Modern problems and ways of development of the Institute of public budget control in the Russian Federation

The article is devoted to the analysis of modern problems and prospects for the development of the institute of public budget control. Its role in the system of legal guarantees for the implementation, protection and defense of both the system of constitutional principles and the entire system of rights, freedoms and legitimate interests of individuals and legal entities is investigated. The role and importance of the budget process among the activities of public authorities is analyzed. The importance of state and public control over the budget process is substantiated. The points of view in the scientific literature on the definition of the concept of public budget control are analyzed and its author's definition is justified. The analysis of the problems hindering the organization and implementation of public budget control in Russia revealed : the lack of formalization of this concept in the Constitution; the inability to consolidate the institution of public budget control in the legislation on public control and budget legislation; the underdevelopment in the Russian scientific legal doctrine of specific forms, methods, types of measures of public budget control; the lack of a set of real powers for its subjects; weak property, organizational, material and technical base of the above-mentioned subjects; weak the use of foreign experience of public control in this area. In the course of scientific research, a number of methods were used, in particular: formal-logical; comparative-legal; historical-legal; statistical; sociological. A system of measures to solve these problems has been developed and justified, including : the institute of public control (budget) in the Constitution; its consolidation in Federal Law No. 212-FZ dated 07/21/2014 “On the basics of public control in the Russian Federation", the Budget Code of the Russian Federation and other legal acts in these areas; organization by the Public Chamber of a system of measures to intensify scientific and practical research in the field of public budget control and its foreign experience; development and adoption by the Government of the Russian Federation of a system of programs for the development of the material, technical, organizational base of public budget control in Russia, as well as to increase the use of modern information and communication technologies in the work of their subjects; expand the powers of subjects of public control; create specialized subjects of public budget control.