ABOUT BUDGET EXPENSES AS PUBLIC LEGAL CATEGORY

Abstract

The article is devoted to the issue of definition of expenditures as a legal category. The author analyses the content of expenditures by disclosing the system of legal relations taking into account the process of financial decentralization. The legal meaning of the concept of «budget expenditures» has been determined and, based on this, the author’s vision of the concept of «expenditures» has been provided. The author gives a vision of other scholars on the problem of determining the legal content of expenditures and makes appropriate conclusions. During the examination of the articles of the Budget Code and on the basis of their complex analysis, proposals are made for adjusting the provisions of Article 63 of this document.

Authors and Affiliations

А. Ю. Таранов

Keywords

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  • EP ID EP600893
  • DOI -
  • Views 96
  • Downloads 0

How To Cite

А. Ю. Таранов (2018). ABOUT BUDGET EXPENSES AS PUBLIC LEGAL CATEGORY. Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки, 29(3), 97-101. https://europub.co.uk/articles/-A-600893