Legal Nature of the Expenditure Commitments of Public Entities and State Non-Budgetary Funds

Abstract

The article examines the issues connected with the legal nature of an expenditure commitment of public entities and of an expenditure commitment of a state non-budgetary fund and their correlation. The article also provides a scientific classification and analyses the legal grounds for emergence of expenditure commitments of state non-budgetary funds, as well as the issue of the state’s fiscal responsibility for the commitments of state non-budgetary funds.

Keywords:

state non-budgetary fund, budgetary system, principles of the budgetary system, Pension Fund, Compulsory Social Insurance Fund, compulsory medical insurance funds