Співвідношення понять «видатки» та «витрати» у фінансовому праві

Abstract

У статті проаналізовано генезис наукових думок про сутність понятійного апарату «витрати» та «видатки» державного і місцевих бюджетів у фінансовій сфері. Проведено теоретичний аналіз співвідношення понять «витрати» та «видатки». Здійснено аналіз Бюджетного кодексу України у сфері понятійного апарату «витрати» та «видатки». Досліджено словники української мови, які визначають терміни «витрати» і «видатки». Охарактеризовано ознаки витрат місцевих бюджетів України як правового явища.

The article analyses the genesis of scientifi c ideas about the essence of “costs” and “expenditures” of state and local budgets in the fi nancial sector. Theoretical analysis was carried out of the concepts of the costs-to-costs ratio. The analysis was carried out of the Budget Code of Ukraine in the fi eld of the conceptual apparatus of “expenditure” and “expenses”. Dictionaries of the Ukrainian language defi ning terms costs and expenses were analysed. Characterized by the cost characteristics of local budgets to Ukraine as a legal phenomenon. The local expenditure patterns of Ukraine as a legal phenomenon were described. According to the concept of “budget expenditures” which was revealed and disclosed in the Budget Code of Ukraine in paragraphs 13 and 14 of article 2, they mean funds aimed at implementing programs and activities envisaged by certain budgets. Budget Expenditures might be described as spending, credit provision from the budget, debt repayment and the allocation of budgetary funds for deposits, acquisition. It has been analysed that today there is no specifi c defi nition of the concept “local budget expenditures”, neither scientifi c literature nor in the current legislation. The objective condition of aff airs requires from the doctrine thorough formulation of this conceptual apparatus. It has been proven that local budget expenditures are budget funds that focus on the implementation of programs and activities related to the implementation of statutory delegated states` and own authority of the AR Crimea and local self-government, the source of which is local budget revenues, including intergovernmental budget transfers from the state budget to local budgets. In the science of fi nancial law, an insuffi ciently sustainable scientifi c view on the concepts of budget “spending” and “expenditures”. These two concepts are often identifi ed as related (synonymous) budgetary categories and usually act as semantic shades, replacing at the same time the essence and meaning of each other. In our opinion and from the provisions of the conducted study, “budget costs” is a broader category than “budget expenditures”.