On the Correlation Between the Concept of Social Expenses and Social Budget in the Financial Law Doctrine

The article is devoted to the issues of defining the concepts of “social expenses” and “social budget” in the doctrine of financial law. The article raises the problem of ambiguity in the definition of basic concepts used to characterize social expenditures. The article examines the legal basis for the implementation of social expenditures, the state where such expenditures predominate, and provides examples from law enforcement and judicial practice, which show the mechanisms for implementing the social functions of the state through social expenditures. The article also examines the individual powers of executive authorities to implement social expenditures. The article concludes that in the doctrine of modern financial law there is no single established approach to defining the concept and classification of social expenditures and the social budget. Moreover, such discrepancies can be found not only in Russia, since ideas about social policy and the mechanisms for its implementation, social rights and, most importantly, income and expenses aimed at meeting social needs differ significantly and are often based on the ideology and policies implemented in a particular state.