The social orientation of the budget law: problems and development vectors

The article analyzes the modern development of the budget law as a sub-sector of financial law, based on the principle of social orientation of financial and legal regulation. The author elicits and examines the factors that contribute to the achievement of social orientation of the budget law. The initial one is considered the implementation of socially oriented fiscal and regulatory policy; a study of its main directions in contemporary realities is conducted. The social orientation of the development of the budget law also contributes to the realization of the principles of law and the principles of the welfare state. In particular, in this context, we study the principles of justice and equality. We should also include the balance of the public and private interests in the implementation of fiscal and legal regulation. The last factor is considered in view of the application of anthropo-sociocultural approach in financial law. The analysis of the Russian fiscal and legal policy in modern conditions allows us to conclude that there is some correspondence between its individual aspects and some principles of the welfare state and the principles applicable in the budget law. At the same time the issues of formation and implementation of socially oriented fiscal and legal policies require further scientific research and practical application. The directions to achieve the above policy are suggested. First, a fair distribution of funds of state and local budgets, including those between the different sectors of the economy, the spheres of public administration, public legal education is necessary. Secondly, it is important to stimulate the subjects of budget and other legal responsibility, and therefore, socially significant behavior. Third, the extensive use of fiscal and legal incentives of social orientation, requiring a consistent legislative improvement should be implemented These incentives should include, for example, inter-budget subsidies, subsidies to individuals and legal entities, budget credits, maternal (family) capital. Fourth, further keeping the budget legislation of social factors is required. The author proposes entrenchment of the Budget Code of the Russian Federation requirements of compulsory financing of expenditure commitments in the social sphere (social obligation) in its entirety. In addition, it is advisable to reconstruct the concept of protected items, which should also include social spending, in the structure of budgetary expenditures of the budget legislation

budget law, financial law, social orientation, fiscal and legal policy, fiscal and legal incentives, welfare state, principles of law, the principles of the welfare state, justice, equality

1. Афонина Е. В., Химичева Н. И. К вопросу о применении антропосоциокультурного подхода в финансовом праве // Налоги. - 2015. - № 2.

2. Гаврилюк Р. А. Антропосоциокультурный код налогового права. - Черновцы, 2014. - Кн. 1 : Истоки налогового права. - 452 с.