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

Chapter 1. State budget and budget system……………………..6

The concept of the state budget. Budgetary system and budgetary device………………………………………………………………………6

The structure of the budget system of the Russian Federation. Operating principles budget system RF……………………………………………………..8

Income and expenses. Balanced budget. Distribution of income and expenses between the links of the budget system………….…..11

Chapter 2 Characteristics of individual links of the budget system of the Russian Federation……...18

2.1 The federal budget of the Russian Federation…………………………………………………………………………………………………………………18

2.2 The budgets of the constituent entities of the Russian Federation……………………………………………………...18

2.3 Local budgets………………………………………………………………22

Chapter 3 Improving the budget system in the Russian Federation……………………...24

3.1 Outcomes of the budget policy in 2004 and early 2005, main problems to be solved……………………………………………..24

3.2 Directions for improving the budget system of the Russian Federation in the medium term…………………………………………………27

Conclusion…………………………………………………………………………..34

List of used literature………………………………………………36

INTRODUCTION

At present, the Russian Federation is in the process of economic formation. Therefore, it is very important to correctly and competently create a legal framework for economic relations and structures of economic regulation of the state. One of the mechanisms of regulation is the state budget system and the state budget included in it.

The economic and political reforms carried out in Russia since the early nineties could not but affect the sphere public finance, and first of all the budgetary system of the Russian Federation, which in 1991. has undergone drastic changes. Prior to this, the state budget of Russia was included in the state budget of the USSR, which reflected all the budgets in the country, including rural and settlement.

Currently, the state budget system of the Russian Federation consists of three links:

federal budget;

21 republican budgets, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 autonomous district budgets, the budget of the Jewish Autonomous Region;

about 29 thousand local budgets (city, district, settlement, rural).

The budget system is the central link of the country's financial system. From the moment when the state begins to regularly draw up a budget, finances become universal.

Acting as a system of monetary relations, the state budget, being an economic category, expresses economic relations in society - relations between social strata and groups.

In form, the state budget acts as a list of state revenues and expenditures for a certain period, approved by law.

The state budget, being the main means of mobilizing and spending state resources, gives political power a real opportunity to influence the economy, stimulate the development of priority sectors of the economy, and provide social support to the least protected segments of the population.

It is obvious that the success of economic reform in our country depends to a greater extent on the direction in which the transformation of the financial system of society will go, how the state budget policy will meet the requirements of the time.

First of all, this concerns the regions of the Russian Federation, since the financial and budgetary crisis, which aggravated in the summer of 1998. had an extremely negative impact on the economy. Unlike the federal center, the latter do not have the opportunity to solve their budget problems through ruble emission or large-scale attraction of speculative financial capital.

The direct impact of the August monetary and financial crisis on the economy of the regions was expressed in a sharp change in the ratio between the volume of ruble receipts to the territorial budgets and the size of their foreign exchange obligations to foreign investors and creditors.

The search for a way out of the deepest economic crisis in which Russia found itself required a radical renewal of the financial system of society, including public sector.

The situation in the budgetary sphere, which was created and is changing extremely slowly, was largely due to the fact that there were actually no regulations and acts, the main purpose of which would be to regulate budgetary legal relations.

An integral part of the way out of the crisis was the adoption by the State Duma on July 17, 1998. budget code of the Russian Federation, which established general principles budget legislation and the legal basis for the functioning of the budget system and the budget process of the Russian Federation.

It seems that the new budget code should change the current situation and improve many aspects of financial activity related to budgetary relations.

All of the above indicates that the study of the budget system has now acquired particular relevance.

The purpose of this course work is to consider the budget system of the Russian Federation as an essential element of the financial system of society.

CHAPTER 1. STATE BUDGET AND BUDGET SYSTEM

The concept of the state budget. Budgetary system and budgetary device.

The central place in the financial system of any state is occupied by the state budget. - the financial plan of the state having the force of law (a list of income and expenses) for the current (financial) year. Budget code Russian Federation(BC RF) determines the budget as "a form of formation and spending of the fund Money intended for financial support tasks and functions of the state and local self-government” 1 . Thus, the state budget, being for the state a means of accumulating financial resources, gives the state power the opportunity to maintain the state apparatus, the army, the implementation of social measures, the implementation of priority economic tasks, i.e. performance by the state of its inherent functions.

The budget as an economic category expresses the system of imperative monetary relations between the state and other subjects of reproduction regarding the redistribution of a part of the value of the social product (mainly the national income) in the process of forming the main national fund of funds and using it to meet the most important needs of the public at this stage of development. reproduction.

The essence of the budget, like any other economic category manifests itself in its functions. The public purpose of budgetary relations is:

the formation of the main national fund of funds (during the implementation of this function, the concentration of the main part of centralized financial resources in the budgetary system of the state is ensured);

using the funds of the main national fund (this function is implemented in the process of spending budget funds);

exercising control over the movement of budgetary resources, and on this basis - over the dynamics of economic development, over the course of socio-economic processes in general

The budget device determines the organization of the state budget and the country's budget system, the relationship between its individual links, the legal basis for the functioning of budgets included in the budget system, the composition and structure of budgets, the procedural aspects of the formation and use of budget funds, etc.

The totality of all types of budgets forms the budgetary system of the state.

The RF BC gives the following definition of the budget system: “based on economic relations and the state structure of the Russian Federation, the totality of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and the budgets of state extra-budgetary funds regulated by the rules of law” 2 . Under budget device it is customary to understand the organization of the budget system and the principles of its construction 3 .

According to the degree of distribution of power between the center and administrative-territorial formations, all states are divided into unitary, federal and confederal.

Unitary (single) state - this form state structure, in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution and single authorities. The budgetary system of a unitary state consists of two parts - state and local budgets.

A federal (united, union) state is a form of government in which state formations or administrative-territorial formations that make up the state have their own statehood and have a certain political independence within the limits of competencies distributed between them and the center. The budget system of federal states is three-tier and consists of the federal budget, the budgets of the members of the federation and local budgets.

A confederate (union) state is a permanent union of sovereign states created to achieve political or military goals. The budget of such a state is formed from the contributions of the states included in the confederation. The member states of the confederation have their own budgetary and tax systems.

The structure of the budget system of the Russian Federation. Principles of functioning of the budgetary system of the Russian Federation.

The construction of the budget system of the Russian Federation is based on the constitution of the Russian Federation and the constitutions of the republics within the Russian Federation. In accordance with the Constitution of the Russian Federation (Articles 71 and 132) and the Budget Code of the Russian Federation (Article 10), the budget system of the Russian Federation consists of three levels:

Federal budget and budgets of state off-budget funds;

Budgets of subjects of the Russian Federation (regional budgets) and budgets of territorial state non-budgetary funds;

local budgets.

At present, the budget system of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and the budgets of the cities of Moscow and St. budgets (district, city, settlement and rural budgets).

The composition of the federal and territorial budgets includes target budget funds, which are formed from targeted sources and have targeted spending of funds. Among such funds are road, environmental, reproduction of the mineral resource base, restoration and protection of water resources, etc.

The budgets included in the budget system of the Russian Federation are independent and are not included in each other.

In addition to the federal and territorial budgets (regional and local), the budget system includes state extra-budgetary funds: the Pension Fund of the Russian Federation, the Fund social insurance, Federal off-budget fund and extra-budgetary funds of subjects of the Russian Federation of obligatory medical insurance. Until 1991 they were part of the state budget, and now there is a clear trend to include off-budget funds in the budget.

The functioning of the budget system is based on the following fundamental principles:

Principle unity of the budget system of the Russian Federation is the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process in the Russian Federation, sanctions for violation of budget legislation, a unified procedure for financing expenditures of budgets of all levels, a unified procedure for maintaining accounting of federal budget funds, budgets of subjects of the Federation and local budgets.

Principle differentiation of revenues and expenditures between the levels of the budget system means the consolidation of the relevant types of income (in whole or in part) and the authority to make expenses for the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.

The most important is the principle of independence of all budgets, which means:

the right of legislative (representative) bodies of state power and bodies of local self-government at each level of the budget system to independently carry out the budget process;

availability of own sources of income for the budgets of each level of the budgetary system, determined in accordance with the legislation of the Russian Federation;

legislative consolidation of regulatory revenues, powers to form revenues of the relevant budgets;

the right of state authorities and state self-government bodies to independently determine the direction of expenditures of the relevant budgets;

the right of state authorities and state self-government bodies to independently determine the sources of financing the deficits of the respective budgets;

inadmissibility of withdrawal of revenues additionally received in the course of implementation of laws on the budget, amounts of excess revenues over budget expenditures and savings on budget expenditures;

inadmissibility of compensation at the expense of budgets of other levels of losses in income and additional expenses incurred in the course of the implementation of laws (decisions) on the budget, with the exception of cases established by law.

The principle of completeness of reflection of incomes and expenses assumes that all incomes and expenses of budgets are subject to reflection without fail and in full. All state and municipal expenses are subject to financing from budgetary funds, funds from state non-budgetary funds accumulated in the budgetary system of the Russian Federation.

The principle of a balanced budget means that each budget must be balanced, i.e. the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.

Principle efficiency and economy of the use of budgetary funds implies that in the preparation and execution of budgets, the authorities and recipients of budgetary funds should proceed from the need to achieve the desired results using the amount of funds determined by the budget.

The principle of total cost coverage means that all budget expenditures must be shown as the total amount of income from the sources of financing its deficit.

The principle of publicity presupposes:

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

mandatory openness to society and the media for consideration and decision-making procedures on draft budgets, including on issues that cause disagreement either within the legislative body of state power, or between the legislative and executive bodies of state power.

The principle of budget reliability is the reliability of indicators of the forecast of the socio-economic development of the relevant territory and the realistic calculations of budget expenditures and revenues.

The principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific recipients of budgetary funds with the designation of their direction to finance specific goals.

Income and expenses. Balanced budget. Distribution of income and expenses between the links of the budget system.

Budget revenues - these are funds received in a gratuitous and irrevocable manner in accordance with the law at the disposal of public authorities of the appropriate level.

Budget expenditures - funds allocated for financial support of the tasks and functions of the state and local self-government.

The main source of formation of the considered incomes is the national income , moreover, its specific components fall within the scope of budget redistribution

entrepreneurial profit (industry, agriculture, trade and other industries);

wages of workers in the sphere of material and non-material production.

Funds of legal entities, savings of the population, foreign capital (through sale on financial market government bonds, obtaining a loan secured by a block of shares in large enterprises, obtaining government loans from individual states or from international financial and credit institutions) reflect the credit method of forming budgetary resources, which implies repayment of loans and payment for their use.

That is why the funds mobilized on the basis of government loans should be considered not as a source of budget revenue generation, but as a way to temporarily replenish the budget fund. Emissions should be characterized in a similar way. paper money. The state resorts to it in emergency circumstances, when obtaining income and loans is difficult, and financing budget spending- urgent. This method of replenishing budgetary resources causes an increase in the money supply without an appropriate commodity supply, which intensifies inflationary processes and entails severe socio-economic consequences.

Types of budget revenues: tax (federal, regional and local taxes and fees, fines and penalties), non-tax, gratuitous transfers, as well as separately accounted for the income of target budget funds.

Non-tax income includes income:

from the use, sale and other paid alienation of property that is in state or municipal ownership;

from paid services provided by state or municipal authorities and institutions;

funds received as a result of the application of civil, administrative and criminal liability measures (fines, confiscations, compensations, damages);

financial assistance and budgetary loans from the budgets of other levels, etc.;

other non-tax income.

In addition to their own, in the budgets of the 2nd and 3rd levels, the so-called. regulatory revenues - federal or regional taxes and payments, for which percentages are set for deductions to the budgets of subjects or local budgets for the financial year or on a long-term basis (at least 3 years) for various types of such income (as opposed to fixed income, which is fully received in corresponding budget).

Prior to the adoption of the Budget Code of the Russian Federation, budget legislation and budget practice constantly "blurred" these two concepts - own and regulatory revenues. The Budget Code of the Russian Federation separates own and regulatory revenues according to the period of their establishment: own revenues are determined on an ongoing basis; regulatory revenues are set for a year or on a long-term basis (at least 3 years). The difference between own and regulating budget revenues is also determined by the type normative document that installs them. Thus, own revenues are regulated by budgetary and tax legislation as a whole, and regulatory revenues - by the legislation of the Russian Federation and the constituent entities of the Russian Federation on the corresponding budget for the next year.

Budget expenditures, being an important part of public expenditures as a whole, express the economic relations that arise in connection with the use of the funds of the national monetary fund. The form of manifestation of these relations are specific types of budget expenditures, and their diversity is due to the action of a number of factors: the nature, functions of the state, the level of socio-economic development of the country, the branching of the ties between the budget and the national economy, the administrative-territorial structure of the state, etc. A different combination of these factors gives rise to one or another system of expenditures of a particular budget at a certain stage of social development. According to its material and material embodiment, budget expenditures are funds allocated for the financial support of the tasks and functions of the state and local government.

Budget expenditures, depending on their economic content, are divided into current expenditures (providing current needs) and capital expenditures (investment needs and growth of reserves). Forms of budget expenditures:

appropriations for the maintenance of budgetary institutions;

payment under state (municipal) contracts;

transfers to the population;

appropriations for the exercise of powers transferred to other levels of government and for compensation for additional costs arising from decisions of higher authorities;

budget loans to legal entities;

subventions and subsidies to legal entities and individuals;

investments in the authorized capital of legal entities;

budget loans, grants, subventions and subsidies to budgets of other levels, extra-budgetary funds;

loans to foreign countries;

funds to service and repay debt obligations.

At the same time, a subsidy means funds provided to the budget of another level on a gratuitous and irrevocable basis to cover current expenses, a subvention is funds provided on the same basis to a budget of another level or a legal entity for targeted spending, a subsidy is funds provided to a budget of another level , a legal entity or an individual on the terms of equity financing of targeted expenses. Regulatory share subsidy (transfer) - an amount allocated without specifying a specific purpose on an irrevocable and gratuitous basis in the manner of budgetary regulation from the Fund for Financial Support of the Regions (FFSR) or the Fund for Financial Support of Municipalities (FFPMO), created respectively in the federal budget or in the budgets subjects of the Federation.

The targeted nature of the use of budgetary resources means that the provision of budgetary funds is carried out strictly for the intended purpose in accordance with the approved budget. If, in the course of drawing up this main financial plan of the country, the state establishes the priority and volumes of satisfaction of certain social needs, based on the real socio-economic situation, then the principle intended use budgetary resources also helps to improve the efficiency of budget spending.

In any budget, income and expenses must be balanced. When budget expenditures exceed its revenues, a negative budget balance, or budget deficit, is formed. The surplus - the positive balance of the budget - is the inverse ratio, that is, the excess of income over expenditure. A balanced budget is one in which expenditures and revenues are equal. The budget deficit is a category of the monetary economy, which expresses the objective economic relations that arise between the participants in the reproduction process when the state uses funds in excess of the available budget revenues. It follows from this that the main reason for the emergence of the budget deficit lies in the lag in the growth rates of budget revenues compared to the increase in budget expenditures. The specific reasons for this lag may be different, in particular:

crisis phenomena in the economy;

the inability of the government to control the financial situation in the country;

extraordinary circumstances (wars, major natural disasters):

militarization of the economy in peacetime;

implementation of large centralized investments in the development of production and changes in its structure;

an excessive increase in the growth rate of social spending compared to the growth rate of gross domestic product.

Chronic deficits (long-term budget imbalances) are associated with a gap between budget expenditures and revenues over a number of years. An imbalance is short-term if the mismatch between expenditure and income is limited to one year.

In general, the budget crisis in our country is due to a significant decline in budget revenues, the persistence of an inefficient spending structure, their frequent misuse, and delays in long overdue reforms in the field of budget financing. The improvement of the budget is supposed to be carried out in three main areas:

by increasing its revenue base;

on the basis of restructuring the expenditure part of the budget;

by improving budget procedures.

With a budget deficit sources of financing the deficit should be indicated (the list of sources of financing is different for different levels of the budget system of the Russian Federation). The legislation of the Russian Federation establishes the maximum size of the budget deficit. For example, the size of the federal budget deficit cannot exceed the total volume of budget investments and service costs. public debt RF (public debt - debentures RF before individuals and legal entities, foreign states, international organizations and other subjects of international law). To cover the budget deficit, state borrowings are used - loans attracted from individuals and legal entities, foreign states, international financial institutions, for which debt obligations of the Russian Federation arise as a borrower or a guarantor of repayment of loans by other borrowers, denominated in foreign (external) or Russian currency (domestic borrowings).

CHAPTER 2. CHARACTERISTICS OF INDIVIDUAL LINKS OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION

2.1 The federal budget of the Russian Federation.

The federal budget of the Russian Federation is included in the first level of the budget system of the Russian Federation. The federal budget is the main financial plan of the state, approved by the State Duma in the form of a federal law. It is the federal budget that is the main tool for the redistribution of national income, through which the financial resources necessary to regulate the country's economic development and implement social policy throughout Russia are mobilized. When drawing up a draft budget, not only data on the projected amounts of budget revenues and necessary public expenditures are taken into account; the budget is built taking into account the need to implement the chosen policy.

2.2 Budgets of subjects of the Russian Federation.

Budgets of subjects of the Russian Federation are included in the second level of the budget system of the Russian Federation. The budget of the subject of the Russian Federation - this is a form of formation and spending of funds intended to ensure the tasks and functions assigned to the subjects of the jurisdiction of the subject of the Russian Federation. The budget of the constituent entity of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of the constituent entity of the Russian Federation.

Currently, about half of the tax revenues of the consolidated budget of the Russian Federation are concentrated at the level of subnational (regional and local) budgets, and approximately 60% of non-interest expenses. According to these parameters, Russia is practically not inferior, and in terms of the share of local budget revenues (25%) it is confidently ahead of most federal states (for comparison: in the mid-90s, the share of subnational budget revenues in the United States was 46%, including local budgets - 20 %, in Canada - respectively 54 and 12%, in Germany - 53 and 16%) 4 .

The federal law on the federal budget for each year contains a list of regulatory and fixed federal taxes and payments of the constituent entities of the Russian Federation, namely:

tax on profit (income) of enterprises and organizations - at established rates in accordance with applicable law;

VAT on goods (works, services) produced (performed, rendered) on the territory of the Russian Federation, with the exception of value added tax on precious metals and precious stones released from the State Fund of Precious Metals and Precious Stones of the Russian Federation - in the amount of 25 percent of income;

excises on ethyl alcohol from all types of raw materials, vodka and alcoholic beverages, alcohol-containing solutions produced on the territory of the Russian Federation - in the amount of 50 percent of income;

excise taxes on other goods produced in the territory of the Russian Federation, with the exception of excise taxes on oil (including gas condensate), excises on services for its transfer and excise taxes on natural gas, motor gasoline and cars - in the amount of 100 percent of income;

license and registration fees - in accordance with applicable law;

personal income tax - in the amount of 100 percent of income;

tax on the purchase of foreign banknotes and payment documents denominated in foreign currency - in the amount of 40 percent of income;

payments for the use of natural resources - according to the standards established by the current legislation;

fees for the use of wildlife and aquatic biological resources - in the amount of 60 percent of income;

forest tax - in the amount of 100 percent of income;

fees for the use of water bodies - in the amount of 60 percent of income;

retail sales tax - in the amount of 100 percent of income;

other taxes, fees, duties and other payments to be credited to the budgets of the constituent entities of the Russian Federation in accordance with the law.

The procedure for approving and building the budgets of the constituent entities of the Russian Federation is similar to the procedure and building the federal budget, however, there are certain differences associated with different legal regulation of the budgetary mechanism of the regions - each subject of the Federation has its own budget legislation (a set of regulations). In addition, a number of constituent entities of the Russian Federation have concluded treaties and agreements with the Federation regulating interbudgetary relations.

Those regions in which the average per capita income according to the budget for the previous year is lower than in Russia as a whole, and whose own incomes and funds received from the federal budget are not enough to finance current expenditures, are provided with assistance from Federal Fund support of subjects of the Federation (FFSR). Regions in which the collection of federal taxes per capita is less than 95% of the average Russian level and the conditional amount of expenditures is less than 100% of the planned expenditures of the regional budget are given the status of a region in particular need of support. Currently, most regions of the Russian Federation receive assistance from the federal budget by transferring transfers and allocating budgetary appropriations.

The main part of financial assistance from the federal budget is provided through the Fund for Financial Support of the Subjects of the Russian Federation - Regions.

Analysis of the distribution of FFSR in 1994-1997 shows that the shares of the subjects of the Federation in the fund were not regularly observed. As a result, even with sufficient federal budget revenues, the regions were not guaranteed to receive the financial support due to them. In accordance with the laws "On the federal budget", the volume of the FFSR was determined at the rate of 15% of tax revenues to the federal budget, with the exception of import customs duties and income tax on individuals. Therefore, if, for example, the actual revenues to the federal budget turned out to be equal to 75% of the legally established level, each subject of the Russian Federation should be financed from the FFSR by 75%. 5

In 2001, the transition to a new methodology for its distribution, which began in 1998, was completed, which creates conditions for equalizing the budgetary provision of regions, taking into account objective regional factors that increase the cost of budgetary services and the tax potential of territories (based on gross regional product). 6 After the transition to a new methodology for distributing FFSR is completed, relatively stable regional parameters (indices of budget expenditures and tax potential) should be approved, despite the fact that indicators common to all regions (the volume of FFSR, the projected growth in tax revenues of constituent entities of the Russian Federation, the ratio between the first and second parts of this Fund) will be established during the approval of the federal budget for the next year. In the future, part of the transfers of the Fund for Financial Support of the Subjects of the Russian Federation can be given a targeted character with a focus on equity financing of priority socially significant expenses of regional budgets.

At the first stage of the reform, a Compensation Fund will be created as part of the federal budget, from which financing (in the form of targeted subventions to regional budgets) will be provided for remaining direct "federal mandates", primarily social benefits and benefits. The total amount of this Fund should fully ensure the implementation of the financial obligations imposed on the regional budgets by federal laws for the payment of social benefits and benefits, and its funds should be distributed among all subjects of the Federation without exception, regardless of their budgetary capacity, in proportion to the size of the relevant categories of the population (taking into account rising costs) . In the future, as the practice of paying appropriate federal benefits directly to citizens through the federal treasury and social protection the amount of the Compensation Fund will be reduced until its complete liquidation (or accession to the FFSR). Additional elements of the mechanism financial assistance the subjects of the Federation will be the Regional Development Fund (co-financing of investment programs for the development of regions) and the Regional Finance Development (Reform) Fund (support on a competitive basis for economic and budgetary reforms in the regions).

2.3 Local budgets.

Local budgets constitute the third level of the budget system of the Russian Federation. Art. 14 of the RF BC determines the budget of the municipality (local budget) as a form of education and expenditure of funds intended to ensure the tasks and functions assigned to the jurisdiction of local government.

Per last years additional expenses for financing social infrastructure and a number of other expenses were transferred to local budgets, but their revenue base was not expanded. The current practice, in which up to 60% of the amount of taxes collected in the municipality goes to the regional and federal budgets, and sometimes only 10% of own expenses are covered (in the municipalities of the Republic of Mari El, in Udmurtia, in Kamchatka, Lipetsk, etc. . areas), turns local governments into permanent petitioners. As one of the measures to address the issue of budget support for local budgets in the Russian Federation, the law “On the financial foundations of local self-government in the Russian Federation” was adopted, which established a unified methodology for the formation of local budgets for all subjects of the Russian Federation. However, it is impossible to solve the problem without assigning real amounts of income to local budgets that meet the needs of the budgets of municipalities (at present, the RF BC - Article 60 - assigned to local budgets in full only the state duty and local taxes and fees.

CHAPTER 3. IMPROVEMENT OF THE BUDGET SYSTEM IN THE RUSSIAN FEDERATION.

3.1 Outcomes of the budget policy in 2004 and early 2005, the main problems that need to be addressed.

The ratio of expenditures and revenues of the federal budget can be seen in Table 1:

On the whole, the ongoing budget policy made it possible to ensure the preservation of macroeconomic stability. However, the forecast level of inflation provided for by the federal law on the federal budget for 2004 was exceeded. Inflation remains unacceptably high at the beginning of 2005 as well.

As a result, the risks of a slowdown and deterioration in the quality of economic growth have increased. High inflation significantly reduces the effectiveness of measures to increase the income level of the population.

characteristic feature budget policy in 2004 and early 2005, the practical implementation of a large-scale reform of federal relations began.

Amendments have been made to the legislation regulating relations in various areas of public administration, which provide a distinction between spending commitments between levels of public authority.

The Budget and Tax Codes of the Russian Federation set out on a long-term basis the sources of income necessary to fulfill these obligations.

For the first time, the methodology for delegating a number of federal powers to the constituent entities of the Russian Federation with the provision of subventions from the federal budget has been legislatively defined.

At the same time, the necessary decisions of the Government of the Russian Federation on the allocation of subventions to the constituent entities of the Russian Federation for the implementation of delegated federal powers were not taken in a timely manner.

The budgets of all levels of the budgetary system of the Russian Federation for 2005 were formed using a new budget classification, which provides greater freedom of maneuver for state authorities and local governments in the process of budget execution.

Work was carried out to introduce elements of medium-term financial planning. A number of federal executive authorities have begun experimental testing of program-target budgeting mechanisms focused on achieving specific results.

The tax burden on the economy was reduced. Among the most significant decisions is the reduction from 35.6 percent to 26 percent of the base rate of the unified social tax.

From January 1, 2005 planned indexation of wages of employees of federal organizations of the public sector. Decisions were made to improve the remuneration of federal state civil servants, military personnel and law enforcement officers.

A reform of the system of social support for certain categories of citizens was carried out, a significant part of in-kind benefits was converted into cash. The volumes of budgetary financing of the system of social support for the population have been sharply increased.

However, the consequences of the decisions made on the monetization of benefits and the mechanisms for their implementation were not fully developed. The initial estimate of the budget costs for the reform of the system of social support for the population was unjustifiably underestimated. Because of this, we had to change a lot on the go, hastily look for ways out of the situation. There was a need for a significant adjustment of the expenditure part of the federal budget for 2005.

The volume of the state external debt has been reduced. The debt of the Russian Federation to the International Monetary Fund was repaid ahead of schedule.

To improve the efficiency of budget policy, it is necessary to solve a number of problems:

The current tax legislation does not yet fully provide favorable conditions for the effective development of domestic business, the implementation of long-term investment projects. There are still elements in the tax system that distort economically justified entrepreneurial motivation and prevent the withdrawal economic activity from the shadow. Tax accounting and reporting remain unnecessarily complicated, which is especially sensitive for small and medium-sized businesses.

The procedures for considering the draft federal budget are unnecessarily lengthy and cumbersome.

Legislation on public procurement does not meet modern requirements. Due to the imperfection of the mechanisms used, the state still bears additional financial costs in the procurement of goods and services necessary for the implementation of its functions.

The streamlining of the network of federal state unitary enterprises and institutions has not been completed. Decisions on the further fate of federal institutions, whose functions have been recognized as redundant, are being made unacceptably slowly.

The problem of non-fulfillment of predictive privatization plans remains. Deadlines for making decisions on significant privatization transactions are being unreasonably delayed. The problem of selling small blocks of shares owned by the federal government has not been resolved.

The exercise of the functions of state power still remains overly concentrated at the federal level. Further expansion of the list of federal powers is required, the execution of which is delegated to state authorities of the constituent entities of the Russian Federation with the provision of subventions from the federal budget. This work should be synchronized with the implementation of measures to improve the deployment scheme and reduce the staffing of the territorial bodies of federal executive bodies.

Ensuring macroeconomic sustainability remains a key objective of fiscal policy. In 2006-2008, it is necessary to ensure a consistent reduction in the inflation rate.

It is unacceptable to exceed the forecast inflation rates taken into account in the formation of the federal budget. This requires both improving the quality of state forecasts of socio-economic development, and balanced decisions on the formation of the expenditure side of the budget. The growth rate of non-interest expenses should not exceed the growth rate of the economy. There is a need for a comprehensive account of the budgetary consequences of ongoing structural reforms in the economy and the social sphere. Otherwise, the budget becomes a factor of macroeconomic instability.

In order to ensure the balance and stability of the budgetary system of the Russian Federation, the unconditional fulfillment of federal spending obligations, and increase the efficiency of budgetary spending, the Government of the Russian Federation should take actions in the following areas:

Development and approval of a long-term financial plan for 2006-2008. It should separately reflect the current and newly accepted expenditure obligations of the Russian Federation.

New spending obligations may be included in the federal budget only in order to ensure the priorities of the state socio-economic policy and subject to an assessment of their expected effectiveness.

Intensification of work to improve the mechanisms for the application of program-target methods in planning and implementing budget expenditures.

A practical transition to the distribution of budgetary resources among the administrators of budget expenditures based on the goals set for them. Particular attention should be paid to the formation of a system of real and objective indicators of the achievement by administrators of budget expenditures of the goals set and the solution of certain tasks.

Adoption of a new federal law on public procurement, which will apply to all levels of public authority.

Clarification of the parameters for the formation of the Stabilization Fund of the Russian Federation should not affect the basic principles determined during its creation. Funds accumulated in excess of the established minimum, and in 2006 can only be used to replace the sources of external debt repayment.

Improving the regulatory framework for execution judgments on claims to the treasury, state authorities and local governments.

Formation of mechanisms for attracting private capital to the implementation of the most important infrastructure projects on a national scale.

Modernization of procedures for the preparation and consideration of the draft federal budget. It is expedient to proceed to the consideration of the draft federal law on the federal budget in State Duma in three readings. These provisions should be included in the Budget Code of the Russian Federation and applied as early as when drawing up the draft federal budget for 2007.

The current spending commitments of the federal budget must be unconditionally fulfilled. Particular attention should be paid to ensuring the sustainable functioning of the pension system, the unconditional payment of wages and the fulfillment of other financial obligations to the population.

Newly accepted spending commitments should, as a matter of priority, contribute to solving the problem of raising the living standards of employees of organizations in the public sector, federal state civil servants, military personnel and persons equivalent to them. It is necessary to determine the possibilities and timing of a real increase in wages in the medium term. It is necessary to begin the transition to the introduction of sectoral systems of remuneration of employees of public sector organizations. This will ensure the correspondence between the quality of labor and the level of wages in the public sector.

It is necessary to modernize the mechanisms for conducting an active employment policy and implementing other measures that contribute to improving the quality of human capital.

Particular attention should be paid to improving the effectiveness of budget expenditures. First of all, this refers to ensuring the availability and quality of health and education services that directly affect the standard of living of the population. The solution of this problem will require, among other things, changes in the existing financing mechanisms. It is necessary to restore the prestige and social significance of the profession of a doctor and teacher, to create conditions for attracting qualified personnel to health care and education, for technical re-equipment and development of these industries.

Support should also be provided within the framework of federal programs for measures taken at the regional level to provide state social assistance to low-income citizens and families with many children, to transfer orphans and children left without parental care to foster families, to combat child homelessness and neglect. I consider such actions as a real contribution to the fight against poverty and the elimination of other centers of social unhappiness.

Also, it is necessary to ensure a further improvement in the financial situation of pensioners, an increase in the size of social and labor pensions in volumes that outstrip the growth of consumer prices.

Ensuring the stability of revenue sources and spending powers assigned to the levels of public authority should become the most important principle of the budget policy of federal government bodies and government bodies of the constituent entities of the Russian Federation.

At the same time, it is necessary to analyze the practice of execution by the subjects of the Russian Federation of the federal powers delegated to them with the provision of subventions from the federal budget. It is worth continuing to work on expanding the range of such powers.

It is necessary to provide assistance to the constituent entities of the Russian Federation and local self-government bodies in the work to improve their budgets. It is necessary to more actively implement the principles of best practice in planning and executing budgets, to prevent the formation of budget debt, which means that the authorities clearly fulfill their obligations to business entities and the population. This is how the budget process should be built - from the region to the settlement.

It is necessary to determine on a long-term basis the directions for using the Federal Regional Development Fund, change the mechanism for its formation and distribution, taking into account the application of uniform methodological principles for selecting regions for investment support and the procedure for providing funds from this fund, taking into account the financial capabilities of the constituent entities of the Russian Federation.

As part of the Social Expenditures Co-financing Fund, it is necessary to provide sufficient funds for social support for labor veterans, home front workers, rehabilitated persons and persons recognized as victims of political repression, victims of political repression, citizens with children, as well as for providing poor citizens with housing subsidies.

The main requirement for budget policy is a long-term balance of revenues and expenditures, an increase in the effectiveness of budget expenditures, their orientation towards priority areas of state policy, and ensuring transparency and accountability of budgets at all levels.

In 2006–2008, budget expenditures will be fully covered by revenues both in the budget system of the Russian Federation as a whole and separately, in budgets of different levels (Fig. 1).

Rice. 1 Income and expenses of the budget system of the Russian Federation.

The total budgetary resources will increase in comparison with 2005 in 2006 - by 1.18 times, by 2008 - by 1.46 times.

At the same time, in the structure of final (excluding transfers to budgets of other levels) expenses, the leading place will be occupied by regional and local budgets, from which the main budget services(Fig. 2).

Rice. 2 Expenses of the budgetary system per 1 person, in thousand rubles.

CONCLUSION

In this course work, the goals were achieved to consider the theoretical foundations of the budget system of the Russian Federation and the principles of its construction; study of the composition, structure, dynamics of revenues and expenditures of the Federal budget of the Russian Federation in the period of 2004-2005; identifying the causes of changes in part of his income.

Based on the work done, the following conclusions can be drawn.

The federal budget, being the first level of the budget system of the Russian Federation, along with providing the state with the financial resources necessary for it to carry out its functions, influences the formation of decentralized funds of funds - the financial resources of organizations and households, and hence the socio-economic development of the country generally.

Analysis of federal budget revenues for 2004-2005 shows that the part of the gross domestic product redistributed through the budget system of the Russian Federation decreases every year. This is due both to a reduction in the tax burden and to changes in the standards for contributions to the federal budget for regulatory taxes. Moreover, it should be noted that the reduction of the tax burden falls mainly on the manufacturing sectors of the economy due to the optimization of the fiscal burden on the extractive industries.

In 2004-2005 successful economic policy is ensured by high energy prices, which are the main source of excess revenues over federal budget expenditures, the formation of the Stabilization Fund and, as a result, the reduction of the country's external debt.

Thus, the measures being implemented within the framework of tax and budget policy contribute to reducing the overall tax burden on the economy, stimulating investment activity in non-resource sectors of the economy by optimizing the tax burden on the resource sector, simplifying the tax system and improving the efficiency of tax administration in order to increase the level of tax collection. revenues and growth in the volume of receipts of payments to the budget system.

LIST OF USED LITERATURE

Budget Code of the Russian Federation. Adopted by the State Duma of the Russian Federation and approved by the Federation Council of the Russian Federation on 17.07.98.

Finance / ed. V.M.Rodionova / M., Finance and statistics, - 1995. 432s

Finance. Textbook for high schools. / Ed. L.A. Drobozina / M., Unity, - 2001 - 528 pages.

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.;

V. Khristenko Reforms of interbudgetary relations Issues of Economics / Institute of Economics RAS. - 2000 - No. 8, p. 4

G.N. Tereshchenko Economic development of Russia in 2001 / Analytical Bulletin of the Federation Council of the Federal Assembly of the Russian Federation. - 2001. - No. 23 (154). - page 17

K. LaikamOptimization of the distribution of taxes between the federal and regional levels of the budget system Questions of Economics / Institute of Economics RAS. - 1998 - No. 10, p. 139

S. Khursevich On some conditions for the effectiveness of the reform of interbudgetary relations Questions of Economics / Institute of Economics RAS. - 1998 - No. 10, p. 127

Issues of Economics / Institute of Economics RAS. - 2000 - No. 8, p. 4 Analysis of the formation and development of budget policy RussiaAbstract >> Finance

State, under budget states understand budget Russia(federal budget) and consolidated budgets subjects of the Russian ... means. 1.3.2. Analysis fundraising budget on income and expenses Analysis budget should be separate...

Budget revenues are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of the state authorities of the Russian Federation.

Budget revenues are generated from tax and non-tax types of income, as well as from gratuitous and non-refundable transfers.

Tax revenues are obligatory, gratuitous, non-refundable payments of business entities and the population, received by the budgets in the amounts established by law and within certain time limits.

In every tax system, there are fees in addition to taxes. Taxes go only to the budgetary fund, and fees form special-purpose funds.

The main tax revenues and fees that form the budget fund are:

Tax on income of individuals, taxes on profits and on the increase in the market value of capital. This group of taxes includes taxes levied on net income individuals, taxes on the profits of enterprises, bank organizations, etc., as well as on capital gains, for example, through transactions with securities and other assets or the sale of land;

Contributions of employers and employees to state social funds - pension, social insurance, medical insurance, etc. The inclusion of these contributions in the scheme is due to the need to obtain consolidated data on the whole for all public finances, including income, both budgets and extra-budgetary funds;

Property taxes. This group includes taxes on property of legal entities and individuals, land tax, transport tax;

Domestic taxes on goods and services. These include value added tax, excise taxes on transactions made on stock exchanges, license fees for the right to produce and trade in alcoholic beverages;

Taxes on foreign trade and foreign economic transactions. The main taxes of this group are import and export duties;

Other taxes fees and duties.

The most significant tax revenues include:

income tax;

Personal income tax;

Indirect taxes - value added tax, excises, customs duties.

In the conditions of a steadily developing economy, the amount of budget revenues depends on the growth of gross domestic product and the tax burden, determined by the established tax rates.

With the growth of gross domestic product, the amount of taxes increases even if the level of taxation remains unchanged. The development experience of a number of countries shows that richer countries can also afford to increase the tax burden without compromising economic development.

There is a system of tax rates and benefits, which should:

Stimulate reproduction processes - expansion and renewal of production;

Contribute to the creation of new jobs;

Contribute to planned structural changes.

The increase in production and income of enterprises and the population, in turn, leads to an increase in budget revenues.

Non-tax income includes:

1) Income from the use of state and municipal property or from activities (dividends on shares owned by the state; income from leasing state property; interest received for placing temporarily free funds in banks and banking institutions and for providing loans within countries as well as foreign governments; income from the provision of services; transfer of profits by the Central Bank of the Russian Federation; other receipts from state property or activities).

2) Income from the sale of intangible assets (from the sale by the state of shares of enterprises owned by it; from the sale of the right to lease land plots located in state property).

3) Receipts of capital transfers from non-state sources (from residents and non-residents).

4) Administrative fees and charges (fees collected by the State Automobile Inspectorate (except for fines); other payments collected by state organizations for the performance of certain functions).

5) Penalties, compensation for damage (collected from persons guilty of theft and shortage of material assets; receipt of amounts for the production and sale of products manufactured with deviation from standards and technical specifications; sanctions for violating the procedure for applying prices; administrative fines and other sanctions) .

6) Income from foreign economic activity (interest on government loans; receipts from centralized exports, customs duties and other income from foreign economic activity).

7) Other non-tax income (profit of the Bank of Russia).

Gratuitous transfers (Article 45 of the Budget Code of the Russian Federation) include the following receipts:

1. From non-residents;

2. From other levels of government (subsidies, subventions, funds transferred for mutual settlements, transfers, other gratuitous receipts);

3. From state enterprises and institutions;

4. From supranational organizations.

5. Funds transferred to target budget funds.

On the basis of Article 54 of the Budget Code of the Russian Federation, the revenues of the federal target budget funds are taken into account separately in the federal budget revenues. They are accounted for at the rates established by the tax legislation of the Russian Federation and are distributed among federal target budget funds and territorial target budget funds according to the standards determined by the federal law on the federal budget for the next financial year.

Budget revenues are classified not only according to the methods of collection and forms of their mobilization - into tax and non-tax, but also according to other criteria, in particular:

1. Depending on the mechanism of receipt of revenues to the budget, own revenues are allocated, which include:

tax revenue credited to the budget in accordance with the budget and tax legislation;

Non-tax income;

Income received in the form of gratuitous and non-refundable transfers (with the exception of subventions from federal and regional compensation funds).

2. On a socio-economic basis, they allocate income from legal entities and from individuals;

3. Depending on the specific objects of taxation - levied on property or income;

4. On the basis of sources of payment - taxes paid from proceeds, from profits, and taxes attributable to the cost of production (works, services);

5. On specific types of direct and indirect taxes (tax on profits of enterprises and organizations, personal income tax, excises, VAT, customs duties, etc.).

Non-refundable and non-refundable transfers include transfers in the form of:

Financial assistance from the budgets of other levels in the form of grants and subsidies;

Subventions from the federal compensation fund, from regional compensation funds;

Subventions from local budgets to budgets of other levels of other gratuitous and irrevocable transfers between the budgets of the budget system of the Russian Federation;

Gratuitous and irrevocable transfers from the budgets of state and territorial state non-budgetary funds;

Free and non-refundable transfers from individuals, legal entities, foreign governments, etc.

In the Russian Federation, federal budget revenues are determined, including tax revenues from federal taxes and fees, taking into account the percentage standards established for transfer to the federal budget. These are taxes and fees that are established by the tax code and are obligatory for payment throughout the territory of the Russian Federation. These include: VAT, excises, personal income tax, UST, corporate income tax, mineral extraction tax, water tax, fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.

The execution of the federal budget in terms of revenues is an important part of the process of execution of the federal budget, since the financing of expenditures is carried out as revenues go to the budget. Consequently, if the revenues are not received in full, then the expenses cannot be financed in accordance with the approved budget assignments.

State budget expenditures are economic relations that arise in connection with the distribution of the state's fund of funds and its use for sectoral, targeted and territorial purposes.

The formation of budget expenditures at all levels is carried out in accordance with expenditure obligations, which are determined by the delimitation of powers between the existing levels of government in the Russian Federation. The fulfillment of expenditure obligations should take place in the next financial year at the expense of the relevant budgets.

The category of budget expenditures is manifested through specific types of expenditures, each of which can be characterized from a qualitative and quantitative point of view. Qualitative characteristics make it possible to establish the economic nature and social purpose of each type of budget expenditures, quantitative - their size.

Budget expenditures are the costs that arise in connection with the performance of the state of its functions. These costs express the economic relations on the basis of which the process of using the funds of the centralized fund of state funds in various directions takes place.

The expenditure part covers the entire economy, since the state takes into account the economic interests of society as a whole.

The size and structure of federal budget expenditures are influenced by many factors, such as: the state structure, foreign and domestic policy of the state, the general level of the economy, the level of welfare of the population, the size public sector in the economy and many other factors.

Through budget expenditures, budget recipients are financed - organizations in the production and non-production spheres that are recipients or administrators of budget funds. The budget determines only the size of budget expenditures by cost items, and direct expenditures are carried out by budget recipients. In addition, at the expense of the budget, there is a redistribution of budget funds across the levels of the budget system through grants, subventions, subsidies and budget loans. Budget expenditures are mostly non-refundable. Only budget credits and loans can be provided on a repayable basis. The main expenditure items of the Russian budget are: administration, defense, law enforcement, social security, health care, culture, education, as well as servicing the external public debt.

The organization of public spending is based on the following principles:

1. The principle of targeted use of funds;

The targeted nature of the use of expenses involves the use of banknotes in approved areas.

If the recipient of budgetary funds does not fulfill the conditions determined by the law (decision) on the budget, the Minister of Finance of the Russian Federation, the head of the relevant executive authority of the constituent entity of the Russian Federation or local government at any stage of budget execution is obliged to block the costs associated with the fulfillment of certain conditions, henceforth until the specified conditions are met in accordance with the procedure established by the Code. Misappropriation of funds may result in the return of funds already used.

2. Compliance with the economy mode;

One of the most important tasks of budget financing is to obtain maximum effect at minimum cost, which requires economy and efficiency in the use of funds. The efficiency and economy of the use of budgetary funds means that in the preparation and execution of budgets, the authorities and recipients of budgetary funds should proceed from the need to achieve the desired results using the amount of funds determined by the budget. If additional funding is needed, the budget recipient should focus on its own funds or seek additional sources of funding.

3. Irrevocability of public spending.

The economic essence of budget expenditures is manifested in many types of expenditures. Each type of expenditure has a qualitative and quantitative characteristic. At the same time, a qualitative characteristic, reflecting the economic nature of the phenomenon, makes it possible to establish the purpose of budget expenditures, while a quantitative one - their size.

The structure of budget expenditures is annually established directly in the budget plan and depends on the economic situation and public priorities. The variety of specific types of budget expenditures is due to a number of factors: the nature and functions of the state, the level of socio-economic development of the country, the branching of the budget's ties with the national economy, the administrative-territorial structure of the state, the forms of provision of budget funds, etc.

The combination of these factors gives rise to one or another system of budget expenditures of any state at a certain stage of socio-economic development. To clarify the role and significance of budget expenditures in the economic life of society, they are classified according to certain criteria. In the theory and practice of finance, there are several signs of the classification of budget expenditures.

To clarify the role and significance of diverse budget expenditures, they are usually classified according to certain criteria:

1. Depending on their economic content;

2. Public purpose;

3. Branches of production;

4. Purpose.

Budget expenditures, depending on their economic content, are divided into current expenditures and capital expenditures.

Capital expenditures of budgets is a part of budget expenditures that provides innovative and investment activities, including:

Items of expenditure intended for investment, operating or newly created legal entities in accordance with the approved investment program;

Funds provided as budget loans for investment purposes to legal entities;

Expenses for major or refurbishment repairs;

Other expenses related to expanded reproduction or in the course of which the property owned by the authorities is created or increased.

As part of capital expenditures, a development budget can be formed, i.e. the main purpose of capital expenditures is to develop the property basis of the state and local self-government. Achieving this goal makes it possible to ensure expanded reproduction within the framework of the Russian Federation, its constituent entities and municipalities, respectively.

Current budget expenditures are part of budget expenditures that ensure the current functions of government bodies, budgetary institutions, the provision of state funds to other budgets and individual sectors of the economy in the form of grants, subsidies or subventions for current functioning, as well as other expenses not included in capital expenditures.

In accordance with the public purpose (the economic grouping of budget expenditures by economic purpose reflects the functions performed by the state - economic, social, defense, etc.), all federal budget expenditures are divided into four large groups:

Expenses for the national economy and support of the economy;

Expenses for social and cultural needs;

military spending;

Management costs.

The structure of budget expenditures by these groups has been relatively stable in our country for many years, demonstrating long-established priorities in the distribution of budget funds. The bulk of the resources (about half of all budgetary funds) were directed to the national economy and support of the economy, which ensured the fulfillment of the economic function of the state; and only about a third of the budget was spent on social and cultural events.

The basis of the sectoral grouping of federal budget expenditures is the generally accepted division of the economy into sectors and activities:

In the production sector, they are subdivided according to the branches of the national economy: the development of industry, agriculture, transport, communications, etc.;

In non-manufacturing by industry and type social activities: education, culture, health care, social security, public administration, etc.

Such a division of public expenditures (as well as by their role in reproduction) helps to identify the proportions in the distribution of budgetary funds, but already by industry. By changing these proportions, the state can achieve the necessary shifts in the sectoral structure of social production.

The classification of expenses according to their intended purpose (economic content) is a necessary basis for exercising financial control over the use of budgetary funds. The federal budget still retains the purpose of allocated appropriations, reflecting specific types of expenditure financed by the state. So, as part of the costs of the national economy, it is customary to single out: the costs of capital investments, subsidies, operating expenses, etc. For institutions and organizations in the non-productive sphere, the costs of wages, scholarships, medicines, food, current and major repairs, etc.

At the same time with economic classification budget expenditures, other groupings are also used, including the organizational grouping, which is based on the distribution of appropriations by target programs and management levels. The grouping of expenditures by targeted programs indicates specific recipients of budgetary funds responsible for the efficient use of allocated budgetary resources.

Also in the economic literature, one can find a classification of public expenditures by sources for budget allocations, expenditures from reserve and insurance funds, credit sources of financing (in the public sector of the economy, such a source as self-financing can also be used).

The listed groups of expenses are determined by subject matter. But, as already mentioned, government spending can be classified according to other criteria (by role in the reproductive process, by intended purpose, etc.).

Provision of budgetary funds is carried out in the following forms:

1. Allocation for the maintenance of budgetary institutions. Budget appropriations are funds provided by the budget list to the recipient or manager of budget funds. Budgetary institutions spend budgetary funds for the following purposes:

Salary;

Transfer of insurance premiums to state off-budget funds;

Transfers to the population;

Travel and other payments to employees;

Payment for goods, works, services under concluded contracts or in accordance with approved estimates without concluding contracts.

2. Funds for payment for goods, works and services performed by individuals and legal entities under state or municipal contracts (all purchases of goods, works, services in the amount of more than 2,000 minimum wages are carried out exclusively on the basis of state or municipal contracts).

3. Transfers of the population. Budgetary funds for financing obligatory payments to the population (pensions, scholarships, allowances, compensations and other social payments).

4. Intergovernmental transfers

5. Budget loans to legal entities, including tax credits, deferrals and installment plans for the payment of taxes and other obligations

6. Investments in the authorized capital of existing or newly created legal entities.

Federal budget expenditures are funds directed to finance the costs of a nationwide nature. They express the economic relations associated with the distribution and redistribution of national income used for national purposes. Federal budget expenditures are approved by the federal law on the federal budget for the next financial year.

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

Ensuring the activities of the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, the Central Election Commission of the Russian Federation, federal executive bodies and their territorial bodies, other expenses for general government according to the list determined when approving the federal law on the federal budget for the next financial year;

The functioning of the federal judiciary;

Carrying out international activities in the general federal interests (financial support for the implementation of interstate agreements and agreements with international financial organizations, international cultural, scientific and informational cooperation of federal executive bodies, contributions of the Russian Federation to international organizations, other expenses in the field of international cooperation determined upon approval of the federal law on the federal budget for the next financial year);

National defense and state security, the implementation of the conversion of defense industries;

Basic research and promotion of scientific and technological progress;

State support for rail, air and sea transport;

State support for nuclear energy;

Elimination of the consequences of emergency situations and natural disasters on a federal scale;

Exploration and use of outer space;

Formation of federal property;

Service and repayment of the public debt of the Russian Federation;

Compensation to state non-budgetary funds of expenses for the payment of state pensions and benefits, other social payments to be financed in accordance with the legislation of the Russian Federation at the expense of the federal budget;

Replenishment of state stocks of precious metals and precious stones, state material reserve;

Holding elections and referendums of the Russian Federation;

Federal investment program;

Ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels;

Ensuring the implementation of individual state powers transferred to other levels of government;

Financial support of subjects of the Russian Federation;

Official statistics;

Other expenses.

Federal budget funds are used to finance activities of regional and local importance included in targeted regional and local programs. In agreement with regional and local authorities, the following types of expenses are financed jointly at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and the local budgets:

State support for industries (with the exception of nuclear energy), construction and the construction industry, Agriculture, automobile and river transport, communications and road facilities, subways;

Ensuring law enforcement activities;

Ensuring fire safety;

Scientific - research, experimental - design and design - survey work, providing scientific - technical progress;

Ensuring social protection of the population;

Ensuring the protection of the natural environment, protection and reproduction of natural resources, ensuring hydrometeorological activities;

Ensuring the prevention and elimination of consequences of emergency situations and natural disasters of interregional scale;

Development of market infrastructure;

Ensuring the development of federal and national relations;

Ensuring the activities of election commissions of the subjects of the Russian Federation in accordance with the legislation of the Russian Federation;

Ensuring the activities of the media;

Financial assistance to other budgets;

Other expenses that are jointly administered by the Russian Federation, constituent entities of the Russian Federation and municipalities.

2. Analysis of the state budget of the Russian Federation

The state budget consists of 2 parts: expenditure and revenue. The revenue part shows where the funds come from to finance the state and its activities, which sections of society deduct more income. State revenues are unstable and depend on the specific economic conditions of the country's development, carried out economic policy and market conditions. Changes in the processes of the economy depend on changes in the structure of budget revenues. Expenses show for what purposes state funds are directed.

In 2008, the President of the Russian Federation signed a law on a 3-year budget. "Three-year plan", in his opinion, will provide an opportunity to plan their expenses for the medium term, as well as create the conditions necessary to curb price increases.

The federal budget for 2009-2010 is aimed at improving the living standards of the population, as well as ensuring security and building capacity for the sustainable development of the country.

Budget revenues

State budget revenues are material (monetary) resources that come in a mandatory and free of charge manner in accordance with the tax legislation of the Russian Federation into the "hands" of federal government bodies.

State budget revenues include:

1. Own income from federal budget taxes

2. Own non-tax revenues (paid services provided by the relevant state authorities)

3. Fund balances at the end of last year

4. Free and irrevocable transfers.

Taxes are the main source of replenishment of the state budget.

Consider a table that shows the revenue side of the state budget

Table 2 - Incomes and expenditures of the budget for the year.

oil and gas revenues. The calculation of oil and gas budget revenues includes income from the mineral extraction tax, export duties on oil and gas. 1/3 of the federal budget is oil and gas revenues. This tells us how much the Russian Federation depends on oil and gas production. In the table we see that the share of the indicator is falling. In 2009, 35.87%, in 2010, 31.5%, and in 2011, 29%. Oil and gas production revenues have decreased and the reasons for this: a decrease in GDP growth, a fall in the dollar, a decrease in oil prices, and an increase in inflation.

Non-oil and gas revenues are revenues excluding oil and gas revenues

Government spending is money that

directed to the country's expenses, to financial support of the tasks and functions of the state.

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Introduction	3
Chapter 1. State budget of the Russian Federation	5
1.1 The concept and essence of the state budget	5
1.2Social policy of the Russian Federation	14
Chapter 2. Analysis of the state budget of the Russian Federation	18
2.1Structure and dynamics of the state budget of the Russian Federation	18
2.2Analysis of revenues and expenditures of the state budget	19
2.3 Social policy analysis	26
Chapter 3. Ways to improve the state budget of the Russian Federation	29
Conclusion	36
Bibliography	38

Introduction

The central place in the system of public finances is occupied by the state budget - it is the financial plan of the state for the current financial year that has the force of law. In accordance with Article 6 of the RF BC, "The budget is a form of formation and spending of funds intended for financial support of the tasks and functions of the state and local self-government."
By accumulating funds with the help of the state budget, the state, through financial mechanisms, performs the political, economic and social functions assigned to it by society, namely the maintenance of the state apparatus, the army, law enforcement agencies, the implementation social programs, implementation of priority economic tasks, etc.
The state budget consists of 2 complementary interconnected parts: revenue and expenditure. The revenue part shows where the funds come from to finance the activities of the state, which sections of society deduct more from their income. The structure of income is not constant and depends on the specific economic conditions of the country's development, market conditions and the economic policy pursued. Any change in the structure of budget revenues reflects changes in economic processes. The expenditure part shows for what purposes the funds accumulated by the state are directed.
It should be noted that the budget, as a fund of funds, never exists in its entirety, because as incomes come in, they turn to cover expenses. It is only a plan for the formation and use of a nationwide fund of funds, that is, a list of state revenues and expenditures, agreed with each other, both in terms of volume and timing of receipt and use.
In connection with changes in budget legislation, the basis of budget planning is the "rolling three-year" method, in which the previously approved designs for the second and third years of the three-year period become the main budget for the next budget with the annual addition of new third year designs to them.
The federal budget for 2009-2011 is aimed at improving the living standards of the population and increasing all obligations to citizens in support of strategic and innovative industries, ensuring security and creating potential for the sustainable development of the country. According to the federal law "On the federal budget for 2009 and the planning period of 2010 and 2011", the projected total federal budget revenues for 2009 amounted to 10.9 trillion. rubles, for 2010 and 2011 in the amount of 11.7 and 12.8 trillion. rubles. Federal budget expenditures for 2009 are projected at 9 trillion. rub., for 2010 10.3 trillion. rub., and in 2011 11.3 trillion. rub. A federal budget surplus of 1.9 trillion is predicted. rubles in 2009, 1.4 trillion. rubles in 2010 and 1.5 trillion. rubles in 2011.

Chapter 1. The State Budget of the Russian Federation

1.1 The concept and essence of the state budget
The state budget – this is the main financial plan for the formation, distribution and use of the centralized monetary fund of the state or administrative-territorial formation, approved by the relevant legislative (representative) body of state power.
The state budget is the central link of the financial system. Its main purpose is, with the help of financial resources, to create conditions for the effective development of the economy, the solution of national problems, and the strengthening of defense capability. The state budget serves as the main instrument of the state in the centralization and redistribution of gross social income.

The state budget can be defined as the balance of planned expenditures and government revenues over a certain period (usually a year). The state budget contains: a list of spending programs: education, defense, etc.; and a list of sources of income.

Distinguish actual, structural and cyclic state budgets.

The actual budget is the sum of the federal government's actual spending minus the amount of taxes received for the budget year.

The actual budget does not allow us to judge whether the budget is aimed at expanding or reducing demand.

The structural budget is an estimated budget that shows government spending and revenues, assuming the economy is at a natural level national product and the natural rate of unemployment.

The cyclical budget is the difference between the actual and structural budgets. The cyclical budget shows the impact of the economic cycle on the budget.

Each state needs a budget to meet its objective needs in money fund which serves to fulfill its political, economic and social functions. The state budget has the following functions:

distribution (redistribution).

Control.

Stimulating.

Stabilizing.

Regulatory.

Budget objectives include:

Formation of a budget fund (budget revenues).

Use of the budget fund (budget spending).

Control.

Budget revenues are tax and non-tax revenues, including revenues from foreign economic activity and revenues from the sale of property owned by the state.

Budget revenues are generated from taxes, as well as some other types of revenues, called non-tax revenues (revenues from the sale and use of state property, from foreign economic activity, etc.). The structure of the revenue part of the budget is not constant, it is subject to change depending on the conditions of the country's development, the specific socio-economic situation and the directions of state policy. For example, tax revenues increase with the growth of economic activity in the country, income from the sale of state property - during privatization.

Budget expenditures - funds directed to international activities, national defense, law enforcement and security, industry, energy and construction, agriculture and fisheries, social and cultural events.

The purpose of budget expenditures is to financially support the activities of the state in the performance of its economic functions - the distribution of resources, redistribution and stabilization. Budget expenditures are directed, first of all, to the public sector of the economy to finance the activities of government bodies for the production public goods(defence, law enforcement, culture and art, healthcare, education, science, etc.), as well as support for state-owned enterprises. Part of the expenditure is also carried out outside the public sector: at the expense of state funds, benefits are provided to poor citizens, pensions and scholarships are paid, and state orders are paid, in the execution of which private firms were involved. Budget expenditures, their volume and structure are subject to more frequent changes than its revenues.

The balance of the state budget is the ratio of cash income and expenditures of the state. As a result of the execution of the budget, three situations may arise:

If the revenues and expenditures of the state budget are equal, then they say that there is a balance of the state budget.

The excess of state budget revenues over expenditures creates a state budget surplus.

The excess of state budget expenditures over its revenues creates a state budget deficit.

As a result of the accumulation of the budget deficit, the public debt is formed. Public debt is the unpaid amount of officially recognized direct obligations of governments to other sectors of the economy and the rest of the world, which was formed as a result of their operations in the past and must be repaid through the operations of these authorities in the future or restructured into perpetual debt. Public debt is divided into external and internal.

The result of the financial activity of the state is expressed in the excess of expenditures over incomes, i.e. in short supply. Considered normal financial position country, if the level of budget deficit (to GDP) does not exceed 3%. It is also important how the state budget deficit is covered (inflationary or non-inflationary way), what is the ratio of internal and external sources of financing the budget deficit.

The budget structure of the state is determined by its state structure, enshrined in the Constitution of the Russian Federation. In accordance with Article 1 of the Constitution of the Russian Federation, the Russian Federation is a democratic federative legal state with a republican form of government. The Russian Federation consists of republics, territories, regions, cities of federal significance, an autonomous region, autonomous districts - equal subjects of the Russian Federation. The budget structure is defined by the law of the RSFSR "On the fundamentals of the budget structure and the budget process in the RSFSR" dated October 10, 1991 and the Budget Code of the Russian Federation, as an organization of the budget system and the principles of its construction.
The budget system of the Russian Federation is based on economic relations and legal norms as a set of the federal budget, the budgets of the constituent entities of the Russian Federation (regional, district, republican, territorial), local budgets (city, district, rural, settlement) and the budgets of state non-budgetary funds. That is, the budget system consists of three levels:
the first level is the federal budget and the budgets of state off-budget funds;
the second level - the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;
the third level - local budgets; one
The goals of the budgets of each level are fixed by spending authorities and in the main areas are as follows:

the federal budget finances public expenditures for the fulfillment by Russia of its federal functions, such as: the maintenance of the armed forces and law enforcement agencies, international activities and servicing the public debt, financial support for budgets of other levels, social services to society (health, education, social policy, fundamental science, culture , art, etc.);
the budget of the constituent entity of the Russian Federation finances the costs of fulfilling its managerial functions, the socio-economic development of the region (support for industrial enterprises, energy and construction, agriculture and fisheries, education, social policy, etc.);
local budgets finance the costs of regulating the distribution of productive forces in the territory, creating local social and production infrastructure, social programs to support the population (housing and communal services, landscaping, maintenance of health care facilities, cultural education, etc.).

The federal budget and the budgets of state extra-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner prescribed municipal statutes. 2

State off-budget funds – state funds of funds formed outside the federal budget, managed by state authorities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to:

1. social security by age;

2. social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security;

3.social security in case of unemployment;

4. health protection and free medical care.

State off-budget funds Russian Federation are:

Pension Fund of the Russian Federation;

Legal regime pension fund defined by the Regulations "On the Pension Fund of the Russian Federation", approved by the Decree of the Supreme Council of the Russian Federation of December 27, 1991 (Bulletin of the SND and the Supreme Court of the Russian Federation. 1992. No. 5 Art. 180). The Pension Fund of the Russian Federation is subordinate to the Government of the Russian Federation, to which it annually reports on the results of its activities. The budget of the Pension Fund is annually approved by the highest legislative body of the country. The funds of the Fund are state property. The fund is formed at the federal level and in the constituent entities of the Russian Federation, which makes it possible to make payments to all pensioners, regardless of their place of work and place of residence.
The sources of formation of the Pension Fund include:

employers' insurance premiums; insurance premiums citizens of the Russian Federation;
appropriations from the federal budget allocated for the payment of pensions and various kinds allowances; funds reimbursed to the Pension Fund by the Employment Fund of the Russian Federation in connection with the appointment of early pensions for the unemployed, voluntary contributions, etc.

The main tasks of the Pension Fund include the following:
1) targeted collection and accumulation of funds for the payment of pensions and benefits for children, as well as the organization of their financing;
2) participation of a long-term basis in financial: federal and regional programs for social support of the population;
3) expanded reproduction of the fund's resources based on the principles of self-financing, etc.

Social Insurance Fund of the Russian Federation;

This fund was created to finance social insurance costs. Its sources are: employers' insurance premiums; insurance premiums of citizens engaged in entrepreneurial activities; insurance premiums for a number of categories of citizens and other income. The funds accumulated in this way are used to pay benefits for temporary disability, for pregnancy and childbirth, for the birth of a child, for child care and for other purposes of social insurance.

Federal Compulsory Medical Insurance Fund;

In accordance with the Law of the Russian Federation “On the medical insurance of citizens in the Russian Federation”, federal and territorial funds for compulsory medical insurance have been created, legal framework functioning of which are the relevant Regulations approved by the Resolutions of the Supreme Council of the Russian Federation of February 24, 1993 No.
The activities of these funds are aimed at the implementation public policy in the field of compulsory medical insurance of citizens as an integral part of state social insurance. The federal fund is created by the Government of the Russian Federation, and territorial funds are formed respectively by the representative executive authorities of the republics within the Russian Federation and other subjects of the Federation. The main sources of formation of federal and territorial funds are the insurance premiums of economic entities for compulsory health insurance; budget appropriations and other receipts. The funds received are used to finance compulsory health insurance and other related activities. The budget of the Federal Compulsory Medical Insurance Fund and the report on its implementation are annually reviewed by the State Duma.

State Employment Fund of the Russian Federation.

In order to ensure professional retraining and retraining of personnel, material support for the unemployed, the organization and functioning of labor exchanges in accordance with the Law of the Russian Federation "On Employment in the Russian Federation" (VVS RSFSR. 1991. No. 18. Art. 565; 1992. No. 34. Art. 1974) created a special employment service. The State Employment Fund of the Russian Federation operates in accordance with the Regulations approved by the Decree of the Supreme Council of the Russian Federation of June 8, 1993. Its sources are: compulsory insurance contributions from employers, compulsory insurance contributions from earnings, budgetary appropriations, voluntary contributions and other receipts.
In accordance with the legislation of the Russian Federation, a fund of funds is formed as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate, which is called the target budget fund.
The budget process is the activity of state authorities, local governments and participants in the budget process, regulated by law, in drawing up and reviewing draft budgets, draft budgets of state non-budgetary funds, approving and executing budgets and budgets of state non-budgetary funds, as well as monitoring their execution.
An integral part of the budget process is budget regulation, which is a partial redistribution of financial resources between budgets of different levels.
There are four groups of budgetary regulation methods:
1) establishment and distribution of regulatory sources of budget revenues;
2) redistribution of budgetary sources themselves;
3) gratuitous assistance provided to lower budgets at the expense of the higher budget;
4) loans allocated to one budget from the funds of other budgets.
The main method of budgetary regulation is the establishment of fixed and regulatory revenues.
Fixed income is income that, in accordance with the law, in full or in a firmly fixed share (as a percentage) on a permanent or long-term basis (at least five years) is received by the relevant budget.
Regulating budget revenues are revenues that are transferred to the budget in order to balance its revenues and expenditures, in the form of percentage deductions from taxes and other payments according to the standards determined when approving the budget for the coming financial year. 3
If the above methods are not sufficient to achieve a balance of a specific budget, methods of providing direct financial support from a higher budget to a lower one in the form of grants, subventions or subsidies are applied.
Grant - budgetary funds provided to the budget of another level of the budget system of the Russian Federation on a gratuitous and irrevocable basis to cover current expenses.
Subvention - budget funds provided to the budget of another level of the budget system of the Russian Federation or a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses.
Unlike a grant, a subvention is provided to finance a specific event for a certain period of time and, if it is not used on time or used for other purposes, is subject to return to the body that provided it. In case of violation of the conditions for the provision and use of subventions, their allocation is terminated.
Subsidies are budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses.
Transfer - along with the traditional methods of budgetary regulation, a transfer is distinguished, which refers to the transfer of funds from the fund for financial support of regions to the budgets of a lower territorial level. The named fund is formed at the expense of percentage deductions from incomes actually arriving in the higher budget.

1.2 Social policy of the Russian Federation

In all countries, public consumption funds are formed to solve social problems. One of the directions of using public funds for the consumption of budgetary funds is the maintenance of disabled and elderly citizens, the provision of material assistance to certain groups of the population (single mothers, families who have lost their breadwinner, families with many children, etc.). The amount of funds allocated for the social protection of citizens depends on the level of economic development of the country, the state of the sphere of material production. The source of the formation of state funds, from which measures for the social protection of the population are financed, is the national income created by able-bodied citizens and then redistributed through the budget system and extra-budgetary funds.
Pension Fund. Its purpose is the state management of pensions for citizens. The pension fund is formed mainly at the expense of the unified social tax coming from the federal budget, and insurance premiums of enterprises of all forms of ownership, employees, for compulsory pension insurance for the payment of the insurance part of the labor pension. The funds concentrated in the Pension Fund are used to pay state labor pensions, pensions for the disabled, allowances for children aged one and a half to six years, compensations to pensioners, etc.
The Social Insurance Fund of the Russian Federation is the second largest fund. Its purpose is to finance the payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, care for a child up to one and a half years old, financing the organization of sanatorium treatment and recreation, etc.
The sources of formation of the Social Insurance Fund of the Russian Federation are: insurance premiums of enterprises and organizations of all forms of ownership in the amount of 5.4% of the amount of accrued wages; appropriations from the republican budget of the Russian Federation; voluntary contributions of legal entities and individuals, etc.
Budget appropriations are one of the important sources of these social funds. Budgetary funds come to these funds mainly in the form of contributions from budgetary institutions for the citizens working in them. Budget subsidies may also be directed to off-budget funds.
The largest allocations from the budget are allocated to finance social security institutions (12%), social assistance (16%), pensions for military personnel (16%) and law enforcement officers (10%). Of the total amount of budgetary funds allocated for social policy, most - over 60% goes through the regional (40%) and local budgets (20%). The federal budget finances mainly pensions for military personnel and employees, law enforcement agencies, as well as expenses for the implementation of migration policy.
Regional budgets finance mainly social security institutions, social assistance, other social policy measures, youth policy, benefits for citizens with children. These funds are used for the construction and maintenance of nursing homes for the elderly and disabled, for providing disabled people with means of transportation, prostheses, for their education and employment, for providing them with sanatorium and resort assistance, for social assistance to the poor, large families, single mothers, etc.
etc.................

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Introduction

1. Theoretical part

1.5 Factors affecting the state budget

2. Analytical part

2.1 Analysis of the structure and dynamics of the state budget of the Russian Federation

2.2 The state and specifics of the budget of the transitional economy of Russia

2.3 The problem of the state and formation of the state budget

2.4 Ways to improve the state budget of the Russian Federation

Conclusion

Bibliography

Introduction

financial stability intergovernmental transfer

In a globalized economy, effective and responsible management of public finances is fundamental to the sustainability of national fiscal systems, as well as overall financial security and sustainable economic growth. Stability and long-term sustainability of budgets and public finances in a broader context is the most important condition for managing the increasing risks of the functioning of public finances. These risks are mainly due to the action of factors such as price fluctuations in commodity markets, in particular oil; instability of income from foreign trade and international capital, etc. For Russia, the importance of the effective use of budgetary resources to achieve the goals and priorities of state policy is growing, as citizens demand better and more affordable public services and more efficient and transparent public administration. Progress in solving this strategic task is one of the prerequisites for achieving Russia's long-term development goals. In recent years, serious efforts have been made to modernize the public financial management system. In Russia, this process began with the restoration of effective fiscal control and financial stability, and since the early 2000s it has switched to a comprehensive modernization of the public finance management system, including the creation of the Stabilization Fund, the implementation of tax reforms, the formation of a new system of interbudgetary relations and the introduction of medium-term budgeting. results oriented. Based on the practical experience accumulated to date, many principles, standards and criteria that have become generally recognized have been formulated, which provide a reliable basis for further progress in the field of public financial management.

The globalization of the economy poses new risks to the stability of public financial management, in particular through the impact on public finances from uncertainty and sharp changes in the prices of commodities such as oil; underlying demographic trends (eg population aging leading to higher requirements for pensions, social security and healthcare); the growing interdependence of taxation systems. These issues highlight the need for sound and well-organized financial management practices to limit adverse effects at the national level.

The budget represents a system of economic relations between the state, economic entities and the population. With the help of the budget, issues of financial regulation in the Russian Federation are solved both at the macro level and in individual regions and at the level of local government. The state uses the budget as one of the main instruments for ensuring its activities and pursuing economic and social policy. The budget system is one of the most important institutions of any state, the effectiveness of which has a direct impact on the quality of economic growth and the level of social welfare. It is this fact that explains such serious attention that has recently been given to issues of the budget structure and the budget process. In recent years, great success has been achieved in the field of building an efficient and effective budget system in Russia. However, many questions remain to be resolved. First of all, this refers to the improvement of the budget structure, the reform of interbudgetary relations, the delimitation of powers of various participants in the budget process, the improvement of the state control system, and the transition of the financial system to result-oriented budgeting. In order to fully implement what has been planned in this area, it is necessary to have a clear idea of ​​the current state of the public sector, the basic principles of its functioning, the existing problems in the formation of the state budget and possible development prospects, taking into account international experience. The purpose of the work is to develop proposals for improving the efficiency of Russia's budget policy. To achieve this goal, the following tasks were solved in the work: - the role and importance of the state budget in the country's economy was considered; - an analysis of the budget as the basis for ensuring the long-term financial stability of Russia was carried out; - the features of the formation of interbudgetary transfers at the expense of the federal budget are considered; - Measures were developed to improve the efficiency of Russia's budget policy. The object of the study is the budgetary policy of the state. The subject of the study is the state budget. When writing the work, laws and regulations, works of leading Russian and foreign experts, materials of periodicals. The main advantage of the sources used is a comprehensive presentation of the main directions of the budget structure and the budget system, as well as the state budget of the Russian Federation. The practical significance of the work lies in the fact that its main recommendations and directions can be used to improve the efficiency of budget policy and the state budget of the Russian Federation.

1. Theoretical part

1.1 Concept, features of the state budget

The central place in the system of public finances is occupied by the state budget - the financial plan of the state for the current financial year that has the force of law. The Budget Code of the Russian Federation defines the budget as "a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local government." Thus, by accumulating funds with the help of the state budget, the state, through financial mechanisms, performs the political, economic and social functions assigned to it by society, namely the maintenance of the state apparatus, the army, law enforcement agencies, the implementation of social programs, the implementation of priority economic tasks, etc. d.

In the formation and development of the economic and social structure of society, an important role is played by state regulation carried out within the framework of the policy adopted at each historical stage. One of the mechanisms that allow the state to pursue economic and social policy is the financial system of society and the state budget, which is part of it. It is through the state budget that the impact on the formation and use of centralized and decentralized funds of funds is made.

Fig.1 Grouping of Russian regions depending on budget deficit/surplus

The budget, as a fund of cash, never exists in its entirety. The budget is only a plan for the formation and use of a nationwide fund of funds, that is, a list of state revenues and expenditures, agreed with each other, both in terms of volume and timing of receipt and use. The budget is a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local self-government.

With the help of the state budget, state authorities receive financial resources for the maintenance of the state apparatus, the army, the implementation of social measures, the implementation of economic tasks, i.e. to carry out the functions assigned to it by the state. The state budget, being the main financial plan of the state, gives the authorities a real economic opportunity to exercise power. The budget reflects the amount of financial resources needed by the state and thereby determines tax policy in the country. The budget fixes specific areas of spending funds, the redistribution of national income and gross domestic product. The budget structure, in turn, determines the organization of the state budget and the country's budget system, the relationship between its individual links, the legal basis for the functioning of budgets included in the budget system, the composition and structure of budgets, the procedural aspects of the formation and use of budget funds. The budget system of the Russian Federation is based on economic relations and the state structure of the Russian Federation, regulated by the rule of law, the totality of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds

Fig. 2 Share of some indicators of the budgets of the subjects of the Federation in the consolidated budget of Russia in 2011-2012, %

The construction of a modern budget system began in 1991 and took place against the backdrop of serious transformations in Russian economy which to a large extent determined the primary tasks facing the budget system. A special place among them is occupied by the need to adapt the economy to market conditions management. The organizational structure of the budget system depends entirely on the form of government. In states with a federal structure, along with the federal and local budgets, the budgets of the subjects of the Federation are allocated. Budgets of lower levels are not included in the budgets of higher levels. The foundations of the budget structure of the Russian Federation are determined by the Constitution of the country and its state structure as a federal republic, the subjects of the Federation of which are the republics within the Russian Federation, territories, regions, autonomous districts. In accordance with the Constitution of the Russian Federation and the Budget Code of the Russian Federation, the budget system of the Russian Federation consists of three levels (Appendix 1):

the federal budget and the budgets of state off-budget funds;

budgets of subjects of the Russian Federation (regional budgets) and budgets of territorial state non-budgetary funds;

· local budgets, including: budgets of municipal districts, urban districts, budgets of intracity municipal formations of federal cities; budgets of urban and rural settlements.

State off-budget funds are cash funds intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. The budget of the municipality is a form of formation and spending of funds intended to ensure the tasks and functions related to the jurisdiction of local government

	1 quarter	2 semester	9 months
National issues, including:
national defense
National economy
environmental protection
Education
Health and sports
Social politics
Intergovernmental transfers

Fig.3 Cash execution of the federal budget in 2011 (in % of the budget list for the year)

Within the framework of the budgets of the constituent entities of the Russian Federation (regional budgets), the formation and expenditure of funds intended for solving problems and performing functions related to the subjects of the jurisdiction of the constituent entity of the Russian Federation are provided. The budget of the constituent entities of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of the constituent entity of the Russian Federation, which in turn, together with the federal budget, forms the consolidated budget of the Russian Federation. Consolidated budgets allow you to get a complete picture of all the income and expenditure of a region or country as a whole, they are not approved and serve for analytical and statistical purposes. The budget system of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and the budgets of the cities of Moscow and St. , city, township and rural budgets)

Fig.4 Scheme of the consolidated budget of the Russian Federation

As Fig. 1 shows, the budgets included in the budget system of the Russian Federation are independent and are not included in each other, i.e. the budgets of the constituent entities of the Russian Federation are not included in the federal budget, and local budgets are not included in the regional budgets. All budgets are developed and approved in the form federal laws, laws of the constituent entities of the Russian Federation and legal acts of representative bodies of local self-government, respectively.

Fig.5 Scheme of the consolidated budget of the Russian Federation

The characteristic of the budget system involves not only the definition of its structure, but also the principles of organization, which forms the content of the budgetary structure of the state. In accordance with the Budget Code of the Russian Federation (Chapter 5), the principles of functioning of the budget system of the Russian Federation are as follows:

unity of the budget system;

· differentiation of incomes and expenses between levels of the budgetary system; independence of budgets of different levels;

· completeness of reflection of incomes and expenses of budgets, budgets of the state non-budgetary funds; budget balance;

Efficiency and economy of the use of budgetary funds;

general coverage of budget expenditures;

publicity; the credibility of the budget;

· targeting and targeted nature of the use of budgetary funds.

The principle of unity of the budget system of the Russian Federation means the unity of the budget legislation of the Russian Federation, the principles of organization and functioning of the budget system, forms of budget documentation and reporting, budget classification of the budget system, sanctions for violation of budget legislation, a unified procedure for establishing and fulfilling expenditure obligations, generating revenues and spending budgets of the budget systems, management budget accounting and reporting of the budgets of the budget system, the unity of the procedure for the execution of judicial acts on foreclosure on budget funds. The principle of delimiting revenues and expenditures between budgets of different levels means securing, in accordance with the legislation of the Russian Federation, revenues and expenditures for the budgets of the budget system, as well as determining the powers of state authorities to generate revenues, establish and fulfill expenditure obligations. The principle of independence of budgets means:

1) the right and obligation of public authorities and local self-government bodies to independently ensure the balance of budgets and the efficient use of budgetary funds;

2) the right and obligation of public authorities and local governments at the appropriate level of the budget system of the Russian Federation to independently carry out the budget process;

3) the right of public authorities and local self-government bodies to establish, in accordance with the legislation of the Russian Federation on taxes and fees, taxes and fees to be credited to the budgets of the corresponding level of the budget system of the Russian Federation;

4) the right of state authorities and local self-government bodies to independently determine the forms and directions of spending budget funds (with the exception of expenses, the financial provision of which is carried out at the expense of subsidies and subventions from budgets of other levels);

5) the inadmissibility of establishing expenditure obligations to be fulfilled simultaneously at the expense of the budgets of two or more levels of the budget system of the Russian Federation, or at the expense of consolidated budgets, or without determining the budget, at the expense of which the fulfillment of the corresponding expenditure obligations should be carried out;

6) the inadmissibility of the direct fulfillment of the expenditure obligations of state authorities and local self-government at the expense of the budgets of other levels, as well as the introduction into force within fiscal year changes in budget legislation.

The principle of equality of budgetary rights of constituent entities of the Russian Federation, municipalities means determining the budgetary powers of state authorities of constituent entities of the Russian Federation and local self-government, establishing and fulfilling spending obligations, forming tax and non-tax revenues of the budgets of constituent entities of the Russian Federation and local budgets, determining the volume, forms and procedure for providing interbudgetary transfers in in accordance with the uniform principles and requirements established by the Budget Code of the Russian Federation. The principle of balance means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget. The principle of general (aggregate) coverage of expenditures means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit. The principle of publicity implies: the mandatory publication in the open press of approved budgets and reports on their implementation, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative bodies of state power and local self-government; obligatory openness for the society and the mass media of the procedures for consideration and decision-making on draft budgets. The principle of budget reliability means the reliability of forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures. Thus, compliance with the listed principles of the budget system allows you to properly organize the budget process and ensures the execution of all budget functions.

1.2 Socio-economic essence and structure of the state budget

Purposeful socio-economic development of the state is ensured by the formation of various centralized funds, and, above all, a nationwide fund of funds - the state budget. The state budget is the leading link in the country's financial system. The general concept of the budget is given in Article 6 of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC). “The budget is a form of formation and spending of funds intended for financial support of the tasks and functions of the state of local self-government” budget reporting, which ensures the comparability of indicators of the budgets of the budget system of the Russian Federation. The determination of the principles of appointment, the structure of the codes of the budget classification of the Russian Federation, as well as the assignment of codes to the components of the budget classification of the Russian Federation, which, in accordance, are the same for the budgets of the budgetary system of the Russian Federation, are carried out by the Ministry of Finance of the Russian Federation. The budget classification of the Russian Federation includes:

Classification of budget revenues;

Classification of budget expenditures;

Classification of sources of financing budget deficits;

Classification of operations of public legal entities (hereinafter referred to as the classification of operations of the public administration sector).

The RF budget revenue classification code consists of:

1) code of the chief administrator of budget revenues;

2) code of the type of income;

3) income subtype code;

4) classification code for operations of the general government sector related to budget revenues. The list and codes of the main administrators of budget revenues, the types (subtypes) of budget revenues assigned to them are approved by the law (decision) on the relevant budget. The income type code includes a group, subgroup, item, subitem and income element.

Groups and subgroups of budget revenues that are common for the budgets of the budgetary system of the Russian Federation are:

1) tax and non-tax revenues:

Taxes on income, income;

Taxes and social contributions;

Taxes on goods (works, services) sold on the territory of the Russian Federation;

Taxes on goods imported into the territory of the Russian Federation;

taxes on total income;

Property taxes;

Taxes, fees and regular payments for the use of natural resources;

Government duty;

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

Income from foreign economic activity;

Income from the use of state and municipal property;

Payments for the use of natural resources;

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

Income from the sale of tangible and intangible assets;

Administrative fees and charges;

Fines, sanctions, damages;

Incomes of the budgets of the budgetary system of the Russian Federation from the return of the balances of subsidies, subventions and other inter-budget transfers with a special purpose, of previous years;

Return of balances of subsidies, subventions and other inter-budgetary transfers with a special purpose of previous years;

Index
General government expenses, of which:
Servicing the public debt
national defense
National Security and Law Enforcement
National economy
Department of Housing and Utilities
environmental protection
Education
Culture, cinematography and media
Health and sports
Social politics

Rice. 7 General government spending 2009-2012 (% of GDP) non-tax revenues

2) gratuitous receipts:

Gratuitous receipts from non-residents;

Gratuitous receipts from other budgets of the budgetary system of the Russian Federation;

Gratuitous receipts from state (municipal) organizations;

Gratuitous receipts from non-governmental organizations;

Donations from supranational organizations;

Other gratuitous receipts.

The income element code is set depending on the authority to establish and regulate taxes, fees and other obligatory payments, other budget revenues of the budget system of the Russian Federation, as well as depending on the availability of rights to claim payers for non-tax income and gratuitous receipts and corresponds to the budget of the budgetary systems of the Russian Federation

Index
Federal budget
Deficit (-) / Surplus (+)
Consolidated budgets of subjects of the Russian Federation
Deficit (-) / Surplus (+)
General government budget
Deficit (-) / Surplus (+)

Fig. 8 Execution of revenues and expenditures of budgets of all levels of government in 2008-2012 (% of GDP)

The income elements common for the budgets of the budgetary system of the Russian Federation are:

1) the federal budget;

2) budgets of subjects of the Russian Federation;

3) budgets of municipal districts;

4) budgets of city districts;

5) budgets of intracity municipal formations of federal cities of Moscow and St. Petersburg;

6) budgets of urban and rural settlements;

7) the budget of the Pension Fund of the Russian Federation;

8) the budget of the Social Insurance Fund of the Russian Federation;

9) the budget of the Federal Compulsory Medical Insurance Fund;

10) budgets of territorial funds of obligatory medical insurance.

To detail receipts by income classification codes, the income subtype code is used. The Ministry of Finance of the Russian Federation approves the list of codes of subtypes by types of income, the main administrators of which are the state authorities of the Russian Federation, central bank of the Russian Federation, management bodies of state non-budgetary funds of the Russian Federation and (or) budgetary institutions under their jurisdiction. The code for classifying budget expenditures consists of:

1) code of the main manager of budgetary funds;

2) code of the section, subsection, target item and type of expenses;

3) classification code for operations of the general government sector related to budget expenditures.

The sections and subsections of the classification of budget expenditures that are common for the budgets of the budgetary system of the Russian Federation are:

1. national issues;

2. national defense;

3. national security and law enforcement;

4. national economy;

5. housing and communal services;

6. environmental protection;

7. education;

8. culture, cinematography, mass media;

9. health care, physical culture and sports;

10. social policy;

11. interbudgetary transfers;

The list and codes of target articles and types of budget expenditures are approved as part of the departmental structure of expenditures by a law (decision) on the budget or, in cases established by the Budget Code of the Russian Federation, by a consolidated budget list of the corresponding budget. The classification code for sources of financing budget deficits consists of:

1) the code of the chief administrator of sources of financing budget deficits;

2) the code of the group, subgroup, article and type of source of financing of budget deficits;

3) a classification code for operations in the general government sector related to sources of financing budget deficits.

Groups and subgroups of sources of financing budget deficits that are common for the budgets of the budgetary system of the Russian Federation are:

1) sources domestic financing budget deficits:

· government securities, the nominal value of which is indicated in the currency of the Russian Federation;

loans credit organizations in the currency of the Russian Federation;

budget loans from other budgets of the RF budget system;

· credits of international financial organizations in the currency of the Russian Federation;

change in balances on accounts for accounting for budget funds;

· Other sources of internal financing of budget deficits.

2) sources external funding budget deficits:

Government securities, the nominal value of which is indicated in foreign currency;

Loans of foreign states, including targeted foreign loans (borrowings), international financial organizations, other subjects of international law, foreign legal entities in foreign currency;

Credits of credit organizations in foreign currency;

Other sources of external financing of budget deficits.

The list of items and types of sources of financing budget deficits is approved by the law (decision) on the relevant budget when approving sources of financing the budget deficit

Indicators
Estimated federal budget revenues for 2008
Forecast of federal budget revenues for 2009
Deviation
Macroeconomic indicators (total)
increase in GDP
change in export volumes and other volume indicators
change in import volumes
increase in the exchange rate of the US dollar against the ruble
change in export prices for natural gas
change in the price of Urals oil
Factors not related to macroeconomic indicators

Fig. 9 Factor analysis of the deviation of the forecast of federal budget revenues for 2011 compared to 2010

Groups and articles of operations of the public administration sector that are common for the budgets of the budgetary system of the Russian Federation are:

1) income:

tax revenues;

Property income;

Income from the provision of paid services;

Amounts of forced withdrawal;

Gratuitous receipts from budgets;

Contributions for social needs;

Income from operations with assets;

Other income;

2) costs:

Remuneration of labor and accruals on payroll payments;

Payment for works, services;

Service of the state (municipal) debt;

Free transfers to organizations;

Free transfers to budgets;

Social Security;

Asset transaction costs;

Other expenses;

3) receipt of non-financial assets: increase in the value of fixed assets; increase in the value of intangible assets; increase in the value of non-produced assets; increase in the cost of inventories;

4) disposal of non-financial assets: decrease in the value of fixed assets; decrease in the cost of intangible assets; decrease in the value of non-produced assets; decrease in the cost of inventories

5) receipt of financial assets:

Receipt to budget accounts;

Increase in the value of securities, except for shares and other forms of participation in capital;

Increase in the value of shares and other forms of participation in capital;

Increase in debt on budget loans;

Increase in the value of other financial assets;

Increase in other receivables;

6) retirement of financial assets: retirement from budget accounts; decrease in the value of securities, except for shares and other forms of participation in capital; decrease in the value of shares and other forms of participation in capital; reduction of debt on budget loans and credits; decrease in the value of other financial assets; reduction of other debt;

7) increase in liabilities: increase in debt on domestic public debt; increase in debt on external public debt; increase in other accounts payable;

8) reduction of liabilities: reduction of indebtedness on domestic public debt; reduction of debt on external public debt; reduction of other accounts payable

The budget classification is due to the needs of:

forecasting, planning, formation and execution of budgets;

reference accounting and reporting;

· implementation of state financial control over the full and timely receipt of tax and other obligatory payments by categories of payers, as well as targeted and targeted use of funds;

Conducting an economic analysis of the state of state and municipal finance and the quality of their management;

· coding indicators of budgets and reporting in the implementation of information technology.

Thus rational and effective management public finance in the context of a wide variety of budget revenues and expenditures, as well as the complexity of budgetary relations, confirm the need to use a single legally approved system for accounting for financial flows.

1.3 The functions of the state budget in the modern economy

The essence of the state budget as an economic category is realized through its macroeconomic functions: distribution, control and the function of ensuring the existence of the state.

1. The manifestation of the distribution function is due to the fact that almost all participants enter into relations with the budget social production. The main object of budget distribution and redistribution is the net income received in society. Meanwhile, this does not exclude the possibility of redistribution through the budget and part of the cost of the necessary product (personal income tax), and sometimes national wealth. Due to the distributive function of the budget, the concentration of funds in the hands of the state and their further use in order to meet social needs.

The distribution and redistribution of funds occurs between individual industries and areas of activity, between individual segments of the population, between certain types of services. As a result of distribution and redistribution, various funds of monetary resources are formed - state and local budgets, social insurance funds, pension funds, employment funds, social protection funds, innovation fund.

The distributive function of the budget is also used for state intervention in the process of social production - regulation of the economic activity of enterprises, accelerating economic growth, strengthening the economic activity of entrepreneurs. Through the budget, the state influences not only the redistribution of national income, but also its production, the accumulation of funds, the sphere of consumption, the processes of demonopolization of the economy and the socialization of production, as well as its denationalization.

It is essential that the content of the distributive function of the budget is determined by the processes of redistribution of financial resources between various subdivisions of social production and strata of the population. It is important to note that none of the links in the financial system carries out such a multi-species (intersectoral, inter-territorial) and multi-level (republican, regional, city budget) redistribution of funds as the budget.

2. The control function lies in the fact that the budget objectively - through the formation and use of state funds - reflects the economic processes taking place in the structural links of the economy.

When forming state revenues, financial control is exercised over the correct collection of various types of taxes, the mobilization of other sources of income, compliance with the established proportions between them, the determination of the tax base, forms of preferential taxation, and the timing of receipt of income. When spending budgetary funds, the effectiveness of their use and their compliance with the intended purpose are monitored.

Financial control is exercised over the production, distribution and consumption of the total social product and national income, over the proportions that develop in the process of redistribution of national income.

3. The function of ensuring the existence of the state sets as its task the creation of a material and financial base for the functioning of the state; the content of the country's administration, presidential power, legislative and executive power, law enforcement and customs authorities, tax service.

1.4 The problem of balance and mechanisms for regulating the structure of the state budget

Budget balance is one of the fundamental principles of budget formation and execution, consisting in the quantitative correspondence (balance) of budget expenditures to the sources of their financing.

This principle, even in the presence of a budget deficit, makes it possible to achieve equality (balance) between the total value of budget revenues (budget revenues and sources of deficit coverage) and the volume of expenditures. The lack of budgetary balance breeds imbalance. If expenditures exceed budget revenues, the budget is in principle not feasible - an unbalanced budget is obviously unrealistic, an imbalance makes it fictitious. Budgeting with a surplus is also undesirable, since it is associated with an overestimated burden on the economy and a decrease in the overall efficiency of the use of budgetary funds. Hence, a balanced budget is a mandatory requirement for the preparation and approval of the budget. A balanced budget is designed to ensure the normal functioning of authorities at all levels. The imbalance of even a small part of the budgets leads to a delay in the financing of state and municipal orders, to failures in the system of estimated and budgetary financing, causing non-payments in national economy countries. That is why a balanced budget is especially important for Russia, where the financial situation during the reform period was characterized by an acute shortage of budgetary resources due to the crisis state of the economy.

The best way to ensure a balanced budget is to develop a deficit-free budget, in which the volume of expenditures, including the costs of servicing and repaying the state (municipal) debt, does not exceed the amount of income.

AT economic theory There are several approaches to solving the budget deficit problem.

The first concept: the budget should be balanced annually. But such a policy ties the hands of the state in solving an anti-cyclical long-term task. For example, the economy is experiencing long-term unemployment, which means that incomes of the population have fallen and tax revenues to the budget have decreased. In an effort to balance the budget, the government can either, firstly, increase tax rates, or, secondly, reduce public spending, or, thirdly, use a combination of these two measures. However, the consequence of these measures will not be an increase, but a reduction in aggregate demand.

Another example: inflation in a country. This results in increased cash income and growth in tax revenues. To eliminate budgetary surpluses, the government must either, firstly, reduce tax rates, or, secondly, increase government spending, or, thirdly, use a combination of both approaches. All this will increase inflation.

Conclusion: The annually balanced budget is not counter-cyclical, but pro-cyclical.

The second concept is that the budget should be balanced annually. For example, in the country economic downturn. To counter it, the government cuts taxes and increases spending, i.e. deliberately causes a deficit. Then comes the boom, then the government raises taxes and cuts spending. The resulting budget surplus will cover the public debt, which appeared during the recession.

Conclusion: The budget will be balanced not in 1 year, but during the cycle.

The third concept: the goal of public finance is to balance not the budget, but the economy. The main thing for the government is to maintain macroeconomic stability. To achieve this goal, you can enter any deficit.

Each of these concepts has strengths and weak sides. financial policy in our country focuses on the first concept.

If, however, it is not possible to avoid a budget deficit, even after exhausting the usual sources of financing, then in order to balance the budget, one has to resort to various forms of borrowing, which requires minimizing the size of the budget deficit at all stages of the budget process.

Balanced budget is achieved by different methods; some of them are used in the formation of the budget; others - during its execution.

The methods of balancing the budget, widely used in the practice of budget planning, include:

limiting budget expenditures, taking into account economic

opportunities of society and the volume of centralized revenues;

Improving the mechanism for distributing revenues between budgets

different levels, adequate to the distribution of spending authority

between them;

· identification and mobilization of reserves for the growth of budget revenues;

building an effective system of budgetary regulation and provision of

financial assistance in the field of interbudgetary relations;

planning of directions of budgetary expenditures, positively

affecting income growth and at the same time providing

solution of social and economic problems facing the society with

minimal cost and with maximum effect;

· downsizing of the public sector of the economy based on

reasonable privatization of state property;

Severe cost savings by eliminating unnecessary

expenses not caused by extreme necessity;

use of the most effective forms of budgetary borrowings,

capable of providing real cash flows from

financial markets.

In the course of budget execution, balance is achieved through:

· introduction of a procedure for authorizing budget expenditures;

Strict observance of the established limits of budgetary obligations,

based on real incoming income;

determining the optimal timing of spending;

· use of the mechanism of reduction and blocking of expenses of the budget;

Improving the system of budgetary financing based on

gradual cessation of subsidies to enterprises and the introduction of full

property liability economic entities for fulfillment

undertaken obligations to the state and partners;

· mobilization of additional reserves for the growth of budget revenues;

Consistent financial control over the target,

economical and efficient use of budgetary funds;

Providing financial assistance, in its various forms, by other budgets;

· use of budgetary reserves, etc.

AT former USSR the budget system of which was based on the principles of unity and centralism, the union center was directly responsible for balancing the budget. Such a procedure for achieving a balanced budget was fraught with subjectivity and cultivated the dependency of the authorities of the middle and lower levels. As the state structure of Russia improved on the basis of federalism, the country's budget system was also rebuilt; the fundamental principles of its construction, along with others, have become the independence of each budget and the responsibility for balancing the budget of the authority in charge of the corresponding budget. Legislative consolidation of the principle of a balanced budget in the 2nd half of the 20th century. happened in many countries around the world.

In Russia, the principle of a balanced budget is defined in Budget Code as one of the basic principles of building a budget system. Its implementation will make it possible to stop the widespread in the 90s. the practice of drawing up and approving actually unbalanced budgets, especially at the sub-federal and municipal levels. At the stage of drafting budgets, the implementation of the principle of budget balance is ensured due to the full and consistent observance of another principle - the general (cumulative) coverage of budget expenditures, and this principle must be observed when planning not only annual budget assignments, but also during the intra-annual (quarterly, monthly) distribution of budgetary income and expenses.

At the stage of budget execution, additional factors affecting the balance of the budget are, on the one hand, the methods of operational regulation of budget flows, which make it possible to maneuver budget funds with the greatest efficiency, and, on the other hand, the mechanism for reducing budget expenditures and budget reserves, using which the executive authority implements financing of sudden, unforeseen expenses.

At present, a balanced budget must be ensured at every level of management of the efforts and professional skills of the employees of the relevant authority. Under these conditions, the stability of the budget and responsibility are of great importance. financial authority for its provision.

1.5 Factors affecting the state of the budget

Features of the budget process are determined by the forms of government and state structure of the country. The country's tax system should be coordinated and balanced. The state, in particular, is obliged to ensure that tax burden distributed according to tax potential. The existence of different tax levels makes it difficult to find adequate solutions.

In addition, a complex territorial organization entails additional difficulties in terms of defining the tasks that stand at one level or another. Since the nature and scale of these tasks determine the choice of financial solutions, the difficulties mentioned above inevitably turn into obstacles to tax independence.

Differences existing at each territorial level (demographic, sociological, territorial, etc.) between territorial entities can reduce the effectiveness of decisions depending on each specific case.

Federal states are characterized by the unity of the budget process and at the same time its decentralization. At the same time, unity is determined by the commonality of principles and constitutional legislative framework organization of the budget process.

The stages of the budget process are:

drafting budgets;

consideration and adoption of the law on the state budget of the country, decisions on local budgets;

implementation of the budget, including, if necessary, amending the law on the state budget of the country, decisions on local budgets;

preparation and consideration of a report on the implementation of the budget and the adoption of a decision on it.

At all stages of the budget process, financial control and audit and evaluation of the effectiveness of the use of budgetary funds are carried out.

The fundamental legal framework of the budget process, as a rule, is enshrined in the constitutions of states, which define the main participants in the budget process (parliament, president, government, ministry of finance) and their main powers. In addition, there are special legislative acts regulating substantive and procedural norms for budgetary matters. The principle of decentralization in a federal state implies the presence in the structure of the regulatory framework of the budgetary process of a legislative block at the level of subjects of the federation.

Organization of the budget process in different countries has both common features and specific features. For example, in states with a continental system of law, the budget, as a rule, is adopted in the form of a single legislative act (France, Germany), while in countries of Anglo-Saxon law, separate legislative acts are developed on the revenue and expenditure parts of the budget (Great Britain, Canada, USA).

The most important principle of the budget process, common to all varieties of its organizational scheme, is the requirement that all state revenues and expenditures be included in the budget and approved by parliament. Legislative norms in many countries specifically emphasize the need to ensure the unity of income and expenses, i.e.

balance of budgets.

The starting point of the budget process is the budget initiative. In accordance with common practice, the right to budget initiative belongs to the highest executive authority - the government (Great Britain, Germany, etc.) or the president (USA, France). In no country does the parliament have such a right; its functions include amending and approving bills proposed by the government.

The drafting of the budget in all states is also carried out by the executive authorities, which at this stage determine the volume of the budget, the parameters of tax and monetary policy, and the main directions for spending funds. The technology of this work in different countries has much in common, first of all, the commonality lies in the decentralized™ preparation of the draft budget. It involves all ministries and departments that develop cost estimates. At the same time, all ministries and departments receive from the Ministry of Finance control figures for possible allocations, within each of them various departments are also involved in this activity, the proposals of which are ultimately summarized by the minister or the head of the department. In turn, applications from ministries and departments are aggregated by the Ministry of Finance.

The next stage of the budget process is the procedure for its consideration and adoption of the law on the state budget. This stage is carried out by the parliament, whose activities are focused on considering the issues of receipt of funds to the budget and their spending in priority areas. This stage is also characterized by organizational decentralization of the budget process. The draft budget becomes the subject of consideration in many parliamentary commissions and committees. In addition, this work includes the second chamber of parliament, within which many committees and commissions are also involved in the budget process. In the event of disagreements between the chambers, the technology of parliamentary passage of the budget provides for the possibility of forming a conciliation commission.

In the procedure for adopting the budget in countries with a presidential form of government, an important role is played by the president, who has the right of suspensive veto, the use of which entails the return of the budget for reconsideration in parliament.

The adopted budget law is subject to promulgation by the head of state. In some countries (for example, in...

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