Budget Expenditures for Social Security: The Concept in Financial Law

Abstract

The article considers budget expenditures for social security as a category of financial law. It has been established that in the current Russian legislation there is no definition of the concept of “social security”. The implementation of the constitutional provisions of the social state uses various concepts in the legislation, for example, “social protection”, “social support”, “social assistance” etc. In the budgetary and legal context, it is proposed to use the term “social security”, which can be defined as a system of social relations arising in connection with the provision to citizens of measures provided for by legislation, implemented by means of monetary payments, providing citizens with natural types of maintenance and social services (measures of social protection, social assistance, social support, social guarantees, pension provision, benefits, etc.). It was revealed that in the budget legislation there are also no unified approaches to the classification of budget expenditures for social security. The article indicates some internal contradictions in the budget classification of the Russian Federation. The author notes that “budget allocations for social security of the population” cannot be identified as budget expenditures for social security. It is concluded that budget expenditures for social security differ from other budget expenditures by their aim – the public need that can be determines as “creating conditions for decent life and free development of a person through the implementation of various social security measures”. Budget expenditures for social security can be considered as a type of budget expenditures differed according to their functional purpose. Budget expenditures for social security can be carried out in various forms. The final recipients of funds from the budget are not always the recipients of social security, but also other entities that provide social security through cash payments, natural types of maintenance and social services for citizens.