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The Principle of Budget Autonomy

17 October 2026, 21:30

The principle of budget autonomy means: the right and obligation of state authorities and local self-government bodies to independently ensure the balance of the corresponding budgets and the efficiency of the use of budget funds; the right and obligation of state authorities and local self-government bodies at the appropriate level of the Russian Federation budget system to independently carry out the budget process, except in cases provided for by this Code; the right of state authorities and local self-government bodies to establish taxes and fees subject to allocation to budgets of the corresponding level of the Russian Federation budget system in accordance with the Russian Federation legislation on taxes and fees; the right of state authorities and local self-government bodies to independently determine the forms and directions of expenditure of budget funds in accordance with this Code (except for expenditures whose financial support is provided from subsidies and subventions from budgets of other levels); impermissibility of establishing expenditure obligations to be fulfilled simultaneously from the funds of two or more levels of the Russian Federation budget system, or from the funds of consolidated budgets, or without specifying the budget from which the fulfillment of the corresponding expenditure obligations should be carried out; impermissibility of direct fulfillment of expenditure obligations by state authorities and local self-government bodies from the funds of other level budgets¹.

Federal Law No. 120-FZ of August 20, 2004, "On Amending the Budget Code of the Russian Federation in Respect of Regulation of Inter-Budget Relations" of August 20, 2004, as amended on November 29, 2014, Article 1, Subparagraph 7 // RSZ RF. 2004. No. 34. P. 3535. ↩

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