Features of the Statutory Regulations of Subsidies Provided for in Article 78 of the Budget Code of the Russian Federation

This article addresses the statutory regulations for subsidies granted to legal entities and entrepreneurs that produce goods, works, and services. It draws attention to the fact that Article 78 of the Budget Code of the Russian Federation forms the basis for this regulation, setting out the general objectives for providing these subsidies and listing the regulatory legal acts that govern specific cases, conditions, and procedures for their provision. The legal regulation of these issues is crucial in law enforcement practice because violations of the terms and procedures for providing subsidies can lead to legally established negative consequences. The article notes that in recent years, there has been a trend toward the unification of subsidy provision rules, with the Government of the Russian Federation playing a key role in this development..