Бюджетный кодекс РФ: необходимость реформ или «революционной перестройки»?

The article provides the author's analysis of the prospects for adopting a new Budget Code of the Russian Federation. The conclusions are substantiated about expanding the subject of budgetary and legal regulation, including in the "orbit" of the Budget Code of the Russian Federation non-participants in the budget process (private entities) who receive budget subsidies, grants, investments, and about the formation of new approaches to budgetary and legal agreements, defining budgetary responsibility and budgetary control, distinguishing between the methods of fulfilling budgetary duties and budgetary responsibility. An assessment is given of the draft law of the Budget Code of the Russian Federation prepared by the Ministry of Finance of the Russian Federation.