Agamyan, A.A. On the problem of definition interpretation of budgetary expenditures.

Abstract: The article is devoted to the issues of establishing the definition of budget expenditures based on their substantive elements. The author notes that the Budget Code of the Russian Federation does not use the definition of budget expenditures; instead it uses “expenditures of budgets”. Semantically speaking, the contents of these terms differ, since budgetary expenditures include all payable budget obligations accepted for performance according to the procedure established by law. Expenditures of budgets point out only the element of certain monetary funds being recognized as belonging to budgetary funds. The main elements of budgetary expenditures are the following: they form a public category, they generally are not returned, they do not form and do not discharge financial claims; they are provided by the state continuously; they are a budgetary law category, reflecting economic relations related to distribution and use of centralized monetary funds regulated by legal norms. The article also includes analysis of the key doctrinal definitions of budgetary expenditures, and the author offers his own definition of this category.

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