The totality of state revenues and expenditures in a strictly defined time period, drawn up in the form of a financial document with the obligatory indication of sources and estimated amounts cash receipts, directions and volumes of their spending.
For the formation state budget, reflecting the needs of the country to be financed to meet them from the treasury of the state, the government bodies involved in its preparation examine and approve the expenditure and revenue parts, each of which is a mandatory structural form of the state budget. The state budget consists of the following levels:
- federal;
- regional;
- municipal;
- local;
- budgets of state off-budget funds.
The structure of the expenditure side of the budget
Government expenditures included in the country's budget are formed from the totality of all the needs of the state in a certain time period. Funds from the state treasury are directed to meet such national goals and interests as:
- Military. Ensuring the security and defense of the state.
- Economic. Formation of state property, repayment of external debt, support for entrepreneurship, replenishment of the state reserve, participation in investment projects and other economic expenses.
- Foreign policy. Implementation costs international activities, participation in international associations, organizations, assemblies, providing international agreements And so on.
- Social. Providing insurance, pension, targeted and other payments, budget allocations for the maintenance of medical, educational, cultural and other social facilities. Costs for the formation and operation social policy states.
- Costs for public administration. They provide for the activities of the President of the country, authorities and other needs of general government.
Thus, the state budget has three spending structures, including departmental, economic and functional. The main financial document of the country also includes closed items of expenditure, usually used by the Ministry of Defense, but often distributed to the socio-economic sphere.
The structure of the revenue side of the budget
Government revenues are cash received in an irrevocable and free of charge manner in accordance with the legislation of the state. The income part is formed from:
- Tax payments, including taxes and fees on property, on foreign trade, on profits and other areas of activity, duties and deductions.
- Non-tax revenues based on income from commercial activities, fines, administrative fees, proceeds from sanctions and other non-tax payments.
- Income from capital transactions. Trading operations with land, state reserves, fixed capital.
Government revenues that exceed expenditures form a budget surplus, in fact, an excess of cash. In the case when the expenditure side is greater than the revenue, a deficit is formed.
Principles of construction of the state budget
In the vast majority of democratic countries, the preparation of the state budget is entrusted to the government, its adoption and approval is entrusted to the highest legislative bodies.
The state budget - this is the main financial plan states on this year, which is a list of his income and expenses and has the force of law; as well as all the funds available to the state.
The budget is developed by the Government of the Russian Federation and approved by the Federal Assembly of the Russian Federation.
The budget consists of two parts - revenue and expenditure. .
The revenue part of the budget is formed by taxes, loans, income from state property and the issue of money.
Expenditure part of the budget - costs incurred by the state to perform its economic, social and political-administrative functions.
The ratio of revenue and expenditure is the balance of the state budget.
Budget surplus - positive balance. The budget deficit is a negative balance. Balanced budget - the revenue side of the budget is equal to the expenditure side. The deficit leads to the emergence of public debt. Public debt is divided into internal (debt of the state to citizens, enterprises and organizations of its country) and external (debt to citizens, organizations and governments of other countries).
Domestic debt is divided into market (interest on government bonds) and non-market (debt to budgetary organizations). By maturity, debt is divided into short-term (up to 1 year), medium-term (from 1 to 5 years) and long-term (over 5 years).
Public debt restructuring - changing the terms, amount and interest of debt payment.
In addition to the budget, the state forms off-budget funds :
Pension Fund,
fund health insurance,
unemployment insurance fund.
These funds are formed from insurance premiums deducted by enterprises.
budget policy - development of a strategy for managing revenue and expenditure items of the state budget.
2.15. World economy
totality national economies associated with international economic relations.
The structure of the world economy is made up of developed countries (“first tier”), developing countries (“second tier”, including the Russian Federation), countries with economies in transition (“third tier”). The first countries account for 14% of states, the second - 71%, the share of the third - 15%.
International economic relations include:
international division of labor;
international movement of goods and services;
international movement of labor and capital.
International division of labor - specialization of countries in the production of a certain type of goods. It is determined by: natural conditions, the degree of scientific and technological progress, traditions and culture of production.
International trade is determined by exports (export of goods and services), imports (import of goods and services), trade balance (the difference between imports and exports).
States seek to regulate international trade through the implementation of measures:
1) protectionism (protection of domestic producers):
tariff methods - import and export tariffs, customs unions;
non-tariff methods - the establishment of quotas (the rate of sale of any product), the establishment of specific standards, embargoes (a complete ban on trade with a certain country);
2) free trade (from the English free trade - free trade) - the absence of any restrictions in foreign trade;
3) moderate trade policy - a combination of protectionism and free trade.
Any state, in order to fulfill its tasks and functions, needs funds that provide financing for the entire state activity. Therefore, a part of national income countries in the form of revenues of various legal nature, at the expense of which state revenues are formed. Sufficient security of the state financial resources- one of the necessary conditions for the effective functioning of the system of state power and, as a result, the successful fulfillment by the state of its tasks and functions. Since the state itself is a permanent institution, its need for financial resources is also a permanent phenomenon.
Government revenues are traditionally understood as part of the national income of the country, circulated in the process of its distribution and redistribution through different kinds cash receipts into the property and disposal of the state in order to create financial base necessary to fulfill its tasks of implementing socio-economic policy, ensuring the defense and security of the country, as well as the functioning of state bodies.
State budget revenues are funds that are received free of charge and irrevocably in accordance with the current classification and current legislation in the state budget.
Budget revenues is a narrower concept than state revenues. However, in the structure government revenue budget revenues are crucial.
The material basis of state budget revenues is the national income, i.e. the part that is subject to centralization in the budgets various levels. The budget contains the bulk of public financial resources, which take the form of budget revenues.
The organization of the budget revenue system is based on the following specific principles:
The principle of sufficiency. Budget revenues should provide the necessary public needs entrusted to state authorities and bodies local government. This principle is implemented by legislative assignment to each body. The main indicator characterizing the degree of fulfillment of this condition is the size of the budget deficit.
The principle of stability of budget revenues. Regulations, which determine the formation budget revenues(tax, budget, customs legislation, etc.) should be established on long term to ensure the stability of budget revenues. At the same time, a high share of own income fixed on a permanent basis should be provided for.
The principle of relative autonomy of budget revenues at each level. It is based on a clear delineation of powers in the field of income and expenditure between the federation, its subjects and local governments. In accordance with the expenditures assigned to the budget of a particular level, its revenues must also be assigned in an amount sufficient to cover them.
The principle of the optimal combination of tax and non-tax revenues tax revenue in different phases business cycle. The implementation of this principle consists in establishing such a ratio of tax and non-tax revenues, which, from a macroeconomic point of view, is most appropriate in a particular economic situation.
State budget revenues are formed from:
Taxes levied by both central and local authorities;
Non-tax revenues, consisting of income from foreign economic activity, as well as income from property located in state property;
Income target budget funds.
In accordance with latest edition budget code, budget revenues consist of tax, non-tax and gratuitous receipts. Tax revenues make up about 84% of the Federal budget of the Russian Federation, non-tax revenues - 7%, incomes of target budget funds - 9%.
Tax and non-tax revenues
Taxes play a decisive role in budget revenues.
Tax revenues are obligatory, gratuitous, irrevocable payments in favor of the budget.
Tax revenues include tax legislation federal taxes and fees, taxes and fees of the subjects of the Federation, and local taxes and fees, as well as penalties and fines.
Taxes are part of the national income mobilized to all parts of the budget system. These are obligatory payments of legal and individuals received by the state in amounts predetermined by law and in certain deadlines. Historically, the emergence refers to the period of separation
A state cannot exist without taxes, because they are main method mobilization of income under the dominance of private property and market relations.
In accordance with the Law of the Russian Federation "On the fundamentals tax system in Russian Federation» from 27.12.91 With subsequent amendments and additions, taxes are divided into direct, which are paid directly by the taxpayer, and indirect, paid by the consumer of goods and services, since they are included in the price of these goods and services. Direct taxes include: corporate profit (income) tax, property tax, personal income tax, etc. Indirect taxes are easy to levy and include: value added tax (VAT), excises, customs duties.
Tax revenues include:
1. income taxes;
2. taxes on goods and services, license and registration fees;
3. sales tax;
4. taxes on total income;
5. property taxes;
6. tax on transactions with securities;
7. user fees natural resources;
8. taxes on foreign trade and foreign economic transactions
Non-tax revenues of budgets have significant differences from tax revenues. The procedure for their establishment, calculation and collection is regulated by the complex normative documents. Non-tax revenues can be mandatory and non-mandatory, levied on a voluntary and compulsory basis. They do not have specific rates, payment terms, benefits and other purely tax elements.
Non-tax revenues, as well as tax revenues, are established by the representative authorities of the Russian Federation and the constituent entities of the Russian Federation. The list of non-tax revenues is the same for the budgets of all levels and is established by the law on budget classification. Types of non-tax revenues are determined Budget Code RF.
In accordance with the Budget Code of the Russian Federation, non-tax revenues include:
1. income from the use of property located in the state or municipal property;
2. income from paid services provided budget institutions, which are under the jurisdiction of the federal executive authorities, executive authorities of the constituent entities of the Russian Federation, and local governments, respectively;
3. funds received as a result of the application of measures of civil, administrative and criminal liability (fines, confiscations, compensations, etc.);
4. income in the form of financial assistance received from the budgets of other levels of the budget system of the Russian Federation (except for loans and budget credits)
According to the sources of income, gratuitous transfers can be from:
1. non-residents;
2. other budgets of the budget system;
3. state off-budget funds;
4. government organizations;
5. supranational organizations;
6. other.
Grant receipts from other budgets of the budget system can be in the form of grants, subventions, subsidies, funds for mutual settlements, etc.
Regional and local budgets
Regional budgets are the central element of territorial budgets. They are intended for financial support tasks entrusted to government bodies management of the subject of the Russian Federation.
Through the regional budgets, the state actively conducts economic policy. On the basis of providing funds to regional authorities to increase their budgets, industry is financed, Agriculture, construction and maintenance of roads, environmental protection. By using regional budgets the state carries out the alignment of the levels of economic and social development territories. In accordance with the Budget Code of the Russian Federation, the revenues of regional budgets are formed from their own and regulatory revenues.
Own income include the following regional taxes and fees:
Corporate property tax;
Tax on gambling business;
Own income also includes income from the use of property owned by the constituent entities of the Russian Federation, and income from paid services provided by budgetary institutions under the jurisdiction of state authorities of the constituent entities of the Russian Federation.
Regulatory income includes deductions from federal taxes and fees distributed to be credited to the budgets of the constituent entities of the Russian Federation according to the standards determined federal law about federal budget for the next fiscal year, as well as grants, subventions, subsidies and transfers received from the federal budget.
The main directions of using the funds of regional budgets:
Ensuring the functioning of the legislative (representative) and executive authorities of the constituent entities of the Russian Federation;
Servicing and repayment of the public debt of the constituent entities of the Russian Federation;
Holding elections and referendums of the constituent entities of the Russian Federation;
Ensuring the implementation of regional targeted programs;
Formation of state property of the subjects of the Russian Federation;
Ensuring the activities of the media of the constituent entities of the Russian Federation;
Providing financial assistance to local budgets;
Compensation for additional expenses incurred as a result of decisions taken by state authorities of the constituent entities of the Russian Federation, leading to an increase in budget spending or decrease in budgetary revenues of local budgets.
The role of regional budgets in financing industry, energy and construction is great - more than 32% of expenditures consolidated budget Russia, housing and communal services - 30%, healthcare - 33%, culture and arts - 34%.
Local budget - the budget of the municipality, the formation, approval and execution of which is carried out by local governments.
Local budgets are of great importance in the implementation of national economic and social tasks- primarily in distribution public funds for the maintenance and development of the social infrastructure of society.
Own revenues are not the main sources of formation of local budgets. The composition of own revenues of local budgets includes:
Personal property tax.
As well as funds of compulsory medical insurance, funds of extra-budgetary and sectoral funds.
Local authorities are interested in own sources income. They make it possible to show more economic initiative and achieve an increase in payments to the budget. However, the receipts of local taxes and fees to local budgets are insignificant. Their share over the past 5 years did not exceed 12-15% of the total revenue sources of local budgets.
The main revenue source for the budgets of settlements is the land tax, which since 2005. is fully credited to local budgets (from 30% to 60%). An essential role in creating a stable financial base municipalities play non-tax revenues. A significant role in the revenues of the budgets of the Moscow Region has recently been played by income from entrepreneurial activities. Basically, these are incomes from paid services provided to the population by budgetary institutions of education, healthcare, culture, etc. Income from entrepreneurial activity is an important source of financing for budgetary institutions. At the same time, it should be borne in mind that the socially guaranteed minimum of services should be provided to the population free of charge and financed from local budgets.
The main regulatory revenues of local budgets include deductions: from VAT, from excises, from tax on profit (income) of enterprises, from income tax from individuals.
The standards for deductions of regulatory revenues are approved by higher territorial authorities, depending on the total amount of expenditures of the local budget and the volume of its own revenues.
By volume and economic importance the leading position in the revenues of local budgets is occupied by deductions from regulatory taxes. Their role is not only to provide financial resources to local authorities, but also to increase their interest in mobilizing funds to the higher budget, in increasing the efficiency of production in their territory.
The federal budget of the Russian Federation is formed at the expense of income from foreign economic activity, from taxes on goods sold on the territory of the Russian Federation, taxes and fees, taxes on goods imported into the territory of the Russian Federation, income from the use of property, etc. Therefore, from year to year, the government of the Russian Federation approves the law on revenues to the federal budget, and then there will be the actual execution of the budget as of a certain future period.
Dynamics of revenues of the federal budget of the Russian Federation (2010-2014) is shown in fig. one. , , , ,
Rice. one.
The graph shows the growth of federal budget revenues in the period from 2010-2014, but already in 2014, the income is significantly different from the previous ones, although it should be higher according to the approved law by 13.570.5 billion rubles than in 2014.
From 2010 to 2011, income increased by 136.8%, from 2011 to 2012 the increase was 113%, and already from 2012 to 2013 it is 101.2%. As we can see, the growth is getting higher with each subsequent year, but in the period from 2013 to 2014, incomes fell sharply low by almost 2 times compared to last year, which is 54.6%.
Such a low figure, first of all, may be due to low income from foreign economic activity, also because of the limited goods imported into the territory of the Russian Federation, etc.
The structure of revenues of the federal budget of the Russian Federation in 2010-2014 presented in Annex 1.
The structure of federal budget income for the period 2010-2013 remains unchanged. The main share of federal budget income is income from foreign economic activity and taxes, fees and regular payments for the use of natural resources. Over the past 4 years, there has been a slight increase in income in the sector of taxes on goods sold in the territory of the Russian Federation.
The budget structure remained the same in terms of sectoral returns for 2014. However, the filling of the budget decreased by a total of 2 times, including a decrease in income from foreign economic activity by 40%, as well as a decrease in taxes, fees and regular payments for the use of natural resources by 32%, and taxes on goods sold in the territory of the Russian Federation decreased by 32%.
Tax revenues make up 94-95% of the total revenues of the federal budget and, accordingly, it is their dynamics that is decisive.
Projected changes in the structure of tax revenues are presented in Table. one.
Table 1 Structure of tax revenues of the federal budget in 2011-2015 (% of total)
According to the Draft Federal Law "On the federal budget for 2014 and for the planning period of 2015 and 2016", as can be seen from Table 1, budget projections imply a significant increase in the share of indirect taxes: the share of VAT from 30.1% in 2012 to 36 .2% in 2015 and the share of excises from 3.2% to 5.9%. Such a significant increase in the share of excises is primarily due to the indexation of rates certain types excises during the period under review. Growth of VAT receipts in accordance with the materials explanatory note is associated, among other things, with the increase in the share of accrued tax in GDP and the growth of its collection, which is included in the forecast. At the same time, a decrease in the share of income from foreign economic activity is forecasted from 42.1% in 2012 to 34.5% in 2015. trade organization, the predicted decrease in the price of Urals oil and, accordingly, a decrease in the volume of export customs duties on oil and oil products, the establishment preferential rates export customs duties for extra-viscous oil fields and oil from the Prirazlomnoye field, a reduction in the average rates of export customs duties for other export goods in connection with Russia's accession to the WTO. Against the background of the projected decline in oil prices, the share of the MET will also gradually decrease from 20.4% in 2012 to 18.6% in 2015. The budget projects provide for a slight increase in the share of income tax from 3.2% to 3.8%.
Topic 4: budget policy RF
Budget policy is a multilateral process that includes the actions of authorities at all levels in public sector, as well as in tax, credit, etc.
It is a set of actions and activities carried out by the authorities in the field of formation and execution of budgets.
The budget policy assumes:
1. definition of goals and objectives in the field of budgets
2. Development of mobilization mechanisms monetary resources in budget system
3. Choice of direction of use budget funds and extrabudgetary funds
4. management of the budget process
5. organization of regulation of economic and social processes with the help of budgetary funds
AT modern conditions budget policy should ensure:
delimitation budgetary powers between federal authorities and authorities of subjects of the Russian Federation and municipalities.
The rights of authorities at each level to independently make decisions on the directions and volumes of the use of their budget funds
Deficiency-free budgets of any level by changing the revenue sources of each budget
Control over the target economical and efficient use budget funds at each level of the system
Budgetary policy is annually determined in the message of the President of the Russian Federation to the government of the Russian Federation and the federal assembly.
Budget revenues- these are funds received free of charge and irrevocably, in accordance with the current legislation, at the disposal of state authorities and local self-government. Incomes are divided into own and regulatory.
Own revenues of budgets - regional taxes, deductions from taxes of higher budgets, transferred to regional and local budgets on a permanent basis in a firmly fixed share.
Regulatory revenues are federal and regional taxes, according to which federal laws and regional laws establish standards for deductions to lower budgets for the next financial year.
Depending on the sources of formation, incomes are divided into three groups:
tax revenue
non-tax income. These include income from the use of property in state or municipal ownership after the payment of prescribed taxes; income from paid services provided by budgetary institutions; funds received as a result of the application of measures of civil, administrative or criminal liability (fine).
Free and irrevocable transfers.
These include:
1. Financial aid from the budgets of other levels in the form of grants and subventions
2. Subsidies from higher budgets
3. Gratuitous and irrevocable transfers from the budgets of state non-budgetary funds.
Subsidy - co-financing (does not fully finance the goal)
Subvention - financing (fully finances the goal).
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Federal budget revenues
tax income.
The following revenues from taxes and fees are credited to the federal budget:
– Corporate income tax (100% goes to the federal budget)
– VAT (100%)
– Excise tax on ethyl alcohol from food raw materials (100%)
– Excise tax on tobacco products (50%)
– Excise tax on fuels and lubricants (40%)
– Excises on excisable goods imported from abroad (100%)
– Tax on the extraction of minerals in the form of hydrocarbons (100%)
– Mineral extraction tax (excluding hydrocarbons and common minerals) (40%)
– Fee for the use of aquatic biological resources (excluding inland water bodies) (100%).
– water tax (100%)
– Fee for the use of objects of aquatic biological resources (for inland water bodies for inland water bodies) (70%).
– Insurance premiums paid by organizations from the wage fund to extrabudgetary funds (100%).
Non-tax income
– Income from the use of federally owned property (100%)
– Income from paid services provided by budgetary institutions under the jurisdiction of state authorities of the Russian Federation.
– Part of the profit unitary enterprises created by the Russian Federation, remaining after paying taxes and fees in the amount established by the government of the Russian Federation.
– License fee for the production and circulation of ethyl alcohol, as well as alcoholic and alcohol-containing products (100%).
– Customs duties and customs fees (100%)
– Fee for negative environmental impact (20%)
– Patent fees (100%)
– Consular fees (100%)
– Profit of the Central Bank of the Russian Federation remaining after paying taxes and fees in accordance with the standard established by a separate federal law (adopted annually)
Tax revenues of subjects of the Russian Federation.
– Corporate property tax (100%)
– Transport tax (100%)
– Corporate income tax according to the standard established by the federal law on the federal budget for the next financial year.
– personal income tax (70%)
– Excise tax on alcohol-containing products (50%)
– Inheritance and gift tax (100%)
– Excise tax on fuels and lubricants (60%)
– Excise tax on beer (100%)
– Tax on the extraction of common minerals (100%).
– Mineral extraction tax (excluding hydrocarbons and common minerals) (60%)
– Single tax levied under the simplified settlement system of taxation (90%)
– Unified agricultural tax (30%)
Non-tax revenues of the budgets of the constituent entities of the federation
- Part of the profits of unitary enterprises created by the constituent entities of the Russian Federation after paying taxes and fees in the amount, statutory federal subjects.
– Proceeds from the provision of paid services by budgetary institutions established by the constituent entities of the Russian Federation.
– Payment for negative impact on the environment (40%, for Moscow and St. Petersburg – 80%).
Local budget revenues
– Tax revenues of the budgets of rural settlements
1. Land tax (100%)
2. Personal property tax (100%)
3. Personal income tax (10%)
4. Single agricultural tax (30%)
– Tax revenues of municipal districts
1. Land tax (100%)
2. Personal property tax (100%)
3. personal income tax (20%)
5. Single agricultural tax (30%)
6. State fee for performing notarial acts by notaries (100%)
7. State fee for registration Vehicle (100%)
– Tax revenues of city budgets
1. Land tax (100%)
2. Personal income tax (30%)
3. Personal property tax (100%)
4. Single tax on imputed income for certain types of activities (90%)
5. State fees(for notarial acts and for registration of vehicles)
In the state budget of the country (with any state structure) reflects the structure of state revenues and expenditures. Income classification is based on legislative acts RF, which determine the sources of income generation for budgets of all levels. Income groups consist of income items that combine specific types of income according to sources and methods of their receipt.
Budget revenues are funds received free of charge and irrevocably in accordance with the law at the disposal of public authorities of the appropriate level.
The revenue part of the budget consists of: tax (federal, regional and local taxes and fees, fines and penalties), non-tax, gratuitous transfers, and the income of target budget funds is also taken into account separately.
Thus, the following main types of tax revenues are distinguished in the budget classification:
taxes on income, income, capital gains;
taxes on goods and services, licensing and registration fees;
taxes on total income;
property taxes;
payments for the use of natural resources;
· Taxes on foreign trade and foreign economic operations.
Of the non-tax revenues, the main types are the following:
income from property in state and municipal ownership, or from activities;
income from the sale of state and municipal property;
income from the sale of state reserves;
Income from the sale of land and intangible assets;
· Receipts of capital transfers from non-state sources;
administrative fees and charges;
Penalties, compensation for damages;
income from foreign economic activity.
Revenue part budget is formed from the following main types of revenue: income tax, corporate tax, contributions to social insurance, excises, taxes on commodities.
Among these revenues, the individual income tax occupies a leading place. Wherein personal income citizens are taxed regardless of the sources of receipt (wages, salaries, business profits, interest, dividends, rents, fees, etc.), which are reduced by the amount of legally permitted discounts and deductions.
AT last years the importance of social security contributions is growing. They are paid by employees (as a percentage of gross earnings) and enterprises (as a percentage of the total fund). wages). The income from the companies usually exceeds the contributions of the workers. However, firms' costs for these purposes are included in production costs, as a result of which they are passed on to buyers through the price mechanism.
A significant fiscal role is played by indirect taxes, which are included in the price of goods and are fully paid by buyers. To indirect taxes also includes excise taxes. They are mainly levied on alcoholic beverages, tobacco products and gasoline. A special kind of indirect taxes are customs duties - state fees levied through border customs offices on goods, valuables and property transported across the country's border. The amount of the duty is established by customs tariffs (fee amounts), which are indicated in the lists of goods subject to duty.
