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Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Nikita Narkevich
Legal Regulation of Expenses of the National Safety in Russian
Financial, Tax and Customs Law
(Master’s programme)
2018
In the Russian Federation, the goal of quality management and planning of expenses for national security in the context of the conflict situation in the world and the increase in the level of terrorist threats in the country.

The aim of the work is to assess and define the problems and specific features of legal regulation, implementation and planning of expenses on national security. The following goals were set: to relate the notions of "budget", "budget expenses" and "expenses on national security"; to outline the basic principles for the formation and planning of expenses on national security; analyze the evolution and consideration of the content of this type of expenses; identify the main directions of development and improvement of legal regulation of this type of expenses.

The main method of the work is the historical and legal method of research, which makes it possible to identify especially important, regular and essential aspects and display them in the relevant spheres. In addition, in this work we used: the method of formal legal analysis, the method of statistical analysis, the comparative legal method, and the method of systematization.

1) Confirmation of the concept of expenses on national security as an independent legal institution; 2) The use of the principle of the "personality-society-state" triad for determining national security is obsolete; 3) The principles of formation and implementation of expenses on national security form a special system of principles; 4) Comparison of the analysis results in two approaches to the formation, distribution and planning of this type of expenses; 5) It is necessary to allocate a group of particularly important expenses, such as the expenses of the sections "National defense" and "National security and law enforcement", to "unconditional expenses".

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