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Zemlyanskaya N. I. Public Expenditures as a Financial and Legal Concept

Published in journal "Financial Law and Management", 2014-3 in rubric "Áþäæåò è áþäæåòíîå ïðàâî", pages 117-130.

Resume: The need to study the concept of «public expenditure» is caused by broad changes occurring in economic and political life of Russia. The relevance of this study is due to the special role of public expenditure as a legal institution, and the fact that public expenditure is primary to pubic revenues. In general, the financial law pays great attention to the analysis of legal regulation of public revenues and spending. International integration processes with Russia’s participation also impact on the public expenditure structure. The research uses the comparative legal method as well as analysis of the main features of expenditure aimed at meeting the public interest. The author comes to the conclusion that there is a need to introduce into scientific circulation the concept of «public expenses» defined as expenses made by public and legal entities and other parties in the process of their financial activities intended to meet public interest and in the manner prescribed by law.

Keywords: public expenditure, public interest, state functions, social needs, monetary fund, financial activities, public legal education, financial and legal concept, expenses, financial resources.

DOI: 10.7256/2310-0508.2014.3.14005

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