Abstract
One of the most pressing issues in financial law is the determination of the place of expenditure obligations for the social sphere in the structure of the regional budget. Expenditure obligations of a social orientation are legally fixed in the Budget Code of the Russian Federation, as well as in the legal acts of the subjects of the Russian Federation regulating budget relations for the financial year and the planning period. The analysis of the content characteristics of expenditure obligations in the social sphere and the practice of their consolidation in regional budgets, indicates the priority nature of their financing, as indicated by both conducted sociological studies and developed and tested methods, in particular, the assessment of the elasticity of expenditures on budget revenues.
Highlights
Расходы бюджета субъекта РФ являются частью государственных расходов, поскольку являются составной частью централизованных фондов денежных средств конкретной территории
One of the most pressing issues in financial law is the determination of the place of expenditure obligations for the social sphere in the structure of the regional budget
Expenditure obligations of a social orientation are legally fixed in the Budget Code of the Russian Federation, as well as in the legal acts of the subjects of the Russian Federation regulating budget relations for the financial year and the planning period
Summary
Расходы бюджета субъекта РФ являются частью государственных расходов, поскольку являются составной частью централизованных фондов денежных средств конкретной территории. Анализ содержательной характеристики расходных обязательств в социальной сфере и практика их закрепления в региональных бюджетах свидетельствуют о приоритетном характере их финансирования, на что указывают как проведенные социологические исследования, так и разработанные и апробированные методики, в частности оценка эластичности расходов по доходам бюджета.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Courier of Kutafin Moscow State Law University (MSAL))
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
