Theoretical approaches to the classification of budgetary and legal norms-incentives

The article, based on a comprehensive systematic analysis of current legislation, reveals the peculiarities of enshrining in the budget law and budget legislation such legal means of legal regulation as incentives and restrictions and defines theoretical approaches to the classification of budget and legal norms-incentives in today’s conditions. The issues of implementation of incentives and restrictions in budgetary law with the help of subjects of budgetary legal relations, the peculiarities of the classification of budgetary and legal norms-incentives and their normative consolidation in budgetary legislation in the conditions of various socio-economic and political changes in the state - pandemic, military aggression of the Russian Federation - are analyzed, deterioration of economic conditions. Incentives and restrictions are considered as paired budgetary and legal norms that have their own classification. The scientific and practical value of the classification of legal norms depends on a reasonable choice of criteria. An important way of systematizing budget norms should be recognized as grouping depending on regulated relations, which are understood as a set of relations characterized by a special focus and specific means of implementation. The author classifies incentives and restrictions as paired budgetary and legal norms into compensatory and encouraging ones. Subsidies and grants in the form of subsidies are expediently related to budgetary and legal norms­incentives. Budgetary and legal norms-incentives are studied as means of legal regulation in the mechanism of public administration from the point of view of their classification. In the context of the research topic, a new classification of budgetary and legal norms-incentives is proposed and their practical significance in different conditions is determined. It is noted that it is expedient to enshrine in the budget law the principles of application of incentive norms, which determine the direction and content of state policy in the field of socio-economic activity. Peculiarities of the application of incentive norms and budget law require further research.