Financing of budgetary institutions: actual problems of legal qualification of the terminological apparatus

The article deals with the problems of legal qualification of key concepts in the field of financing of budgetary institutions. The conclusion is made about the public legal essence of the term "financing", the criticism of theoretical approaches to its broad understanding is given. Approaches to understanding the term "extra-budgetary sources of financial support" are analyzed, a legal gap in their classification is established. A position has been formed on the relationship between the concepts of "entrepreneurial activity" and "income-generating activity" in the context of their implementation by a budgetary institution.