Conceptual approaches to the study of the sources of budget law

Nikolashvili Kartlos Iraklievich

The article is devoted to the theoretical foundations of the study of one of the key categories of budget law – its sources. It contains a comparative analysis of the concepts of «sources of budget law» and «forms of budget law», covering the issue of their relationship in the scientific literature. It is concluded that the concept of «source of law» has no independent meaning, different from other existing basic categories in legal science, so it is legitimate to consider the form and source of law as identical concepts. Special attention is paid to the specifics of such a source of budget law as a planning legal act, which is the main form of implementation and legal regulation of budget activities. In addition to the budget, which is a public financial plan, performance-oriented acts (primarily state and municipal programs) are also built into the budget planning system, which link budget funds with the results of their use.

Keywords:budget law, source of law, form of law, planning acts.