In conditions of instability of budget legislation, the rapid increase of regulatory array in the budgetary sphere, the formation of such negative trends in budgetary regulation as “targeted” regulation, the replacement of permanent regulation by temporary, the increase in the number and types of budgetary legal regimes that differ from the general one, the problem of consistency of the budgetary legal space is very relevant. The purpose of the research is to study the budgetary and legal space as a legal phenomenon through the prism of the property of consistency. Research objectives: to reveal the content of the concept of budgetary and legal space based on broad and narrow approaches; to identify the structural elements of the budgetary and legal space and identify the links between them; to analyze the factors affecting the level of consistency of the budgetary and legal space; to propose measures aimed at improving the level of consistency of the budgetary and legal space. Research methods: general scientific (analysis, synthesis, induction, deduction, method of dialectical materialism, etc.) and special (system‑legal, formal‑legal, comparative‑legal, legal forecasting). Based on a narrow understanding of the legal space, it is concluded that the interaction of the Russian territorial system with the system of budgetary law and budget legislation activates the budgetary and legal mechanism, resulting in the formation of a new system of a higher order — the budgetary and legal space. Being a system, the budgetary and legal space has the property of consistency, the level of which depends on the level of consistency of each of its subsystems: the higher the level of consistency of the territorial structure of Russia, on the one hand, and budget law and budget legislation, on the other, the higher the level of consistency of the budgetary and legal space as a whole. The article formulates a number of measures that can contribute to improving the level of consistency of the budgetary and legal space and, as a result, the establishment of an effective budgetary rule of law in the state.
Yulia Tyutina (Wed,) studied this question.