Първи стъпки в нормативната уредба на бюджета и бюджетния процес в България: закон за отчетността по бюджета

Prof. Rumen Brussarski
University of National and World Economy

https://doi.org/10.53656/his2024-4-1-fir

Abstract. The historical chronicle of the Ministry of Finance of the Republic of Bulgaria on the regulatory framework of the budget and the budget process begins with the Law of the Budget Accountability, adopted by the IV Ordinary National Assembly of 17.12.1884 (Promulgated, SG, No. 7 of 19.01.1885).1 However, this is the second structural law of the budget in post-liberation Bulgaria. This paper is dedicated to the Law of the Budget Accountability, adopted by the III Ordinary National Assembly of 28.01.1883 (Promulgated, SG, No. 13 of 05.02.1883) – the first law of the budget and the budget process in Bulgaria.
Keywords: state budget, budget process, Ministry of Finance, post-liberation Bulgaria

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