Concept and purpose of expenditure obligations

Abstract

One of the topical problematic issues in financial law is the definition of the meaningful characteristics of expenditure obligations in the budget structure. Not only in civil relations there are obligations, they are also characteristic of the public law sphere within the framework of different types of financial obligations: public, budgetary, expenditure, cash, debt. Expenditure obligations are legislatively enshrined in the Budget Code of the Russian Federation, and provide for the obligations of the relevant public law entity to provide funds from the relevant budget to the entity specified in the legislation (natural or legal entity, public entity). An analysis of the content characteristics of expenditure obligations indicates the presence of general and specific signs of civil and expenditure obligations. Among the first, it is necessary to highlight the property nature, the presence of legal relations, and the specific ones include the grounds for the emergence of obligations, their nature.