Legal Aspects of Financial Planning in Public Expenditure
The purpose of the article is to study a state financial planning mechanism to regulate public expenditures (appropriations). A transition to strategic planning in the Russian Federation has influenced a number of legal aspects of public finance, and in particular regulation of public expenditures. The concept of strategic management “from the future to the present” has predetermined that the management of public expenditures changed from costs management to results management. It should be noted here that strategic planning does not have such a fundamental impact on public revenues. Within the public revenue there is a principle of cash unity, which in the theory of financial law means a single purpose of state and municipal revenues for financing state and municipal functions exercising. The author fills the regulation mechanism of the state financial expenditure planning with a research content. State programs are investigated in terms of their belonging to the financial planning acts. The integrity of the financial planning act and the interconnectedness of all its prescriptions, which should give an idea of the regulated subject's state in the future, means that it cannot contain provisions not related to public financial planning. Such a position is formulated in relation to budgets and should be extended to government programs. Financial relations regarding public financial planning form a special level. Relationships within public financial planning are first-level relations, which are a base to form further relations of following levels and directly related to the redistribution of funds (allocations, provision of social benefits, etc.). The article reveals the relationship and the structure of financial and legal relations associated with public financial planning. There are examples from judicial practice, which illustrate theoretical positions and also indicate the need for theoretical studies of the regulation mechanism of public financial planning.