Arrangement
Budget system of the Russian Federation. Budget system of the Russian Federation, its structure, levels

Budget system of the Russian Federation. Budget system of the Russian Federation, its structure, levels

The budget system of the Russian Federation is essentially the dominant and main link in the entire financial system of the country, an important part of the budget mechanism. The state estimate has the power equal to the power of the law. In fact, it can be called a global plan for the current year, which details all income and expenses. In accordance with the updated state code, the budget is defined as a form of formation and distribution of funds that are focused on financial support for the functions and tasks of the country, including local self-government.

The role of the budget system

The state budget system of the Russian Federation acts as an instrument for the country to accumulate all financial resources that allow the government to maintain not only the state apparatus, but also the army. Moreover, the structure provides opportunities for the implementation of social activities and for solving significant economic problems. Gives complete freedom to the government to perform characteristic functions.

In the socio-economic aspect, the system plays the role of a stimulant. She:

Allows you to have a certain impact on the direction of economic development.
Provides support in solving social problems due to the emerging prospects in terms of improving the financing of social organizations.
Acts as a guide in the social and economic policies of the Russian Federation.
Allows you to level out the economic development of the regions of the state.
Serves to finance the national economy.
Funds federal socio-cultural programs and guarantees thematic events.
Serves as the basis for the implementation of fundamental scientific research.

The essence of the budget system

The budget system of the Russian Federation is a structure whose activities are based not only on economic relations, but also on the very state structure of the country, regulated at the legislative level.

The constituent elements of the BS of the Russian Federation are:

Federal budget.
Budgets of extra-budgetary funds of state rank.
Local budgets.

Local estimates are differentiated into the following components: budgets of municipal districts and city districts, intra-city municipalities in Moscow and St. Petersburg, as well as urban and rural settlements. The components of the system estimate do not include each other and are inherently independent. As for income and expenses, they are characterized by different directions. The classification was developed with the aim of grouping expenses and income according to identical characteristics.

Specifics of forming budgets of different ranks

The federal budget in tandem with the estimates of extra-budgetary funds have the format of federal laws. BS of subjects and territorial extra-budgetary funds of the Russian Federation also have the format of laws, but local structures are created in the form of legal acts, which are submitted for consideration by local governments. They can be developed in accordance with the charters of municipal associations.

The annual budget is calculated for just one financial year. A state-type extra-budgetary fund, which is essentially a fund of funds, is formed outside the main budget and outside the budget of the entities. Its main purpose is the implementation of the constitutional rights of the country's residents to pensions, social insurance, health care and medical care. All income and expenses for each of the financial systems are regulated by laws and the Budget Code of the Russian Federation. Each municipal organization has its own fund, in other words, local. The system is focused on fulfilling the obligations that are assigned by law to each individual association. Local budgets are focused on the fulfillment by local authorities of the expenditure obligations that are imposed on them, and on the implementation of certain state-type powers. A consolidated budget is formed from the district budget, including urban and rural budgets. Government bodies do not have the right to fulfill the obligations of constituent entities of the Russian Federation, including distributing funds from their treasuries.

The basis of the Russian BS device

The budget system of the Russian Federation forms the backbone of the country's budget structure. The backbone itself is based not only on the specifics of economic relations, but also on the state structure of Russia. The budget and budgetary system of the Russian Federation are strictly regulated by legal norms; they are essentially a set of federal-type budgets and constituent entities, local-type budgets and state extra-budgetary funds. Each of the financial levels is intended to play the role of a material base that will facilitate the activities of certain authorities or local governments.

Budget structure and principles

The organization of the budget process and the construction of the budget system is usually called a device. The budget process is usually understood as the work of state authorities and local governments, which draw up and review draft budgets, approve and execute them, and control the execution process itself.

The principles for constructing the budget system of the Russian Federation are as follows:

Unity.
Differentiation of income and expenses between all levels of the structure.
Sovereignty and independence of each type of budget.
Income and expenses of budgets at various levels, including extra-budgetary funds, are reflected in full.
Budget funds are used as efficiently and economically as possible.
Publicity of any activity related to the budget.
Reliability of information.
Budget funds are distinguished by their targeting and target nature.

Close familiarity with the principles

The principles for constructing the budget system of the Russian Federation have powerful justifications and consequences for the system as a whole.

The unity of the budget system is based on the uniformity of the legal framework and monetary system, on the identity of the organization of the budget process and on the similarity of sanctions for violation of the relevant legislation.

The differentiation of income from expenses makes it possible to assign certain types of income and expenses to the relevant federal-type authorities, to the authorities of the constituent entities of Russia and local self-government bodies.

Thanks to the principle of independence and sovereignty, each category of government bodies has the right to independently implement the budget process, independently generate sources of income and prevent leakage of funds that may appear additionally in the process of implementing the planned estimate.

Completeness of reflection ensures the complexity of information. All income and expenses of a certain level are fully described in the budget. Thanks to balance, it is possible to bring both expenses and income into balance. The state fund is being stabilized by receiving certain funds from sources to cover the deficit.

Efficiency provides a strong rationale for ensuring that all funds from the fund are used exclusively for the purpose of achieving specific objectives, while costs will be minimal. Publicity provides the basis for the mandatory publication of not only approved and accepted estimates, but also full reports on their implementation. Classified materials have the right to be exclusively in the federal budget. Reliability is based on the reliability of its indicators. And lastly, the targeting principle guarantees that all levels of the Russian budget system will allocate funds only for clearly established purposes, transferring them into the hands of specific recipients.

Authority

The basis for constructing the budget process is the Budget Code. According to the document, the following power structures have powers in terms of management:

Financial authorities. This included the Ministry of Finance and Treasury, the tax inspectorate, etc.
The Central Bank of the Russian Federation as a monetary regulatory authority.
State or municipal control bodies. This category of participants in the budget process has its own tasks and powers.
The Government of Russia represented by the President, the State Duma, and the Federation Council.
Legislative or representative power.
Executive power.
Financial control bodies, both state and municipal.
Government bodies of extra-budgetary state-type funds.
Other government representatives represented by budget-type institutions and recipients of budget money.

The budget system of the Russian Federation is created through fruitful cooperation and control from multiple authorities. Representative authorities not only review and approve the budget, they also exercise control over its detailed implementation. Executive authorities are responsible for drawing up and executing budgets, providing detailed reports on their implementation, inclusive. Among the tasks of the Bank of Russia, it is worth highlighting the development of the main direction of the state’s monetary policy, servicing accounts, and fulfilling the role of a general agent in the field of government securities. State control bodies monitor the implementation of budgets and conduct examinations for each of the target programs. The most responsible task lies with the main distributor, who directs the flow of material goods to recipients and managers. It is also his responsibility to draw up estimates for expenses and income, formulate a budget schedule, track the intended use of money, return it to the funds and submit a report on all manipulations performed for consideration.

Specifics of creating a budget

The principles of the budget system of the Russian Federation lay the basis for the formation of the federal budget itself. Project planning and development begins as early as 2 months after the previous budget goes into effect. The estimate is based on:

Budget messages of the President of Russia.
Forecasts in terms of social and economic development in the coming year.
Main directions of tax and budget policy.
Forecasting based on the consolidated financial balance sheet.
A plan for the development and prosperity of the economy in both the public and municipal sectors.

In parallel with the development of the state fund for the coming year, a financial plan for the next three years is being formed, which is not approved at the legislative level. The construction of the budget system of the Russian Federation dictates the need for preliminary work.

The President's completed budget message is sent to the Federal Assembly before March preceding the next fiscal year. The message contains a detailed budget policy of Russia. The balance of financial resources is based on two indicators - these are the expenses and income of the budget system of the Russian Federation for the past year. The development plan includes lists of financial and economic affairs of state-owned enterprises, municipal and state institutions. It includes privatization programs and complete lists of civil servants for whose remuneration it is necessary to provide a certain part of the funds. The key macroeconomic indicators that determine the budget plan are the volume of GDP and the rate of its increase. The inflation rate is of great importance at this moment.

Imbalance of the budget system of the Russian Federation

Despite the impeccable principles of the Russian budget system, it is far from ideal and has a huge number of shortcomings. This is evidenced by the size of external public debt and internal debt, which back in 2001 amounted to $140 billion and $550 billion, respectively.

Large state debt can be called a planned consequence of a stable excess of expenses over income. The volume of debt is nothing more than the sum of all line-item budget deficits, which are adjusted to its positive balance. Large-scale expenses of the budgetary system of the Russian Federation are associated with outstanding loans and obligations to the owners of securities. The structure of the total debt includes debts of the federal and regional governments and public funds. All this indicates that the structure is incomplete, there is no harmony between expenses and income. In the Russian Federation, the structure of the budget system has errors at each level.

Budget system of the Russian Federation in 2015

This year has turned out to be quite difficult for the Russian government, including in terms of preparing the budget for the next three years. The economic downturn was accompanied by significant changes in the economy. Budget revenues of the budget system of the Russian Federation have decreased dramatically due to recent political events. Moreover, Western countries have imposed quite serious sanctions against the state in various sectors of the economy, which have left their mark on almost all levels of the budget system of the Russian Federation.

According to preliminary data, the country's state fund for 2015 - 2017 includes the price of oil at $96 per barrel. In fact, the price of fuel today is $54. Based on the results of the work carried out, the structure of the budget system of the Russian Federation will lack 430 million rubles in 2015, which is about 0.6% of GDP. According to forecasts, the level of state income should be about 15,082 trillion rubles, and expenses should be within 15,513 trillion rubles. Already in 2016, the government is ready for an increase in revenues, an increase in expenses, and an increase in the deficit, which, according to preliminary estimates, will reach 476 billion rubles. The situation will not change in 2017. Experts talk about the size of the deficit in the future at 540 billion rubles. The almost flawless structure of the budget system of the Russian Federation is not able to change the situation that is developing in fact.

A positive development expected by the government is a reduction in capital outflow from the country. The export of funds outside the state should be reduced from $50 billion in 2015 to $20 billion already in 2017. This has less to do with the desire of the wealthy part of the population to invest in domestic business, but rather with the fall in the profitability of many large concerns and the lack of funds to invest in foreign real estate from their owners. So the positiveness of this aspect still needs to be reconsidered. The very structure of the Russian Federation's budget system should also be revised.

The Budget Code (Federal Law No. 125-FZ of July 24, 1998) gives the following definition of a budget: this is a form of formation and expenditure of a fund of funds intended to financially support the tasks and functions of state and local government bodies.

Budget device - this is the structure and principles of constructing the budget system.

Budget system of the Russian Federation - a set of budgets of all levels and state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by legal norms. It consists of budgets of three levels:

Level I - federal budget and budgets of state extra-budgetary funds;
- Level II - budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;
- Level III - local budgets.

In addition to the above types of budgets, there are also consolidated budget, which is a summary of budgets of all levels in the relevant territory. For example, the consolidated budget of the Russian Federation includes the federal budget plus the budgets of the constituent entities of the Russian Federation.

The budget system of the Russian Federation is built on the basis of the following principles:

1. The principle of unity of the budget system, which is ensured by the unity of budget legislation, monetary system, budget classification, forms of budget documents and budget reporting, budget policy, etc.

2. The principle of distinguishing income and expenses between the levels of the budget system of the Russian Federation.

3. Independence of budgets at all levels , expressed in the presence of each budget with its own sources of income, the right of each budget to independently spend them at its own discretion and determine the sources of financing the budget deficit; in the approval of each budget by the relevant representative bodies; in the execution of each budget by the relevant executive authorities; in the inadmissibility of compensation from budgets of other levels for the need for income and additional expenses.

4. The principle of budget balance means that the volume of expenditures must be equal to the volume of revenues plus sources of financing the budget deficit (the size of the budget deficit at all levels is limited by the Budget Code). At the same time, budgets at all levels must be approved without a budget surplus. Surplus is the excess of budget revenues over expenses.

5. The principle of effective and economical use of budget funds.

6. The principle of budget reliability means the reliability of budget indicators, their adequacy to the existing economic situation. Violation of this principle leads to serious financial consequences. An example is the budget crisis of 1997. and budget sequestration (a proportional reduction in government spending on all budget items except protected ones).

7. The principle of completeness of reflection of budget incomes and expenses means the need to reflect them in budgets in full and without fail.

8. The principle of transparency those. the need to publish laws on budgets and reports on their implementation in the open press.

9. The principle of targeting and targeted nature of budget funds means that budget funds are allocated to specific recipients with the purpose of their use indicated.

4.2. Budget classification

The main methodological document on the basis of which budgets are drawn up and executed is the budget classification.

Budget classification - this is a grouping of income and expenses of budgets of all levels, as well as sources of covering the deficit of these budgets with the assignment of classification grouping codes to objects. This classification is uniform for budgets of all levels and is approved by federal law. It is important because it is used:

To draw up, approve and execute the budget;
- control over the allocation and use of budget funds;
- ensuring comparability of budget indicators at all levels;
- drawing up consolidated budgets at all levels.

The Ministry of Finance of the Russian Federation approved the “Instructions on the procedure for applying the budget classification of the Russian Federation” by its order No. 38n dated May 25, 1999. According to the new budget classification, the state budget consists of four blocks: “revenues”, “expenses”, “budget financing” and “public debt”.

Classification of budget revenues

Budget revenues - these are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous revenues and income of targeted budget funds. Tax revenues consist of the following subgroups:

Taxes on profits (income), capital gains;
- taxes on goods and services, licensing and registration fees;
- taxes on total income;
- property taxes;
- payments for the use of natural resources;
- taxes on foreign trade and foreign economic transactions;
- other taxes, duties, fees.

Non-tax revenues include the following subgroups:

Income from property in state and municipal ownership, or from activities;
- income from the sale of land and intangible assets;
- receipts of capital transfers from non-state sources;
- administrative fees and charges;
- penalties, compensation for damages;
- income from foreign economic activities;
- other non-tax income.

Free transfers consist of subgroups:

From non-residents;
- from budgets of other levels;
- from state extra-budgetary funds;
- from government organizations;
- from supranational organizations;
- funds transferred to target budget funds.

The income of target budget funds includes the following target budget funds: road funds; environmental funds; Federal Fund of the Ministry of Taxes and the Federal Tax Police Service of the Russian Federation; Fund for the Development of the Customs System of the Russian Federation; State Crime Fund; Fund for Reproduction of Mineral Resources; Foundation of the Ministry of Atomic Energy of the Russian Federation; Trust Budget Fund for Assistance to Military Reform; Fund for the management, study, conservation and reproduction of aquatic biological resources; Federal Fund for Restoration and Protection of Water Bodies.

In turn, subgroups are divided into articles and subarticles. Thus, the subgroup “taxes on profit (income), capital gains” is divided into two articles: tax on profit (income) of enterprises and organizations and income tax on individuals. The article “income tax from individuals” is divided into three sub-articles: income tax withheld by enterprises, institutions and organizations, income tax withheld by tax authorities, and tax on gambling business.

Classification of budget expenses

Budget expenses - these are funds allocated to financially support the tasks and functions of state and local self-government. There are three structures of budget expenditures: functional, economic and departmental. The budget classification of expenses can be presented in the form of a diagram (Fig. 4.1)

Rice. 4.1. Classification of expenditures of the state budget of the Russian Federation

Functional classification - grouping of budget expenditures at all levels, reflecting the direction of budget funds to perform the main functions of the state. The grouping has a four-level structure: sections and subsections, target items and types of expenses.

State administration and local self-government;
- judicial branch;
- International activity;
- national defense;
- law enforcement activities and ensuring state security;
- fundamental research and promotion of scientific and technological progress;
- industry, energy and construction;
- agriculture, fishing, etc.

Sections are divided into subsections. Thus, the section “International Activities” consists of the following subsections: international cooperation; participation in peacekeeping activities; implementation of interstate agreements within the CIS; international cultural, scientific and information relations; economic and humanitarian assistance to other states.

Departmental classification - this is a grouping of expenses that reflects the distribution of budget funds among the main managers of federal budget funds. The main manager of funds is the head of the government body of the Russian Federation, who has the right to distribute federal budget funds to subordinate managers and recipients of budget funds.

Economic classification - grouping of budget expenditures at all levels according to economic content, reflecting the types of financial transactions through which the state performs its functions both within the country and in relations with other countries. Expenses are divided into categories, groups, subject items and subitems (four levels in total). There are three categories of expenses: current, capital expenses, provision of loans (budget loans) minus repayments.

Current expenses are part of budget expenses that ensure the current functioning of government bodies, budgetary institutions, etc. The category “Current expenses” includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad. In turn, the group “Purchase of goods and services” includes the following subject items: remuneration of civil servants; wage accruals; purchasing supplies and consumables; business trips and official travel, payment for transport services, payment for communication services, payment for utilities, payment for geological exploration, etc. Subject items are divided into sub-items that reflect the most detailed distribution of budget revenues.

Capital expenditures are part of budget expenditures that support innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers.

Classification of sources of financing budget deficits of the Russian Federation

Sources of financing are divided into internal and external.

The classification of sources of internal financing of budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation, and local governments to finance deficits of the corresponding budgets. Sources of financing are divided into the following groups:

Financing the budget deficit through a loan from the Central Bank of the Russian Federation and changes in budget balances;
- government securities;
- budget loans received from state extra-budgetary funds;
- budget loans received from budgets of other levels;
- other sources of internal financing;
- proceeds from the sale of state and municipal property;
- state reserves of precious metals and precious stones.

The classification of sources of external financing of the federal budget deficit is a grouping of borrowed funds raised by the Government of the Russian Federation to finance the federal budget deficit.

Sources of external financing are divided into the following groups:

Loans from international financial organizations;
- loans from foreign governments provided by the Russian Federation;
- loans from foreign commercial banks and firms provided by the Russian Federation;
- changes in budget balances in bank accounts in foreign currency;
- other external financing.

Classification of public debts of the Russian Federation and constituent entities of the Russian Federation

Government debts are divided into internal and external.

The classification of public internal debts of the Russian Federation and constituent entities of the Russian Federation is a grouping of debt obligations of the Government of the Russian Federation and executive authorities of the constituent entities of the Russian Federation. The classification of government internal debts includes 27 types of internal borrowings:

Targeted loans and deposits;
- government domestic loans in 1991 and 1992;
- state internal debt of the Russian Federation, accepted from the former USSR;
- treasury bonds;
- government securities backed by gold;
- GKO;
- OFZ-PK, etc.

The classification of types of public external debt of the Russian Federation is a grouping of public external debt obligations carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation. The classification consists of the group “State external debt of the Russian Federation”, which includes the following subgroups:

Loans received from foreign governments;
- loans received from foreign commercial banks and firms;
- loans received from international financial organizations.

4.3. Interbudgetary relations

Interbudgetary relations - these are relations between government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government. They are built on the following principles:

Balancing the interests of all participants in interbudgetary relations;
- independence of budgets at all levels;
- legislative delimitation of spending powers and revenue sources between budgets of all levels;
- objective redistribution of funds between budgets to equalize the level of budgetary provision of regions and municipalities;
- unity of the budget system;
- equality of all budgets of the Russian Federation.

Interbudgetary relations are regulated. Budget regulation - this is the process of distributing income and redistributing funds between budgets of different levels in order to equalize the revenue side of budgets, carried out taking into account state minimum social standards.

The Budget Code of the Russian Federation clearly distinguishes between income and expenses for budgets of various levels.

Budget revenues can be divided into two groups:

- own budget revenues - incomes assigned on a permanent basis, in whole or in part, to the relevant budgets;
- regulating income - federal and regional taxes and payments, for which standards for deductions are established as a percentage to the budgets of constituent entities of the Russian Federation or local budgets for the next financial year, as well as on a long-term basis (for at least 3 years). The deduction standards are determined by the law on the budget of the level that transfers regulatory revenues.

One of the methods of budget regulation is the provision of direct financial assistance from a higher budget to a lower one. Forms of providing direct financial support: subventions, subsidies, subsidies, credits, loans.

Subvention - a fixed amount of public funds allocated on a gratuitous and irrevocable basis for targeted financing of budget expenditures. The subsidy has two features. Firstly, it is used within the agreed period; in case of delay, the subvention must be returned to the body that provided it. Secondly, it is used to fulfill specific purposes.

Subsidy issued at a time and without a specific purpose in cases where fixed and regulating income is not enough to cover current expenses.

Subsidy - budget funds provided to a budget of another level, to an individual or legal entity on the basis of shared financing of targeted expenses.

Budget loan - a form of financing budget expenditures, which provides for the provision of funds to legal entities on a repayable and reimbursable basis.

Budget loan - budget funds provided to another budget on a repayable, gratuitous or reimbursable basis for a period of no more than 6 months within the financial year.

In 1994, a new mechanism of interbudgetary relations was introduced in Russia. The Federal Fund for Support of Regions (FFSR) was created through deductions of part of the VAT going to the federal budget. Regions receive from this fund transfers (transfer of funds to the budgets of lower territorial levels from the regional support fund). Regions were divided into three groups, highlighting needy and especially needy regions.

4.4. Budget process of the Russian Federation

Budget process - this is the activity of state authorities, local self-government and participants in the budget process regulated by legal norms in the preparation, consideration, approval and execution of budgets of all levels and state extra-budgetary funds, as well as in monitoring their implementation. The budget process is built in accordance with the Budget Code of the Russian Federation.

The system of bodies with budgetary powers includes:

Financial authorities (Ministry of Finance, Federal Treasury, Tax Inspectorate, etc.);

Monetary authorities (Bank of Russia);
- state (municipal) control bodies.

Each body has its own tasks and budgetary powers.

Participants in the budget process:

President of the Russian Federation, State Duma, Federation Council, Government of the Russian Federation;
- bodies of legislative (representative) power;
- executive agencies;
- monetary authorities;
- state and municipal financial control bodies;
- bodies of state extra-budgetary funds;
- main managers and administrators of budgetary funds;
- other bodies (budgetary institutions, recipients of budgetary funds).

Bodies of representative power review, approve and control the execution of the federal budget.

Executive authorities draw up and execute budgets and submit reports on their implementation.

The Bank of Russia develops the main directions of monetary policy, services budget accounts, and performs the functions of a general agent for government securities.

State control bodies monitor the execution of budgets and state extra-budgetary funds, conduct examinations of draft budgets and target programs.

The chief manager of budget funds distributes budget funds among recipients and managers, approves estimates of income and expenses, draws up a budget schedule (a document on the quarterly distribution of income and expenses and sources of financing the budget deficit, establishing the distribution of budget allocations between recipients of budget funds), controls the intended use of budget funds , their return, presents a summary report on budget execution, and acts in court on behalf of the treasury of the Russian Federation.

The manager of budgetary funds distributes funds among subordinate recipients, draws up a budget schedule, approves estimates of income and expenses of budgetary institutions, and controls the use of budgetary funds.

Let's consider the essence of the budget process using the example of the federal budget. The drafting of the federal budget is carried out by the Government of the Russian Federation and begins no later than 10 months before the start of the next financial year. The draft budget is based on:

At the budget message of the President of the Russian Federation;
- forecast of socio-economic development for the next financial year;
- main directions of budget and tax policy;
- forecast of the consolidated financial balance;
- plan for the development of the state or municipal sector of the economy.

Simultaneously with the draft budget, a long-term financial plan for three years is drawn up, which is not approved by law. The budget message of the President of the Russian Federation is sent to the Federal Assembly of the Russian Federation no later than March of the year preceding the next financial year. The budget message determines the budget policy of the Russian Federation for the next financial year. The forecast of socio-economic development is developed on the basis of data on socio-economic development for the last financial year and the forecast for the planned financial year. The balance of financial resources is the balance of all income and expenses. It is compiled on the basis of the balance sheet for the previous year and the forecast for the next year. The development plan for the state or municipal sector of the economy includes a list and consolidated plan for the financial and economic activities of federal government enterprises, state or municipal unitary enterprises; the program for the privatization of state or municipal property, information on the maximum paid number of state or municipal employees and military personnel by the main managers of budget funds; plan for the provision of services by budgetary institutions.

The initial macroeconomic indicators for drawing up the draft budget are the volume and growth rate of GDP, as well as the level of inflation in the next financial year.

The first stage of formation of the federal budget- development by federal executive authorities and selection by the Government of the Russian Federation of a forecast plan for the socio-economic development of the Russian Federation for the next financial year; development by the Ministry of Finance of the Russian Federation of the main characteristics of the federal budget and the distribution of federal budget expenses in accordance with the functional classification of expenses. At the same time, the Government of the Russian Federation is considering proposals to increase the minimum wage and the minimum amount of state pensions, and on the procedure for indexing wages of public sector workers. The Ministry of Finance sends budget projections to federal executive authorities for distribution of funds from the budget to specific recipients, and notifies the executive authorities of constituent entities of the Russian Federation about the methodology for forming interbudgetary relations for the next financial year.

The second stage of budget formation- distribution by federal executive authorities of the maximum volumes of budget funds in accordance with the functional, departmental and economic classifications of expenses. At the same time, the authorized executive body creates a list of target programs to be financed from the federal budget. Uncoordinated issues are considered by an interdepartmental government commission.

The development and approval of draft budget indicators is completed no later than July 15 of the year preceding the financial year. From July 15 to August 15, the Government of the Russian Federation reviews the forecast for the socio-economic development of the Russian Federation, the draft federal budget and projects of state extra-budgetary funds, as well as other documents, approves the draft federal law on the federal budget for submission to the State Duma.

The draft budget law contains the main characteristics of the budget: the total volume of income and expenses, the budget deficit; budget revenues by groups, subgroups and items; standards for deductions from income in favor of budgets of other levels; budget expenses by sections and subsections of the functional classification; the total volume of capital and current budget expenditures; income and expenses of targeted budget funds; volumes of financial assistance to budgets of other levels; distribution of budget funds among the main managers of budget funds and other indicators.

Expenses include limits on the provision of investment tax credits.

The draft budget law should provide the following characteristics of public debt:

Sources of financing the budget deficit through state or municipal internal and external borrowings;
- the upper limit of internal and external debt as of January 1 of the year following the financial year;
- the limit on the provision of state guarantees to third parties for attracting internal and external borrowings;
- limit of government external borrowings;
- volumes and list of government external borrowings;
- limits on the provision of government loans to foreign states and their legal entities, international organizations.

The draft budget and other documents are submitted for consideration by the legislative body of the Russian Federation, a constituent entity of the Russian Federation, and local government. Simultaneously with the draft law on the budget, draft laws on the budgets of state extra-budgetary funds are being considered. These laws must be approved before the start of the fiscal year. If the budget law has not come into force since the beginning of the financial year, then temporary budget management is introduced.

The Government of the Russian Federation submits a draft federal law on the federal budget for consideration by the State Duma and the President no later than August 15 of the current year. The draft budget is sent by the Council of the State Duma or its chairman to the Budget Committee, which issues an opinion on the compliance of the provided documents and materials with the Budget Code. The draft budget is accepted for consideration by the State Duma or returned to the Government for revision. The State Duma Council sends the draft budget to the Federation Council, State Duma committees and the Accounts Chamber for comments and suggestions. The State Duma is considering the draft in four readings.

In the first reading, the draft is considered within 30 days from the date of its submission by the Government to the State Duma. At the same time, the concept of the budget and the forecast of socio-economic development of the Russian Federation, the main directions of budget and tax policy, the relationship of budgets, the draft external borrowing program, the main characteristics of the federal budget (revenues, their distribution between the federal budget and the budgets of the constituent entities of the Russian Federation, the budget deficit in absolute figures) are discussed and as a percentage of expenses, sources of covering it, total budget expenses). If the project is approved by the State Duma, then the main characteristics of the budget are approved. If the draft is rejected in the first reading, it is sent to the conciliation commission or returned for revision. If the draft budget is rejected again in the first reading, the State Duma raises the question of confidence in the Government.

In the second reading, expenses are approved for sections of the functional classification and the size of the FFPR. The State Duma considers the draft in the second reading within 15 days. If the draft is rejected in the second reading, then it is transferred to the conciliation commission, which consists of representatives of the State Duma, the Federation Council and the Government.

In the third reading, expenses are approved by subsections of the functional classification and the main managers for all four levels of the functional classification, FFSR funds are distributed, expenses for financing federal target programs, the federal targeted investment program, the program for providing guarantees of the Government, the program for providing budget funds on a repayable basis, the program for external borrowings . In the third reading, the draft is considered within 25 days.

The Law adopted by the State Duma is transferred to the Federation Council within 5 days, which considers it within 14 days. The Law approved by the Federation Council is sent to the President within 5 days for signing and promulgation. If the Federation Council rejects the Law, it is submitted to the conciliation commission and then re-adopted by the State Duma. If the Law is rejected by the President, it is transferred to the conciliation commission. If the Law does not come into force before the beginning of the fiscal year, then the State Duma will adopt a federal law on financing expenses in the first quarter.

The Government of the Russian Federation develops and submits to the State Duma draft federal laws on amendments and additions to the federal law on the federal budget.

In the Russian Federation it is established treasury budget execution. Executive authorities organize the execution of budgets, management of budget accounts and budget funds. These bodies are the cashiers of all expenses and recipients of budgetary funds, making payments from budgetary funds on behalf and on behalf of budgetary institutions. In this case it works principle of cash unity, which provides for the transfer of all income and sources of financing the budget deficit, the implementation of all expenses from a single budget account.

Execution of budgets at all levels is carried out on the basis budget list, which is compiled by the main manager of the managers and recipients of budget funds. Based on the budget lists of the main managers, a consolidated budget list is compiled and sent to the body executing the budget.

Notifications of budgetary allocations are communicated to managers and recipients of budgetary funds. Budgetary institutions draw up estimates of income and expenses and submit them for approval to a higher manager, who approves them.

The body executing the budget approves limits on budget obligations for managers and recipients of budget funds. Budget commitments - this is the obligation of the body executing the budget to spend funds from a certain budget within a certain period in accordance with the law on the budget and with the consolidated budget schedule.

Recipients of budget funds draw up payment and other documents for making expenses and payments within the limits of budget obligations and estimates of income and expenses brought to them. The body executing the budget checks these documents and issues a permit. Expenditure of funds is carried out by writing them off from a single budget account in the amount of confirmed budget obligations in favor of legal entities and individuals.

Budget expenses may be reduced. If funding from the budget is reduced by no more than 5%, then the head of financial authorities can introduce a cost reduction regime. If funding is reduced by more than 5%, but less than 10%, then the Government of the Russian Federation, the executive body of a constituent entity of the Russian Federation or a local government body can introduce a cost reduction regime. If funding is reduced by more than 10%, then the executive body submits to the legislative body a draft law on amendments and additions to the budget law.

It is possible to block budget expenses. It is carried out by decision of the governing financial body at any stage of budget execution (for example, in case of misuse of budget funds).

If budget revenues exceed the indicators approved by law, then the excess is used to cover the deficit and pay off budget debt obligations. However, no changes are made to the budget law. If the excess is more than 10%, then changes are made to the budget law.

The chief manager and manager of budgetary funds have the right to move allocations between recipients of budgetary funds in an amount of no more than 5% of the limit of budgetary funds brought to the recipient.

Placing budget funds on bank deposits and generating income from this is not allowed.

If the budget limit is not fully funded (except for cases of reduction and blocking of budget expenditures), then the recipient of budget funds has the right to compensation in the amount of underfunding. Compensation is carried out in accordance with a judicial act.

All budget revenues, sources of deficit financing and budget expenditures are subject to budget accounting based on a unified chart of accounts. Reporting on budget execution can be operational, quarterly, semi-annual and annual. Represents its authorized executive body to the legislative body, control bodies and the Federal Treasury. Annual report on budget execution - legislative body.

The financial year ends on December 31st. Limits on budget obligations also expire on December 31.

Budget control carried out by legislative bodies. The following forms of control exist:

Preliminary - during the discussion and approval of draft laws;
- current - during the consideration of individual issues of budget execution (by commissions, working groups of legislative bodies);
- subsequent - during the consideration and approval of reports on budget execution.

Financial control is exercised by the Ministry of Finance of the Russian Federation, the Federal Treasury, financial authorities of the constituent entities of the Russian Federation and municipalities, main managers, and managers of budget funds. The budget execution report is verified by regulatory authorities. If the execution of the budget does not comply with the law, then the legislative body has the right to reject the report on the execution of the budget and contact the Prosecutor's Office of the Russian Federation to bring the guilty officials to justice. The legislative body of a subject of the Russian Federation of local self-government has the right to express no confidence in the relevant executive body and its officials, recall elected officials, and bring the executive body or its officials to other forms of liability.

The following measures may be applied to violators of budget legislation:

Warning about improper execution of the budget process;
- blocking expenses;
- withdrawal of budget funds;
- suspension of transactions on accounts in credit institutions;
- imposition of a fine;
- accrual of penalties;
- other measures.

The heads of the Federal Treasury bodies and their deputies have the right to apply these measures. The reasons for applying the above measures may be:

Failure to comply with the budget law;
- misuse of budget funds;
- non-return or untimely return of budget funds;
- failure to transfer or untimely transfer of interest for the use of budget funds;
- non-transfer or untimely transfer of budget funds to their recipients;
- discrepancy between notifications of budgetary allocations and limits on budgetary obligations;
- provision of budget credits, loans and investments in violation of the established procedure, etc.

4.5. Government debt of the Russian Federation

4.5.1. Essence and forms of public debt

State debt is the totality of government budget deficits over a certain period of time. This is the economic definition of government debt. The Budget Code provides a legal definition of this concept as debt obligations of the Russian Federation to legal entities and individuals, foreign states, international organizations and other subjects of international law.

The main reasons for the formation of public debt are the state budget deficit and the availability of free funds among individuals and legal entities.

Government debt obligations can exist in various forms:

Loan agreements and agreements of the Russian Federation with credit organizations, foreign states and international financial organizations in favor of these loans;
- government securities issued on behalf of the Russian Federation;
- agreements on the provision of state guarantees of the Russian Federation, guarantee agreements to secure obligations by third parties;
- re-registration of debt obligations of third parties into the state debt of the Russian Federation on the basis of federal laws;
- agreements and treaties of the Russian Federation on the prolongation and restructuring of debt obligations of the Russian Federation of previous years.

Public debt can be classified according to various criteria. According to the currency criterion, it is divided into internal and external: ruble debts refer to internal debt, and foreign currency debts refer to external debt. In international practice, there is another definition of external debt: total debt to non-residents, and internal debt - as total debt to residents.

Public debt is divided into capital and current. Capital debt is the sum of the government's issued and outstanding debt obligations, including interest. Current debt is the cost of paying income and paying off liabilities.

In terms of terms, government debt obligations can be short-term (up to 1 year), medium-term (from 1 to 5 years), long-term (from 5 to 30 years). Debt obligations cannot exceed a period of 30 years.

According to the level of management, public debt is divided into public debt of the Russian Federation, public debt of a constituent entity of the Russian Federation and municipal public debt. Russia is not responsible for the debt obligations of the constituent entities of the Russian Federation.

The size and structure of public internal debt are given in the Program of State Internal Borrowing of the Russian Federation, Subjects of the Russian Federation and Municipal Entities. The program is one of the documents provided simultaneously with the draft budget for the next financial year.

The maximum volumes of internal debt are approved by the budget law for the corresponding financial year (federal law, law of a constituent entity of the Russian Federation or local government). The maximum volume may be exceeded by the Government of the Russian Federation if this reduces the cost of servicing the public debt. The budget law also approves the maximum amount of borrowed funds allocated by the Russian Federation, constituent entities of the Russian Federation or municipalities to finance the budget deficit of the corresponding level. For a constituent entity of the Russian Federation, this limit should not exceed 30% of budget revenues for the current financial year, excluding financial assistance from the federal budget and borrowed funds raised in the current year. For municipalities, it should not exceed 15% of local budget revenues without taking into account financial assistance from the federal budget and the budget of a constituent entity of the Russian Federation, borrowed funds raised in the current year. The maximum amount of expenses for servicing the public debt of a constituent entity of the Russian Federation or municipal debt should not exceed 15% of the volume of budget expenses at the corresponding level. If these costs are more than 15%, then the following sanctions may be applied:

Audit of the budget of a constituent entity of the Russian Federation;
- transfer of the execution of the budget of a constituent entity of the Russian Federation under the control of the Ministry of Finance of the Russian Federation or the local budget under the control of the body executing the budget of a constituent entity of the Russian Federation;
- other measures.

The Russian Federation has a unified system of accounting and registration of public debt. Subjects of the Russian Federation and municipalities register their debt obligations with the Ministry of Finance of the Russian Federation, which maintains the State Debt Book of the Russian Federation.

Domestic debt obligations can be divided into two groups:

Market, existing in the form of issue-grade securities (GKOs, OFZs, OGSZs, etc.);
- non-market ones, issued to finance the resulting budget debt (bills of the Ministry of Finance of the Russian Federation, debt to the Central Bank of the Russian Federation, etc.).

The rapid growth of government internal debt led to the fact that debt servicing costs began to exceed income from the placement of government securities. Therefore, measures were taken to reduce these costs, namely:

Non-residents were allowed to enter the Russian securities market (they were allowed to open type “C” accounts to purchase government securities);
- the issuance of non-market loans and gold certificates began;
- the issue of Eurobonds began, which made it possible to transfer internal debt into external debt.

The cost of servicing external debt is less than domestic debt; borrowing abroad, in the worst case, costs 25% per annum. However, the worsening financial crisis has made adjustments to these plans.

4.6. Off-budget funds

Extrabudgetary funds are financial resources of the state that have a designated purpose and are not included in the budget.

Extrabudgetary funds are at the disposal of government bodies at the appropriate level and are concentrated in special funds intended to finance certain activities. Thus, extra-budgetary funds are a way of organizing public financial resources.

The need to create extra-budgetary funds is as follows: within the budget, there is practically no assignment of income to specific types of expenses; there is the possibility of transferring funds to expense items, reducing funding for important expense items, in particular social ones. The way out of this situation is to generate financial resources outside the budget and use them to finance individual public needs on the basis of operational independence.

Special funds created by the state have been known since the era of feudalism, when, with the expansion of state activities, new types of expenses arose, which were reflected in special accounts and covered from sources created for specific purposes. But such special funds were temporary in nature, their number was constantly changing. With the formation of capitalism, the unification of special funds occurs. Today, in individual developed countries, there are from 30 to 80 special funds, which are formed mainly in two ways:

allocated from state or local budgets;
- are created by a special decision of the legislative body.

Sources of extra-budgetary funds can be special taxes and fees, subsidies from the budget, and loans. The specific list of sources is determined by the tasks for the implementation of which funds are created.

By affiliation, funds can be federal, regional, municipal (in accordance with the levels of government). Depending on the purposes of use, they are divided into economic and social.

In Russian practice, with the beginning of reforms in the budget system, the right to create extra-budgetary funds was granted to government bodies at all levels of government. At the federal level alone, more than 20 targeted extra-budgetary funds were formed, which concentrated up to 20% of GDP, while centralized funds accounted for 60% of all extra-budgetary resources. Each extra-budgetary fund had an independent management structure, which limited the government's ability to control the flow of funds.

Since 1994, centralized (federal) extra-budgetary funds, the income of which was generated through mandatory payments by enterprises, have been consolidated in the federal budget. Thus, at the federal level, as independent ones, there are four social extra-budgetary funds: the Pension Fund, the State Social Insurance Fund, the State Employment Fund, and the Mandatory Medical Insurance Fund. These funds have territorial branches.

Regional and local government bodies have complete independence in resolving issues of the formation of extra-budgetary funds from local sources. In particular, these may be:

Territorial Development Funds;
- funds for environmental protection measures;
- funds for social support of the population;
- currency funds, etc.

There are 61 extra-budgetary funds operating in the Rostov region today:

Regional extra-budgetary funds;
- territorial branches of federal funds.

The funds concentrated in these funds are comparable in size to the consolidated budget of the region.

The general areas for using extra-budgetary funds are as follows:

Expenses arising from the purpose of the funds;
- expenses for founding activities;
- investments.

In the main areas of their activities, funds are exempt from taxes, state and customs duties.

The budget system of the Russian Federation is the leading link in public finance. The budget as the financial basis for the activities of state and municipal government bodies. Composition of the budget system of the Russian Federation. Off-budget and target budget funds. Principles of constructing the budget system of the Russian Federation, their characteristics. Fiscal federalism. Modern trends in the development of the budget system of the Russian Federation. Budgetary regulation and interbudgetary relations. Budgetary powers.

The state budget is a subsystem of public finance, the central link of the financial system of the Russian Federation. The budget is a necessary attribute of the state and the basis of its sovereignty, the main financial plan of the state with legislative force.

Budget- a set of economic (monetary) relations arising in connection with the formation, distribution and use of monetary funds intended to carry out the tasks of state and municipal authorities.

The role of the budget is that it creates the financial basis for the functioning of the state and municipalities.

Redistribution of national income and GDP;

State regulation and stimulation of the economy;

Financial support of the social economy;

Control over the formation and use of centralized funds of funds.

Budget system of the Russian Federation- based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation, the totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds. It consists of budgets of three levels.

Federal budget and budgets of state extra-budgetary funds of the Russian Federation;

Budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

Local budgets, including: budgets of municipal districts, budgets of city districts, budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.

The set of the Federal budget and the budgets of the constituent entities of the Russian Federation form consolidated budget.

It includes:

1) federal budget

2) consolidated budget of the constituent entities of the Russian Federation:

1. Budget of the constituent entities of the Russian Federation

2. Consolidated local budget: cities, districts, village councils

Consolidated budget compiled annually and not approved by law. Information about the parameters of the consolidated budget is very important for analytical and forecast calculations.

Federal budget - developed and approved in the form of federal laws.

Budgets of the constituent entities of the Russian Federation - is developed and approved in the form of laws of the constituent entities of the Russian Federation.

Local budgets - are developed and approved by legal acts by local government bodies.

The budget process goes through several stages. At the first stage, draft budgets are drawn up, the second is devoted to the consideration and approval of budgets, the third characterizes the execution of budgets, and the fourth is devoted to the preparation and approval of a report on execution.

Participants in the budget process are:

The President and government of the country, senior officials of the constituent entities of the Federation, heads of municipalities, authorities and representative bodies of local self-government, executive bodies of state power.
The Central Bank of the Russian Federation and state (municipal) financial control bodies.
Management bodies of state extra-budgetary funds.
Chief managers of budget funds, chief administrators and administrators of budget income and expenditure.
Chief administrators and administrators of sources of financing the budget deficit.
Recipients of budget funds.

The need to create off-budget funds is as follows: within the budget, there is practically no assignment of income to specific types of expenses; there is the possibility of transferring funds to expense items, reducing funding for important expense items, in particular social ones. The way out of this situation is to generate financial resources outside the budget and use them to finance individual public needs on the basis of operational independence.

Today, in individual developed countries, there are from 30 to 80 special funds, which are formed mainly in two ways:

allocated from state or local budgets;

They are created by a special decision of the legislative body.

By affiliation, funds can be federal, regional, municipal (in accordance with the levels of government). Depending on the purposes of use, they are divided into economic and social.

Since 1994, centralized (federal) extra-budgetary funds, the income of which was generated through mandatory payments by enterprises, have been consolidated in the federal budget. Thus, at the federal level, there are four independent social extra-budgetary funds: the Pension Fund, the State Social Insurance Fund, the State Employment Fund, and the Compulsory Medical Insurance Fund. These foundations have territorial branches.

Regional and local government bodies have complete independence in resolving issues of the formation of extra-budgetary funds from local sources.

In particular, these may be:

Territorial Development Funds;

Environmental Funds;

Funds for social support of the population;

Currency funds, etc.

The concept of “targeted budget funds” appeared in 1995, when a similar status was assigned to some previously extra-budgetary funds created as a targeted source of financing for individual government expenditures, and individual budget items with targeted revenue receipts.

In accordance with the Federal Law “On the Federal Budget for the City” the federal budget included funds from targeted extra-budgetary funds: the Federal Road Fund of the Russian Federation, the Federal Environmental Fund of the Russian Federation, the Social Development Fund of the Tax Police Department of the Russian Federation, the Centralized Social Development Fund of the State Tax Service of the Russian Federation, the Development Fund of the Customs System of the Russian Federation, the State Fund combating crime to solve problems associated with the dissipation of public funds, strengthening state financial control, and concentration of funds in the budget.

In accordance with the Budget Code of the Russian Federation Target Budget Fund- a fund of funds, formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of income for a special purpose or in the order of targeted deductions from specific types of income or other income and is used according to a separate scheme.

Targeted budget funds, being an integral part of the budget, have a number of features:

Planned by authorities and management and approved annually as part of the federal budget;

Their composition in the federal budget is not constant;

Formed from designated purpose income;

The funds' funds are distributed and used in accordance with the directions strictly established by the law on the federal budget for the corresponding year;

Transactions with funds are carried out only through branches of the Central Bank of the Russian Federation (for the Federal Road Fund) and the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation;

To account for the income and expenses of funds, special budget accounts are opened in the Central Bank of the Russian Federation or the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation, which are managed by government bodies authorized to manage the funds' funds;

The funds' funds cannot be withdrawn and cannot be used for profit;

The funds' funds not used in the reporting year are directed to the funds' income when they are formed for the next financial year.

The budget system of the Russian Federation is built on the basis of the following principles:

1. The principle of unity of the budget system, which is ensured by the unity of budget legislation, monetary system, budget classification, forms of budget documents and budget reporting, budget policy, etc.

2. The principle of distinguishing income and expenses between the levels of the budget system of the Russian Federation.

3. Independence of budgets at all levels, expressed in the presence of each budget with its own sources of income, the right of each budget to independently spend them at its own discretion and determine the sources of financing the budget deficit; in the approval of each budget by the relevant representative bodies; in the execution of each budget by the relevant executive authorities; in the inadmissibility of compensation from budgets of other levels for the need for income and additional expenses.

4. The principle of budget balance means that the volume of expenditures must be equal to the volume of revenues plus sources of financing the budget deficit (the size of the budget deficit at all levels is limited by the Budget Code). At the same time, budgets at all levels must be approved without a budget surplus. Surplus is the excess of budget revenues over expenses.

5. The principle of effective and economical use of budget funds.

6. The principle of budget reliability means the reliability of budget indicators, their adequacy to the existing economic situation. Violation of this principle leads to serious financial consequences. An example is the budget crisis of 1997. and budget sequestration (a proportional reduction in government spending on all budget items except protected ones).

7. The principle of completeness of reflection of budget incomes and expenses means the need to reflect them in budgets in full and without fail.

8. The principle of transparency those. the need to publish laws on budgets and reports on their implementation in the open press.

9. The principle of targeting and targeted nature of budget funds means that budget funds are allocated to specific recipients with the purpose of their use indicated.

Fiscal federalism is a system of state financing of socially important services in a country with a multi-level budget system, based on the decentralization of budgetary and tax rights and powers between participants.

1. Legislative delimitation of spending powers between all levels of government;

2. Legislative provision of all levels of government with fiscal resources in the amount necessary for the implementation of the powers assigned to them;

3. Smoothing vertical and horizontal balances in the budget system to achieve certain standards of consumption of public services in the country.

The implementation of the above aspects of fiscal federalism leads to the objective formation of financial relations between all levels of the budget system, i.e. to interbudgetary relations.

There are two main models of fiscal federalism: decentralized and cooperative.

Features of the decentralized model (Canada, USA, UK, Japan) are the following:

Regional authorities receive a high degree of financial independence;

Financial support for independence and independence is the right of regions (states, etc.) to establish their own taxes or determine the procedure for taxation;

Clear division and assignment of appropriate taxes and revenues to each level of the budget system. As a rule, tax sources of the central budget are income taxes of individuals and legal entities, customs taxation. Tax sources for regional and local budgets are taxes on goods and services, property, land (minor taxes);

The central government does not control the budgetary activities of regional bodies and is indifferent to the problem of horizontal imbalances;

The budget equalization system is poorly developed. As a rule, federal funds are provided in the form of targeted transfers to finance specific programs;

The central government disclaims responsibility for the debts of regional governments and is not responsible for their budget deficits. Regional governments independently seek funds to pay off budget deficits.

Cooperative model Budgetary federalism has now become more widespread in world practice.

It exists in most European countries and is characterized by the following main features:

Wide participation of regional authorities in the redistribution of national income;

The presence of own and regulatory taxes and revenues for each level of the budget system;

Introduction of local rates to federal and territorial taxes;

Increased responsibility of the center for the state of regional finances (budget deficit, debt);

Limiting the independence of regional authorities in matters of external borrowing. As a rule, only federal authorities can engage in external borrowing, while regional authorities can engage in internal borrowing;

The presence of a developed mechanism for the redistribution of funds between levels of the budget system through subsidies, grants, subventions, etc.

The cooperative model, as a rule, is used where there are very significant differences in the levels of budgetary provision of different regions. Therefore, it is for the cooperative model that vertical alignment through grants, subsidies, and subventions becomes of great importance. In this case, the division of all income into own and regulatory income is widely used.

At the present stage of development of the budget system of the Russian Federation, there are a number of problems.

First, there remains a significant non-oil and gas deficit. The budget system of the Russian Federation is highly dependent on the situation on the world commodity markets. Because of this, the opportunities for budgetary maneuver in order to significantly increase budget expenditures in areas that determine the economic development of the country are limited, even with an understanding of the objective need for these expenditures. At the same time, accepted budget obligations cannot be significantly reduced due to the social orientation of a significant part of them.

Secondly, the structure of budget expenditures is not optimal for stimulating economic development. Funds allocated from the budget for the implementation of infrastructure projects that meet the needs of economic development, projects in the field of education and science, that is, in areas that determine the future shape of the Russian economy, are clearly insufficient.

Thirdly, financial and economic justification for decisions leading to new expenditure obligations is carried out at a low level. The assessment of what long-term consequences the adoption of new obligations will have for the socio-economic development of the Russian Federation, how it will be connected with other areas of state policy and what impact it will have on the volume of ongoing obligations is insufficiently qualitative.

Fourthly, the efficiency of budget expenditures is often low, and the resulting socio-economic effect is disproportionate to the amount of funds spent for certain purposes.

Fifthly, inter-budgetary relations are not yet fully tuned to stimulate government bodies of the constituent entities of the Russian Federation and local governments to create conditions for business and investment activities, which are objectively a necessary basis for increasing the revenues of the budgets of the constituent entities of the Russian Federation and local budgets. The dependence of the budgets of the constituent entities of the Russian Federation and local budgets on financial assistance coming from other budgets of the budget system of the Russian Federation is high.

Sixth, budget policy remains largely unclear to society; the need and essence of specific decisions and actions of government authorities in this area are not properly disclosed.

Seventh, it was not possible to avoid the practice of constant fragmented changes to tax legislation. Even with the improvement of tax conditions for doing business, this necessitates the need to constantly monitor changes and make adjustments to financial activity plans, which causes additional costs, especially for small and medium-sized businesses. The constant expectation of such changes hinders the implementation of long-term investment projects due to the low predictability of tax costs when developing business plans.

Budget policy should become a more effective tool for implementing state socio-economic policy. In order to increase the efficiency of expenditures, it is necessary to develop and implement a system of annual analysis of the effectiveness of expenditures in each area, including analysis of the dynamics of performance indicators. To achieve the goals of socio-economic policy and ensure public control over their achievement, the formation and execution of the budget must be carried out on the basis of state programs.

Particular attention should be paid to the thoughtfulness and validity of the mechanisms for implementing and resourcing state programs, their correlation with the long-term goals of the state’s socio-economic policy. Fiscal policy instruments should be aimed at countering the factors of instability - high inflation and budget deficits. Without this, it is impossible to improve the business and investment climate. It is necessary to determine the parameters for the further development of the pension system, which should ensure its reliability and long-term balance, taking into account demographic changes in the structure of the population.

The tax system should be configured to improve the quality of the investment climate, increase entrepreneurial activity, improve the structure of the economy, and increase its competitiveness, primarily in the markets of knowledge-intensive, high-tech products. A new stage in the development of interbudgetary relations is required. The key task is to expand the independence and responsibility of the regions, in particular, to consolidate in federal legislation the right of the constituent entities of the Russian Federation to determine categories of citizens who need support, based on the principle of need.

Important tasks of the Government of the Russian Federation are to ensure Russia’s constant access to debt markets on acceptable terms, reduce the cost of borrowing and expenses on debt obligations, and generate additional income from managing funds accumulated in the Reserve Fund and the National Welfare Fund. It is necessary to ensure transparency and openness of the budget and budget process for society.

Interbudgetary relations are the relations between government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government.

They are built on the following principles:

Balancing the interests of all participants in interbudgetary relations;

Independence of budgets at all levels;

Legislative delimitation of spending powers and revenue sources between budgets of all levels;

Objective redistribution of funds between budgets to equalize the level of budgetary provision of regions and municipalities;

Unity of the budget system;

Equality of all budgets of the Russian Federation.

Interbudgetary relations are regulated. Budget regulation is the process of distributing income and redistributing funds between budgets of different levels in order to equalize the revenue side of budgets, carried out taking into account state minimum social standards.

The Budget Code of the Russian Federation clearly distinguishes between income and expenses for budgets of various levels.

Budget revenues can be divided into two groups:

Own revenues of budgets - incomes assigned on a permanent basis, in whole or in part, to the corresponding budgets;

Regulating income - federal and regional taxes and payments, for which standards for deductions are established as a percentage to the budgets of constituent entities of the Russian Federation or local budgets for the next financial year, as well as on a long-term basis (for at least 3 years). The deduction standards are determined by the law on the budget of the level that transfers regulatory revenues.

Subvention- a fixed amount of public funds allocated on a gratuitous and irrevocable basis for targeted financing of budget expenditures. The subsidy has two features. Firstly, it is used within the agreed period; in case of delay, the subvention must be returned to the body that provided it. Secondly, it is used to fulfill specific purposes.

Subsidy issued at a time and without a specific purpose in cases where fixed and regulating income is not enough to cover current expenses.

Subsidy- budget funds provided to a budget of another level, to an individual or legal entity on the basis of shared financing of targeted expenses.

Budget loan- a form of financing budget expenditures, which provides for the provision of funds to legal entities on a repayable and reimbursable basis.

Budget loan- budget funds provided to another budget on a repayable, gratuitous or reimbursable basis for a period of no more than 6 months within the financial year.

In 1994, a new mechanism of interbudgetary relations was introduced in Russia. The Federal Fund for Support of Regions (FFSR) was created through deductions of part of the VAT going to the federal budget. The regions receive transfers from this fund (transfer of funds to the budgets of lower territorial levels from the regional support fund). Regions were divided into three groups, highlighting needy and especially needy regions.

Budgetary powers - established by the Budget Code of the Russian Federation and legal acts adopted in accordance with it regulating budgetary legal relations, the rights and responsibilities of public authorities (local governments) and other participants in the budgetary process in regulating budgetary legal relations, organizing and implementing the budgetary process.

Budgetary powers are approved in the Budget Code, these include:

Establishment of general principles of organization and functioning of the budget system of the Russian Federation, the foundations of the budget process and interbudgetary relations;

Determining the basis for drawing up and reviewing draft budgets of the budget system (including the federal budget, budgets of state extra-budgetary funds), approving budgets, their external verification, monitoring their execution, reviewing and approving reports on their execution;

Formation of technology for compiling and submitting to federal executive authorities sets of approved budgets of constituent entities and local budgets, reports on the execution of consolidated budgets of constituent entities of the Russian Federation and other budget reporting;

Determination of provisions for the fulfillment of expenditure obligations of public legal entities, the basics of cash services for the execution of budgets;

Justification of the basis for generating income and making expenditures of budgets of the budget system, including standards for deductions of income from federal taxes and fees, including taxes provided for by special tax regimes, regional and local taxes to the budgets of the budget system;

Disclosure of the general principles and forms of providing transfers, the procedure for borrowing, providing guarantees and repaying state (municipal) debt;

Development of budget classification schemes for the Russian Federation;

Establishment of a unified procedure for maintaining budget accounting, reporting for budgets of the budget system and budgetary institutions, including unified forms of budget documentation;

Identification of the procedure for bringing to responsibility for violation of budget legislation.

Similar powers have been approved for the constituent entities of the Russian Federation, among them the following can be distinguished:

1. Establishing the procedure for drawing up and reviewing draft budgets of a constituent entity of the Russian Federation and budgets of territorial state extra-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state extra-budgetary funds, monitoring their execution, approving a report on the execution of the budget of the subject and budgets of territorial state extra-budgetary funds .

2. Drawing up and consideration of draft budgets of the subject and budgets of territorial state extra-budgetary funds, drawing up reports on the execution of the consolidated budget of the subject of the Russian Federation.

3. Identification of the procedure for submitting approved local budgets and reports on the execution of local budgets to the executive bodies of state power of the constituent entities of the Federation.

4. Determination of the procedure for establishing and fulfilling the expenditure obligations of the subject, municipalities, subject to execution at the expense of subventions from the budget of the subject of the Federation.

5. Justification of the standards for deductions of income to local budgets from federal taxes and fees and regional taxes to be credited to the budgets of the constituent entities.

6. Preparation of provisions on the conditions and procedure for providing transfers to a subject from local budgets.

7. Implementation of government borrowings and guarantees of the subject, provision of budget loans, management of debt and assets of the subject of the Federation.

8. Detailing the procedure for applying budget classification as it relates to the budget of subjects and territorial state extra-budgetary funds.

The budgetary powers of the subjects of the Federation - the federal cities of Moscow and St. Petersburg, in addition to the above budgetary powers, include:

1. Determination of sources of income for the budgets of intracity municipalities.

2. Establishment of standards for the deduction of income to the budgets of intra-city municipalities from taxes subject to credit to the budgets of the subjects.

3. Determination of the volumes and procedure for providing interbudgetary transfers to the budgets of intracity municipalities, financial support for municipalities.

4. Development of a procedure for maintaining registers of expenditure obligations of intra-city municipalities arising from their powers.

The budgetary powers of municipalities consist of establishing the procedure for drawing up and considering a draft local budget, reviewing and approving the local budget, fulfilling the expenditure obligations of the municipality, monitoring its implementation and approving a report on the execution of the local budget.

LECTURE No. 1. Budget, budget system, budget structure of the Russian Federation

1. Economic essence and content of the budget

The state budget is a mechanism that allows the state to implement social and economic policies in our country.

Through the state budget, influence is exerted on the formation and use of centralized and decentralized funds of funds.

Budget is a system of education and expenditure of funds that are intended to finance the tasks and functions of the state and local government.

With the help of the state budget, state authorities receive financial resources to maintain the army, state apparatus, etc.

The state budget- this is the financial plan of the state, with the help of which authorities receive a real economic opportunity to exercise power.

At the same time, the budget is a category that is characteristic of various relationships. The emergence and development of the budget is associated with the origin and formation of the state. For the state, the budget is a tool for directly supporting its activities, and at the same time it is an important element for the implementation of social and economic policy.

Budget objectives:

1) redistribution of GDP;

2) financial support of the budgetary sphere and implementation of the state’s social policy;

3) government regulation and economic stimulation;

4) control over the formation and use of centralized funds of funds.

Through the formation and use of centralized funds of funds at the levels of state and territorial authorities, the distribution function of the budget is manifested.

The state, with the help of the state budget, regulates the economic life of the country, economic relations, directing budget funds to the development and restoration of industries and regions. And in connection with this, the state can accelerate or slow down the pace of production, strengthen or weaken the growth of capital and savings, and change the structure of supply and demand.

The redistribution of GDP through the budget has two stages.

1. Generation of budget revenues.

In the process of generating budget revenues, a portion of GDP is withdrawn in favor of the state. In this regard, financial relations between the state and taxpayers arise.

Budget revenues have the sole purpose of generating revenue for budgets at different levels. They are characterized by impersonality and monetary form. Budget revenues can be tax and non-tax in nature. Sources of tax revenue: profit, wages, loan interest, rent, value added, savings, etc.

Non-tax budget revenues are generated as a result of the economic activity of the state or during the redistribution of income already received by the state among the levels of the budget system.

2. Use (expense) of budget funds.

Budget expenses– these are funds that are used to financially support the tasks and functions of the state and local government.

Budget recipients– these are organizations in the production and non-production spheres that can receive and distribute budget funds; they are financed through budget expenditures.

Basically, budget expenses are irrevocable.

Due to budget expenditures, budget funds are redistributed across levels of the budget system through subsidies, budget loans, subventions, etc.

The structure of budget expenditures is established in the budget plan and depends, like budget revenues, on the economic and other situation in the country.

The control function of the budget operates together with the distribution function and makes it possible to exercise mandatory state control over the receipt and use of budget funds.

2. Budget system of the Russian Federation

The budget system is the main link of the state’s financial system and is an integral part of the budget structure.

Budget system- this is a set of budgets of states, administrative-territorial entities, government agencies and funds that are independent in budgetary terms. It is based on legal norms, economic relations and government structure.

The construction of the budget system depends on the form of administrative and governmental structure of the country. All states are divided, depending on the degree of distribution of power between the center and administrative-territorial entities, into: unitary, federal and confederal.

Unitary state- a form of government in which administrative-territorial entities do not have their own statehood and autonomy.

The budget system of a unitary state consists of state and local budgets.

Federal State- this is a system of government in which state entities or administrative-territorial entities included in the state are politically independent within the framework of competencies distributed between the center and them, and have their own statehood. The budget system of a federal state consists of the federal budget, the budget of the members of the federation and local budgets.

Confederate State is a permanent union of sovereign states pursuing political or military goals. Its budget is formed from contributions to the confederation. The member states of the confederation have their own budget and tax systems.

The budget system consists of budgets of the following levels (Article 10 of the Budget Code of the Russian Federation):

1) the federal budget and the budgets of state extra-budgetary funds;

2) budgets of constituent entities of the Russian Federation (RF) and budgets of territorial state extra-budgetary funds;

3) local budgets, including:

a) budgets of municipal districts, budgets of city districts, budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;

b) budgets of urban and rural settlements. According to Art. 11 of the Budget Code of the Russian Federation, the federal budget and budgets of state extra-budgetary funds are developed and approved in the form of federal laws, budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds are developed and approved in the form of laws of constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner established by the charters of municipalities.

The annual budget is prepared for one financial year, which is equal to the calendar year and lasts from January 1 to December 31.

The state extra-budgetary fund is a fund of funds, formed outside the federal budget and the budgets of the constituent entities of the Russian Federation, intended to implement the constitutional rights of citizens to pensions, social security in case of unemployment, social insurance, health care and medical care. Expenses and income of the state extra-budgetary fund are formed in a certain order, which is established by federal law or provided for by the Budget Code of the Russian Federation.

Each municipality has its own budget.

The budget of a municipal entity, i.e., the local budget is a form of formation and expenditure of funds per financial year intended to fulfill the expenditure obligations of the corresponding municipal entity.

Local budgets, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of municipalities in connection with the exercise by local governments of powers on issues of local importance, and expenditure obligations of municipalities fulfilled through subventions from budgets of other levels for exercise of certain state powers (Article 14 of the Budget Code of the Russian Federation).

The budget of the municipal district, i.e. the district budget, and the set of budgets of urban and rural settlements that are part of the municipal district form the consolidated budget of the municipal district.

As an integral part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities may be provided.

Each subject of the Russian Federation has its own budget.

The budget of a constituent entity of the Russian Federation, i.e., the regional budget is a form of formation and expenditure of funds per financial year intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation.

The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and expenditure of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation is not allowed.

The budgets of the constituent entities of the Russian Federation, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by public authorities of the constituent entities of the Russian Federation of powers in the subjects of jurisdiction of the constituent entities of the Russian Federation and powers in the subjects of joint jurisdiction specified in paragraph 2 and 5 tbsp. 26.3 of the Federal Law of October 6, 1999 No. 184-FZ “On the general principles of the organization of legislative and executive bodies of state power of the constituent entities of the Russian Federation”, and the expenditure obligations of the constituent entities of the Russian Federation, carried out at the expense of subventions from the federal budget.

The budget of a subject of the Russian Federation and the set of budgets of municipalities that are part of a subject of the Russian Federation form the consolidated budget of a subject of the Russian Federation.

In accordance with Art. 16 of the Budget Code of the Russian Federation, the federal budget is a form of formation and expenditure of funds per financial year intended to fulfill the expenditure obligations of the Russian Federation.

The use by federal government bodies of other forms of formation and expenditure of funds intended to fulfill the expenditure obligations of the Russian Federation is not permitted, except in cases established by the Budget Code of the Russian Federation and other federal laws.

The federal budget and the set of budgets of other levels of the budget system of the Russian Federation form the consolidated budget of the Russian Federation.

Target budget fund is a fund of funds formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of income for a special purpose or in the order of targeted deductions from specific types of income or other income and used according to a separate estimate. Funds from the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund (Article 17 of the Budget Code of the Russian Federation).

3. Budget device. Interbudgetary relations

Budget device– these are the organizational principles of building a budget system, its structure, and the interaction of its constituent budgets.

Budget system is the totality of all budgets existing in the country.

The budget structure is determined by the state structure. The budget system in unitary enterprises includes two links: the state budget and local budgets.

In accordance with the Budget Code of the Russian Federation, the budget system of federal states consists of three links: the state budget, the budgets of members of the federation (subjects of the Federation in Russia), local budgets.

The state budget system consists of three links and includes: republican (federal) budget; 21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous okrugs, the budget of the Jewish Autonomous Region; about 29 thousand local budgets (city, district, township, rural).

The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, transparency and independence of all budgets included in the state budget system.

A complex problem in the budget structure is budgetary federalism, that is, the budgetary relationship between the center and the regions.

Within the framework of interbudgetary relations, all budgets that are part of the budget system of the Russian Federation are interconnected.

Interbudgetary relations are relations that arise between government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation and local governments that are associated with the formation and execution of the relevant budgets (Article 6 of the Budget Code of the Russian Federation).

Interbudgetary relations are based on the following principles:

1) distribution and fixation of budget expenditures by levels of the budget system of the Russian Federation;

2) differentiation of regulatory revenues at certain levels of the budget system of the Russian Federation;

3) equality of budgetary rights of constituent entities of the Russian Federation, equality of budgetary rights of municipalities;

4) equality of all budgets in relations with the federal budget, equality of local budgets in relations with budgets of constituent entities of the Russian Federation;

5) equalization of the levels of minimum budgetary provision of the constituent entities of the Russian Federation and municipalities.

To improve interbudgetary relations it is necessary:

1) provide support to the subjects of the Federation in such a way as to leave them incentives to develop their own sources of income;

2) make the scheme for grouping territories into economic regions, taking into account their economic potential and natural conditions, more orderly;

3) introduce an effective mechanism for providing investments to equalize the levels of socio-economic development of regions.

The revenue part of territorial budgets consists of fixed and regulating incomes, subsidies and subventions, as well as credit resources.

Fixed income Revenues that go entirely to the relevant budgets are considered.

Regulatory income are funds directed from a higher level of the budget system to a lower budget, exceeding assigned income, to cover its expenses. They are credited to the corresponding budgets based on the percentages established upon approval of the higher budget.

Subsidies– certain amounts of funds transferred from a higher budget to balance lower budgets in case of their deficit.

Subventions– funds transferred from higher budgets to lower budgets to finance strictly targeted activities.

Credit resources– funds transferred as a loan, i.e. they must be returned with or without interest.

In 1994, a new mechanism of interbudgetary relations was introduced, in which the main regulator was the Trust Fund for Financial Support of the Regions. Its funds are distributed to all regions according to a single principle.

The Financial Support Fund for the Subjects of the Federation provides assistance to those subjects whose average per capita budget income for the previous year is lower than the average for the Russian Federation, and the level of their own income and additional funds received from the federal budget is insufficient to finance current expenses.

Regions receiving financial assistance from the federal budget provide the Ministry of Finance of the Russian Federation with planned and actual data on income and expenses of budgets and extra-budgetary funds. This is done for control purposes.

Transfers to the regions are transferred monthly as taxes are actually received into the federal budget, taking into account the share of each region in the Fund for their financial support. However, the procedure for allocating budget allocations to regions for capital investments for the implementation of federal target programs has been preserved.

4. Budgets of the Russian Federation

The federal budget is the first level of the budget system of the Russian Federation.

Federal budget is the main financial plan of the state, which is approved by the Federal Assembly in the form of a federal law. The federal budget is the main means of redistributing national income and gross domestic product. Through the Federal Budget, financial resources are mobilized that are needed to regulate the economic and social development of our country and implement its policies. Its function is to finance national authorities and management, activities that are related to the development of scientific activity in the country, ensuring the defense capability of the state, and training highly qualified specialists for the Russian Federation.

Federal budget funds are the main source for financing economic restructuring, the development of profitable and promising areas in the production sector, and the development of new production complexes.

The federal budget plays a major role in the development of art, media, culture and other spheres of human activity.

The federal budget is allocated with non-tax and tax revenues, revenues from targeted budget funds.

The federal budget revenue item is tax revenue, which includes:

1) federal taxes and fees, list and rates are specified in the tax legislation of the Russian Federation, and the proportions of their redistribution at various levels of the budget system of the Russian Federation are approved by the Federal Law on the Federal Budget for a certain financial year;

2) state duty in accordance with the legislation of the Russian Federation;

3) customs duties, customs fees, etc.

Tax income also includes:

1) income from the use of property owned by the state;

2) income from paid services provided by budgetary institutions;

3) income from the sale of property owned by the state;

4) income from foreign economic activity;

5) income from the sale of state stocks and reserves;

6) profit of the Bank of Russia - according to the standards established by federal laws;

7) part of the profit of unitary enterprises that remains after paying taxes and other obligatory payments. The main source of federal budget revenue (about 76%) is tax revenue. The federal budget receives such types of taxes as: value added tax and excise taxes, amounting to about 40% of total budget revenue, income tax (about 10%), taxes on foreign trade and foreign economic transactions (about 8%) (the main place Among them are import duties). The rest consists of personal income tax, property tax, and payments for the use of natural resources.

Non-tax revenues account for about 12%. This is income from state property, from foreign economic activity, from the sale of property that belongs to the state, from the sale of state reserves.

Revenues from targeted budget funds are about 11% (Federal Environmental Fund, Federal Road Fund, etc.).

In accordance with the legislation of the Russian Federation, the following expenses are financed from the federal budget:

1) ensuring the activities of the President of the Russian Federation, the Central Election Commission of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, federal executive bodies and their territorial bodies;

2) national defense and ensuring state security, implementing the conversion of defense industries;

3) functioning of the federal judicial system;

4) carrying out international activities in the general federal interests;

5) fundamental research and promotion of scientific and technological progress;

6) state support for transport: rail, air and sea;

7) state support for nuclear energy;

8) liquidation of consequences of emergency situations and natural disasters on a federal scale;

9) exploration and use of outer space;

11) financial support of constituent entities of the Russian Federation;

12) statistical accounting;

13) formation of federal property; servicing and repaying the government debt of the Russian Federation;

14) compensation to state extra-budgetary funds for the costs of paying state pensions and other social benefits subject to financing from the federal budget;

15) replenishment of state reserves of precious metals and precious stones, state material reserve;

16) holding elections and referendums in the Russian Federation;

17) federal investment program; ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels.

Federal budget funds are used to finance regional and local activities.

The specificity of the federal budget is the financing at its own expense of national expenditures on defense, international activities, and scientific research. The federal budget finances 100% of national expenditures on defense and international activities, 93% on scientific research, 76% on law enforcement, 89% on the prevention and response to emergencies and the consequences of natural disasters.

The federal budget is an instrument for the interregional redistribution of national funds.

Regional budgets– the central link of territorial budgets, which serve to financially support the tasks assigned to the state governing bodies of the constituent entity of the Russian Federation.

The goal of regional authorities is to ensure the development of regions, as well as production and non-production areas in their subordinate territories.

Recently, regionalization of economic and social processes has been observed.

The role of regional budgets is strengthening.

With the help of regional budgets, the state pursues economic policy, equalizing the levels of economic and social development of territories that, due to historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. Regional programs are being developed, which are financed from regional budgets.

In accordance with the Budget Code of the Russian Federation, revenues of regional budgets are generated from their own and regulatory revenues.

Own income includes the following regional taxes and fees:

1) corporate property tax;

2) real estate tax;

3) road tax;

4) transport tax;

5) sales tax;

6) gambling tax;

7) regional license fees.

Own income includes income from the use of property owned by the constituent entities of the Russian Federation, and income from paid services provided by budgetary institutions under the jurisdiction of government bodies of the constituent entities of the Russian Federation.

Regulatory revenues- these are deductions from federal taxes and fees allocated for crediting to the budgets of constituent entities of the Russian Federation according to the standards determined by the federal law on the federal budget for the next financial year, as well as grants, subventions, subsidies and transfers received from federal budget funds.

The main directions of using regional budget funds:

1) ensuring the functioning of legislative and executive authorities of the constituent entities of the Russian Federation;

2) servicing and repaying the public debt of the constituent entities of the Russian Federation;

3) holding elections and referendums in the constituent entities of the Russian Federation;

4) ensuring the implementation of regional target programs;

5) formation of state property of the constituent entities of the Russian Federation;

6) implementation of international and foreign economic relations of constituent entities of the Russian Federation;

8) ensuring the activities of the media of the constituent entities of the Russian Federation;

9) providing financial assistance to local budgets;

10) ensuring the implementation of certain state powers transferred to the municipal level;

11) compensation for additional expenses arising as a result of decisions made by government bodies of constituent entities of the Russian Federation, leading to an increase in budget expenses or a decrease in budget revenues of local budgets. The first place in expenditures is occupied by allocations for the national economy (industry, construction, agriculture, transport, roads, communications, etc.).

Second place - expenditures on social and cultural events (education, culture and art, social policy) - over 25%; the cost of managing and maintaining law enforcement agencies is approximately 8%.

Local budgets- This is the third level of the budget system of the Russian Federation.

According to Art. 14 of the Budget Code of the Russian Federation, the budget of a municipal formation (local budget) is a form of formation and expenditure of funds intended to support the tasks and functions falling within the jurisdiction of local self-government.

Local self-government is exercised by the population itself through freely elected representative bodies. To perform the functions assigned to local representative and executive bodies, they are endowed with certain property and financial and budgetary rights.

Local budgets are one of the main channels for communicating the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population, from which the development of industries in the production sector (local and food industries, public utilities, volume of products and services) is financed.

Local budgets perform the following functions:

1) form monetary funds, which are financial support for the activities of local authorities;

2) distribute and use these funds between sectors of the economy;

3) control the financial and economic activities of enterprises and institutions that are subordinate to these authorities.

Local budgets are of great importance in the implementation of national economic and social tasks, since they distribute public funds for the maintenance and development of the social infrastructure of society.

Own incomes are not the main source of local budgets.

The composition of local budgets’ own revenues includes:

1) local taxes and fees:

a) land tax;

b) tax on property of individuals;

d) inheritance or gift tax;

e) local license fees;

2) income from privatization, including:

a) income from the privatization of state and municipal property;

b) income from the sale of land;

c) income from the sale of apartments to citizens;

3) funds from compulsory health insurance, funds from extra-budgetary and industry funds.

The main regulating revenues of local budgets include deductions:

1) from value added tax;

2) from excise taxes;

3) from corporate income tax;

4) from personal income tax.

Functional expenses are financed from local budgets, which include expenses for:

2) formation of municipal property and its management;

3) organization, maintenance and development of educational, health, and cultural institutions;

4) the media, other institutions owned by municipal property;

6) organization, maintenance and development of municipal housing and communal services;

8) organization of transport services for the population and institutions that are in municipal ownership or under the jurisdiction of local government bodies;

9) protection of the natural environment in the territories of municipalities;

10) servicing and repayment of municipal debt;

11) targeted subsidies to the population;

12) holding municipal elections and local referendums.

The main direction of using local budget funds is to cover expenses related to human life support (expenses for social and cultural events and housing and communal services).

The structure of expenditures of certain types of local budgets is not the same.

One of the main directions for using financial resources should be financing the development of the local production base as the basis for generating own income in the future.

In accordance with Article 6 of the BC RF, consolidated budget is a set of budgets of all levels, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. The consolidated budget of a constituent entity of the Russian Federation includes the regional budget, i.e., the budget of a constituent entity of the Russian Federation, and local budgets.

The term “consolidated budget” was also included in the Law of the RSFSR “On the Fundamentals of the Budgetary Structure and Budgetary Process of the RSFSR” dated October 10, 1991 in connection with the abolition of the State Budget of the Russian Federation, which included all parts of the Russian budget system. The above law is currently not in effect.

Budget planning uses indicators from consolidated budgets. The volumes of consolidated budgets for administrative-territorial transformations are taken into account when determining the size of subsidies and the amount of standard deductions from regulatory taxes to the budgets of constituent entities of the Russian Federation.

The role of consolidated indicators is important when analyzing the formation and use of the country's centralized financial fund.

Consolidated financial planning is impossible without calculating indicators of consolidated budgets. Indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets. The revenue side of the balance sheet uses the following data: value added tax and excise taxes, property tax, income tax, foreign trade taxes, budget trust funds, etc.

The expenditure part includes: expenses for social and cultural events, which are financed from the budget, expenses for public investments, state subsidies, expenses for science from the budget, for defense, expenses for the maintenance of law enforcement agencies, authorities, prosecutorial courts, etc.

Consolidated budget indicators play a big role in long-term planning in general and long-term financial planning in particular. Financial indicators, which are based on indicators of consolidated budgets, are used in developing forecasts for the economic and social development of the state and territories.

Indicators of consolidated budgets are used in calculations that characterize various types of security for the residents of the country and its territories.

5. Principles of the budget system of the Russian Federation

The budget system of the Russian Federation, according to the Budget Code of the Russian Federation, is based on the principles:

1) the principle of unity of the budget system of the Russian Federation is the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, principles of organization and functioning of the budget system, budget classification of the budget system of the Russian Federation, sanctions for violation of budget legislation, a unified procedure for establishing and fulfilling expenditure obligations, generating revenues and carrying out expenditures of the budgets of the budgetary system of the Russian Federation, maintaining budget accounting and reporting of the budgets of the budgetary system of the Russian Federation and budgetary institutions, unity of the procedure for the execution of judicial acts on foreclosure on funds from the budgets of the budgetary system of the Russian Federation;

2) the principle of separating income and expenses between budgets of different levels - this is the assignment, in accordance with the legislation of the Russian Federation, of income and expenses to the budgets of the budget system of the Russian Federation, the definition of the powers of public authorities to generate income, establish and fulfill expenditure obligations;

3) the principle of budget independence means:

a) the right and obligation of state authorities and local self-government bodies to independently ensure balanced budgets and the efficient use of budget funds;

b) the right and obligation of state authorities and local governments to independently carry out the budget process;

c) the right of state authorities and local governments to establish taxes and fees to be credited to the budgets of the corresponding level of the budget system of the Russian Federation;

d) the right of state authorities and local governments to independently determine the forms and directions of spending budget funds;

e) the inadmissibility of establishing expenditure obligations that must be fulfilled simultaneously at the expense of the budgets of two or more levels of the budget system of the Russian Federation, or at the expense of consolidated budgets, or without defining the budget from which the corresponding expenditure obligations must be fulfilled;

f) inadmissibility of direct fulfillment of expenditure obligations of state authorities and local governments at the expense of funds from budgets of other levels;

g) the inadmissibility of the implementation during the financial year by public authorities of decisions and changes in budget legislation and legislation on taxes and fees, which will lead to an increase in expenses and a decrease in revenues of budgets of other levels without amending the laws on the relevant budgets, providing for compensation for the increase in expenses, decrease in income;

h) the inadmissibility of the withdrawal of additional income during the year, savings on budget expenditures obtained as a result of the effective execution of budgets;

3) the principle of equality of budgetary rights of the constituent entities of the Russian Federation, municipalities - this is the determination of the budgetary powers of public authorities of the constituent entities of the Russian Federation and local governments, the establishment and execution of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and order providing interbudgetary transfers in accordance with the uniform principles and requirements established by the Budget Code of the Russian Federation;

4) the principle of completeness of reflection of income and expenses of budgets, budgets of state extra-budgetary funds means that all income and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds are subject to reflection in budgets, budgets of state extra-budgetary funds without fail and in full. All state and municipal expenses are subject to financing from budget funds, funds from state extra-budgetary funds accumulated in the budget system of the Russian Federation;

5) the principle of budget balance means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.

When drawing up, approving and executing the budget, authorized bodies must proceed from the need to minimize the size of the budget deficit;

6) the principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds must proceed from the need to achieve specified results using the least amount of funds or achieve the best result using the amount of funds determined by the budget;

7) the principle of total coverage of expenses means that all budget expenses must be covered by the total amount of budget revenues and receipts from sources of financing its deficit.

Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenses, with the exception of income from targeted budget funds, funds from targeted foreign loans, as well as in the case of centralization of funds from the budgets of other levels of the budget system of the Russian Federation;

8) the principle of transparency means:

a) mandatory publication in the open press of approved budgets and reports on their execution, complete presentation of information on the progress of budget execution, as well as the availability of other information by decision of legislative bodies of state power and local government bodies;

b) mandatory openness to society and the media of procedures for considering and making decisions on draft budgets, including on issues that cause disagreement either within the legislative body of state power, or between the legislative and executive bodies of state power;

9) the principle of budget reliability is the reliability of forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenses;

10) the principle of targeting and targeted nature of budget funds means that budget funds are allocated at the disposal of specific recipients of budget funds with the designation of their direction to finance specific goals. Any actions leading to violation of targeting are a violation of the budget legislation of the Russian Federation.

From the book Finance: lecture notes author Kotelnikova Ekaterina

LECTURE No. 16. Budgetary policy of the Russian Federation 1. On budgetary policy in 2008–2010. The ongoing budgetary policy generally corresponds to the strategic goals of the economic development of the Russian Federation, improving the quality of life and ensuring the safety of its citizens, the tasks defined by the Budget

From the book Economic Theory: Lecture Notes author Dushenkina Elena Alekseevna

LECTURE No. 2. Budgetary system of the Russian Federation The budgetary system is a set of budgets of various levels, interconnected. The structure of the budget system is based on the form of government. There are two forms

From the book Budget Law author Pashkevich Dmitry

LECTURE No. 5. Municipal budget The procedure for drawing up a draft budget and its execution is similar to the same procedures for the federal budget. However, there are also significant differences. The formation of a local budget consists of listing the expenditure side of the budget, as well as

From the book Budget System of the Russian Federation author Burkhanova Natalya

LECTURE No. 6 State budget and budget system of the Russian Federation 1. Socio-economic essence of the state budget The budget is a link in the financial system of the state and expresses economic (monetary) relations regarding the generation of income and financing

From the book State and Municipal Finance author Novikova Maria Vladimirovna

5. Budget system. Public debt The budget system is the totality of all budgets operating in the country. Together with the system of extra-budgetary funds, it forms a system of public finance. Budgetary structure of the Russian Federation

From the book Finance and Credit author Shevchuk Denis Alexandrovich

5. Budget system and its principles The budget system of the Russian Federation is a set of federal budgets, budgets of constituent entities of the Russian Federation, local budgets and state extra-budgetary budgets based on economic relations and the state structure of the Russian Federation

From the book Management Accounting. Cheat sheets author Zaritsky Alexander Evgenievich

2. Budgetary system of the Russian Federation Forms of government: unitary, federal, confederal The budgetary system is the main link of the state’s financial system and is an integral part of the budgetary structure. The budgetary system is a set of budgets

From the author's book

4. Budget device. Interbudgetary relations Budgetary structure is the organizational principles of constructing the budget system, its structure, and the interaction of its constituent budgets. The budgetary structure is determined by the state structure. Budget system in

From the author's book

4. Budgetary system of the Russian Federation The financial basis of the government is the federal budget, it plays a leading role. Expenses and incomes of local budgets under a federal structure are not included in the budgets of members of the federation, and expenses and incomes of members of the federation are not included in

From the author's book

14. National finance - budget system - and its role One of the main links in the financial system is the state budget. With its help, the government concentrates in its hands a significant part of the national income, redistributed

From the author's book

Topic 3. Budget system and state budget Reading books is prestigious, modern, profitable. Knowledge is also capital that is always with you. Shevchuk Denis 17. The essence of the state budget in a market economy, its role, place and functions in finance. - credit. system. Budget

From the author's book

17. The essence of the state budget in a market economy, its role, place and functions in finance. - credit. system. State Budget Code. Budget structure of the state and its principles It should be noted that the most important task of any state is economic

From the author's book

18. Budget system of the country: federal budget, regional budgets, local budgets. Interbudgetary relations. Consolidated budget The country's budget system is a complex mechanism that characterizes the peculiarities of the relationship between the state and

From the author's book

28. Budget structure and types of budgets of an enterprise The budget structure of an enterprise represents the organizational principles of constructing a budget system, its structure, and the relationship of the budgets combined in it. The budget system of an enterprise is a set of

Budget system of the Russian Federation is a set of budgets at different levels, based on socio-economic relationships and budget legislation.

The structure of the budget system of the Russian Federation consists of three levels:

the federal budget and the budget of state extra-budgetary funds;
budgets of the constituent entities of the Federation and budgets of territorial state extra-budgetary funds;
local budgets (budgets of municipalities).

The construction of the budget system of the Russian Federation is based on the Constitution of the Russian Federation and the constitutions of the republics within the Russian Federation.

The budget system is built on the following principles.

1. The principle of unity of the budget system, which is ensured by the unity of budget legislation, monetary system, budget classification, forms of budget documents and budget reporting, budget policy, etc.

2. The principle of separating income and expenses between levels of the budget system.

3. Independence of budgets at all levels is expressed in the presence of each budget with its own sources of income, in the right of each budget to independently spend them at its own discretion, to determine sources of financing the budget deficit, in the approval of each budget by the relevant representative bodies, in the execution of each budget by the relevant executive authorities; in the inadmissibility of compensation from budgets of other levels for the need for income and additional expenses.

4. The principle of budget balance means that the volume of expenditures must be equal to the volume of revenues plus sources of financing the budget deficit (the size of the budget deficit of levels is limited by the Budget Code). At the same time, budgets at all levels must be approved without a budget surplus. A surplus is the excess of budget revenues over expenses. If, when drawing up a budget, an excess of revenues over expenses is discovered, then before the budget is approved, the budget surplus is reduced in the following sequence:

decrease in income from the sale of state and municipal property;
reduction in income from the sale of government stocks and reserves;
allocation of budget funds for additional repayment of debt obligations;
transfer of part of the income to budgets of other levels.

If these measures are not practical, then budget tax revenues should be reduced.

5. The principle of effective and economical use of budget funds.

6. The principle of budget reliability means the reliability of all budget indicators, their adequacy to the existing economic situation. Violation of this principle leads to serious financial consequences. An example is the budget crisis of 1997 and budget sequestration (a proportional reduction in government spending on all budget items except protected ones).

7. The principle of completeness of reflection of budget income and expenses means the need to reflect them in the budget in full and without fail.

8. The principle of publicity, i.e. the need to publish laws on budgets and reports on their implementation in the open press.

9. The principle of targeting and targeted nature of budget funds means that budget funds are allocated to specific recipients with the purpose of their use indicated.

Federal level of regulation

Here, first of all, it is necessary to say about Constitution of the Russian Federation. As is known, the Constitution of the Russian Federation has the highest legal force in the system of normative legal acts and lays the foundation for the entire legal and political system of the country.

The peculiarity of the Constitution is that it has a dual nature - it is a political and legal document. On the one hand, the Constitution is a normative legal act that is binding on all subjects of law. But, on the other hand, the Constitution is a specific political program that sets strategic goals for the development of the state and society. This duality gives rise to certain problems in the implementation of constitutional norms - not all provisions declared by it can be implemented according to the “here and now” principle.

Almost all provisions of the Constitution of the Russian Federation are important for the system of state and municipal government, although these concepts are not used in its text.

Topic 4. Budget system of the Russian Federation

The Constitution speaks not about state government, but about state power, not about municipal government, but about local self-government.

Chapter 1 of the Constitution of the Russian Federation establishes the foundations of the constitutional system - the basic principles of the organization and functioning of the state. For the system of state and municipal government, the following principles are of particular importance:

— democratic political regime (Article 1);

— federal form of political-territorial structure (Articles 1 and 5);

— republican form of government (Article 1);

— social state (Article 7);

— division of state power into legislative, executive and judicial (Article 10, 11);

— recognition of local self-government as an independent form of public authority (Article 12);

— political and ideological diversity (Article 13);

— the supremacy of the Constitution and laws throughout the country (Article 15).

Chapter 2 of the Constitution of the Russian Federation enshrines the fundamental rights, freedoms and responsibilities of man and citizen. In accordance with Article 18, the rights and freedoms of man and citizen determine the meaning, content and application of laws, the activities of legislative and executive power, local government and are ensured by justice. It is important that Chapter 2 of the Constitution not only lists rights and freedoms, but also Articles 45 – 56 establish guarantees for their implementation and protection. Particularly important for the system of state and municipal government is the provision of Part 3 of Article 55: “ The rights and freedoms of man and citizen may be limited by federal law only to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state.”

Chapter 3 regulates issues of the country's federal structure. Here, Articles 71, 72 and 73 are of fundamental importance for the system of state and municipal administration, which differentiate the subjects of jurisdiction between the Russian Federation and its constituent entities. Also of great importance are the provisions of Article 77 on state authorities of the constituent entities of the Russian Federation and Article 78 on a unified system of executive authorities.

Chapters 4, 5, 6 and 7 establish the legal status of the highest bodies of state power - the President of the Russian Federation, the Federal Assembly, the government of the Russian Federation, as well as the judiciary and the prosecutor's office. Chapter 8 is devoted to local government.

Chapter 9 regulates issues of amending and revising the Constitution of the Russian Federation.

Thus, the Constitution of the Russian Federation is the most important source in the system of legal regulation of state and municipal government. Knowledge and compliance with the Constitution is the responsibility of state and municipal employees.

Despite the fact that the Constitution of the Russian Federation has supreme legal force and direct effect throughout the country, most of its norms require legislative support. The direct effect of the Constitution of the Russian Federation, enshrined in part 1 of Article 15, presupposes that the norms of the constitution are valid regardless of whether laws regulating the procedure for their implementation have been adopted or not. However, in practice, many provisions of the Constitution simply cannot be implemented without such laws.

Below the Constitution in legal force are federal constitutional laws. Among them, the following are of great importance for the system of state and municipal government:

— “On the Government of the Russian Federation” (Federal Constitutional Law of December 17, 1997 No. 2-FKZ);

— “On the Constitutional Court of the Russian Federation” (Federal Constitutional Law of July 21, 1994 No. 1-FKZ);

— “On the judicial system of the Russian Federation” (Federal Constitutional Law of December 31, 1996 No. 1-FKZ);

— “On the Commissioner for Human Rights in the Russian Federation” (Federal Constitutional Law of February 26, 1997 No. 1-FKZ), etc.

Federal constitutional laws are not fundamentally different from simply federal laws. Their features include a complicated adoption procedure and higher legal force. It is believed that federal constitutional laws supplement and develop the provisions of the Constitution of the Russian Federation, but this is a rather controversial statement.

Federal laws in the field of state and municipal administration there are quite a lot, we list some of the most significant of them:

— “On the general principles of organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation” (Federal Law dated October 6, 1999 No. 184-FZ);

— “On the general principles of organizing local self-government in the Russian Federation” (Federal Law dated October 6, 2003 No. 131-FZ);

— “On the civil service system of the Russian Federation” (Federal Law of May 27, 2003 N 58-FZ);

— “On the State Civil Service of the Russian Federation” (Federal Law of July 27, 2004 N 79-FZ);

— “On municipal service in the Russian Federation” (Federal Law dated March 2, 2007 N 25-FZ)

— “On Combating Corruption” (Federal Law of December 25, 2008 N 273-FZ)

— “On ensuring access to information about the activities of state bodies and local governments” (Federal Law dated 02/09/2009 N 8-FZ)

— “On the procedure for considering appeals from citizens of the Russian Federation” (Federal Law dated May 2, 2006 N 59-FZ)

— “On the organization of the provision of state and municipal services” (Federal Law of July 27, 2010 N 210-FZ).

Below federal laws in legal force are decrees of the President of the Russian Federation, among which are:

— “On the main directions for improving the public administration system” (Decree of the President of the Russian Federation dated May 7, 2012 No. 601);

— “On the system and structure of federal executive authorities” (Decree of the President of the Russian Federation dated 03/09/2004 No. 314);

— “On the structure of federal executive bodies” (Decree of the President of the Russian Federation dated May 21, 2012 No. 636);

— “On the Register of Positions of the Federal State Civil Service” (Decree of the President of the Russian Federation of December 31, 2005 No. 1574);

— “On conducting certification of state civil servants of the Russian Federation” (Decree of the President of the Russian Federation dated February 1, 2005 No. 110), etc.

— “On the Model Regulations for the Internal Organization of Federal Executive Bodies” (Resolution of the Government of the Russian Federation of July 28, 2005 No. 452);

— “On the Model Regulations for the Interaction of Federal Executive Bodies” (Resolution of the Government of the Russian Federation of January 19, 2005 No. 30);

— “On approval of the Rules for organizing the activities of multifunctional centers for the provision of state and municipal services” (Resolution of the Government of the Russian Federation of December 22, 2012 No. 1376), etc.

Below the decrees of the Government of the Russian Federation are departmental regulatory legal acts, issued by federal executive authorities - decrees, orders, orders, instructions and regulations.

Previous12345678910111213141516Next

SEE MORE:

Levels of the budget system in the Russian Federation

In accordance with the Budget Code of the Russian Federation, the structure of the budget system of our state consists of three levels:

— Level 1 are made up of the Federal Budget and state extra-budgetary funds of the Russian Federation.

The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are intended to fulfill the expenditure obligations of the Russian Federation.

The use by federal government bodies of other forms of formation and expenditure of funds intended to fulfill the expenditure obligations of the Russian Federation is not permitted.

The federal budget and the set of consolidated budgets of the constituent entities of the Russian Federation (without taking into account interbudgetary transfers between these budgets) form the consolidated budget of the Russian Federation.

— Level 2 make up the budgets of the Subjects of the Federation and state territorial extra-budgetary funds.

Each subject of the Russian Federation has its own budget and the budget of the territorial state extra-budgetary fund.

The budget of a constituent entity of the Russian Federation (regional budget) and the budget of a territorial state extra-budgetary fund are intended to fulfill the expenditure obligations of a constituent entity of the Russian Federation.

In the budgets of the constituent entities of the Russian Federation, in accordance with the budget classification of the Russian Federation, funds are allocated separately for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation arising in connection with the exercise by public authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of the subjects of the Russian Federation and powers on subjects of joint jurisdiction, and expenditure obligations of the constituent entities of the Russian Federation, carried out at the expense of subventions from the federal budget.

The budget of a constituent entity of the Russian Federation and the set of budgets of municipalities that are part of a constituent entity of the Russian Federation (without taking into account interbudgetary transfers between these budgets) form the consolidated budget of a constituent entity of the Russian Federation.

— Level 3 of the budget system of the Russian Federation represent local budgets, including budgets of municipal districts, budgets of city districts, budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg, budgets of urban and rural settlements.

Each municipality has its own budget.

The budget of a municipal entity (local budget) is intended to fulfill the expenditure obligations of the municipal entity.

The use by local government bodies of other forms of education and expenditure of funds to fulfill the expenditure obligations of municipalities is not permitted.

Local budgets, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of municipalities arising in connection with the exercise by local governments of powers on issues of local importance, and expenditure obligations of municipalities fulfilled at the expense of subventions from other budgets of the budget systems of the Russian Federation for the implementation of certain state powers.

The budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that are part of the municipal district (without taking into account interbudgetary transfers between these budgets) form the consolidated budget of the municipal district.

As an integral part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities may be provided.

Russian New University

Nizhny Novgorod branch

Course work

by academic discipline:

Finance.

Subject : Budget expenditures at various levels.

Completed:

3rd year student of group E-1-01

Tsybin S.V.

Checked:

Ph.D. E.A. Lazarev

Nizhny Novgorod 2004

Introduction ………………………………………………………………….…….3

Chapter 1. The economic essence of Russian budget expenditures... ……………5

1.1. Classification of Russian budget expenditures ………………………..……7

A) functional; ………………………………………………….………9

B) economic; …………………………………………………….…..….11

B) departmental... ………………………………………………….….……13

1.2. Federal budget expenditures ……………………………………..14

1.3. Expenditures of the budgets of the constituent entities of the Russian Federation …………………………………….17

1.4. Local budget expenditures …………………………………………..21

Chapter 2. Analysis of the dynamics of consolidated expenses

budget of the Russian Federation ………………………………………………….………………..…26

2.1. Analysis of the expenditure side of the federal budget of the Russian Federation ………………26

2.2. Analysis of expenses of a separate subject of the Russian Federation ………………………….30

2.3. Comparative analysis of expenditure items of the Russian Federation and the United States... ………….32

Chapter 3. Main directions for effective

use of funds from the state budget of the Russian Federation. ……….…..….…36

Conclusion ……………………………………………………………..……..37

Bibliography ……………………………………………………….…..39

Application ……………………………………………………………….……40

Introduction

The central place in the financial system of any state is occupied by the state budget - this is the monetary fund used by the government to finance its activities, with the help of which the state influences economic processes. The state budget interacts with other parts of the financial system, redistributing funds in favor of needy funds (usually by transferring funds from the central state fund to municipal financial funds, state enterprise funds and special government funds).

As an economic category stateRussian budget represents a set of economic (monetary) relations that arise in the process of formation, planned distribution and use of the state centralized fund of funds. Budgetary relations arise between the state and legal entities and individuals regarding the formation and use of a centralized fund of monetary resources intended to finance the national economy, socio-cultural events, defense needs, public administration, and material incentives.

The concentration of financial resources in the budget is necessary for the successful implementation of the state's financial policy. The budget is a form of education and expenditure of funds. The totality of all types of budgets forms the state budget system.

The budget system of the Russian Federation consists of three links and includes:

— federal budget ;

— budgets of the constituent entities of the Russian Federation(21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous okrugs, budget of the Autonomous Jewish Region);

— local budgets(about 29 thousand local budgets: city, district, township, rural).

The budgets of lower-level self-government bodies do not include their income and expenses in the budgets of higher levels.

The state budget consists of 2 interconnected parts that complement each other: revenue and expenditure.

The revenue part shows where funds come from to finance the activities of the state, which sections of society contribute more of their income. The structure of income is not constant and depends on the specific economic conditions of the country's development, market conditions and the policies implemented by the economic policy. Any change in the structure of budget revenues reflects changes in economic processes.

The expenditure part shows for what purposes the funds accumulated by the state are directed.

State budget expenditures- these are economic relations arising in connection with the distribution of the state’s funds and its use according to sectoral, target and territorial purposes. The category of budget expenditures is manifested through specific types of expenditures, each of which can be characterized from qualitative and quantitative aspects. A qualitative characteristic allows us to establish the economic nature and social purpose of each type of budget expenditure, while a quantitative characteristic allows us to establish their value.

Budget expenditures represent costs arising in connection with the performance by the state of its functions. These costs express the economic relations on the basis of which the process of using the funds of the centralized fund of state funds in various directions occurs. The expenditure side covers the entire economy, since the state takes into account the economic interests of society as a whole. The size and structure of federal budget expenditures are influenced by many factors, such as: government structure, foreign and domestic policies of the state, the general level of the economy, the level of well-being of the population, the size of the public sector in the economy and many other factors.

The main expenditure items of the Russian Federation budget are: administration, defense, maintaining law and order, social security, healthcare, culture, education, as well as servicing external public debt.

This paper examines the structure of budget expenditure items, their classification, composition and distribution. Attention is also paid to the dynamics of changes in budget expenditures over several years. A comparative analysis of expenditure items in the budgets of the Russian Federation and the United States seems quite important.

Chapter 1. Economic essence of expenditures of the state budget of the Russian Federation

Budget expenses – these are funds allocated to financially support the tasks and functions of the state and local government. These costs express the economic relations on the basis of which the process of using the funds of the centralized fund of state funds in various directions occurs.

Through budget expenditures, budget recipients are financed - organizations in the production and non-production spheres that are recipients or managers of budget funds. The budget determines only the amount of budget expenditures by cost items, and direct expenditures are made by budget recipients. In addition, at the expense of the budget, budget funds are redistributed across levels of the budget system through grants, subventions, subsidies and budget loans. Budget expenses are mostly irrevocable. Only budget credits and loans can be provided on a repayable basis.

Budget financing is based on specific principles.

Budget system of the Russian Federation

First of all, the main task of budget financing is to obtain maximum effect at minimum cost, which requires economy and efficiency in the use of funds. Efficiency and economy in the use of budget funds means that when drawing up and executing budgets, authorities and recipients of budget funds must proceed from the need to achieve specified results using the amount of funds determined by the budget.

If additional financing is necessary, the budget recipient must rely on its own funds or look for additional sources of financing.

The targeted nature of the use of expenses involves the use of assignments in approved areas. If the recipient of budget funds does not fulfill the conditions determined by the law (decision) on the budget, the Minister of Finance of the Russian Federation, the head of the relevant executive body of the constituent entity of the Russian Federation or local government at any stage of budget execution is obliged to block expenses associated with the fulfillment of certain conditions, henceforth until the specified conditions are met in accordance with the procedure established by the Code. Misuse of appropriations may result in the return of funds already used.

The next principle of budget financing is to allocate funds to the extent that production targets are met, as well as taking into account previously allocated allocations. For organizations in the production sector based on prepared financial plans. In the social sphere, taking into account approved estimates.

1.1. Classification of state budget expenditures

The economic essence of budget expenditures is manifested in many types of expenditures. Each type of expense has qualitative and quantitative characteristics. At the same time, a qualitative characteristic, reflecting the economic nature of the phenomenon, allows us to establish the purpose of budget expenditures, and a quantitative one - their value.

The structure of budget expenditures is established annually directly in the budget plan and depends on the economic situation and public priorities.

Search Lectures

In Russia, the country's budget system is three-tier.

The first level includes the federal budget and federal state extra-budgetary funds.

The second level consists of the budgets of the constituent entities of the Russian Federation and territorial state extra-budgetary funds.

The third level of the budget system includes local budgets.

Functions of the state budget:

Regulates the cash flows of the state, strengthens ties between the center and the constituent entities of the federation
Legally controls government actions
Provides information about government intentions to economic participants
Determines the parameters of economic policy and sets the framework for possible government actions

Principles for constructing the state budget:

1. Unity of the budget system (unity of budget legislation, monetary system, budget classification and policy, forms of budget documents and reporting).

2. Distinction of income and expenses between levels of the budget system.

The budget system of the Russian Federation consists of three links

Independence of budgets at all levels (each has its own sources of funds, its own expenses).

4. Budget balance (no deficit).

5. Effective and economical use of budget funds.

Budget expenses are divided into current and capital.

Current expenses ensure the functioning of government bodies, budgetary institutions, state support for budgets of other levels and individual sectors of the economy, etc.

Capital expenses are aimed at ensuring the innovation and investment activities of the state and include investments in existing or newly created organizations, budget loans for investment purposes to legal entities, expenses for major repairs, as well as for the creation or increase of property owned by the state.

Balanced Budget- a budget in which the ratio of income and expenses is equal.

If income and expenses in the budget differ, then there is a budget deficit or surplus.

Budget deficit is the amount by which government expenses exceed its revenues.

Budget surplus is the amount by which government revenues exceed its expenses. A surplus occurs quite rarely; most often there is a budget deficit. That is, additional funds must be found to cover all expenses. These funds come from sources of financing the budget deficit.

Public debt are debt obligations of the Russian Federation to individuals and legal entities, foreign states and international organizations.

External debt- these are obligations to non-residents in foreign currency.
Domestic debt- obligations to residents in rubles.

State debt can be short-term (up to one year), medium-term (from one year to five years) and long-term (from five to thirty years).

The public debt is repaid within the terms established by the terms of the loans, but these loans cannot exceed 30 years.

Public management debt is carried out by the government of the Russian Federation.

The following public debt management tools are used:

consolidation- combining several loans into one longer-term loan with a change in the interest rate;
government loan conversion- change in the initial terms of the loan regarding profitability. Most often, during the conversion, the government reduces the interest rate;
external debt conversion- a means of reducing external debt by fulfilling debt obligations to creditors by transferring to them bills and shares in national currency;
innovation- replacement of the original obligation between the parties with another obligation between the same parties, providing for a different method of execution.

Debt refinancing- this is a system of measures to change the terms of loans: terms, volumes, cost (interest).

Cancellation implies a complete cancellation of the debt (applies only in the event of complete bankruptcy of the state as a debtor).

Prolongation- This is an extension of debt terms and interest repayments.

Securitization is the resale of government bonds on the open market (stock exchange).

Capitalization- this is the restructuring of government bonds into private shares through their resale on the stock exchange.

Budget system: concept and levels

In a market economy, most of people's needs are realized through the purchase and sale of various life values. Therefore, the life activity of any economically independent entity (individual, organization and state) is carried out through a system of income and expenditure of monetary resources, which is a budget.

Of all the various budgets of modern society, the main role is played by the state budget - the central link of the state financial system. In each state, even during the transition from one socio-economic formation to another, the essence of the main categories included in the budget, such as taxes, loans, expenses, remains unchanged. Today, every state needs a budget to ensure government functions.

Any budget expresses a complex of economic monetary relations, in the process of which a budget fund is formed and used. The state budget is a form of formation and expenditure of funds intended for financial support of the tasks and functions of the state.

Like any social event, the state budget begins with a plan, which must be drawn up for a certain period. In many states, one year was chosen as such a period, called the financial year. A financial year (or period) is the time that elapses between the opening and closing of government accounts. In most countries it corresponds to the calendar year.

The budget structure refers to the organization of the budget system and the principles of its construction.

The budget system of the Russian Federation, according to the Budget Code of the Russian Federation, is a set of federal budgets, budgets of constituent entities of the Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by legal norms (Article 6 of the Budget Code of the Russian Federation).

Depending on the state structure of the country, there are the following schemes for organizing the budget system: in unitary states the budget system consists of two links (central and local budgets), in federal states - of three (federal budget, budgets of the constituent entities of the Federation and local budgets).

The Russian Federation is a federal state, therefore, in accordance with the Budget Code of the Russian Federation, the Russian budget system is a three-level hierarchical system:

the first level - the federal budget and the budgets of state extra-budgetary funds;
the second level - the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;
third level - local budgets (about 30 thousand).

Local budgets also include the budgets of closed administrative-territorial entities (ZATO). The formation of CATU budgets has certain features. The income of such budgets includes all taxes, fees and other revenues from their territory. At the same time, the CATU budget deficit is covered by grants, subsidies and subventions from the federal budget in the manner determined by the Government of the Russian Federation. This deviation from the general budget rule is due to the fact that the specifics of closed administrative towns and production facilities located on their territory, the living and working conditions of the population living there require special attention to ensure safety.

The first and main level of the budget system of the Russian Federation is the federal budget, which is the monetary fund of the federal authorities of the Russian Federation.

Budget system of the Russian Federation, its levels and principles of construction.

With its help, the authorities (representative and executive bodies) concentrate in their hands a significant part of the gross domestic product, which is used to carry out national administrative, legal, political, military and socio-economic functions.

The federal budget connects the main financial institutions: public finances, taxes, government loans and credit has a regulatory impact on all parts of the financial system of society: public finances, corporate finances and citizens’ finances, as well as the credit and insurance sectors.

The government uses the budget to economically influence the non-state sector of the country's economy. Through the mechanism of income and expenditure, it influences the nature of economic reproduction and development, employment, the level of consumption and social development of society.

The foreign economic and political activities of the state are carried out through the federal budget.

The second level is subject budgets (republican, regional, district and regional, i.e. regional). Their tasks include providing financial resources for political, administrative, social and other functions of state-national and administrative-territorial entities; economic impact on the production activities of organizations within their territories, as well as solving socio-economic and cultural issues.

In modern conditions, regional budgets finance the vast majority of funds allocated by the state for human life support (in%): housing and communal services - 92, education - 79, culture - 71, healthcare - 80, implementation of social policy - 68. Of the entire state regions account for 64% of support for industries, agriculture, and transport.

In the context of the transition to a market economy, the role and importance of the budgets of the constituent entities of the Russian Federation is steadily increasing. Budgets become the financial basis for the socio-economic development of territories by financing production organizations, social events, personnel training, etc.

The third level of the budget system is local budgets. They are often combined with the second link and called territorial budgets. These include the budgets of municipal districts, urban districts, urban and rural settlements. An exception is provided by cities that have district divisions and district budgets that include village budgets.

Local budgets provide financial resources for local self-government, the implementation of local socio-economic tasks, as well as the implementation of a number of functions delegated from higher authorities in the field of socio-cultural and political events.

The budget system of the Russian Federation also includes state extra-budgetary funds: the Pension Fund of the Russian Federation, the Social Insurance Fund, and the Mandatory Medical Insurance Fund. Their task is to finance specific socio-economic targeted activities, such as insurance, pensions, health insurance, etc.

Despite significant differences, all three levels of the budget system express a single socio-economic content - the relations of the existing socio-economic structure and, accordingly, the financial policy of the state. At the same time, due to a certain independence of the links, contradictions may arise between them.

As noted earlier, budgets in the Russian Federation are independent. However, for effective management of the entire budget system, the Budget Code of the Russian Federation provides for the preparation of a consolidated budget, i.e. totality of budgets: federal, regional and local (Article 6 of the Budget Code of the Russian Federation). The consolidated budget is used to calculate and analyze the macroeconomic parameters of the country's finances and is of particular importance in international and regional comparisons and the dynamics of the country's economic development indicators.