K.Yu. CHULOVSKY, postgraduate student of the Department of State and Municipal Law of Omsk state university them. F.M. Dostoevsky In Russia with the construction of a democratic social order, the separation of the municipal government from the state government has significantly increased the status local government. The role of local budgets has increased, they have gained autonomy and independence.

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K.Yu. CHULOVSKY,

postgraduate student of the Department of State and Municipal Law, Omsk State University named after V.I. F.M. Dostoevsky

In Russia, with the building of a democratic social system, the separation of municipal power from the state, the status of local self-government has significantly increased. The role of local budgets has increased, they have gained autonomy and independence.

Local budgets play an important role in socio-economic development municipalities and, consequently, the entire country. Balanced local budgets are the basis for the implementation of effective management activities, and a sufficient number financial resources municipal formation allows to effectively implement programs of integrated social and economic development aimed at improving the welfare of citizens, the development of engineering infrastructure, institutions social sphere and increasing the investment attractiveness of the municipality, creating new industries and jobs.

The deficit of local budgets and the determining share of interbudgetary transfers in their income do not allow them to fully play their role in the development of municipalities. However, as the economy strengthens, the revenue base expands and the status of local self-government increases, the role of the municipality increases in solving specific problems and needs of the population, the importance of local budgets will increase.

In legislation and scientific literature there are concepts of "local budget" and "municipal budget". What is the difference between these concepts? Federal Law No. 131-FZ dated 06.10.2003 “On general principles local government organizations in Russian Federation"(hereinafter - Law No. 131-FZ) operates mainly with the concept of" local budget ". Article 52 is called "Local budgets", although further in the text of the law, along with this concept, the concept of "budget of the municipality" is used (Articles 20, 57, 62, 65). The conceptual difference between these two definitions is not indicated in the law.

Budget Code The Russian Federation also uses both concepts, although priority is given to the concept of "budget of the municipality". In Art. 14 gives its definition, from which it can be concluded that both concepts are used in the Code as equivalent.

In the scientific literature, many researchers, testifying that the budget is a multifaceted concept, decompose it into components. So, the budget of the municipality is the local budget, based on the territorial feature.

In the material aspect, the local budget is a monetary fund centralized on the scale of a certain municipality, which is at the disposal of the relevant local governments and with the help of which

the main tasks of the municipality are solved. The material content of the budget is mobile, the volume of Money, types of receipts into it, directions of expenses, etc. From the point of view of a legal sign, the budget is a municipal legal act approved in the form of a decision of a representative body of local self-government, the main financial plan of the municipality (a list of its income and expenses).

According to the economic feature, the local budget is a component municipal property and local economy, through which a part of the value of the total social product is redistributed, or a set of economic relations arising in the process of creation, distribution and use of the municipal (local) fund of funds. financial sign indicates that the local budget is a fund of funds formed by local governments and intended to ensure their tasks and functions. Finally, according to the accounting feature, the municipal budget is a plan for the income and expenditure of the municipality for the planned financial year.

Budget - a form of formation and spending of the fund of funds intended for financial support tasks and functions of the state and local self-government (Article 6 of the RF BC). The legislator does not cite significant differences in essence or characteristics between the local and state budgets. The only differences are that the first one is designed to ensure the tasks and functions of the state, and the second - to local governments.

However, this difference is not always decisive in budget legislation. T.M. Kovaleva, analyzing the difference between budget and state revenues and expenditures, believes that theoretically these are concepts of different order. Thus, in countries where constitutionally local self-government bodies do not belong to state authorities, the system own income and expenditures of local budgets are not formally included in state revenues and expenditures. However, in reality, the revenues and expenditures of the budgets of local self-government bodies are regulated, regulated and controlled by public authorities and, in essence, do not differ from state revenues and expenditures. In a broad sense, budget and state revenues and expenditures are, if not identical concepts, then very close, the differences between which are insignificant.

The principle of equality of municipalities, outlined in the legislation on local self-government, regardless of their level (for example, a rural settlement and a municipal district), the size of the territory, the number of inhabitants, the level of economic development and other objective socio-economic indicators, as well as the prohibition on the subordination of one municipality to another mean that local budgets have a formally equal legal regime.

In budget legislation, the concept of "local budget" is also non-static. The budget of the municipality (local budget) is a form of formation and spending of funds per financial year, intended for execution spending commitments of the corresponding municipality (Article 14 of the RF BC). The definition includes not only the tasks and functions of local self-government, but also the exercise of certain state powers, as well as the solution of issues that are not within the competence of local self-government bodies of other municipalities, state authorities and are not excluded from their competence by federal laws and laws of the subjects of the Federation , which does not contradict Law No. 131-FZ.

The definition focuses on the expenditure component of the local budget, although revenues and expenditures are two equivalent components.

In accordance with Articles 14-16 of Law No. 131-FZ, issues of local importance include such as the establishment, change and abolition of local taxes and fees; possession, use and disposal of municipal property. These powers may not be directly related to the fulfillment of spending obligations by the municipality, but, on the contrary, are aimed at increasing the revenue component of the local budget. The legislator takes these powers out of the budget legislation.

In Art. 6 of the RF BC, no changes were made to the definition of the budget, in connection with which the budget is a form of formation and expenditure of a fund of funds intended for financial support of the tasks and functions of the state and local self-government. This indicates some incompleteness of the RF BC or the absence of a clear, justified and consistent position in the approach to this concept from the legislator.

One way to solve the problem is to combine the two definitions. So, A.S. Neshitoy proposed the following definition of the budget: "The budget of each municipality (local budget) is a form of formation and spending of funds intended to fulfill the expenditure obligations of the corresponding municipality, to ensure the tasks and functions assigned to the jurisdiction of local government."

In the literature, local budget revenues are usually considered inextricably linked with state revenues. Budget revenues are money coming into the ownership of the state and municipalities - financial resources necessary for the effective implementation by the state and municipalities of the public, social, economic and other functions assigned to them.

State revenues (revenues of the federal and regional budgets) - a part of the national income, converted in the process of its distribution and redistribution into the ownership and disposal of the state in order to create the financial basis necessary to finance the activities of the state. Municipal revenues (revenues of local budgets) are understood as a part of the national income, converted in the process of its distribution and redistribution into the ownership and disposal of the municipality in order to create the financial basis necessary to finance the activities of local governments. The system of state and municipal revenues together forms budget revenues.

In accordance with Art. 6 of the RF Budget Code (prior to the entry into force of Federal Law No. 63-FZ dated April 26, 2007 “On Amendments to the Budget Code of the Russian Federation in Regard to the Budget Process and Bringing Individual Legislative Acts of the Russian Federation in Line with the Budget Legislation of the Russian Federation”; hereinafter - Law No. 63-FZ), local budget revenues are funds received free of charge and irrevocably at the disposal of local governments. One of the signs of local budget revenues is their gratuitousness. This feature is undeniable. If we turn to the sources of income, then in accordance with Art. 41 of the RF BC budget revenues consist of tax and non-tax revenues, gratuitous receipts. The latter are indeed characterized by a sign of gratuitousness.

Local taxes received in the revenues of local budgets are also gratuitous, since, in accordance with Art. 8 of the Tax Code of the Russian Federation, a tax is understood as a mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership, economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities.

A significant difference from the tax in accordance with the Tax Code of the Russian Federation has the concept of "fee". It means compulsory contribution levied from organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies, officials to take legally significant actions in relation to payers of fees, including granting certain rights or issuing permits (licenses). The payment of fees is due to the commission by the state or local government of legally significant actions in favor of the payer, and to a certain extent, the fee is directed to cover the costs of their commission. The fee is always individually reimbursable.

Less clearly, the sign of gratuitousness is seen in the analysis of non-tax revenues of local budgets. Thus, non-tax income includes income from paid services provided by budgetary institutions under the jurisdiction of local governments (clause 4, article 41 of the RF BC). The regulation of relations in the field of the provision of paid services is carried out by civil legislation, in which budgetary institutions under the jurisdiction of local self-government are one of the parties to a civil law contract, and the contract for the provision of paid services itself implies compensation.

Another type of non-tax revenues of local budgets is the use of municipal property. Local governments have the right to use it at their discretion, including renting or selling. Income from the lease of property, and even more so from its sale, cannot be characterized as gratuitous.

Compensation is characterized by such a type of non-tax revenues as funds received in compensation for harm caused to the municipality. Compensation for harm involves the initial infliction of certain damage.

The definition of budget revenues given in the RF BC is not entirely correct. The sign of gratuitousness should be excluded from such a definition.

The definition contained in Law No. 63-FZ, which comes into force on January 1, 2008, is even less successful: “Budget revenues are funds received by the budget, with the exception of funds that, in accordance with this Code, are sources of financing the budget deficit.” This definition differentiated budget revenues from funds received by the budget as sources of financing the budget deficit, which are not budget revenues. However, the new definition does not contain any signs of budget revenues that distinguish them from other types of funds.

The most optimal is the synthesis of existing concepts indicating the main characteristic features budget revenues and delimitation from other types of funds with the exclusion of the sign of gratuitousness. Revenues of local budgets are funds received in an irrevocable, gratuitous or reimbursable manner in accordance with the law at the disposal of local governments in order to create the financial basis necessary to finance their activities, with the exception of funds that are sources of financing the budget deficit.

Bibliography

1 See, for example: Vydrin I.V. Municipal law of Russia. - M., 2005. S. 253-254; Animitsa K., Dvoryadkina E., Silin Ya. The budget of a big city. - M., 2002. S. 77; Municipal Law of Russia: Proc. / Ed. A.S. Prudnikova, A.M. Nikitin. 3rd ed., revised and additional. - M., 2004. S. 170; Financial Law of the Russian Federation: Proc. / Rev. ed. M.I. Karasev. - M., 2002. S. 180-181; Gracheva E.Yu., Sokolova E.D. Financial right. - M., 2003. S. 36-37.

2 See: Kovaleva T.M., Barulin S.V. Budget and budgetary policy in the Russian Federation. - M., 2005. S. 30.

3 Neshitoy A.S. The budget system of the Russian Federation. - M., 2006. S. 104.

4 See, for example: Parygina V.A., Tedeev A.A. Budget law and process. - M., 2005. S. 229; Financial Law: Proc. / Rev. ed. N.I. Khimicheva. 3rd ed., revised. and additional - M., 2003. S. 298; Smirnova N.N. Financial right. - SPb., 2001. S. 60.

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Plan:

1. Introduction 3

2. Local budgets_ 6

2.1. The concept of local budgets_ 6

2.1. Functions of local budgets_ 6

2.3. Rights and obligations of local governments_ 8

3. Revenues of local budgets 10

3.1. Sources of income of local budgets_ 10

3.2. Own revenues of local budgets, local taxes_ 11

3.2.1 Modern directions for improving the subsystem of local taxes 15

3.3. Other own revenues of local budgets_ 16

3.4. Regulating revenues of local budgets_ 18

3.4.1. Modern tendencies changes in local budgets. nineteen

3.5. Incomes of other municipalities located on the territory of this subject. twenty

4. Powers of local governments to form local budgets 21

5. Basic principles interbudgetary relations, means and procedure for budgetary regulation. 22

6. The procedure for the formation and functioning of the fund for financial support of municipalities in the constituent entity of the Russian Federation_ 24

7. Fundamentals of the budget process in the municipality_ 26

Expenditure part of local budgets 27

8.1. Expenditures of local budgets. 27

9. Budget process in the city of Bryansk. 32

10. Budget of the city of Bryansk for 2001 43

Total expenses 46

11. Problems of local government_ 47

11.1. Financial difficulties regional development_ 47

11.2. BASIS OF BALANCED LOCAL BUDGETS_ 52

12. Conclusion 57

List of used literature: 59

1. Introduction

The transition from administrative-command methods of management to market methods management led to a radical reform of the entire financial system of the Russian Federation and its main link - budget system.

In 1998, normative documents were adopted to regulate the economic relations of the entire budgetary system of the country. These should, first of all, include the Tax and Budget Codes. In addition, the concept of reforming interbudgetary relations for 1999-2001 was approved, and the Law of the Russian Federation “On the financial foundations of local self-government” was adopted and is being put into practice.

Currently, a legislative mechanism is being worked out for the redistribution of competence between the federal and territorial levels of state power, and local governments. There is a serious backlog of theoretical and practical developments in the field of public finance in relation to conditions modern Russia. An important role in reforming budgetary relations is assigned to local budgets. Local budgets are considered to be the lowest link in the budget system of the Russian Federation. At the same time, they are the foundation of the budgetary system, without strengthening which it is impossible to radically improve budgetary relations in accordance with the functions assigned to each level of government.

The competence of local authorities, most closely connected with the population, includes the solution of many issues: social protection of the population, housing, health care, education, transport, utilities, and the environment. To finance these expenses, local governments need a sufficient level of revenue sources of local budgets.

One of the basic principles of the construction and functioning of the budget system of the Russian Federation is the principle of independence of budgets. This principle provides that the expenditures of each budget should be covered by its revenues. However, the analysis of budgets at the local level shows that the principles of autonomy do not receive sufficient practical confirmation. Flaw own funds local budgets to finance the activities of local governments is compensated by significant amounts of grants, subventions and other types of financial assistance local budgets.

The concept of "interbudgetary relations" includes not only the receipt of financial assistance, but also the legislative distribution of income and expenses on a long-term basis between the links of the budget system. Without solving this problem, one cannot count on a qualitative improvement in the mechanism of budgetary regulation, the achievement of real independence of local budgets. In order for the principle of independence of local budgets not to be purely formal, in addition to the legislative separation of revenue and expenditure functions between budgets of various levels, it is necessary to interest local governments in receiving additional assistance from higher budgets. Additional assistance may be allocated depending on the fulfillment by administrative-territorial units of socio-economic indicators:

Own income;

Cash plan (collection of trade proceeds);

Turnover of trade and public catering enterprises;

Purchase of meat, milk, grain;

The volume of industrial production;

Paid services;

The volume of construction and installation works, etc.

At the same time, local governments face a lot of questions: how to collect taxes (the receipt of which depends on the implementation of the trade turnover plan, the financial condition of enterprises); how to organize and stimulate food purchases. But, at the same time, it will increase their responsibility for financing the education system, healthcare, culture, housing and communal services and other activities.

Development of a unified, scientifically based methodology for determining social spending standards budget funds, taking into account inflationary processes, the difference in needs for social spending, will ensure objectivity in determining the size of the minimum budget. At the same time, it is necessary to use regulatory taxes not only as a tool for vertical, but also for horizontal alignment of the revenues of the respective budgets, which will reduce the need for transfers and other types of intergovernmental assistance.

Considering the importance of local budgets in the life of the regions of the Russian Federation, we will consider them in more detail. legislative framework, structure and principles of formation, the role of local governments in the formation and use of these funds.

2. Local budgets

2.1. The concept of local budgets

Local government - an essential component of a democratic state system. It is exercised by the people themselves 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.

The financial base of local authorities is their budgets. The budgetary and property rights granted to these bodies enable them to draw up, consider, approve and execute their budgets, dispose of the enterprises transferred to their jurisdiction and receive income from them.

Local budgets- one of the main channels for bringing the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population. From these budgets, to a certain extent, the development of industries is also financed, primarily the local and food industries, public utilities, the volume of products and services of which are also an important component of ensuring the livelihoods of the population.

local budget- this is a centralized fund of financial resources of a separate municipality, the formation, approval and execution, as well as control over the execution of which are carried out by the local government independently.

2.1. Functions of local budgets

Economic entity local budgets is manifested in their appointment. They perform the following functions:

Formation of monetary funds, which are financial support for the activities of local authorities;

Distribution and use of these funds between sectors of the national economy;

Control over the financial and economic activities of enterprises, organizations and institutions subordinate to these authorities.

Local budgets are of great importance in the implementation of national economic and social tasks - primarily in distribution of public funds for the maintenance and development of the social infrastructure of society. These funds go through the system of local budgets, which include more than 29,000 city, district, settlement and rural budgets. The implementation of social policy by the state requires large material and financial resources.

The principles of independence of local budgets and their state financial support are at the heart of the distribution of national monetary resources between the links of the budgetary system. Based on these principles, local budget revenues are formed from their own and regulatory sources of revenue.

Federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation provide municipalities with minimum local budgets by fixing profitable sources to cover the minimum necessary expenditures of local budgets. The minimum necessary expenditures of local budgets are established by the laws of the constituent entities of the Russian Federation on the basis of the minimum budget security.

The revenue part of the minimum local budgets is formed by securing revenue sources for a long-term \ based on federal law, the law of the subject of the Russian Federation. If the revenue part of the minimum local budget cannot be provided from these sources, federal state authorities, state authorities of a constituent entity of the Russian Federation transfer to local government bodies other profitable sources of the federal budget and the budget of a constituent entity of the Russian Federation.

Free carry-over balances of local budgets of the previous year are not taken into account.

2.3. Rights and obligations of local governments

Each municipality has its own right to receive funds from the federal budget and funds from the budget of the subject of the Russian Federation in the process of budgetary regulation in accordance with this Federal Law and the laws of the subject of the Russian Federation.

Formation and execution of the local budget are carried out by local self-government bodies independently in accordance with the charter of the municipality.

Public authorities guarantee:

1) the right of representative bodies of local self-government to independently determine the directions for the use of local budget funds:

2) the right of representative bodies of local self-government to independently manage the free balances of local budget funds formed at the end of the financial year as a result of an increase in revenues or a decrease in expenditures;

3) compensation for an increase in expenditures or a decrease in revenues of local budgets that have arisen as a result of the adoption of federal laws and laws of the constituent entities of the Russian Federation, as well as other decisions of state authorities.

The formation of the local budget is carried out by applying a unified methodology, state minimum social standards, social norms established by public authorities.

The state authorities of the constituent entities of the Russian Federation in the process of implementing budgetary regulation and local governments in the process of forming local budgets are guided by state minimum social standards, social norms, and standards of minimum budgetary security.

As an integral part of local budgets, estimates of income and expenses of individual settlements that are not municipalities. The procedure for the development, approval and execution of these estimates is determined by local governments independently in accordance with the charter of the municipality.

7. The head of the municipal formation, other dignitaries of local self-government shall be responsible for the execution of local budgets in accordance with federal laws, laws of the constituent entities of the Russian Federation, charters of municipal formations.

8. Bodies of local self-government submit reports on the execution of local budgets in in due course.

3. Revenues of local budgets

The revenue part of local budgets consists of own revenues and revenues from regulatory revenues, it can also include financial assistance in various forms (grants, subventions, funds from the financial support fund for municipalities), funds for mutual settlements.

Local budget revenues are generated from the following sources:

I. Tax revenues

in including:

1. Income tax

2. Personal Income Tax

3. Value added tax

5. Personal property tax

6. Corporate property tax

7. Payments for the use of natural resources

II. Non-tax income

in including:

1. Income from public property or from

activities

2. Proceeds from the sale of state-owned

property

III. Free transfers

in including:

1. From other levels of government, of them:

Subventions

Funds transferred by mutual settlements

Transfers

2. From target budget funds

3.2. Own revenues of local budgets, local taxes

Own revenues of local budgets include local taxes and fees, other own revenues of local budgets, shares federal taxes and the share of taxes of the constituent entities of the Russian Federation assigned to local budgets on a permanent basis. These taxes and fees are transferred by taxpayers to local budgets.

Local taxes and fees include taxes and fees established in accordance with federal laws.

local taxes.

The main task local taxes - the creation of stable profitable sources of local budgets, in full coming at the disposal of the respective territories. To this end, the legislation of the Russian Federation provides for a wide range of local taxation, allowing the possibility of choosing from the proposed list of those taxes that best meet the interests of the development of specific territories.

However, despite the fact that the total number of taxes in accordance with this law reaches 23, their share in the formation of local budget revenues is unreasonably small and does not exceed, according to experts, 1.5% of all revenue sources of local budgets. Therefore, in order to streamline taxation at the local level, the new Tax Code of the Russian Federation provides for a reduced list of local taxes. Along with the preservation of the well-known land tax, personal property tax and advertising tax, the introduction of local license fees is expected. In addition, it is planned to transfer from the federal to the local level the tax on property that passes by inheritance or donation. Thus, the number of local taxes will be reduced to 5, which should help improve the efficiency of local taxation, in particular by simplifying control tax authorities for payments to the budget.

Currently, there is no single methodology for calculating local taxes. Approximate provisions for certain types of local taxes and fees, developed by the Ministry of Finance of the Russian Federation, are advisory in nature and are specified in the relevant regulations local authorities. At the same time, the legislation of the Russian Federation establishes upper limits of tax rates for a number of taxes that fall within the competence of local authorities.

Types of local taxes and fees

In accordance with the three-tier taxation system adopted in the Russian Federation, local taxes and fees include:

local taxes,

Local registration and license fees;

Other fees.

To local taxes relate:

Land tax;

Personal property tax;

Tax on the construction of industrial facilities in the resort area;

Tax on the resale of automobiles, computers and personal computers;

Local registration and license fees include:

Licensing fee for the right to trade in alcoholic beverages;

License fee for the right to conduct auctions and lotteries. To other fees relate:

Target fees for the maintenance of the police, landscaping, education and other purposes (fee from dog owners, fee for issuing a warrant for an apartment, fee for parking vehicles, fee for the right to use local symbols, fee for participation in races at hippodromes, collection of winnings on the races , a fee from persons participating in the game on a totalizator at a hippodrome, a fee from transactions made on stock exchanges, a fee for the right to conduct film and television filming, a fee for cleaning up the territory of settlements, a fee for opening a gambling business, etc.).

At the local level, property taxes and land taxes are prioritized, since property and land have a specific territorial affiliation.

Of the local taxes and fees, the following are obligatory:

1) tax on property of individuals;

2) land tax;

They are installed legislative acts Russian Federation. In particular, the object of taxation, payers and the procedure for crediting the property tax of individuals are determined Law of the Russian Federation dated December 9, 1991 No. 2003-1 "On personal property taxes, the procedure for determining and enrolling land tax is regulated Land Code and the Law of the Russian Federation "On payment for earth."

Local taxes and fees have a regulatory impact on the development of the social infrastructure of the territory and are more understandable to the taxpayer. At the same time, the receipt of local taxes and fees in the revenue side of the local budgets of cities and regions is not the same and depends on the specifics of the region, the features of the formation of the revenue side of the budget. The share of funds collected through local taxes and fees ranges from 17 to 0.7%. The most populated areas, which have a developed structure of production, receive more funds from local taxes and fees.

Limit rate license fee for the right to trade in wine and vodka products and beer set at 50 minimum monthly wages for legal entities and 25 minimum monthly wages per year for individual entrepreneurs.

Among the local taxes, there is another fee that requires the acquisition of an appropriate license - license fee for the right to conduct local auctions and lotteries. this fee is also paid by legal entities and individuals registered as entrepreneurs acting as organizers of local auctions and lotteries. The maximum fee rate is set at 10% of the value of the goods declared for the auction or the amount for which lottery tickets are issued.

Fee for the right to use local symbols are paid by manufacturers of products that use local symbols - coats of arms, types of cities, localities, historical monuments, etc. The fee is charged at a rate of 0.5% of the cost of products sold with local symbols.

Territory cleaning fee paid by building owners. At the same time, the object of taxation is the volume of work performed in value terms, determined on the basis of the area being harvested and the standard rates for its payment. Specific collection rates are set based on the standards and prices of the area to be cleaned (sq.m) per person.

Collection for the maintenance of the police, landscaping, educational needs and other purposes paid at rates established by local authorities, as a percentage of the wage fund, calculated on the basis of the statutory minimum wage and the average number of employees. At the same time, the maximum fee rate is 3%.

H = (MMOT x C SCH x H M) x C M, where: H - the amount of tax; MMOT - minimum monthly wage; With midrange - average headcount workers; Chm - the number of months in the taxable period during which the relevant MMOT is applied; C M - approved tax rate.

The tax is calculated at the rates established by local authorities (but not more than 5%) of the cost of advertising services (excluding VAT and special tax).

The tax can be paid to the budget in two ways: either directly by the advertiser, or by transferring the tax amount simultaneously with. payment for advertising services to an advertising agency, which assumes the payment of this tax to the budget.

Specific deadlines for payment and the procedure for calculating local taxes are established by decisions of local authorities.

3.2.1 Modern directions for improving the subsystem of local taxes

The following areas for improving the subsystem of local taxes can be distinguished:

Reducing the total number of taxes;

Rejection of the least effective local taxes in terms of the implementation of their fiscal and economic functions;

Easing pressure on the taxpayer by reducing the number of taxes levied on revenue and wage fund;

Shifting the tax burden away from the manufacturing sector

into the area of ​​circulation.

As noted above, the total number of taxes should be reduced by more than four times. At the same time, the least “popular”, from the point of view of local authorities, and rarely encountered in practice taxes due to their low fiscal significance, insignificant efficiency or technical complexity of application (tax on the construction of objects industrial purpose in the resort area, a fee for the right to film and television, a fee for participation in races at hippodromes, a fee for participating in a sweepstakes game at hippodromes, a fee for parking vehicles, etc.).

At the same time, taxes that put a lot of pressure on taxpayers, such as the tax on maintenance housing stock and objects of the socio-cultural sphere, targeted fees for the maintenance of the police, landscaping, educational needs and other purposes. The abolition of such taxes not only means a reduction in tax pressure, but also helps to reflect the real value of the profits received, since taxes attributable in accordance with the current legislation to financial results often lead to the formation of a balance sheet loss in conditions of profitable sale. Some taxes associated with the acquisition of the right to carry out licensed activities (a license fee for the right to trade in wine and vodka products and a license fee for the right to conduct local auctions and lotteries) are combined into a group of local license fees without specifying at the level of the subsystem of payments included in it.

3.3. Other own revenues of local budgets

Other own revenues of local budgets include:

1) income from privatization and sale of municipal property:

2) at least 10 percent of proceeds from privatization state property located on the territory of the municipality, carried out in accordance with state program privatization;

3) income from the lease of municipal property, including the lease of non-residential premises, and municipal land;

4) payments for the use of subsoil and natural resources, established in accordance with the legislation of the Russian Federation;

5) income from holding municipal money and clothing lotteries;

6) fines subject to transfer to local budgets in accordance with federal laws and laws of constituent entities of the Russian Federation;

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

8) not less than 50 percent of the property tax of enterprises (organizations);

The own revenues of local budgets also include shares of federal taxes distributed among the budgets of different levels and assigned to municipalities on a permanent basis.

These incomes include:

1) a part of the personal income tax within the limits of at least 50 percent on average for a constituent entity of the Russian Federation;

2) a part of the corporate income tax within the limits of at least 5 percent on average for a constituent entity of the Russian Federation;

3) part of the value added tax on goods of domestic production (with the exception of precious metals and gems released from State Fund precious metals and precious stones of the Russian Federation) within the limits of at least 10 percent on average for a constituent entity of the Russian Federation;

4) part of the excise taxes on alcohol, vodka and alcoholic beverages within the limits of at least 5 percent on average for a constituent entity of the Russian Federation;

5) a part of excise taxes on other types of excisable goods (except for excise taxes on mineral raw materials, gasoline, cars, imported excisable goods) within the limits of at least 10 percent on average for a constituent entity of the Russian Federation.

The size of the minimum shares (as a percentage) of federal taxes assigned to municipalities on a permanent basis are determined by the legislative (representative) bodies of the constituent entity of the Russian Federation. The calculation of the shares of federal taxes to be assigned to municipalities is based on the total amount of funds transferred to the constituent entity of the Russian Federation for each of these taxes. Within these limits, the legislative (representative) body of a constituent entity of the Russian Federation establishes, in accordance with a fixed formula for each municipality, the shares of the corresponding federal taxes fixed on a permanent basis, based on their average level in the constituent entity of the Russian Federation. The shares of these taxes are calculated according to the actual data of the base year. In excess of these shares, the legislative (representative) body of a constituent entity of the Russian Federation may establish the rates for deductions (as a percentage) to local budgets from regulatory revenues for the planned financial year, as well as on a long-term basis (for at least three years).

The own revenues of local budgets may also include other payments established by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation.

3.4. Regulating revenues of local budgets

Local authorities are interested in their own sources of income. They make it possible to show more economic initiative and achieve an increase in payments to the budget.

The ever-increasing expenditures of local budgets, with insufficient growth in the volume of their own revenues, necessitated the allocation of funds to these budgets. This was carried out mainly at the expense of regulatory sources, i.e., funds received from sources of higher budgets.

in number main regulatory income local budgets include deductions:

From value added tax;

From excises;

From the tax on profit (income) of enterprises;

From personal income tax.

The standards for deductions of regulatory revenues are approved by higher territorial authorities, depending on the total amount of expenditures of the local budget and the volume of its own revenues.

The value of regulatory income.

In terms of volume and economic significance, deductions from regulatory taxes occupy the leading position in the revenues of local budgets. Their role is not only to provide financial resources to local authorities, but also to increase their interest in mobilizing funds to the higher budget, in increasing the efficiency of production in their territory.

Existing system regulation of local budgets has a number of advantages. It makes it possible to provide local budgets with the necessary funds, regardless of the productivity of local sources, creates prerequisites for leveling the levels of development of individual territorial units, stimulates local authorities to implement plans for the mobilization of federal and regional taxes.

3.4.1. Modern trends in local budgets.

At the same time, the method used to regulate local budgets has disadvantages. The main one is the presence of elements of subjectivity in the formation of regulatory revenues of local budgets, which is expressed in the not always objective establishment of the amount of deductions from regulatory taxes and the choice of their composition. This shortcoming will be eliminated with the introduction of budget planning state minimum social and financial standards. The idea is to develop and approve the norms for the minimum provision of each inhabitant with a set of social benefits, including public education, health care, housing and communal services, etc.

These norms should be differentiated by individual regions of the country, taking into account climatic, historical, ethnic characteristics and the level of provision of the population with these services.

The development of the economic potential of the country, the increase in the population, the expansion of the process of urbanization are the main factors in increasing the number and volume of local budgets.

The growth of local budgets is directly related to the process of urbanization and, consequently, the expansion of social infrastructure. The share of city and settlement budgets is constantly increasing in the total volume of local budgets.

The growth of urban settlements, the increase in the number of urban residents, the growth of large cities, where budget expenditures per inhabitant are five to seven times higher than in small towns, entail an increase in urban budget expenditures, the growth rates of which outpace the growth rates of local budgets.

3.5. Incomes of other municipalities located on the territory of this subject.

If within the boundaries of the territory of a municipal formation (with the exception of the city) there are other municipal formations, then the sources of income of local budgets are delimited between them by the law of the subject of the Russian Federation. At the same time, each municipality is assigned on a permanent basis (in whole or in part) its own taxes and fees, and other local revenues. In relation to intracity municipalities, such fixing of their own taxes and fees, other local income governed by the city charter.

4. Powers of local governments to form local budgets

Representative bodies of local self-government have the right to:

1) establish local taxes and fees and provide benefits for their payment in accordance with federal laws;

2) in accordance with the legislation of the Russian Federation, make decisions on the establishment or abolition of a local tax and fee, on making changes to the procedure for its payment. The adopted decisions are subject to official publication at least one month prior to their entry into force.

Local self-government bodies have the right to receive into the local budget the taxes provided for by the laws of the Russian Federation and the laws of the constituent entities of the Russian Federation from branches and representative offices, the head enterprises of which are located outside the territory of this municipal formation.

The population of a municipal formation can directly make decisions on one-off voluntary fundraising by citizens in accordance with the charter of the municipal formation. The self-taxation funds collected in accordance with the said decisions are used exclusively for intended purpose. Local self-government bodies inform the population of the municipality about the use of self-taxation funds.

Basic principles of interbudgetary relations, means and procedure for budgetary regulation

5. Basic principles of interbudgetary relations, means and procedure for budgetary regulation.

The organization of interbudgetary relations of local self-government bodies and state authorities of the constituent entities of the Russian Federation is carried out on the basis of federal laws and laws of the constituent entities of the Russian Federation.

Interbudgetary relations are built on the following principles:

mutual responsibility;

application of a single methodology for all municipalities, taking into account their individual characteristics;

equalization of incomes of municipal formations;

the maximum possible reduction of counter financial flows;

compensation to local budgets in the event of a decrease in revenues or an increase in expenses arising from decisions made by state authorities;

increasing the interest of local governments in increasing their own revenues of local budgets;

publicity of interbudgetary relations.

The means of budgetary regulation of local budgets include:

1) regulatory deductions from regulatory revenues;

2) grants and subventions to local budgets;

3) funds allocated from the fund for financial support of municipalities;

4) funds received by mutual settlements from the federal budget and budgets subjects Russian Federation.

The rates for deductions (in percent) from regulatory revenues, as well as the share (in percent) of funds allocated from the financial support fund for municipalities, are established by applying a unified methodology developed by state authorities of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation.

The procedure for granting subventions is established by regulatory legal acts public authorities. These authorities control intended use allocated funds.

The actual increase in own revenues of local budgets in the current financial year, which was the result of financial and economic activities in the territory of the municipality, cannot serve as a basis for reducing the standards for deductions (in percent) from regulatory revenues to local budgets by the state authorities of a constituent entity of the Russian Federation for the next financial year , as well as the share (in percent) of the funds of municipalities allocated from the fund for financial support of municipalities.

When deciding on the provision of financial assistance to municipalities, state authorities of a constituent entity of the Russian Federation have the right to verify the validity of the provision of financial assistance, and after a positive decision is made, to verify the sufficiency of measures to increase local budget revenues, compliance with the legislation of the Russian Federation on spending local budget funds, including their targeted usage.

State authorities of the Russian Federation and state authorities of the constituent entities of the Russian Federation have the right to exercise control over the spending of funds allocated by them to municipalities for the implementation of federal targeted and regional programs as well as in the form of subventions.

The procedure for the formation and functioning of the fund for financial support of municipalities in the constituent entity of the Russian Federation

6. The procedure for the formation and functioning of the fund for financial support of municipalities in the constituent entity of the Russian Federation

The fund for financial support of municipalities is created in the budget of the constituent entity of the Russian Federation.

The funds of the financial support fund for municipalities are formed by deductions from federal and regional taxes received by the budget of a constituent entity of the Russian Federation.

Federation.

The distribution of funds from the financial support fund for municipalities is carried out in accordance with a fixed formula that takes into account the population of the municipality, the proportion of children of preschool and school age in the total population of the municipality, the proportion of people retirement age in the total population of the municipality, the area of ​​the territory of the municipality, the level of per capita provision with budgetary funds of the municipality, as well as other factors that determine the characteristics of this subject of the Russian Federation.

The share of each municipality in the total amount of funds of the fund for financial support of municipalities is established as a percentage and approved by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation.

The transfer of funds to local budgets from the fund for financial support of municipalities is made monthly to all municipalities eligible for financial assistance.

Information on the actual amount of funds from the financial support funds of municipalities is published in the media on a monthly basis.

Financial assistance to the Bryansk region for January-October 2001. (in thousand rubles):

Grant for leveling the levels of budget security 1660340.0;

Subsidy for the implementation of the Federal Law “On social. protection of persons with disabilities in the Russian Federation” 138999.0;

Subvention for the implementation of the Federal Law “On the state. allowances for citizens with children” 154998.0;

Grants for compensation of losses in connection with the change in the volume and procedure for the formation of the compensation fund 189387.0.

7. Fundamentals of the budget process in the municipality

Representative bodies of local self-government independently develop a regulation on the budget process in a given municipality in accordance with the general principles of the budget process established by federal laws and laws of the subject of the Russian Federation.

The drafting of local budgets, the approval and execution of local budgets are carried out in accordance with the budget classification of the Russian Federation and the budget classification of the subject of the Russian Federation.

The decision on the purposes, forms and amounts of long-term (for a period of more than one year) borrowings is made by the representative body of local self-government in the manner prescribed by the charter of the municipality.

If the local budget is not approved before January 1 of the planned financial year, spending financial resources of the municipality until the approval of the local budget is made on the relevant items of the local budget of the past financial year on a monthly basis in the amount of one twelfth of the amount of actually incurred expenses, taking into account the consumer price index.

Control over the execution of local budgets is carried out by representative bodies of local self-government. They have the right to involve auditors for this purpose, as well as publish information on the execution of the local budget for the past financial year.

Municipal formations submit, in accordance with the established procedure, information on the execution of local budgets in State Committee Russian Federation on statistics.

Expenditure part of local budgets

8.1. Expenditures of local budgets.

The development of the country's economic potential, the increase in population, the expansion of the process of urbanization are the main factors in increasing the number and volume of territorial budgets.

The growth of territorial budgets is directly related to the process of urbanization, and therefore, the expansion of social infrastructure. The share of city and settlement budgets is constantly increasing in the total volume of territorial budgets.

The growth of urban settlements, the increase in the number of urban residents, the growth of large cities, where budget expenditures per inhabitant are five to seven times higher than in small towns, entail an increase in urban budget expenditures, the growth rates of which outpace the growth rates of local budgets.

The consequences of economic and social processes are most clearly reflected in the expenditure side of territorial budgets. The main aspects of the activities of territorial authorities are the development and implementation of plans for economic and social development in their territory. An increase in the number of settlements, especially in new areas of development, the implementation of measures to develop the housing and communal services and improve the amenities of populated areas entail an increase in expenditures of territorial budgets. The increase in costs is associated with both new construction and an increase in the level of costs for the maintenance of housing and communal and cultural facilities.

It should be noted that the cost structure certain types territorial budgets is not the same and depends on the volume of the economy and the jurisdiction of its territorial bodies of various levels. Thus, the vast majority of enterprises of local industry, housing and household services and trade are subordinate to the republican, regional, regional and city authorities, therefore the share of appropriations for the national economy in the expenditures of these budgets is the most significant and exceeds 40%. The district, settlement and rural authorities are mainly responsible for socio-cultural institutions.

1) expenses related to the solution of issues of local importance, established by the legislation of the Russian Federation and the legislation of the constituent entity of the Russian Federation;

2) expenses associated with the implementation of certain state powers transferred to local governments;

3) expenses associated with servicing and repayment of debt on municipal loans;

4) expenses associated with servicing and repayment of municipal debt on loans;

5) appropriations for insurance of municipal employees, objects of municipal property, as well as civil liability and business risk;

6) other expenses provided for by the charter of the municipality.

The procedure for the execution of the expenditure part of the local budget is established by the charter of the municipality or other legal act of the local self-government body.

The placement of a municipal order for the performance of works (rendering of services) financed from the local budget is carried out on the basis of open competition, the rules of which are established by the representative body of local self-government. The customer under the municipal order for the performance of works (rendering of services) financed from the local budget is the bodies or officials of local self-government.

According to the Budget Code RF The following functional types of expenses are financed exclusively from local budgets:

Formation of municipal property and its management;

Organization, maintenance and development of institutions of education, health care, culture, physical culture and sports, mass media, other institutions that are in municipal ownership or under the jurisdiction of local governments;

Organization, maintenance and development of municipal housing and communal services;

Municipal road construction and maintenance of local roads;

Landscaping and gardening of territories of municipalities;

Organization of disposal and processing of household waste (except for radioactive);

Organization of transport services for the population and institutions that are municipally owned or run by local governments;

Ensuring fire safety;

Protection of the natural environment in the territories of municipalities;

Implementation of targeted programs adopted by local governments;

Service and repayment of municipal debt;

Target subsidization of the population;

Conducting municipal elections and local referendums.

Direction of use of local budget funds characterized by the following positions:

1. Public Administration

2. Law enforcement and security

3. Industry, energy and construction

4. Agriculture and fishing

5. Transport, road facilities, communications and informatics

6. Housing public utilities

7. Education

8. Culture and art

9. Health care and physical culture

10. Social politics

11. Other expenses

12. Expenditures of target budget funds Total expenditures

The main direction of using the funds of local budgets is the costs associated with the life support of a person. These are expenditures on social and cultural events, which make up more than half of all expenditures, and on housing and communal services - about a third of all expenditures. It should be noted that in the expenditures of the consolidated budget of the Russian Federation for housing and communal services, local budget funds account for 70%, for education - 67% (for preschool education - 83%, primary and general secondary education - 87%), for health care and physical culture - 55%, social policy - 49%, culture and art - 45%.

The role of local budgets in financing sectors of the national economy is more modest. Nevertheless, in the general budgetary expenditures for industry, energy and construction, local budget funds account for 8%, agriculture and fisheries - 19%, transport, roads, communications - 40%.

The structure of expenditures of certain types of local budgets is not the same and depends on the volume of the economy and the jurisdiction of its territorial bodies of various levels. Thus, the overwhelming majority of housing and communal enterprises are subordinated to city and district authorities, and therefore the share of appropriations for the national economy in the expenditures of these budgets is the most significant and exceeds 40%. In the jurisdiction of the settlement and rural authorities are mainly socio-cultural institutions, in these budgets, the vast majority of expenditures fall on the financing of socio-cultural events.

One of the main areas of use of financial resources should be financing the development of a local production base as a basis for future income generation.

The vast majority of socio-cultural institutions, and primarily institutions of public education and health care, are subordinate to local authorities. Therefore, in the expenditures of local budgets, expenditures on social and cultural events significantly predominate. If in city budgets they make up from 30 to 50% of all expenditures, then in district, settlement and rural budgets - from 60 to 80%.

In the expenditures of local budgets for socio-cultural events, the costs of healthcare, education and science are growing most rapidly, which is associated with the development of a network of medical institutions and the expansion of scientific and design work financed from these budgets on the problems of urban planning, the integrated development of administrative-territorial units, automated systems local management, etc.

9. Budget process in the city of Bryansk.

Trends in the development of the economy of the city of Bryansk in recent years indicate the presence of stabilizing factors. There has been a decrease in the growth rates of consumer prices and tariffs for goods and paid services to the population, the level of inflation - an indicator characterizing the stability of the current economic system. Thus, if the consumer price index for 1999 was 141.5%, then for 2000 it was 118.7%. Throughout the past year, the consumer price index has been gradually declining.

A positive dynamics of industrial production has formed, primarily due to the growth of physical volumes, the development of processes, import substitution, and the relative reduction in production costs.

If in 1999 the index of physical volume was 11.9%, then in 2000 the index of physical volume was 118.6%. In addition to the growth in the volume of marketable products in comparable prices, there is an increase in the volume of shipped products compared to those produced, which indicates a decrease in balances. finished products in warehouses.

Producer price index industrial products for the year amounted to 130.6%, for investments in fixed assets - 135.6%, tariffs for freight transportation - 120.4%.

Table 1.

Macroeconomic indicators

socio-economic situation of the city.

January -	in % to the corresponding
	January - December 1999	December 1999
Economic indicators Volume of industrial output, million rubles including: consumer goods, of which, food Commissioning of residential buildings, Retail turnover through all sales channels, million rubles Freight turnover of transport enterprises, mln.t/km.
Social indicators Nominal accrued average monthly wage per employee, rubles Real accrued average monthly wage per employee (without social payments) Number of officially registered unemployed at the end of the reporting period, persons Consumer price index for goods and services

* - December to November

During 2000 on the territory of Bryansk completed bankruptcy proceedings 263 enterprises, i.e. the bankruptcy procedure is completed and the enterprises are liquidated. At the same time, 605 new enterprises were formed in the city over the past year.

general characteristics enterprises and organizations.

According to the Unified State Register of Enterprises and Organizations of All Forms of Ownership and Management (EGRPO), the number of registered entities in the city of Bryansk, including enterprises, associations, their branches and others separate divisions, amounted to 1 January 2001 8807 units. Largest number independent enterprises are concentrated in trade and public catering (42.5%), industry (12.8%), construction (10.7%).

The distribution of registered enterprises by organizational and legal forms and forms of ownership is presented in table 2.

Table 2.

Distribution of registered businesses in the city

by organizational and legal forms and forms of ownership

Name organizational and legal form, forms of ownership
Total units
By organizational and legal forms including: legal entities, including: commercial organizations, state enterprises municipal enterprises joint-stock companies and partnerships non-profit organizations branches, representative offices and other separate divisions of legal entities
By type of ownership state property municipal property private property property of societies, associations, organizations other forms of ownership

The distribution of the total number of registered enterprises by form of ownership as of January 1, 2001 is shown in the diagram.

The largest share (73.1%) among the registered enterprises are enterprises with a private form of ownership.

The production potential of the economy is characterized by a high degree of physical and moral depreciation of fixed assets. The city administration, meeting the needs of enterprises, in 2000 mothballed the fixed assets of 51 enterprises in the amount of 769 million rubles, thus providing property tax benefits in the amount of 15.4 million rubles.

During the year, 9 enterprises reactivated their fixed assets in the amount of 9.4 million rubles, involving them in the production process. These are such enterprises as Vesnyanka Sewing Factory OJSC, Fokinskoye OJSC.

In 2001, the city administration tightened its approach to permitting the conservation of fixed assets, and the amount of mothballed property of 42 enterprises amounted to 391.7 million rubles.

Collectives of industrial enterprises and organizations of the city in 2000 produced consumer goods, including alcoholic beverages and beer, for 2303.5 million rubles, which is more than 1.5 times higher than last year in current prices.

A number of Bryansk industrial enterprises work under the federal program "Development of electronic technology in the Russian Federation", within the framework of which the enterprises of the city received 15.5 million rubles. investments, 944 people were employed. For 2001, these enterprises retained tax incentives on local taxes, which is one of the conditions for the participation of enterprises in this program.

In the past year, by decision of the Small Council of the Bryansk City Council of People's Deputies, guarantees were issued to 12 industrial enterprises of the city for obtaining loans from the regional investment fund in the amount of 8.6 million rubles. secured by property.

In 2000, the city administration formed an insurance company at the expense of the city budget. investment fund for small businesses, from which loans were issued to entrepreneurs for the creation of a beauty salon (100 thousand rubles) and for the construction of a bus stop (50 thousand rubles), as well as material help in the amount of 20 thousand rubles. manufacturers who took part in the exhibition-fair "Planet of Childhood".

A number of programs and regulations have been adopted aimed at maintaining and stabilizing the city's economy: a program for the development and support of small business, the development of public works, the employment of minors in the summer, the regulation on the placement of a municipal order.

In 2000, 99 tenders were held for the placement of municipal orders, contracts were concluded for the amount of 61.4 million rubles. This made it possible to save 1.1 million rubles. budget funds.

Contradictory trends in real sector economies are accompanied by an increase in the cost of living. By the end of 2000, the average subsistence minimum per capita exceeded 796 rubles, which is 3.8% more than last year.

The structure of the budget is also anomalous. living wage, in which food accounts for almost 70% of the total value. During the coming year and subsequent years, a gradual merging of the minimum wage and minimum pension with the subsistence level is expected.

Unfortunately, as before, most of the city's enterprises are experiencing an acute shortage of working capital, problems with the payment of wages, mutual debt is great.

The total accounts payable at the end of 2000 reached 8421.5 million rubles, which is 113.9% against the level of the previous year, including 3912.7 million rubles overdue. Of the total accounts payable, 55% is owed to suppliers. The debt on received credits and loans reached 736.8 million rubles.

Accounts receivable amounted to 4,714.1 million rubles, which is 104.1% compared to the previous year, including overdue debt - 2,170.4 million rubles. The buyers' debt amounted to 3695.2 million rubles.

The share of unprofitable enterprises is still high, 32.3% of enterprises worked with negative indicators. The share of unprofitable enterprises in the total number of enterprises and their financial results characterized by the data of tables 3 and 4.

Table 3

The amount of profit received by individual sectors of the economy

Table 4

January December		January June		January–December 2000
	Loss amount	Number of unprofitable enterprises in % of the total number of enterprises in the industry	Loss amount	Number of unprofitable enterprises in % of the total number of enterprises in the industry	Loss amount
Industry
Building
Transport and communications
Trade and

By the end of 2000, the arrears of the city's enterprises for issuing funds for wages from 101 million rubles at the beginning of the year (121 enterprises) up to 88.9 million rubles. (98 enterprises) at the end of the year. The arrears of educational and healthcare institutions have been fully repaid.

Despite the growth tax payments, the arrears to budgets of all levels remain high and amount to 1.3 billion rubles as of 01.01.2001, including 373.6 million rubles. to the city budget.

Analysis socio-economic development of the city in previous years helps to develop a forecast for the development of the economy and social sphere of the city for next year. This is a preliminary stage in the formation of the draft budget of the city.

The development of a forecast of economic and social development is the basis for drafting the budget. Based on the analysis of socio-economic development, taking into account the data of the consolidated financial balance, reporting data on the execution of the city budget before August 1, a preliminary stage of the forecast and targeted programs are being developed.

The main indicators of the forecast for the economic and social development of the city of Bryansk are presented in Table 1 of Appendix 1.

The specified indicators are used at forecasting of incomes and expenses of the city budget.

The main directions of financial and budgetary policy are developed and determined by the city administration on the basis of the general economic and financial policy Russian Federation and the administration of the Bryansk region.

The budget process in the city of Bryansk is built in accordance with the resolution of the Bryansk City Council of People's Deputies dated June 15, 1999 No. 349 "On amendments and additions to the Regulation on the budget structure and budget process in the city of Bryansk dated June 19, 1997 No. 41".

In accordance with Article 3 of the Law of the RSFSR of October 10, 1991 No. 1734-1 “On the Fundamentals of the Budgetary Structure and Budgetary Process in the RSFSR”, the budgetary process is the legally regulated activity of the authorities in the preparation, consideration, approval and execution of budgets. An integral part of the budget process is budget regulation, which is a partial redistribution of financial resources between budgets of different levels.

The head of the city administration, before July 10, decides to start work on drafting the city's budget, i.e. this work starts 6 months before the start of the next financial year.

Sectoral departments and departments, budgetary institutions submit calculations, estimates, programs and applications for planned appropriations from the city budget to the financial department of the city before August 1. The city administration, by August 15, submits the main budget designs to the regional financial department for consideration. In the case when changes and clarifications are made to the indicators of the city budget or they are rejected, then within ten days protocols are drawn up on the existing disagreements, which must contain justifications for the existing disagreements.

financial management Together with the administration, a budget message is being prepared for the City Council by November 1, which is preliminary discussed at the board under the head of the administration and extended meetings.

The budget message includes the main indicators of the forecast of the socio-economic development of the city, the main directions of budgetary and financial policy, the draft budget itself with transcripts and explanatory note to it, the cost estimates for the governing bodies of the administration. If a deficit budget is submitted for consideration by deputies, then measures are also presented to cover the deficit of the city budget.

The Committee of the City Council at its joint or separate meetings within twelve days after the receipt of the message considers the draft budget.

The draft resolution on the city budget for the corresponding year is considered by deputies in three readings.

In the first reading, the draft resolution "On the budget of the city of Bryansk for the corresponding year" is considered directly, as well as the main directions of budgetary and financial policy. If the project is rejected, a conciliation commission is created from representatives of the City Council and the city administration.

Within five days after the adoption of the draft budget in the first reading, the city administration submits all amendments to the draft to the city council.

When considering the draft in the second reading, the City Council considers and approves the main characteristics of the city budget:

Budget revenues;

Budget expenditures;

Deficit limit.

When considering the draft in the third reading, the following are approved:

Allocations by sections and articles of the expenditure part;

Allocations for city programs;

The upper limit of appropriations for protected budget items;

List of protected articles.

If the budget for the corresponding year is not adopted, before the start of the new financial year, the City Council adopts a resolution granting the right to the administrations of the city and districts to spend the city budget in the amount of 1/12 of the actual expenditures of the previous financial year, during each month until the budget for the corresponding year is approved. .

10. Budget of the city of Bryansk for 2001

Decree of the City Council of People's Deputies
No. 538 dated December 28, 2000
“On the budget of the city of Bryansk for 2001”.

Expenses Income

905803 thousand rubles 905803 thousand rubles

858003 thousand rubles current

RUB 47,800 thousand development budget

City budget revenues for 2001 are formed from:

5% excise tax on alcohol, vodka, alcoholic beverages;

50% excise duty on cognac;

100% excise tax on beer;

15% corporate income tax;

Income tax at the rate of 5% established by the Bryansk City Council of People's Deputies;

50% corporate property tax;

73.8% personal income tax;

27% tax on bank profits;

50% land tax;

60% from retail sales;

60% single tax on imputed income for certain types of activities paid by entrepreneurs;

34% single tax on imputed income for certain types of activities paid by organizations;

100% of the lease of municipal property;

Local taxes and fees approved by a resolution of the Council of People's Deputies;

Licensing and registration fees in accordance with the law;

Other taxes and fees, duties payable to the city budget in accordance with the legislation of the Russian Federation and the Bryansk region;

100% of income from paid services provided by budgetary institutions financed from the city budget;

Part of the profits of municipal enterprises remaining after paying taxes and other obligatory payments to the budget.

1. tax revenue 1.1. Income tax (income), capital gains (organizations, banks, individuals) 1.2. Taxes on goods, services license and registration fees 1.3. taxes on total income 1.4. Property taxes 1.5. Payments for the use of natural resources 1.6. Other taxes, duties and fees 2. Non-tax income 2.1. income from property in state or municipal ownership or from activities, including: Income from the lease of property owned by the state or municipality, including: rent for the lands of cities and towns; other income from the rental of property; rental income real estate assigned to educational institutions; · Income from the lease of real estate assigned to health care institutions; · Income from the lease of real estate assigned to state museums, state institutions of culture and art; payments from state and municipal organizations; administrative fees and charges; Penalties, compensation for damages; other non-tax income. Total own income: Income from entrepreneurial and other income-generating activities: Total income:

905803

Budget expenditures
on functional structure

1. State administration and local self-government 1.1. functioning of legislative (representative) bodies of state power 1.2. functioning of the executive bodies of state power 1.3. activities of financial and tax authorities 1.4. other expenses for general government 2. National defense (providing mobilization and non-military training) 3. Law enforcement and state security 3.1. internal affairs bodies 3.2. state fire service 4. Industry, energy and construction (capital investments in construction and architecture) 5. Agriculture and fishing 5.1. land resources 5.2. other activities in the field of agriculture 6. Protection of the environment and natural resources, hydrometeorology, cartography and geodesy 7. Transport, road facilities, communications and informatics 8. Development of market infrastructure (municipal program for the development and support of small businesses for 2001), including an investment insurance fund Other structures 10. Prevention and liquidation of consequences of emergency situations and natural Disasters 11. Education preschool other expenses 12. Culture, art, cinematography 14. Health care and physical culture 15. Social policy 16. Servicing the public debt 17. Other expenses Including reserve funds Total expenses

905803

11. Problems of local self-government

11.1. Financial problems of regional development

A matter of state territorial finance affects. above all, the interests of the people of the country. The severity of this issue is due to the fact that the industries serving the population are in a difficult situation.

The financial base that ensures the performance of the functions assigned to them by regional and local authorities is the territorial budgets. It is through the channels of these budgets that today the vast majority of funds allocated by the state for human life support are financed: 100% of national expenditures for housing and communal services, 84% for education, 76% for culture, 86% for health care, 47% for implementation social policy.

In recent years, when almost all social facilities were transferred to the jurisdiction of regional and local authorities, the burden on territorial budgets has increased dramatically. Growth rates of budget expenditures significantly outpace the growth rates of revenues.

This exacerbated the problems of territorial budgets. The level of their own incomes has decreased. The budgetary security of the social sphere and the population is decreasing. Sum budget spending became less than the minimum budget requirements. Among the reasons for this is the transfer of financing of social infrastructure to territorial budgets with inadequate growth in their incomes, as well as the imposition of various social payments population, provided for by federal acts, which are not fully reimbursed from the federal budget.

All this makes it necessary to attract funds from other sources. Previously, they were extra-budgetary funds (mainly funds of enterprises), patronage assistance. Through these channels, local authorities received approximately 40% of financial resources in addition to budgetary sources. Now there are no such opportunities. All that's left is loans and bonds. But their repayment is problematic for most territorial budgets.

In conditions when the growth rate of expenditures outstrips the growth rate of revenues, and in the territorial budgets there are not enough funds to ensure minimum expenditures, the question of the distribution of national financial resources between budgets, the methods of formation of territorial budgets and the effective use of budgetary funds becomes even more relevant. That is we are talking on the need to improve interbudgetary relations in our country.

At present, the financial resources of the consolidated budget of the Russian Federation are approximately equally distributed between the federal and territorial budgets. Of the 50% of revenues received by the territorial budgets, 24% - to local (city, district, settlement, rural). Since 1994, the share of financial resources allocated to the federal budget has grown from 49% to 52%, i.e. we again came to the share that the Union budget had in the 70-80s. But in those days, the union budget assumed 54% of the costs of the national economy and 38% - for social and cultural events.

Now the picture of financing of national needs has changed dramatically. Only 27% of government spending on industry is financed from the federal budget, Agriculture, transport, and at the expense of territorial budgets - 73%, including regional - 47%, local - 26%. National expenditures on social and cultural events are financed as follows: at the expense of the federal budget - 18%. territorial - 82%, including regional - 25%, local - 57%.

As you can see, the vast majority of expenses related to human life support are financed from the territorial budgets. Consequently, a decrease in the share of territorial budgets in the consolidated budget of the state leads to a decrease in the possibilities for financing the life support of the population.

Already at the stage of budget planning, territorial budgets do not receive about 25% of the minimum required revenues, which they should have transferred from the federal budget in the form of transfers from the Fund for Financial Support of the Regions. In these conditions, talking about financing is not only capital investments and repair work, but also about the normal maintenance of the current costs of social facilities is not possible.

In all economic developed countries there is financial assistance to the territories from the state. Here, the share of funds received in the form of financial assistance from higher budgets in the revenues of local budgets reaches 60%.

Problems of territorial budgets can be solved in the following ways.

1. Due to a significant increase in own income. That is, introductions to tax system countries that are significant in size, real and convenient in terms of mobilization of territorial taxes.

2. By distributing national revenues among all parts of the budget system on a permanent regulatory basis so as not to change the tax system.

3. Due to the annual regulation of revenues and expenditures of each territorial budget. That is, based on old system intergovernmental relations. But subject to strict public (on the part of representative authorities) control over the distribution and use of budgetary funds, based on the need to ensure true, and not false and ambitious national and territorial priorities and interests.

Currently, the Government of the Russian Federation proposes to use Option I.

This option has two sides. On one side of the desire, on the other - the consequences of the realization of these desires. By dividing powers between federal, regional and local authorities, it is expected to receive financial resources for these powers. By giving each budget its own tax, make the formation of this budget independent of the higher authority. These desires are understandable and justified.

But on the other hand, the implementation of these measures will have a number of negative consequences.

1. Powers can be divided. De facto they are already separated. Almost everything that could be transferred to the jurisdiction of the territorial authorities has already been transferred. Consequently, the economic, and even more so the social burden on the federal level has been lifted. In addition, it should be noted that the separation of powers does not solve the problem. Practice shows that with the transfer of powers, as a rule, revenues are not transferred in full. But at the same time, the principle “your powers are your problems” will apply.

2. With a sharp differentiation in the levels of economic and social development of territories at present and in the near future, the formation of their budgets based on the formula "one tax - one budget" will have Negative consequences. In a number of territories there is no sufficient taxable base. In the absence of a mechanism for redistributing funds between budgets, economically and socially backward territories will be doomed to degradation. Therefore, it is nevertheless expedient in the coming years to divide between authorities not powers but money.

What are the ways of solving the problem of strengthening territorial budgets? The main way is to change state priorities in the distribution of consolidated budget resources in favor of; human life support. For a practical solution to this issue, a mechanism is needed for an objective redistribution of funds between the federal and territorial budgets, i.e. state regulation interbudgetary flows and rationing of financial resources.

In the conditions of a huge deficit of financial resources in all sectors of the economy and the social sphere, a strict normalized distribution of the funds available to the state is necessary, i.e. introduction of a kind of limit system for financial resources. In the 20th century, this method was used by many states in extreme periods of their history (during the war and the first post-war years, during the years economic crises). Our country is now in an extreme situation.

The normalized distribution of resources should be based on an objective system of indicators. Such a system should be indicators of minimum state social standards and social norms.

The size of the minimum social norms should be based on the real minimum social needs and opportunities of society in a particular historical period of our state. These norms should, firstly, fix the current level of social needs, secondly, provide guarantees for obtaining the minimum amount of financial resources for the social sphere, and thirdly, protect the minimum social needs from lobbying for financing non-essential expenses.

The second direction of strengthening territorial budgets is to legislate for these budgets a larger share of the main taxes (income tax, value added tax, etc.) than now. This would increase the size of their own revenues of territorial budgets, the interest of all levels of government in general taxes, would strengthen the unity of the budget system.

The third direction in the development of territorial finance is the attraction of extrabudgetary sources to municipal off-budget funds. In all countries there are sponsors, equity participation of entrepreneurs in financing city-wide facilities and events. Territorial off-budget funds should be preserved, but it is necessary to strengthen the control of representative authorities over their use.

The fourth direction is the strengthening of control over the priority, targeted and efficient use of budget allocations.

The fifth direction is the expansion of commercial principles in the use of the economic potential of the territories of municipalities, providing for the efficient use of land, the creation of municipal commercial structures, competitiveness in the provision of municipal orders, etc.

11.2. BASIS FOR BALANCED LOCAL BUDGETS

Today, interbudgetary relations between state authorities of the Russian Federation, state authorities of the constituent entities of the Federation and local governments are very complex and contradictory.

If we analyze the financial and economic state of municipalities for 1992-98, we can see that during this period there was a steady decline in the level of their budgetary security. Development budgets of municipalities during this period decreased from 22% to zero.

Since 1993, the revenue side of local budgets has fallen below the minimum required expenditure. This led to the emergence of large amounts of accounts payable, the repayment of which is not planned in the budget, and also had a negative impact on the actual financing of the renovation and overhaul of the housing stock, and an object in the social sphere. During this period, local governments were forced to apply for expensive commercial loans. Wherein. improving the situation in current year, on next year they suffered losses due to high interest payments.

In order to carry out the second stage of the socio-economic development of local self-government and the formation of its financial base, it is necessary to really ensure the independence and balance of local budgets, which are the foundation of the country's budget system.

Municipalities and their self-government bodies must solve most of the social and everyday problems of the population. To do this, they have sufficient legislative powers. They will be able to dramatically change the current negative situation for the better if the necessary budgetary funds are transferred to them.

For that. in order to achieve socio-economic stabilization in the shortest possible time, it is necessary to adjust the budget and tax legislation. First of all. transfer to local budget revenues on a permanent basis a number of federal taxes, the development of the tax base of which directly depends on the activities of local governments.

Secondly, to guarantee the minimum local budgets of municipalities, by assigning to them on a long-term (at least 5 years) basis higher than today, shares of federal and regional taxes. At the first stage. 2000-2002, before the approval of the state minimum social standards, the calculation of such shares is based on the data of the base year, which is taken as 199S, taking into account their adjustment for changing percentages. At the second stage, the minimum local budgets are formed on the basis of the state minimum social standards and the current yen and tariffs.

Thirdly, to transfer the sales tax, the real estate tax, which today includes the land tax and the property tax of organizations, to the composition of local taxes, and not to cancel the tax on the maintenance of the housing stock and social and cultural facilities.

Fourth, develop and implement a mechanism. excluding violation of the provision of federal laws guaranteeing minimum local budgets, and protecting the budgetary rights of municipalities granted by federal legislation.

Fifth, already today to carry out experimental calculations of the divided rates of federal and regional taxes for all levels of the budget system.

Sixth, legally recognize local budgets as municipal property.

Besides. it is necessary at the federal level to develop model laws of the subjects of the Federation "On the minimum budget", "On the minimum social standards". "On the equalization of local budgets", "On the delimitation of competence and responsibility for expenses", the methodology for calculating the tax and budgetary potential of the territory, and others. The proposed measures are designed, on the one hand, to drastically intensify the work of local self-government bodies.

but the development of the tax base in order to increase income, all levels of the budget system. On the other hand, own revenues and local budgets could reach 80-S5% of the required amount. All these measures would ensure the balance of local budgets and the proportionality of the funds necessary to fulfill the tasks and the functions assigned to local governments.

Without changing the ratio of the current divided tax rates between the federal budget and the consolidated budgets of the subjects of the Federation, subjects of the Federation and local governments, taking into account main principle budgetary (financial) activities of local governments - the independence of budgets. it is possible to completely abandon budgetary regulation and thereby eliminate the subjectivism that has existed for decades in interbudgetary relations

Two approaches to achieving optimal ratios are important here - The first approach is to provide local governments with more financial independence. This should lead to the fact that residents of the municipality will be able to directly influence the level and range of social services that are provided to them, as well as influence the choice of the method of financing these services.

The more aligned the services provided are with the needs and priorities of citizens, the more likely it is. that the resources for this will be sufficiently effective. Here, independence gives local governments a greater incentive for economic development, expansion of the local taxable base, since it is on this, and not on transfers coming from other levels of budgets. First of all, revenues of local budgets should be formed. The second approach is uniformity in establishing separate rates of regulatory federal and regional taxes and fees for their transfer to local budgets.

Ideally, intergovernmental relations based on shared rates of taxes and fees in practical terms are the most acceptable, based on the following criteria: simplicity, transparency and accessibility for understanding, stability and stimulation of local governments to reasonable actions. On the other hand, the use of divided rates will allow local governments to independently approve the budget in all cases before the start of the next financial year. start a new budget year with approved expenditures and conduct financial activities based on them. In addition, local governments will be able to plan their strategic budget for the medium and long term. Finally, a divided tax rate will stimulate an increase in tax collection and an expansion of the taxable base, which will be of interest to all levels of the budget system.

If instead of introducing divided tax rates and carrying out budgetary and tax reforms, budgetary regulation is continued, then due to the low level of stable own revenues of territorial budgets, budgetary regulation will lead to even greater political instability in society.

The solution of the problems of territorial finance depends on the political will of the central authorities and administration, administrations of the constituent entities of the Russian Federation, on the desire and ability of the heads of municipalities to work in new conditions. Only by joint efforts will they be able to move and carry the heavy burden of the problems of these finances and the entire sphere of life support for the population of our country.

12. Conclusion

So, having considered the functions, structure of incomes and expenditures of local budgets, it became obvious that the main financial basis local authorities - local budgets. It is thanks to them that public consumption funds are distributed among population groups. Basically, these sources finance the development of local industries and public utilities.

Territorial budgets are a channel for carrying out nationwide economic and social tasks, through which state funds are distributed for the development of the social infrastructure of society.

Local self-government bodies ensure the satisfaction of the basic vital needs of the population in the areas assigned to the jurisdiction of municipalities. At the same time, the circle financial activities gradually expanding. Now not only public education, health care, public utilities, construction and maintenance of roads are being financed, but also higher, secondary specialized educational establishments, measures for law and order, internal security, environmental protection. Through local budgets, the leveling of the economic and social development of territories, which is important for almost all regions, is carried out. Thus, local authorities must ensure the integrated development of their areas, production and non-production areas. The result of the policy pursued by the state was the transfer of the functions of regulating these processes from the central authorities to the local ones.

Obviously the role local finance, including local budgets, is increasing, and the scope of their use is expanding. Therefore, it was very important to understand them legislative basis, thoroughly consider the structure of income and expenses. Track the process of accumulation and distribution of funds to organize a more efficient system for the formation and use of local budgets.

List of used literature:

1. Finance: Textbook for universities, ed. M. V. Romanovsky, prof. O. V. Vrublevskaya, prof. B. M. Sabanti. - M .: Publishing house "Perspective"; Yurayt Publishing House, 2000, 520 p.

2. Babich A. M., Pavlova L. N. State and municipal finance: Textbook for universities. - M.: Finance, UNITI, 2000. - 687p.

3. Peshin N. L. Municipal financial system of the Russian Federation: Scientific and practical guide. - M: Formula of law, 2000 - 448s.

4. Budget and budget financing: a collection normative documents. - M .: Finance - 1994., 208s.

5. Babich A. M., Pavlova L. N. Finance. Money turnover. Credit: textbook. - M.: UNITI, 2000. 687s.

6. Finance. Money turnover. Credit: textbook for universities.
L. A. Drobozina, L. P. Okuneva, L. D. Androsova and others; Ed. Prof. L. A. Drobozina. - M .: Finance, UNITI, 1997. - 479 p.

The main link in the financial system of any state is the state budget. The budget provides economic policy both the state as a whole and each region separately. To perform their functions, state bodies at all levels of government must have an appropriate financial base. To this end, an extensive network of budgets is being created in each state to ensure the accumulation of the region's financial resources to finance their economy, social sphere, the improvement of each administrative-territorial unit, the maintenance of legislative power, the administrative apparatus and the performance of other tasks. Such a network of budgets is the budget structure of the state.

The budget system of the Republic of Belarus includes republican budget and local budgets (Figure 1).

Figure 1.1 - Budget structure of the Republic of Belarus.

An important quality of the country's budget system is its integrity. None of the levels of this system can be considered more important than the other: each has its own role, and any of them cannot be replaced in the process of financial support for the life of the state. But in the current situation, the republican budget, to which the main interest of scientific research is riveted, is the clear favorite, and the problems of local budgets attract attention to a somewhat lesser extent. Meanwhile, the meaning of this financial basis budget "pyramid" of the country is very significant. It should be remembered that about 70% of all government spending on social and cultural needs goes through local budgets. Of these, most of the expenditures on education and health care are financed, which are of not only local, but also national significance. Funds from local budgets are used for regional activities on social protection population, providing non-cash subsidies for financing housing and communal services, institutions of the socio-cultural sphere, physical culture.

With development market principles economic functions of local authorities are expanding and becoming more complex, the center of gravity of the ongoing reforms is shifting to the lower levels of the budget system.

Local budgets include regional, district, city budgets, budgets of urban-type settlements and village councils.

The budgets of village councils, urban-type settlements, cities of district subordination located on the territory of the district, and the district budget constitute the consolidated budget of the district (budget of the district). The budgets of districts, cities of regional subordination located on the territory of the region, and the regional budget constitute the consolidated budget of the region (regional budget).

Local budgets of lower administrative-territorial units are not included in the budgets of higher administrative-territorial units.

In accordance with the territorial levels of local Councils, the budgets are divided into:

Budgets of the primary level (rural, settlement, city (cities of district subordination);

Base level budgets (district and city (cities of regional subordination);

Regional budgets.

The economic essence of local budgets is manifested in the financial support for the activities of local councils. Inclusion in the sphere of budgetary relations of local governments as subjects government controlled means giving them the right to dispose of a certain share of the budget.

At this stage of time, the functions of local governments are constantly expanding, which mainly ensure the development of the local economy, the improvement of territories and the satisfaction of the domestic and social needs of their residents. To perform their functions, local authorities must have an appropriate financial base, which is local budgets. Their funds are used to finance economic, social, cultural and other programs and events of local and interregional significance.

During the transition to market relations it is especially important to ensure social guarantees and social protection of the population. In this regard, the role of local budgets as the main tool for solving these problems is increasing.

When determining revenue receipts, the main attention should be paid to the formation of the own revenue base of local budgets, which is most consistent with the creation of a stable, efficiently functioning system of budgetary relations at the local level.

The revenue side of local budgets in the Republic of Belarus is formed from its own revenues, taxes and fees assigned to local budgets, as well as deductions from nationwide taxes and revenues.

Budget expenditures are determined by the programs of socio-economic development of the Republic of Belarus and the corresponding administrative-territorial unit and are carried out in the directions and in the amounts established by the legislation of the Republic of Belarus and decisions of local Councils of Deputies on the budget for the next financial (budget) year.

The priority directions of the budgetary and financial policy of the state are the financing of activities related to improving the welfare of the population and housing construction, the elimination of the consequences of the Chernobyl disaster, as well as healthcare, education and science. Significant material and financial resources are required for the implementation of these priorities and goals.

However, the irrational use of the possibilities of local budgets to solve problems, both at the regional and national levels, leads to a limited role of local budgets. The lack of a stable financial base for local authorities leads to their disinterest in the development of the local economy at the regional level.

Therefore, disclosure of the essence, role and significance of the local budget, knowledge of its economic nature is important for the correct and reasonable formation of the budget and its execution.

The essence of the local budget as an economic category is realized through the distribution and control functions.

The distributive function lies in the fact that, thanks to the budget, there is a concentration of funds in the hands of local governments and their use in order to meet the socio-economic needs in the territory under their jurisdiction. In addition, using this function, you can determine how timely and fully financial resources are received by local governments and how the proportions in the distribution of the local budget fund actually add up. The scope of this function is determined by the fact that all participants enter into relations with the local budget social production, both legal entities and individuals (in the jurisdictional territory) .

The control function lies in the fact that through the formation and use of the fund of funds of local governments, the economic processes that characterize the economy of the region are displayed. Thanks to this function, it is possible to judge how financial resources from different business entities come to the disposal of local governments, and also whether the size of centralized resources meets the needs of the region. The basis of this function is the movement of local budgetary resources, which is reflected in the corresponding indicators of local budget revenues and expenditure assignments.

The local budget has its own characteristics:

The local budget is a special form of redistributive relations associated with the concentration of a part of the national income in the hands of local governments and its use in order to meet the needs of society;

· With the help of the local budget, the national income is redistributed between sectors of the national economy, territories, and spheres of public activity;

· budgetary and property rights granted to local governments, give them the opportunity to draw up, consider, approve and execute their budgets, dispose of the enterprises transferred to their jurisdiction and receive income from them;

local governments independently establish the types and amounts of local taxes and fees, as well as benefits for their payment within the powers granted by law;

· norms of deductions from national taxes are legislatively defined in order to fill the revenue part of local budgets;

· Local budgets in the Republic of Belarus are deficit-free. The gap between revenues and expenditures is covered by transfers from higher budgets;

local self-government bodies independently manage the funds of local budgets;

the state guarantees the satisfaction of the vital needs of the population at a level not lower than the minimum state social standards, which determines minimum size budget;

state bodies compensate for losses (in the form of a decrease in income or an increase in expenses of municipal bodies) caused by the implementation of decisions government agencies.

Thus, local budgets can be characterized as a set of economic relations that mediate the territorial redistribution of the state's national income and ensure the creation of a financial base for local self-government.

The presence of a local budget strengthens the economic independence of the territory, activates economic activity, allows developing infrastructure, identifying and using reserves of financial resources. That contributes to the development of the region, more complete satisfaction of the needs of the population. In addition, the importance of local budgets lies in the fact that it reflects all the economic, socio-political and organizational decisions of local governments.

Consider the following debatable issue - the essence of budget revenues.

Recently, financial and legal science quite often considers the concept of "budget revenues" in several aspects, in particular: in the material, legal and economic sense.

According to the material content, budget revenues are monetary or budgetary funds. So, N.A. Sheveleva writes that budget revenues are characterized by their existence in monetary form, tk. it is she who allows the maximum satisfaction of public needs.

If we consider budget revenues as a legal category, it is necessary to recall the meaning of the budget in the legal sense, in which this concept is traditionally understood as the financial plan of the corresponding financial and legal entity, which has a specific legal expression, i.e. it is approved in the form of a normative legal act. In other words, when analyzing the concept of “budget revenues” in the legal sense, we are faced with the identification of the concepts of “budget revenues” and “revenue base of the corresponding financial plan”.

In accordance with Art. 6 of the Budget Code of the Russian Federation, budget revenues are funds received by the budget, with the exception of funds that, in accordance with the Budget Code of the Russian Federation, are sources of financing the budget deficit.

Note that in some cases, budget revenues are identified with related categories, in particular, equating them to the revenue side of the budget. At the same time, A.G. Paul writes that revenue side budget is part of the financial plan, i.e. planned, expected receipt of income. In this case, the author believes that if we consider budget revenues exclusively as the revenue part of the latter, then we are talking about legal aspect budget . From our point of view, when considering the budget as a legal category, attention should be paid to the fact that it is a kind of financial plan and its legal form, i.e. on how the budget is approved - by law or by a decision of a local self-government body. At its core, the budget is a plan for the formation and use of budgetary resources, consisting of revenue and expenditure. But the revenue part of the budget is not considered part of the financial plan, and budget revenues are real revenues to the budget.

A.G. Paul claims that economic importance budget revenues allows you to analyze the relationship associated with their formation. Through the prism of such relationships, one can track the relationship between budgetary law and tax law, with the institution of non-tax revenues and with other industries and institutions that regulate the payment of funds to various budgets. Scientists defend the position according to which the construction of "formation of budget revenues" includes relations associated with the receipt of income in the relevant budgets, and relations associated with the return of overpaid (recovered) funds.

This opinion of the scientist is based on the provision of Art. 1 of the Budget Code of the Russian Federation that the relations that arise between the subjects of budgetary relations in the process of generating revenues and spending the budgets of the budgetary system of the Russian Federation, as well as the implementation of state and municipal borrowing, regulation of state and municipal debt - all these are budgetary legal relations. From this it follows that the relations associated with the formation of revenues and the implementation of expenditures of the budgets of the budgetary system of the state are the subject of budgetary law.

Budget revenues can be defined as the subject of regulation of budgetary law. As A. G. Paul points out, it is precisely this understanding of them that should be the main one. He argues his point of view by the fact that in other sub-sectors and institutions of financial law associated with the formation of public funds, basic concepts have already been formed that are characteristic mainly of a particular institution or sub-sector (for example, tax, fee, duty). However, in spite of the fact that budget law“own” categories are also inherent - the budget, the budget system, interbudgetary transfers, and others - such a position has the right to exist, since the subject of this right is determined through social relations in the formation, distribution and efficient use budgetary funds - budgetary resources. Note that the budget legislation does not contain a definition of the concept of "budgetary resources".

But the specified normative-legal act also does not contain an interpretation of the category “financial resources”. In the science of financial law, there is also no unambiguous approach to the definition of financial resources. So, I.T. Balabanov interprets them as funds at the disposal of an economic entity. A. M. Birman, in turn, emphasizes that the essence of financial resources is manifested through the use of a certain set of production relations of the state by mobilizing part of the national income in cash. As you can see, financial resources are identified with cash. We believe that budgetary resources can be defined as part of the financial resources of the state and territorial units concentrated in the budgets of all levels of the budgetary system of the Russian Federation.

As a result of the analysis educational literature and studying the opinions of various authors on the issue of the essence of budget revenues, we came to the conclusion that the point of view of A.G. Paul is the most accurate. A.G. Paul believes that budget revenues are cash receipts received through various sources, a list of which is contained in the Budget Code of the Russian Federation, and the sizes are established by an annual law or a decision of a local government. Such cash receipts are aimed at ensuring the fulfillment of tasks, the implementation of the functions of state authorities and local self-government and at meeting the needs of the population, in our opinion, is the most accurate and complete.

According to paragraph 1 of Art. 41 of the Budget Code of the Russian Federation, budget revenues include tax revenues, non-tax revenues and gratuitous receipts.

The tax revenues of the budget include:

Taxes on income, income (tax on profit of organizations, tax on income of individuals);

Tax on goods, works, services sold on the territory of the Russian Federation (VAT, excises);

Taxes on goods imported into the territory of the Russian Federation by import (VAT, excises);

Taxes on total income (paid by business entities applying special tax regimes);

Property taxes (tax on property of individuals and legal entities, transport tax, land tax);

Taxes, fees and regular payments for the use of natural resources (mineral extraction tax, water tax, fees for the use of objects of the animal world and objects of aquatic biological resources);

Government duty;

Debts and recalculations on canceled taxes, fees and other obligatory payments;

Insurance premiums for compulsory social insurance;

Income from foreign economic activity(these are customs duties - import and export, customs fees, etc.).

Non-tax budget revenues:

Income from the use of state and municipal property (these are incomes in the form of rent, payment for the use of budget loans, income in the form of profit attributable to shares in the authorized (share) capital of enterprises or dividends on shares, part net profit state and municipal unitary enterprises remaining after the payment of taxes and other obligatory payments);

Income from the sale of tangible and intangible assets(except for shares and other forms of participation in capital, state reserves of precious metals and precious stones), which is in state or municipal ownership. With the exception of the property of budgetary and autonomous institutions, as well as property of state and municipal unitary enterprises, including state-owned ones;

Income from the provision of paid services and compensation of state expenses;

Payments for the use of natural resources;

Fines, sanctions, damages;

Receipts in the framework of the settlement of settlements between the budgets of the budget system of the Russian Federation;

Other non-tax income.

Taxes and fees, customs duties and fees, insurance premiums paid by organizations and individuals in favor of the state form nationwide financial resources, which, being distributed (in accordance with the legally established delimitation) between the budgets of the country's budget system, constitute the budgetary resources of one or another public law education. Other non-tax revenues to a particular budget are not of a financial nature, but nevertheless they are sources of replenishment of the budgetary resources of public legal entities.

The next group of income "Grants" includes:

Gratuitous receipts from other budgets of the budget system;

Gratuitous receipts from state (municipal) organizations;

Gratuitous receipts from non-governmental organizations;

Donations from supranational organizations;

Incomes of the budgets of the budgetary system from the return of the balances of previous years of subsidies, subventions and other interbudgetary transfers that have a designated purpose;

Gratuitous receipts from non-residents;

Other gratuitous receipts.

As part of the second group, the most significant gratuitous receipts are receipts from other budgets - grants, subsidies ( intergovernmental subsidies), subventions, other intergovernmental transfers.

Tax revenues, non-tax revenues and gratuitous receipts (with the exception of subventions) constitute the budgets' own revenues.

Thus, budget revenues are cash receipts received from various sources, the list of which is contained in the Budget Code of the Russian Federation, and the amounts are established by an annual law or decision of a local government. Such cash receipts are aimed at ensuring the fulfillment of tasks, the implementation of the functions of state authorities and local self-government and at meeting the needs of the population, in our opinion, is the most accurate and complete.

Budget revenues are classified into three large groups: tax revenues (taxes on income, income, tax on goods, works, services sold in the territory of the Russian Federation and imported into its territory, taxes on total income, property taxes, taxes, fees and regular payments for the use of natural resources, state duty, insurance premiums for compulsory social insurance, income from foreign economic activity), non-tax income (income from the use of property, income from the sale of tangible and intangible assets, income from the provision of paid services, payments for the use of natural resources, fines , sanctions, compensation for damage) and gratuitous receipts (subsidies, subventions, grants).

Referring to Article 6 of the Budget Code of the Russian Federation, it can be argued that budget revenues are those funds that are received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments .

The revenues of local budgets are divided into their own and subventions from higher budgets for the implementation of delegated state powers. Own income includes:

• - funds from self-taxation of citizens;
• - Funds from local, regional and federal taxes and fees;
• - gratuitous transfers from the budgets of other levels, including subsidies for equalizing the budgetary provision of municipalities, other financial assistance from the budgets of other levels and other gratuitous transfers;
• - income from property owned by the municipality;
• - part of the profits of municipal unitary enterprises and part of the income from the provision of paid services;
• - fines established by local governments;
• - voluntary donations and other receipts.

The concept of “own revenues” has changed significantly, now it includes revenues from higher budgets, although local self-government cannot influence their volume. These opportunities apply to revenues assigned to local budgets on an ongoing basis. The concepts of “regulating income”, “tax income”, “non-tax income” are also excluded.

Proceeding from this, it is possible to subdivide the own incomes of municipalities into regulated and unregulated from above, although their meaning does not change in the end. The former include tax revenues under temporary norms of deductions and financial assistance from the budgets of a higher level. The second group of income is income from own production and financial activities and taxes fixed on a permanent basis.

Now let's take a closer look at the structure of the municipality's own revenues. Self-taxation - fundamentally new form replenishment of local budgets, which consists in one-time payments of citizens made to address specific issues of local importance.

Local self-government bodies, on behalf of the municipality, independently own, use and dispose of (transfer for temporary or permanent use) municipal property. Revenues from the use and privatization of municipal property go to local budgets. A significant increase in the level of income from the use of municipally owned property is practically impossible. This is due to the fact that local self-government does not dispose of significant resources, and is also limited in the rights to use even municipal property.

With the growth of living standards, the commercialization of municipal services is intensifying, which means an increase in local budget revenues through the provision of paid services. Part of the financial resources of economic entities is also directed to the development of municipalities. These are the funds of municipal enterprises and institutions, a significant part of which relates to the sphere of social and industrial infrastructure (schools, hospitals, kindergartens, housing and communal services, etc.). In addition, it is part of the financial resources commercial organizations, which is directed to the socio-economic development of the territory. Ten or fifteen years ago, almost every large enterprise contained objects of a socio-cultural and housing and communal nature (kindergartens, dispensaries, rest houses, children's summer camps, etc.). In recent years, many enterprises have been unable to finance these costs, and abandoned the facilities, the maintenance of which had to be taken over by local governments. However, organizations often continue to participate in the improvement and planting of greenery in the territories adjacent to them, at the expense of economic entities, training and advanced training of their personnel are carried out. Enterprises with the most sustainable financial position construction of housing for their employees.

trend recent years there is an increase in the share of financial assistance from the budgets of other levels in the budgets of municipalities, which increases the dependence of local budgets.

According to the Budget Code of the Russian Federation, funds from one budget of the budget system of the Russian Federation, transferred to another budget of the budget system of the Russian Federation, are commonly called transfers. Transfers simultaneously serve as an instrument of interbudgetary regulation and a source of revenue for the local budget.

Intergovernmental transfers have the following forms.

• 1. Subsidies - funds provided to local budgets from the federal budget and the budgets of the constituent entities of the Russian Federation in the manner of budgetary regulation without special purpose. They account for the bulk of all transfers.
• 2. Subsidies - cash, allowances, financial assistance allocated from state budget local authorities, enterprises, population and intended for strictly defined purposes.
• 3. Subventions - funds allocated for specific purposes and for certain period municipal formations from the federal budget, the budget of the subject of the Russian Federation and subject to return to the corresponding budget in case of non-use of them for their intended purpose in set time. The procedure for granting subventions is established by regulatory legal acts of state authorities.
• 4. Budget credit - a form of financing budget expenditures, which provides for the provision of funds legal entities on a refundable and reimbursable basis. It is provided to cover cash gaps due to a mismatch between the timing of financing costs and the availability of funds.
• 5. Transfers in the form of financial assistance to the budgets of individual municipalities and other gratuitous and non-refundable transfers.

To ensure financial relationships between different levels budgetary system of the Russian Federation, that is, ensuring interbudgetary relations, special funds are formed in the federal and regional budgets.

• 1. Fund for financial support of municipalities. AT federal budget educated federal fund financial support of the constituent entities of the Russian Federation, regional funds for financial support of settlements and municipal districts (urban districts) are formed in regional budgets, and in municipal districts - a regional fund for financial support of settlements.
• 2. The Social Expenditure Co-financing Fund provides subsidies for the shared financing of priority socially significant expenses of municipalities, the list of which is often formed by the region itself, sometimes includes issues of local importance, since the legislation does not explicitly indicate the possibility of using the fund's funds for current expenses.
• 3. Regional Fund municipal development provides municipalities with subsidies for equity financing investment programs and projects for the development of public infrastructure of the municipality, investment in the property of the municipality. The investment requirement is defined as the cost of the project proposed by the municipalities multiplied by the co-financing share from the municipal development fund.
• 4. The Compensation Fund serves for the purpose of delegating the powers of the Center to the level of subjects of the Russian Federation and local self-government. They are associated with the provision of social benefits, which can be established at the regional level, and yet the financing of which can be transferred to the municipal level.

With the transition of Russia to a market economy, revenues began to be formed mainly from tax revenues, which meant their transfer to legal basis, regulated by law. Currently, income from its own production, financial and commercial activities municipalities do not exceed 10% of all revenues, which means that the remaining more than 90% of the revenues of municipalities are received through tax revenues and financial assistance from other budgets, while the proportion between them is important.

Article 8 of the Tax Code of the Russian Federation defines the concept of tax - a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

The tax system of the Russian Federation is represented by federal, regional and local taxes.

Federal taxes are established by federal legislation and levied throughout its territory (VAT, personal income tax, UST, corporate income tax, mineral extraction tax, water tax, fees for the use of wildlife and for the use of objects of aquatic biological resources, state duty). (Art. 13 of the Tax Code of the Russian Federation)

Articles 55-59 of the Federal Law "On the General Principles of Organizing Local Self-Government in the Russian Federation" establish that the standards for deductions from federal taxes, which are uniform for the level of the budgetary system, are established not by annual laws on budgets, but by the Budget Code. This increases the predictability and stability of tax revenues at each budget level. It is also prohibited by law to establish standards for contributions to local budgets for a limited period. The powers to set standards for deductions to local budgets from regional taxes have been transferred to the constituent entities of the Russian Federation, and the standards should be established based on transfers to local budgets of at least 20% of personal income tax.

Regional taxes are established by federal legislation and levied throughout its territory, but their specific rates are determined by the laws of the constituent entities of the Russian Federation. These include: transport tax; tax on gambling business, corporate property tax. (Art. 14 of the Tax Code of the Russian Federation)

Revenues from regional taxes and fees are credited to local budgets according to tax rates, statutory constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees, as well as in accordance with the deduction standards. Legislation prohibits the establishment of standards for contributions to local budgets for a limited period.

Local taxes are established by federal legislation and levied throughout its territory, and their rates are specified by regulatory legal acts of the representative bodies of municipalities. Local include: land tax, tax on property of individuals. (Art. 15 of the Tax Code of the Russian Federation)

According to Federal Law No. 131-FZ “On the General Principles of Organizing Local Self-Government in the Russian Federation”, income from local taxes and fees is credited to the budgets of municipalities at tax rates established by decisions of representative bodies of local self-government in accordance with the legislation of the Russian Federation on taxes and fees, and also according to the standards of deductions in accordance with the legislation of the Russian Federation.

Local self-government bodies of an urban district have the authority to establish, change and abolish local taxes and fees established by the legislation of the Russian Federation on taxes and fees for local self-government bodies of settlements and municipal districts. The establishment of standards by a decision of the representative body of the municipal district on the budget of the municipal district for the next financial year or by another decision for a limited period is not allowed.

Due to the mechanism of norms of tax deductions, funds are pulled into the regional budgets at the expense of local budgets. This is due to the higher potential of cities - the capitals of the regions, which become donors for the region - the grantee. Often, with the growth of tax potential, city budget revenues can be reduced. The share of financial assistance in budget revenues is significant, which indicates a high centralization of funds in regional budgets.

In case of insufficiency of budgetary funds, local governments have the right to attract additional sources covering the budget deficit, which are not included in the total budget revenues of the municipality. These sources are internal and external municipal borrowing from individuals and legal entities.

For the municipality, the structure of income received is important, as it is associated with the possibility of independent use of funds, the potential for their growth. The main problem that the leaders of municipalities face today is the constant lack of funds not only for development, but also for current needs. The issue of meeting the financial needs of municipalities is, first of all, the issue of local budget revenues. Moreover, this is not a feature of Russia, but inherent in all countries without exception.

The need to increase budget revenues is one of the most urgent tasks of our time. The executive and legislative bodies of Russia are striving to find a solution to this problem that will make it possible to overcome the consequences of systemic crisis and accompanying complications in the economy and will lead to a significant increase in the real value of budget revenues at all levels of the country's budget system.