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Constitutional And Financial Legal Aspects Of The State Budget In The Republic Of Bulgaria

Author

Listed:
  • Valentina Goleva

    (South-West University "Neofit Rilski")

  • Vesela Mircheva

    (South-West University "Neofit Rilski")

Abstract

The study examines the role and place of the two major political institutions, namely government and parliament, in the preparation and adoption of the state budget. The importance of the state budget for the implementation of the political program for the management of the government, as well as the need for its public discussion in the parliament, is substantiated. That is why the annual state budget is adopted in the legal form of the law and the legislative procedure for its adoption is followed, focusing on its specifics. An analysis is presented of the position of the state budget in the budget system of the Republic of Bulgaria, and in particular – in the consolidated fiscal system. The legal regulation of the budgetary process is also examined, and its stages are monitored.

Suggested Citation

  • Valentina Goleva & Vesela Mircheva, 2020. "Constitutional And Financial Legal Aspects Of The State Budget In The Republic Of Bulgaria," Economics & Law, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 2(1), pages 16-42.
    • Handle: RePEc:neo:ecolaw:v:2:y:2020:i:1:p:16-42
    DOI: 10.37708/el.swu.v2i1.2
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    More about this item

    Keywords

    government; parliament; legislative procedure; state budget; budget system; budget process;
    All these keywords.

    JEL classification:

    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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