federation TG Morshchakova considers, that it s not quite precise to speak about case value of decisions of the Constitutional Court. For estimation of legal value of the decision of the Constitutional Court it is more suitable to use the concept prejudicial though there is no full conformity as well laquo ;. Besides the author asserts that for estimation for legal value of the decision of the Constitutional Court it is more suitable to use the concept prejudicial ... [13]. However the term prejudicial is applicable to law enforcement acts. Therefore it s not quite exact to consider the decision of the Constitutional Court the law enforcement act as the law enforcement acts are individual legal acts [14], ordering concrete legal relations between the certain subjects of the law according to the will of the legislator. For example, between the court of general jurisdiction and the physical person. decision of the Constitutional Court influences the norm of the current legislation intended for the wide range of subjects, therefore, in our opinion, the decision of the Constitutional Court can not be the individual display of legal relations. each decision of the Constitutional Court is, first of all, interpretation of the Constitution. That is, interpreting the norms of the Constitution - the Fundamental Law of the state, decisions of the Constitutional Court, in the opinion of HI Gadzhiev, appear neither a part of the constitutional norm, nor an independent source of the law, but they are allocated with the general obligatory force by the Constitution because are its special independent continuation [15]. According to the abovementioned reasons it follows, that decisions of the Constitutional Court by their form are specific judicial subconstitutional acts having special validity. stated and partial research of the validity of the decision of the Constitutional Court allow to make the conclusion that the Constitutional court as the supreme state body of the constitutional control works out the by virtue of the competence basic directions of development legislative and law enforcement practice. The Constitutional Court acts as special supreme judicial body which character is caused by the specific nature of legal controlling disputes [16]. Therefore decisions of the Constitutional Court having normative character are sources of the law [17]. as decisions of the Constitutional Court are special judicial legal acts, hence, they are allocated with force of general compulsion. That is, general compulsion of the given acts means that they shall act on the entire territory of the state. And the legal nature of the above mentioned acts is the Constitutional Court, proceeding from corresponding constitutional principles, shall declare the contents of the objectively existing law. questions of the law, revealing constitutionally-legal sense of instructions of statutory legal acts, estimating law enforcement practice and developing legal positions, the constitutional courts are frequently compelled to investigate such financial - legal category as the budget. At present the problem of insufficiency of budgetary appropriations, limitation of profitable sources and as consequence imbalance of budgets (all this is characteristic of subordinate budgets of budgetary system of the Russian Federation) is rather actual and topical. The problem of budgetary deficiency and public debt remains key in functioning public finances and is shown in the scale form both at federal and regional level. special significance and role of the budget as the basis of social and economic development of the whole state demand careful scientific research of the given financial and legal institute from the position of the legal and economic science, beginning with the definition of the concept of the budget. the economic nature, the budget is the system of monetary relations between the state on behalf of the competent authority, on the one hand, and physical and legal persons, on the other hand, arising in the process of formation and use of the centralized monetary fund. From the material point of view, it is the monetary fund making the financial basis of activity of authorities on behalf of the state. The basic requirements showed to the budget, its equation, completeness of reflection of incomes and charges, etc. In the legal aspect, the budget has the status of the law of the Russian Federation or the subject of the Russian Federation or the decision of the representative body of the municipal unit in which rights and duties of all participants of budgetary legal relations are determined; it is considered as the financial plan of the state or its separate territory. From the position of the right to property, means of the budget form the state or municipal treasury whose proprietor is the Russian Federation or...
