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Legal framework of the budget systems of the member countries of the Organization for Economic Cooperation and Development

The article examines the constitutional and political factors of building budget systems. The search for the optimal legal frameworkof budget systems is being carried out. The comparative legal method is used to study the budget systems of the member countries of the Organization for Economic Cooperation and Development. An attempt is made to answer the question of how the Russian budget system can move in the direction of development set by the best practice of foreign countries.