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NON-OBJECTIVE USE (SPENDING) OF BUDGETARY FUNDS BY SUBJECTS OF ENTREPRENEURIAL ACTIVITY: SOME PROBLEMS OF BRINGING TO ACCOUNT

Annotation

The formulation given in the article 6 of Budget Code of Russian Federation of the receiver of budgetary funds, only through the apparatus of the government, apparatus of local government, apparatus of local administration, apparatus of control of state non-budget fund (pension fund, medical and social insurance and etc.) state establishment as we can see constricts the circle of possible receivers of these resources. Thus, Budget Code of Russian Federation (article 78) foresees the possibility of provision of budgetary funds (subsidy) to individual entrepreneurs. Besides, the legislation provides the possibility to commercial organizations to use budgetary funds in their activity (chapter 10 of Budget Code of Russian Federation). The Budgetary Code of Russian Federation defines four basic directions of receiving and use of budgetary fund by these organizations: 1) getting budgetary funds towards paying for goods, works and services at state (municipal) contracts (article 70-73); 2) use of budgetary funds, provided in the form of budgetary investments to the authorized capital and joint stock of legal entity (article 80); 3) getting financial help from the budget at non-repayable and irretrievable basis in the form of subsidies (article 78); 4) getting budgetary funds at onerous and repayable basis in the form of budgetary credits (article 93.2). According to this a very important fact is that individual entrepreneurs and legal entities (commercial organizations) factually getting funds from the budget are not receivers of budgetary funds, as it is supposed to be in the Budgetary Code of Russian Federation in article 6. That is why there appear a lot of difficulties and sometimes even there is no possibility of calling to account for non-objective use (spending) of budgetary funds of the category of the receivers of these funds.

Keywords

non-objective use (spending) of budgetary funds; receiver of budgetary funds; budgetary funds; budgetary investments; subsidies; administrative responsibility; legal responsibility

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UDC

34.037

Pages

128-132

References

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Received

2015-04-23

Section of issue

Civil society and state

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