К вопросу о месте бюджетных расходов в системе финансового права

Abstract

The article is devoted to the determination of place of the norms regulating budgetary costs of the system of financial law, which has important theoretical and practical significant. The author emphasizes the need for a systematic approach in addressing the issue of the construction of an effective mechanism for legal regulation of budget expenditures. Various points of view on the place of institute of budget expenditures in the system of financial law, expressed in the Soviet and modern science of financial law, are analyzed. It is proposed to include the state and municipal revenues, state and municipal expenditures, state and municipal loans in the special part of the financial law. Budget Law is considered as a complex sub-sector of financial law. The article concludes that the norms regulating the budgetary costs are included in the sub-sector of financial law “state and local expenditures” as also are the part of the complex sub-sector of financial law “budget law”.