Expenditure obligations of the constituent entity of the Russian Federation in the social sphere in the budget structure

Abstract

One of the most pressing issues in financial law is the determination of the place of expenditure obligations for the social sphere in the structure of the regional budget. Expenditure obligations of a social orientation are legally fixed in the Budget Code of the Russian Federation, as well as in the legal acts of the subjects of the Russian Federation regulating budget relations for the financial year and the planning period. The analysis of the content characteristics of expenditure obligations in the social sphere and the practice of their consolidation in regional budgets, indicates the priority nature of their financing, as indicated by both conducted sociological studies and developed and tested methods, in particular, the assessment of the elasticity of expenditures on budget revenues.