DOI: 10.12737/2500-333x-2026-11-3-139-146 ISSN: 2500-333X
Budget of a federal territory in the structure of the budgetary system of the Russian Federation
N. MalyutinThe article examines the legal nature and place of the budget of a federal territory within the budgetary system of the Russian Federation. It considers the preconditions for the emergence of a new type of public-territorial entity and the corresponding new level of the budget, analyses the provisions of the Budget Code of the Russian Federation and the Federal Law "On the Federal Territory 'Sirius'", and identifies the specific features of the formation, approval and execution of the budget of a federal territory as compared with the budgets of constituent entities of the Russian Federation and municipalities. The article formulates problems of legal regulation and proposes solutions to address them.