Categories and concepts of the budget resource distribution system (Income and Expenses)

Subject. Financial categories and concepts of the budget resource allocation system. Objectives. To substantiate the essential characteristics of financial categories and concepts, to structure their semantic and value‑based foundations, and to justify the definitions of scientific terms within the system of budget revenue and expenditure allocation. Methods. General scientific methods were employed (analysis and synthesis, induction and deduction, analogy, systematization and classification, the logical method), along with empirical methods (observation, comparison) and specialized methods of economic analysis. Results. The essential characteristics of the key financial categories and concepts within the system of budget revenue and expenditure allocation have been substantiated, and their semantic and value‑based foundations have been structured. The concept of “budget resources (revenues and expenditures)” has been introduced and defined in academic discourse; the definition of the term (terminological construct) “allocation of budget resources (revenues and expenditures)” has been formulated; and the definitions of other scientific terms in public finance have been clarified. Conclusions and Relevance. The provided substantiation of the essential characteristics of financial categories and concepts, as well as the clarification of definitions and the systematization of a number of scientific terms related to the allocation of budget revenues and expenditures, help overcome the existing terminological ambiguity and advance the understanding of the content of financial science. The results can be used by researchers conducting financial studies, by instructors of specialized disciplines, and by practicing specialists to better understand the nature of global phenomena and processes in the field of public finance.