Budget procedural norms-calculations under the conditions of using the program-based method of economic management: concept and features of implementation

The conducted analysis of various budget procedural regulations shows that almost every general norm is substantiated by a special regulation. Such practice is fully justified, since the budget process must be defined in detail, clearly, consistently and without considering any other options. The transition of the Russian Federation to the use of the program-based method of economic management necessitated the consolidation of the principle of efficiency (effectiveness) of the use of budget funds, which led to forming a new approach in determining the essence of norms-calculations in the budget law and clarifying their significance for the budget process and budget activities of the state. The present study substantiates the existence of budget procedural norms-calculations that ensure the implementation of material norms of the budget law at all stages of the budget process of this country.