Scientifi c approaches to the classifi cation of fi scal and legal norms of incentives as legal means in the mechanism of public administration

Abstract

This article analyzes the features of the classifi cation of budgetary and legal norms of incentives and their normative consolidation in the budget legislation in the context of various changes in the state – the pandemic, the impact of fi - nancial sanctions, the geopolitical situation. The author examines the budgetary and legal norms of incentives as a means of legal regulation in the mechanism of public administration, from the point of view of their classifi cation. At the same time, in the context of the subject under study, the author introduces a new classifi cation of budgetary and legal norms of incentives and determines their practical signifi cance in various conditions.