Principle of law of public expenses justification in Russia

Public expenses in legal reality correspond to the main and objective demands. Everyday compliance withthese demands can guarantee the benefit from expenditure of public funds to the society. After step-by-step development these demands becomePrinciples of Law. Public expenses are acted in two interconnected planes: material and procedural. Substantial-material part of expenses isbased on constant decision-making concerning why, for what, whom, how much, when and in what form allocate funds. Formal procedure partof public expenses contains such questions as planning, execution and accountability of expenses. The reasons and lines of expenditure of governmentfunds are the most pressing problems of material issue of public expenses. The main problem of public expenses is the need of expensesfor national welfare. Political, ethnic and law evaluation of public expenses cannot be complete without answering the major questions:for what, why, where government funds would be (are/were) spent. The society in which the state practices its financial activity without answeringthese questions has no future. Therefore it is very important to accompany each act of public funds expenditure with test of its justification.At the same time the meaning of public expenses justification is mostly stipulated by the policy and socio-economic components in the society.The same expenses in different circumstances of history could get diametrally opposite evaluations. In the mechanism of legal regulation ofpublic expenses, mostly in its financial law component, the material principle of Law of public expenses justification should be singled out.Currently, financial law contains this principle, but it is diluted in the content and it leads to a decrease in value of its influence on the participantsof public expenses relations. The principle of public expenses justification is a political law demand of need in using government funds fora good course of state strategy development in all aspects of social life in the frame of constitutional values. Applicability of this principle isbased on working out measures for administration decision-making concerning public expenses justification and establishment of financial lawprocedures of calculation of these expenses.

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