Поглед върху съвременното бюджетно законодателство
A Review of Modern Budget Legislation

Summary/Abstract: The article reviews modern budget principles underlying Council Regulation (EC, Euratom) No. 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Community. It also examines budget procedure followed in the drafting and adoption of the EU budget. The sources of Bulgarian budgetary law are discussed and an analogy is sought with the sources of budgetary law in EU member states and Russia. The elements of the budget are analysed from a comparative law viewpoint. De lege ferenda proposals are made for the improval of Bulgarian budget legislation in view of its further harmonisation with EU law.

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