On the question of the financial and legal essence of humanitarian assistance

The article reflects the peculiarity of the category "humanitarian aid", taking into account its financial and legal characteristics. The author compares humanitarian aid with the financial and legal category "budget". As income of the budget, humanitarian assistance is provided if it is transferred by foreign donors to state and municipal institutions and organizations. Humanitarian aid is presented in the form of expenditure in the analysis of the budget classification of the Russian Federation.