FINANCIAL INSTRUMENTS WHICH PROVIDE LEGAL ENTITIES AND INDIVIDUALS SUBSIDIES FROM BUDGETS OF THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION

Abstract

Financial and legal instruments which provide legal entities and individuals subsidies to budgets of the budgetary system of the Russian Federation are examines and analyzed in the article. Based on the analysis of the terms of the grant, the author comes to the conclusion that despite the fact that the regulation of relations between participants of relations on the provision of subsidies through the conclusion of civil-legal document (contract) the contents of the Treaty, its key provisions are regulated by the Budgetary code of the Russian Federation and reflect the principles of the regulation of budgetary relations in the implementation of budgetary expenses. The author believes that the contract (agreement) for budget subsidies is a legal form of granting of budgetary funds, it has specific characteristics, namely that it includes special financial and legal mechanisms (control, return, reporting), due to the public nature of the legal entities and individuals providing them budget assets