The expenses of the federal budget, being one of its main components, are represented by the costs that arise in the performance of state functions and are expressed in some economic relations. They are based on the process of spending financial resources of the state treasury in certain areas.
The Government of Russia is actively working to use the concept of reorganizing the budget resources management system, which is based on the main tasks:
- expenses of the federal budget proceed from clear rules for its development and implementation with the maximum detail of their structure;
- determination of the most acceptable form of attracting other financial sources for regional and national conditions;
- the creation of a certain information and analytical complex in the current budget system to expand the information base for optimizing the forecasting of both the revenue and expenditure parts of the budget, increase the efficiency of relevant reporting, which would make it possible to make certain qualitative financial decisions aimed at achieving effective resource maneuvering in modern inflationary conditions.
The expenditures of the state budget of the Russian Federation are carried out mainly at the expense of taxpayers. Therefore, the state is responsible to them for the implementation of certain functional obligations.
Federal budget expenditures have an economic nature, manifested in many of its forms, which have qualitative and quantitative characteristics. At the same time, a qualitative indicator reflecting the economic nature makes it possible to establish the structure of state resources, and quantitative - their volume.
The costs of the federal budget of the Russian Federation and their diversity are determined by certain factors. For example, state functions, the level of socio-economic factors of the country's development, budget relations with the administrative-territorial structure and types of funds. The combination of these factors generates a certain system of budget expenditures of the state at a particular stage of economic development.
Federal budget expenditures can be subdivided on the basis of their influence on the direct process of reproduction. In this case, capital and current costs can be distinguished.
Budgetary resources are used at the expense of appropriate financing, which means a system of allocating funds to business entities to carry out certain activities provided for by the budget. The basis of state funding is based on some principles that are characterized by specific methods and forms of providing funds. Its principle, methods and form act as components of the system itself and have a significant impact on the result of its functioning.
