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  • Money Obtained from Charity as Public Expenses in the Russian Federation and Sources of their Formation (Legal Issues)

Educational Programme
Final Grade
Year of Graduation
Ekaterina Safonova
Money Obtained from Charity as Public Expenses in the Russian Federation and Sources of their Formation (Legal Issues)
Financial, Tax and Customs Law
(Master’s programme)
The work is devoted to the problems of interpretation of the norms of legislation about charity in the Russian Federation (in financial context).

The purpose of the thesis is search for an answer to the question: is the state doing today something, that is similar to state charity? What kind of forms does state use for it?

Tasks include

- to study the character of expenditure on social policy in the Russian Federation;

-define the concept of charity, its goals and objectives;

-analyze the historical development of legal regulation of «state charity»;

-compare public and private charity;

-study legal regulation of participatory budgeting in the Russian Federation;

-proposal possible solutions to the current problems.

To solve the problems posed in the study, the methods of cognition were used as general-logical and private-logical.

Author has investigated legal regulation of public and private charity and participatory budgeting as a mechanism for the involvement of citizens in the budget process. Author has revealed that the main obstacle to the full-scale implementation of participatory budgeting in the budget process has been the lack of the necessary legal framework: today it is practices in the form of targeted programs and subprograms, and this forms have not one way to organization and implementation. Author has written legal proposals for identified problems for improving the current legislation.

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