Comparative characteristics of the stage of consideration and approval of budgets on the example of the countries of Russia and the USA

This article compares one of the stages of the budget process - consideration and approval of budgets between the two countries. For analysis were selected: Russia and the United States. In the course of studying the basics of organizing the second stage of the budget process, significant differences were identified in the timing and sequence of the submission and consideration of documents. An important aspect of the study of this topic is the possibility of evaluating the quality of the organization of the budget process in the course of this work.