from 01.01.2020 to 01.01.2023
Irkutsk, Irkutsk region, Russian Federation
Introduction: the article treats the concept of "form of budget expenditures". The author analyzes how this concept has been using in the Russian legislation since the moment of adoption of the Budget Code of the Russian Federation. The exclusion of the concept of “forms of budget expenditures” and the establishment of a list of forms of budget appropriations without clear criteria are noted as the problems of legal regulation. Materials and Methods: the author analyzes the norms of the Budget Code of the Russian Federation, legal acts of the Russian Federation and Irkutsk oblast, decisions of the Constitutional Court of the Russian Federation, materials of judicial practice. The study used general scientific methods – analysis and synthesis, analogy and generalization, forecasting method, formal-logical, system-structural methods, as well as private scientific methods: formal-legal, historical-legal, comparative-legal. The Results of the Study: the role and content of the concept of "form of budget expenditures" is studied. The author proposes to identify forms of budget expenditures based on two criteria – the subjects and the content of legal relations about the use of budget funds, the object of which are budget expenditures. Based on the proposed approach, the article includes examples of forms of budget expenditures for social security. Findings and Conclusions: the author concludes that the use of the concept of "form of budget expenditures" is more correct, because it indicates the constancy of budget expenditures, the mechanism of the payment of funds from the budget no matter of their volume and the financial year in which they are payable. The author proposes to correct the budget legislation in terms of returning the legally fixed concept of “form of budget expenditures”, as well as in terms of highlighting the forms of budget expenditures based on the criteria given in the article.
budget expenditures, forms of budget expenditures, budget allocations, budget expenditures on social security, criteria of forms of budget expenditures
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