The Treasury Payment System as a New Institute of Budget Law

The formation of the treasury payments system in 2021 as a new institution of budget law is due to the dynamic development of public relations in the field of cash management. The task of legal regulation of the treasury payments system is to ensure the smooth implementation of payments to and from budgets of the budgetary system of the Russian Federation. The purpose of the study is to determine the necessary and sufficient features to identify a group of legal norms governing the treasury payments system as a budgetary and legal institution. The system of treasury payments is considered in two aspects: as a group of public relations that constitute the essence of the phenomenon under consideration, and as a set of legal norms governing these public relations. To achieve this goal, the criteria and principles of allocation of the budgetary and legal institution, formed in the Russian legal doctrine, in relation to relations in the treasury payments system and their legal regulation, are analyzed. The conclusion is made about the possibility of identifying the treasury payment system as a new institution of budget law.