Условия использования субсидий коммерческими организациями: место в правовой системе Российской Федерации

Финансовые рынки и банки. 2025. № 11. С. 147–151.

Saakyan T. V., Барабанова Ю. В.

The right to grant subsidies to commercial organizations from the budgets of the Russian budgetary system was established as early as the first version of the Budget Code of the Russian Federation. Simultaneously with the enactment of this right, questions arose regarding its implementation, the scope of which has evolved through various stages of the development of Russian budget legislation. However, a constant issue has been the existence and content of the terms governing the use of subsidies by commercial organizations. This issue was given particular prominence in 2013 with the introduction of Article 15.15.5 into the Code of Administrative Offences of the Russian Federation, which establishes administrative liability for violations of the terms of subsidy provision. Based on a systemic analysis of the regulation of public relations arising from the process of granting subsidies to commercial organizations from the budgets of the Russian budgetary system, this article presents the author’s approach to understanding and resolving the problem of defining the terms for the use of subsidies.

Keywords: субсидии, субсидии производителям товаров, работ, услуг, государственная поддержка, state support, subsidies, TERMS OF SUBSIDY USE, subsidies to commercial organizations, terms of subsidy provision, УСЛОВИЯ ИСПОЛЬЗОВАНИЯ СУБСИДИЙ, условия предоставления субсидий