its territory (instead of authority). Moreover, the budget is considered as the organizational plan, and as the source of information, and as the political act reflecting interests and struggle for them in the government and in the legislative authority. official definition of the budget is fixed in the Budgetary Code of the Russian Federation. According to Article 6 of the code the budget is the form of formation and expenditure of fund of the monetary sources intended for financial maintenance of tasks and functions of the state and local self-management that predetermines the public - legal nature of the relations connected with the formation and execution of budgets, and the character of legal regulations, features of differentiation of the subjects of conducting and powers between the bodies of the government of the Russian Federation and bodies of the government of the subjects of the Russian Federation in financial - budgetary sphere. budget as the financial - legal institute is combined and many-sided; its significant role in social and economic development of the state predetermines the special scientific interest to the problem of regulation of budgetary legal relations. great value at investigation of the legal nature of the budget belongs to the legal positions of the Constitutional Court of the Russian Federation whose generalization gives the complex representation about the budget as the special instrument in realization of the state policy. to the Resolution of the Constitutional Court of the Russian Federation from June 17, 2 004 No. 12-П, the budget of each territorial level as the instrument for realization of the financial policy of the state serves for distribution and redistribution of financial resources on the certain territory by means of which there happens the financial maintenance of public functions, and the budgetary relations act in this case as an essential element of social and economic development of the state and municipal units. to the legal position developed by the Constitutional Court of the Russian Federation in the Definition from February 2, 2 006 No. 56-O, the federal budget, budgets of the subjects of the Russian Federation, local budgets and budgets of the state inappropriate funds in aggregate form the uniform budgetary system based on interaction of budgets of all levels through use of the regulating profitable sources, creation of target and regional budgetary funds, their partial redistribution for the purpose of financial maintenance of performance of tasks and functions of the state and local self-management, including in the sphere of social protection of citizens. Therefore independence of budgets of the subjects of the Russian Federation does not exclude their use for the purpose of maintenance of functions of the state on the whole and can not be understood as independent, outside of determined by the Constitution of the Russian Federation and laws of the state policy and state functions drawing up of incomes and charges of the corresponding territory. Another would result in infringement of the constitutional guarantees of social protection of citizens (the Definition of the Constitutional Court of the Russian Federation from April 13, 2 000 No. 43-O). budget of the subject of the Russian Federation or the local budget does not exist separately as they are the component of the financial system of the Russian Federation. Insufficiency of the own profitable sources at the level of the subjects of the Russian Federation or the municipal formations attracts necessity to carry out budgetary regulation for the purpose of equation of the corresponding budgets, that, in particular, is provided by means of rendering the financial aid from the federal budget to the budgets of the subjects of the Russian Federation. the financial - legal regulation, determining the priority directions of the budgetary policy, the state proceeds from the recognition of the person, his rights and freedoms the supreme value and takes the duty to observe and protect rights and freedoms of a person and a citizen ( Article 2 of the Constitution of the Russian Federation). The Russian Federation as the social state bears the duty on maintenance of guarantees of social protection of citizens (Article 7). On sense of Articles 71 and 72 of the Constitutions of the Russian Federation regulation and protection of rights and freedoms of a person and a citizen, financial regulation, the federal budget relate to conducting of the Russian Federation, and protection of rights and freedoms of a person and a citizen, social protection, including the social maintenance, - to joint conducting of the Russian Federation and its subjects. This implies that the responsibility for the state of affairs in the sphere of protection of the constitutional rights and freedoms of citizens is assigned both in the Russian Federation, and in each of its subjects. the same time, the feder...
