«Budget expenses»as a category of budget law

Abstract

In article various campaigns to definition of one of basic categories of the budgetary right «budget expenses» are considered. Provisions of the legislation of Ukraine, the Russian Federation, Croatia and Latvia are analysed. The special attention is focused on need of improvement of the budgetary legislation of Ukraine as lack of uniform approach to definition and interpretation of the concept «budget expenses» both of science, and in the legislation complicates implementation of budgetary rules of law

Keywords

• budget expenses
• budgetary resources
• budgetary classification