The question of budget expenditure modalities (on the example of social security budget expenditure)

Introduction: The article is devoted to the study of the category "form of budget expenditures". The author analyses its regulation in the legislation since the adoption of the Budget Code of the Russian Federation. The problems of budgetary and legal regulation are noted in connection with the exclusion of the term "forms of budget expenditures" and the establishment of a list of forms of budgetary allocations, as well as in connection with the lack of clear criteria for identifying forms of budgetary allocations. Materials and Methods: The study analysed the norms of the Budget Code of the Russian Federation, provisions of regulatory legal acts governing budgetary legal relations, legislative and other regulatory legal acts of the Russian Federation and the Irkutsk region in the field of social security, rulings and definitions of the Constitutional Court of the Russian Federation, materials of judicial practice. The research used general scientific methods of scientific cognition - analysis and synthesis, analogy and generalisation, method of forecasting, formal-logical, system-structural methods, as well as private-scientific methods: formal-legal, historical-legal, comparative-legal. The Results of the Study: the role and content of the concept of "form of budget expenditures" is studied. The author proposes to identify forms of budget expenditures based on two criteria - the subjects and the content of legal relations about the use of budget funds, the object of which are budget expenditures. Based on the proposed approach, the article includes examples of forms of budget expenditures for social security. Findings and Conclusions: the author concludes that the use of the concept of "form of budget expenditures" is more correct, because it indicates the constancy of budget expenditures, the mechanism of the payment of funds from the budget no matter of their volume and the financial year in which they are payable. The author proposes to correct the budget legislation in terms of returning the legally fixed concept of “form of budget expenditures”, as well as in terms of highlighting the forms of budget expenditures based on the criteria given in the article.