Budgetary objectives of government (municipalities) in the context of budgetary and legal incentives

This paper analyzes the budgetary activity of the government (municipality) as a targeted process, revealing the peculiarities of shaping public needs and setting the tasks according to the objectives of a public entity. It discusses the theoretical aspects of understanding legal objectives, needs, and methods. In budget law, budget law incentives and restrictions are paired, interrelated categories. They are methods of budgetary activity of the government (municipality) enshrined in budget law. A budget law incentive enshrined in a legal provision is the basis for budget law incentives as a legal relationship involving various entities. Selection of such legal instruments is determined by the subject and method of the budget law. As an illustration, we use national programs determining specific aspects of setting public goals and the criteria for the selection of federal and regional legal incentives. The paper examines the development of legal incentives and legal restrictions as part of national programs in the Voronezh Region, emphasizing the public tasks and the interests of the region used to select the required legal instruments. In addition, the region is used to analyze various classifications of legal incentives and restrictions applied to satisfy the selected public need. The paper provides a classification of public needs that shape public goals and analyzes the reasons of failure to achieve them.