The New Russian Budget System: A Critical Assessment and Future Reform Agenda

Author/Editor:

Jack Diamond

Publication Date:

February 1, 2002

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

This paper documents the main elements of the new budget system established in the Russian Federation through its revised budget system law, or the Budget Code, of 2000. It critically examines the budget preparation, budget approval, and budget execution processes, as well as the financial management and planning procedures that underlie the Budget Code. Based on this analysis, recent developments are discussed and a future reform agenda is indicated.

Series:

Working Paper No. 2002/021

Subject:

Budget classification Budget execution and treasury management Budget planning and preparation Expenditure Fiscal accounting and reporting Public financial management (PFM)

English

Publication Date:

February 1, 2002

ISBN/ISSN:

9781451843927/1018-5941

Stock No:

WPIEA0212002

Pages:

30

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