The beginning of the 10s of the 21st century was marked by a sharp increase in supporters of the theory of a “Russian superpower” and the “special” role of the Russian state in the world. But the situation in the world changed seriously after the fall in energy prices in 2014, which greatly reduced the ranks of adherents of “getting up from your knees.”

In fact, everything is quite simple: Russia, since the early 2000s, has lived on money from the sale of petrocarbons, which have grown significantly against the backdrop of a growing global economy. No real competitive economy that could offer the world quality products was created in the Russian Federation during the years of “oil abundance,” and most of the proceeds from the sale of oil and gas were simply stolen and remained in the pockets of officials.

But let's turn to the language of numbers to determine whether Russia is as powerful and rich as some Russian politicians claim by comparing the size of the government budgets of Russia and other countries in the world for 2016.

State budgets of the leading countries of the world for 2016

	Countries	Million US dollars
1	USA	3 251 000
2	China	2 426 000
3	Germany	1 515 000
4	Japan	1 439 000
5	France	1 253 000
6	Great Britain	1 101 000
7	Italy	876 000
8	Canada	585 000
9	Spain	473 600
10	Australia	425 700
11	Netherlands	336 500
12	The Republic of Korea	291 300
13	Mexico	259 600
14	Sweden	250 800
15	India	236 000
16	Belgium	226 800
17	Switzerland	221 900
18	Norway	230 300
19	Russia	216 000
30	Venezuela	203 400

As can be seen from the table above, the size of the Russian budget is not even included in the top 15 budgets of countries in the world; its value is less than that of Belgium and Sweden (!), 7 times less than that of Germany, 12 times less than that of China and 16 times less than the USA. By the way, the expenses of the United States exceed the Russian federal budget by 3 times.

Federal budget of Russia for 2017: end of story

Neither the government nor the State Duma were surprised by the new Federal Budget for 2017: this is a budget for eating up and continuing the agony of the socio-economic model approved in the early 2000s. Despite the decline in the standard of living of the population in the past year, the trend to strengthen power at the expense of the law enforcement agencies, for which no money is saved in the country’s budget, continued. Thus, the new budget includes about 4.7 trillion for military expenditures and law enforcement agencies. rubles, which exceeds the total expenditures on healthcare, education and culture by more than 4 times. The country’s budget is calculated based on the average annual price of Urals oil of 40 per barrel, which is an optimistic scenario, given global trends, as well as the arrival of the Republican Party in the United States led by Donald Trump, who promise to open access to the world market for American oil.

Introduction.

Chapter 1. Theoretical essence and functions of the budget.

1.1 Concept and economic entity budget.

1.2 Functions of the budget.

1.3 State budget policy.

Chapter 2. Analysis budget system and the budget of the Russian Federation for 2017 - 2019.

2.1 general characteristics budget system of the Russian Federation.

2.2 Classification of budgets in Russia.

2.3 Analysis of the budget of the Russian Federation for 2017 - 2019.

Conclusion.

Bibliography.

Course work on the topic: Russian Budget 2017-2019.

INTRODUCTION

The state budget system acts as a neutral link in the financial system of any country and the core of its economy. The budget system is connected with all spheres of state activity, and the sustainability and stability of the country’s economy depends on its balance.
The most important direction government regulation The economy is represented by budget policy, and the budget is the most important instrument of the country’s economic mechanism. Like other economic instruments, the budget is actively used by the state to solve socio-economic problems and tasks.
The study of the budget system of the Russian Federation is an integral part of modern economic education. The study of the Budget system of the Russian Federation involves studying its essence, functions, principles of its construction and development, mechanisms for balancing budgets, issues of generating revenues and financing budget expenses and their planning, interbudgetary relations, the fundamentals of the budget process and budget control.
The current economic situation in the Russian Federation is the subject of close attention not only from leading financial analysts, owners of large businesses or small entrepreneurs, but also ordinary citizens. The crisis phenomena that are observed today in many economies of the world are aggravated in Russia by the fact that in recent years it has been experiencing the influence of Western sanctions.
The government's point of view is that this fact should not make Russians disheartened. On the contrary, sanctions should be viewed as a positive phenomenon, because long-term economic isolation will help develop its own production and improve technological achievements, which will ultimately provide the country with an unprecedented economic recovery. By the way, it is already predicted in the new federal budget.
The purpose of this work is to study the budget system of the Russian Federation as of 2017 - the planned years 2018-2019.
To achieve this goal, the following tasks will be solved:
1. Consider the concept and essence of the budget;
2. Study the functions of the budget
3. Consider the main aspects budget policy.
4. Analyze the budget of the Russian Federation for 2017, as well as the planned years 2018 and 2019.
The course work consists of an introduction, 2 chapters, a conclusion, a list of references and an appendix.

Chapter 1. Theoretical essence and functions of the budget

1.1 Concept and economic essence of the budget

As is known, government intervention in the economic life of society is implemented in two directions: administrative and economic. The most effective in terms of the degree of impact on socio-economic processes are economic methods, among which the most common are budgetary methods associated with the use of the public expenditure system and taxes. The budget is the most important component of the country's economic mechanism. At the same time, it is also a lever with which the state influences the entire process of production and distribution.
The financial basis of social economic development of any state are numerous funds of funds and, above all, a fund of funds centralized in the hands of the authorities - the state budget. The budget is the leading element financial system countries. Every state needs a budget to perform a variety of economic, social, political, cultural and other functions.
With the help of the budget, public authorities and local government receive financial resources to maintain their apparatus, army, implement economic tasks, carry out social activities, etc.
The budget is a complex phenomenon. It simultaneously concerns economics, finance, law and politics. This multilateralism of the budget made the study difficult state budget and definitions of the very concept of budget at all stages of the development of financial science. The definition of a budget as a list of income and expenses was very common. At the same time, “budget” is a broader concept and cannot be reduced only to painting. Budget determines general norms drawing up and approval of a financial plan, and the painting represents financial plan for this period.
IN economic literature There are various definitions of budget. It is used to denote identifiable objects that are different in nature. For example, Professor V.D. Fetisov in his textbook “The Budget System of the Russian Federation” gives the following definition: “The budget expresses systematic relations between economic entities regarding the formation and use of funds of various economic entities.” In the textbook “Budget system of the Russian Federation” A.M. Godina, I.S. Maksimova and I.V. Podporina gives the following definition: “The budget is a system financial relations regarding education, distribution and expenditure monetary resources necessary to ensure the functions of public authorities in providing public services population of the country." Academician B.A. Reisberg in the textbook “Economics and Management” says that a budget is an estimate cash income and expenses for certain period, usually for a year, with official force. IN explanatory dictionary SI. Ozhegov says that a budget is a list of income and expenses of the state, enterprise or individual for a certain period.
In all these definitions, only one specific aspect of the budget is considered:
. “form of education and expenditure of funds”;
. “main centralized fund of funds”;
. “the totality of monetary relations”;
. “basic financial plan”, etc.
The Budget Code of the Russian Federation (Article 6) gives the following definition of the budget.
A budget is a form of formation and expenditure of funds intended to financially support the tasks and functions of the state and local government.
However, this definition does not reflect all aspects of the budget.
Since the budget is a multifaceted category, it seems appropriate to consider it from various angles.
From a material point of view The budget is a fund of funds centralized throughout the state or a separate administrative-territorial entity, which is at the disposal of the relevant state authorities and local self-government. Thus, in a material sense, a budget is a certain amount of money located in a fund of financial resources in the hands of certain authorities.
From an economic point of view budget is a totality economic relations arising in the process of formation, distribution and use of a centralized fund of funds. These relations are bilateral in nature, as they arise between the state, on the one hand, and legal entities and individuals, on the other hand, as in the process of forming a centralized money fund through taxes and other payments, and in the process of using this fund for financial support various functions of government at all levels.
From a legal point of view budget - the main financial plan of the state or administrative-territorial entity, approved by the relevant representative authorities in the form of a law or other legal act.
The budget arose with the advent of the state. Moreover, only with the coming to power of the bourgeoisie did the budget acquire the form of a document approved by the country's legislative body. England is considered the forefather of the budget and the process of its approval, where after the bourgeois revolution of 1686-1689. the king was forced to renounce the right to set income and expenses without the consent of parliament.
"Budget" is a word of English origin that means "bag". When the House of Commons of England in the 16th-17th centuries. approved a subsidy to the king for the coming year, then at the end of the meeting the Chancellor of the Exchequer (Minister of Finance) opened his briefcase, which contained a paper with the corresponding bill. This procedure was called opening a budget, and later the name of the portfolio was transferred to the document itself. From the end of the 17th century. The budget also began to be called the document that contained the plan for state revenues and expenditures approved by parliament.
The first painting in Russia government revenues and expenses were drawn up in 1722 for the next year, 1723. Since 1802, these lists began to be compiled annually, but only in 1811 did the preparation of the Russian budget begin. Moreover, this budget was of a formal nature, since each ministry disposed of the funds allocated to it uncontrollably and had its own own sources income. Only since 1862, as a result of the development of the budget structure, the funds of ministries began to be concentrated in the hands of the state on the principle of unity of the treasury. The Russian state budget was not published and was kept strictly secret. Even members of the State Council did not know the actual state of the empire's finances. Since 1894 government spending Russia began to be divided into ordinary and emergency. The latter included military expenses, maintenance costs railways and loans. From that moment on, the Russian budget became public.
Thus, budget is the main financial plan of the state, the central link of the financial system. Its main purpose is to create financial conditions For effective development economy, solving national problems, forming the state’s social policy, etc.
The formation and use of a budget has a number of distinctive features.
Firstly:, the preparation and execution of the budget has a pronounced balance sheet character.
The balance sheet method of developing plans is the most important method for establishing proportions in the national economy. The balance sheet method of budget formation allows you to establish the necessary relationships between the amount of cash income and the amount of expenses. Current control over budget execution allows us to draw conclusions about the need to change certain proportions in terms of finding additional sources of income or reducing certain expenses.
Secondly, redistributive nature of the budget. With the help of the budget, GDP is redistributed and national income between production and non-production spheres, various industries National economy, subjects of the Russian Federation, separate categories citizens.
Third, national economic nature of the budget. The budget is connected with all sectors of the national economy, and the sectors, in turn, are connected with the budget both in relation to the formation budget revenues through the transfer of taxes and other payments, and regarding the financing of these industries from the budget.

1.2 Functions of the budget

It is important to understand that the economic essence of the budget, like other economic categories, is reflected in its functions.

Budget functions

Various economists identify different functions of the budget, but they all boil down to three key ones:
. distribution;
. control;
. regulating.
By using distribution functions of the budget there is a distribution and redistribution of funds between the production and non-production spheres, interterritorial and intersectoral distribution of financial resources, special funds are formed intended purpose, there is a concentration of funds in the hands of the state and their use to meet national needs.
The content of this function is manifested in the process of implementing two sides of budget relations:
. formation of budget revenues;
. usage budget funds(budget expenses).
In the process of forming budget revenues, a part of the gross domestic product created in the process of social reproduction is forcibly withdrawn in favor of the state. At this stage, financial relations between the state and taxpayers arise.
With the help of budget expenditures, budget recipients are financed - that is, organizations in the production and non-production spheres that are recipients or managers of budget funds.
In addition, at the expense of budget funds, there is a redistribution of monetary resources among the levels of the budget system through intergovernmental transfers in the form of grants, subsidies, subventions.
With the help of the distribution function, new value is distributed (at the micro level) and this value is redistributed (at the macro level).
The entire distribution process is divided into two stages:
. primary distribution. With primary distribution at the micro level, basic or primary incomes arise (profits of enterprises, sinking fund, income of workers). Formation of primary income material production- this is the initial stage of distribution, since the distribution of national income (NI) is not limited only to its distribution among those who created it, that is, among participants in material production. Primary distribution continues at the macro level and ensures the creation of secondary or derivative income;
. secondary (subsequent) distribution. With secondary distribution, the income of enterprises and workers in the sphere of intangible production is formed: income of the regions, municipalities, enterprises, organizations, citizens, by withdrawing part of the income created in the sphere of material production and directing it to other spheres (redistribution of income).
The need to redistribute national income is related:





. with intersectoral and interterritorial redistribution in the interests of the most efficient and rational use income and savings of enterprises;
. with the presence of two spheres - production and non-production (education, healthcare, management, defense, where ND is not created);
. with the existence of various social groups of the population (pensioners, disabled people, orphans, single mothers, large families and so on.).
Funds centralized in the budget fund through taxes and other obligatory payments of legal and individuals in accordance with the socio-economic policy pursued by the state, they are redistributed both to the sphere of material production, which is the basis of the national economy and the source of the formation of GDP and national income, and to the non-productive sphere, which is supported by the state.
The non-productive sphere does not participate in the creation of the country's national income, but is its active consumer. Funds are allocated from the budget for wages for workers in these industries, for the maintenance of non-production institutions (education, healthcare, culture, etc.), etc.
The control function of the budget is also expressed in the fact that, being connected with the national economy, the budget shows the progress of processes and current trends in economic development. The receipt of funds into the budget and their use demonstrates both successes and shortcomings in the areas of production and circulation. This makes it possible to prevent the emergence of imbalances in the development of the national economy in a timely manner.
Regulatory The (stimulating) function of the budget is manifested directly through tax revenues and budget expenditures. That is, tax revenues and budget expenditures act as a tool for regulating and stimulating the economy and investment, increasing production efficiency, stimulating primarily the most important sectors of the national economy: nuclear energy, mechanical engineering, agro-industrial complex, housing construction.
The regulatory role of the budget as an instrument of influence on the socio-economic development of territories is one of the most important functions inherent in the budget, since with the help of various tools and opportunities provided by the budget, the most important social and economic objectives facing the state.
With the help of the budget mechanism, you can practically use the budget as an instrument of state regulation of the economy, stimulating production and social processes. Thanks to the budgetary redistribution of national income, the structure is being improved social production. The use of the budget mechanism to regulate the economy is carried out through maneuvering the funds at the disposal of the state, which makes it possible to purposefully influence the pace and proportions of the development of social production.
Unlike budget revenues, which do not always act as economic incentives, budget expenditures always have this quality. Through them, the most progressive directions are selected budget financing, budget funds are used to improve industry and territorial structure social production, for the priority development of priority industries. Budget funds should, first of all, be used to finance structural restructuring of the economy, comprehensive targeted programs, building scientific and technical potential, accelerating social development And social protection the least affluent segments of the population. Achieving an optimal structure of the national economy is important for increasing the efficiency of social production, which requires financial resources.

1.3 State budget policy

Politics means the art of government. In a broad sense, politics is a concept special activities to protect and realize the interests of some subjects as opposed to the interests of others, in the narrow sense - this is a set of activities, the activities of the subject to achieve certain goals.
Any policy is a relationship between at least two subjects regarding the protection and implementation of their own interests regarding any object. Public policy- this is a set of socio-economic, political, military and other measures regarding the protection and implementation of state interests, the structure of the public order system.
The basis of the policy of any state is socio-economic policy related to the distribution and redistribution of the life values ​​of some subjects in favor of others. The main link of social economic policy forms a financial policy covering relations regarding monetary system country, government income and expenses, insurance, etc.
Included financial policy states establish a budgetary policy that ensures the withdrawal and targeted use of funds.
Fiscal policy represents the purposeful activity of the state to determine the main tasks and qualitative parameters of the formation of budget revenues and expenditures, and management of public debt.
Budget policy is one of the main directions of the state's economic policy and one of the most active tools for regulating macroeconomic proportions.
The components of budget policy are tax and investment policy. Through their interaction, a policy of state influence (regulation) on the socio-economic situation of the country, the state and development of the economy is built.
The most important directions of budget policy are the collection of budget revenues, implementation budget obligations, management of budget deficit and public debt. Consequently, the effectiveness of the entire budget policy can be assessed based on the effectiveness of government authorities in these areas.
As criteria for the effectiveness of budget policy are used the following indicators:
. level of collection of budget revenues;
. level of fulfillment of budget obligations;
. the size of the budget deficit and the growth rate of public debt;
. the amount of financial resources diverted to serve the state budget;
. GDP dynamics;
. unemployment rate;
. the degree of implementation of legislative acts on the budget;
. the amount of foreign exchange reserves used to finance the budget deficit, etc.
The state budget policy for the next financial year is determined in the annual message of the President of the Russian Federation to the Federal Assembly of the Russian Federation.
The Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation on December 3, 2015 defined the main guidelines for the state budget policy for 2016. The priority task is to achieve budget balance, as this is the most important condition for macroeconomic stability and financial independence of the country. Based on the results of the execution of the federal budget for 2016, its deficit should not exceed three percent.
Budget planning, each budget cycle must begin with a clear fixation of priorities; it is necessary to return the decisive role of state programs in this process. Traffic control should be significantly tightened public funds, including federal and regional subsidies to industrial and agricultural enterprises.

Chapter 2. Analysis of the budget system and budget of the Russian Federation for 2017 - 2019

2.1 General characteristics of the budget system of the Russian Federation

The state budget system is the totality of all types of budgets operating in the country.
The Budget Code of the Russian Federation (Article 6) defines the budget system of the Russian Federation as based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation, the totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds.

Fig.1. Composition of the budget system Russian Federation

The budgetary structure of the Russian Federation is determined by its state federal structure and is enshrined in the Constitution of the Russian Federation. In accordance with the state 1 of the Constitution of the Russian Federation “Russia is a democratic federal legal state with a republican form of government.”
In accordance with Art. 10 of the Budget Code of the Russian Federation, the budget system of Russia includes the following levels:
1) the federal budget and the budgets of state extra-budgetary funds of the Russian Federation;
2) budgets of the constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;
3) local budgets, including:
. budgets of municipal districts, budgets of city districts, budgets of city districts with intra-city division, budgets of intra-city municipalities of federal cities of Moscow, St. Petersburg and Sevastopol;
. budgets of urban and rural settlements, budgets of intra-urban areas.
In accordance with Federal Law dated October 6, 2003 No. 131-FZ “On general principles organizations of local self-government in the Russian Federation" (as amended on July 3, 2016):
Rural settlement - is one or more rural areas united by a common territory settlements(settlements, hamlets, villages, hamlets, hamlets, kishlaks, auls and other rural settlements) in which local self-government is exercised by the population directly and (or) through elected and other local government bodies.
Urban settlement - This is a city or town in which local self-government is exercised by the population directly and (or) through elected and other local government bodies.
Municipal district - these are several settlements or settlements and inter-settlement territories, united by a common territory, within the boundaries of which local self-government is carried out in order to resolve issues of local importance of an inter-settlement nature by the population directly and (or) through elected and other local government bodies that can exercise certain state powers transferred to local governments by federal laws and laws of constituent entities of the Russian Federation.
City district - This urban settlement, which is not part of the municipal district and whose local government bodies exercise powers to resolve established issues of local significance and issues of local significance of the municipal district, and can also exercise certain state powers transferred to local government bodies by federal laws and laws of the constituent entities of the Russian Federation.
Urban district with intracity division is an urban district in which, in accordance with the law of the subject of the Russian Federation, intracity districts are formed as intracity municipalities.
Intracity district - This is an intra-city municipal formation on part of the territory of an urban district with intra-city division, within the boundaries of which local self-government is exercised by the population directly and (or) through elected and other local government bodies. The criteria for dividing urban districts with intracity division into intracity districts are established by the laws of the constituent entity of the Russian Federation and the charter of the urban district with intracity division.
Intra-city territory (intra-city municipal entity) of a city of federal significance - part of a territory and city of federal significance, within the boundaries of which local self-government is exercised by the population directly and (or) through elected and other local government bodies.
Each of these budgets serves financial base for the activities of the relevant state or local authorities.
The budgets included in the budget system of the Russian Federation are independent and are not included in each other, that is, the budgets of the constituent entities of the Russian Federation are not included in the federal budget, and local budgets are not included in regional budgets.

2.2 Current classification of budgets in Russia and their structure

The legislation of the Russian Federation has adopted the legal form of the budgets of the Russian Federation, depending on the budget level. Article 11 of the Budget Code of the Russian Federation establishes the legal form of budgets at each level.
Federal budget of the Russian Federation and the budgets of state extra-budgetary funds are developed and approved in the form of federal laws, budgets of constituent entities of the Russian Federation are developed and approved in the form of laws of constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of legislative bodies of local self-government or in the manner established by the charters of municipalities. As a rule, local budgets are approved in the form of decisions of local representative bodies - councils of deputies of municipalities.
The Budget Code of the Russian Federation highlights the concept of the consolidated budget of the Russian Federation, consolidated budgets constituent entities of the Russian Federation and the consolidated budget of the municipal district.
Consolidated budget of the Russian Federation represents the totality of the federal budget of the Russian Federation and the set of consolidated budgets of the constituent entities of the Russian Federation.
Consolidated budget of a constituent entity of the Russian Federation represents the budget of the subject of the Russian Federation itself and the set of budgets of municipalities located on its territory (without taking into account interbudgetary transfers between them).
For example, the consolidated budget of the Republic of Dagestan includes:
. republican budget RD;
. 41 budgets of municipal districts;
. 1 city district budget with intra-city division;
. 9 budgets of city districts;
. 8 budgets of urban settlements;
. 698 budgets of rural settlements.
Consolidated budget of the municipal district represents the budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that are part of the municipal district (without taking into account interbudgetary transfers between them).
Consolidated budget of a city district with intra-city division represents the budget of an urban district with intracity division and a set of budgets of intracity districts that are part of an urban district with intracity division (without taking into account interbudgetary transfers between these budgets).
Consolidated budgets of all levels do not have a legal status, are not approved in the form of laws, but are compiled for various analytical purposes. For example, to determine the degree of centralization of financial resources in the state budget system, to analyze the dynamics of income and expenses of territorial budgets, to compare the budget systems of different regions and states, etc.
Without calculating the indicators of consolidated budgets, it is impossible to consolidate financial planning, since many indicators of the summary financial balance state and territorial consolidated financial balance sheets are taken from consolidated budgets.
Indicators of consolidated budgets are also used in calculations characterizing different kinds security of the inhabitants of the country, individual territories, for example, budget expenditures per inhabitant for medical service, education and other average per capita budget incomes.
Under federal budget It is generally accepted to understand the basic financial plan of the country as a whole, adopted annually by the highest legislative body of the legislature - the Federal Assembly of the Russian Federation. Redistribution is carried out through the federal budget GDP and ND throughout the state. Revenues from the federal budget of the Russian Federation are collected throughout the country according to uniform standards, and expenditures are made in the interests of the entire population of the country.
The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are intended to fulfill the expenditure obligations of the Russian Federation.
Usage federal authorities state authorities do not allow other forms of formation and expenditure of funds intended for the fulfillment of expenditure obligations of the Russian Federation.
Essentially, the federal budget is the main law of the economic life of the state, which records not only the figures of state income and expenditure, but also all other parameters of economic development. Therefore, the federal budget is considered as the main instrument of the entire financial system of the Russian Federation.
Budgets of the constituent entities of the Russian Federation (regional budgets) represent the second level of the Russian budget system.
Currently, there are 85 subjects of the Federation in the Russian Federation, including 22 republics, 9 territories, 46 regions, 1 autonomous region, 4 autonomous districts, 3 federal cities.
Regional budgets are the central link of territorial budgets. Regional budgets are a symbol and guarantee of regional isolation, independence, independence and responsibility.
The budget of a constituent entity of the Russian Federation (regional budget) and the budget of a territorial state extra-budgetary fund are intended to fulfill the expenditure obligations of a constituent entity of the Russian Federation.
The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and expenditure of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation is not permitted.
The third link of the budget system RF— local budgets.
The budget of a municipal entity (local budget) is intended to fulfill the expenditure obligations of the municipal entity.
The number of local budgets is more than 22 thousand, of which the bulk are the budgets of rural settlements (about 18,000). In terms of the number of local budgets in the Russian Federation, Tatarstan is the leader - 974, followed by Bashkortostan - 895 and the Republic of Dagestan - 757 budgets of municipal entities.
The use by local government bodies of other forms of education and expenditure of funds to fulfill the expenditure obligations of municipalities is not permitted.
As an integral part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities may be provided.
Budget revenues express the economic relations that arise between the state and the subjects of reproduction in the process of forming the country's budget fund. The form of manifestation of these economic relations are various types of payments of enterprises, organizations and the population, and their material embodiment is monetary funds mobilized in budget fund. With the help of income, the process of forming budget resources is carried out, while expenses mediate the process of their use.
Budget revenues- these are funds received by the budget, with the exception of funds that are, in accordance with Budget Code sources of financing the budget deficit (Article 6 of the Budget Code of the Russian Federation).
Budget revenues are generated in accordance with the budget and tax legislation of the Russian Federation.
In accordance with Art. 41 of the Budget Code of the Russian Federation, budget revenues are generated from tax and non-tax types of income, as well as from gratuitous receipts.
According to Art. 6 of the Budget Code of the Russian Federation, budget expenditures are funds paid from the budget, with the exception of funds that, in accordance with the Budget Code, are sources of financing the budget deficit.
Expense management has always been considered one of the most important problems in every state, regardless of the level of economic development and revenues to the state treasury. As a rule, this was due to the fact that the funds allocated from the state treasury to finance certain sectors of the economy or social life of the country turned out to be insufficient. Expense management was built in accordance with the growing tasks of the state and its budget.
Cost management tasks involve three stages:
. defining policies, goals and resources needed to achieve them;
. distribution of resources necessary to achieve the set goals;
. ensuring that specific tasks are completed in the most effective way.
The formation of expenditures of the budgets of the budget system of the Russian Federation is carried out in accordance with expenditure obligations stipulated by the legislation of the Russian Federation, the delimitation of powers of federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, the execution of which is in accordance with the legislation of the Russian Federation, international and other treaties and agreements should take place in the next financial year at the expense of the corresponding budgets (Article 65 of the Budget Code of the Russian Federation).
Budget revenues and expenses differ in composition, sources, areas of use and other characteristics. To compile reports on budget execution and ensure comparability of budget indicators at all levels of the budget system of the Russian Federation, a single budget classification of the Russian Federation, approved by the Federal Law of August 15, 1996 No. 115-FZ “On the Budget Classification of the Russian Federation”, the Law of the Russian Federation of August 8, 2001 “On Amendments and Additions to the Federal Law “On Budget Classification in the Russian Federation”” and etc.
Currently, the procedure for applying budget classification in the Russian Federation is regulated in accordance with Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (harm, dated June 20, 2016 No. 89n).
Budget classification(Article 18 of the Budget Code of the Russian Federation) is a grouping of income, expenses and sources of financing budget deficits of the budget system of the Russian Federation, used for the preparation and execution of budgets, as well as a grouping of income, expenses and sources of financing budget deficits and (or) operations sectors government controlled, used for maintaining budget (accounting) records, drawing up budget (accounting) and other financial statements, ensuring comparability of budget indicators of the budget system of the Russian Federation.
Budget classification makes it possible to freely move financial resources between different levels budget system of the Russian Federation, and such a transfer should be methodological in nature and have a clearly established mechanism. This can only be done on the basis of a unified budget classification. In addition, the budget classification makes it possible to carry out an economic and statistical analysis of income and expenditure of the Russian Federation budget and ensures targeted allocation of budget funds.
The classification of budget revenues of the Russian Federation is a grouping of budget revenues at all levels and is based on the legislative acts of the Russian Federation that determine the sources of budget revenues at all levels of the budget system of the Russian Federation.
The classification of budget expenditures is a grouping of budget expenditures of the budget system of the Russian Federation and reflects the direction of budget funds for implementation by federal government bodies, government bodies of constituent entities of the Russian Federation, local governments (municipal bodies) and management bodies of state extra-budgetary funds basic functions, solving socio-economic problems.

2.3 Analysis of the Russian budget for 2017 - 2019

Since 2006, the federal budget in Russia has been planned for a three-year period. This rule was violated when creating the document for 2008 and 2016, due to the peak of the crises. The current law again provides for a three-year state budget plan. The same goals and trends apply for 2017, 2018 and 2019: each year to reduce the share of the deficit and reduce the inflation rate through spending cuts. The bill on the state budget was first considered on November 18, 2016. In the conditions of the crisis and tense geopolitical situation, it was clear that something would have to be sacrificed, so the State Duma passed the document further, but with great reservations. In the second reading, some adjustments were made, part of the expenses of 540 billion rubles was redistributed, for example, for credit support of the regions, 200 billion rubles were agreed upon instead of 100. The final version was adopted by the State Duma in the third reading, and on December 19, 2016, the President of the Russian Federation signed the law on the federal budget for 2017 Based on a GDP forecast of 86,806 billion rubles and an expected inflation rate of 4%, the federal budget of the Russian Federation plans to generate revenues of 13,487.6 billion rubles and expenses of 16,240.8 billion rubles. The deficit will amount to RUB 2,753.2 billion.
It's important to note that revenue part in the 2017 Russian budget is fixed at 13.49 trillion rubles and differs slightly from last year’s figure. Many economists say that if we also take into account inflation expectations, then in real terms this part of the budget will continue its downward trend. In 2019, representatives of the Ministry of Finance predict an increase in revenue to 14.8 trillion rubles, which is a nominal historical maximum for the Russian economy.
Experts note that the planned growth is explained by the weakened position of the ruble - the 2019 budget included a quote of 71.1 rubles per 1 US dollar. Oil prices included in the Russian budget are projected at $40/barrel. In addition, one cannot help but note the fact that in relation to the level of GDP, the revenue portion will tend to decline - in 2019 this share will be 15%.
At the same time, forecasts for the price of a barrel of oil by various experts are extremely varied. Another drop in prices to 40 dollars or below is the most pessimistic forecast. Since April 2016, the indicator has not fallen below this level, but only moved up. Today the numbers 50-55 are more popular, even allowing for an increase to $70 per barrel. Too many factors can affect the dynamics: will the OPEC countries agree to curb the volume of raw material supplies, will the United States resume shale oil production, will there be a recession in the Chinese economy, etc. If in reality oil prices turn out to be higher than budgeted, as happened in 2016, the government will have the opportunity to partially compensate for the deficit. First of all, we are talking about replenishing reserve funds, and not about additional expenses. No less important indicator when drawing up the main financial document of the country, the exchange rate of the American dollar is used, the currency in which settlements are made for international transactions, including the sale of raw materials. A further gradual and slight weakening of the ruble is predicted; the average exchange rate for 2017 is 67.5 rubles per dollar. On the one side, cheap ruble makes imports more expensive, which means that many consumer goods will increase in price. This leads to increased inflation. On the other hand, the federal budget is calculated in rubles, social payments, salaries for public sector employees, and payments for government orders are also made in rubles. Therefore, income from oil and gas supplies at the current exchange rate, converted into domestic currency, turns out to be at the required level. Expenditure items In order to simultaneously reduce inflation and reduce the budget deficit, when calculating the new document, the Russian government took the reduction of budget expenditures as the leading principle: in 2017 by 6%, in the next 2 years by 9% and 11%. The President's message spoke about saving funds that were previously irrationally spent; in practice, there will be a reduction in funding in most areas and priority government programs.

Table 1. Structure of federal budget expenditures for the period 2013-2014. and for the planning period 2015-2017. (in % of total)

As a result, the following expense items were recorded:
National issues - 1,135 billion rubles.
National defense - 1,121 billion rubles.
Law enforcement system - 1,270 billion rubles.
National economy - 2,292 billion rubles.
Housing and communal services - 58.2 billion rubles
Environmental protection — 76.4 billion rubles
Education — 568 billion rubles
Culture and cinema - 94 billion rubles
Healthcare — 377 billion rubles
Social policy - 5,080 billion Media - 73.4 billion rubles
Physical education and sports - 89.7 billion rubles
Public debt servicing — 729 billion rubles
Interbudgetary transfers—768 billion rubles.
Budget of Russia 2017 course work.
Financing of healthcare, education (except higher educational institutions), housing and communal services will be carried out to a greater extent at the expense of regional budgets.
The article on national issues includes expenses for ensuring the activities of government bodies: the President, the Government, governors, etc. This includes the salaries of officials, but it is important to note that greatest means designed for the Ministry of International Affairs and the President. The first point is explained by the presence of international conflicts and disagreements: the war in Syria, the Ukrainian conflict, relations with the West.
The 2017 federal budget does not provide for unscheduled reserve expenses. Possible expenses for eliminating the consequences of emergency situations, including natural Disasters, expenses for carrying out urgent orders of the Head of State are planned precisely from the funds allocated to support the work of the President.

The Ministry of Finance considered the easiest option to cut budget investments in those areas in which there has been a maximum increase in funding in recent years. In particular, defense spending was discussed as exaggerated and not providing positive influence on the state of the country's economy. At the same time, the current costs are in many ways a systematic solution to the task of rearmament of Russian troops, set by the President several years earlier.
Many government orders were made before the crisis, and now it is more expedient to pay as quickly as possible, so as not to overpay interest and prevent unnecessary financial burden on the budget in subsequent years. And yet, compared to 2016, defense spending was reduced by more than 1 trillion rubles. At the same time, part of the costs related to the military is included in other budget items: support for military educational institutions - in education, arrangement of housing for military personnel - in housing and communal services, etc.
Volume of investments in national economy reduced by another 7.5% due to the termination or reduction of funding for some government economic programs. On the one hand, the suspension of federal subsidies for some corporations and regional projects closes the way for the originally planned development of certain industries or territories.
On the other hand, public investments at the expense of the budget in these areas turn out to be ineffective; ideally, the attraction of business investors is required, and the trend towards reducing expenses in this area will continue. So far, the following programs have suffered the greatest losses:
Socio-economic development Far East -50,3%,
Development of shipbuilding and equipment for the development of offshore fields for 2013-2030 -30.3%,
Energy efficiency and energy development -27.2%,
Economic development and innovation economy -22.8%
At the same time, funding will continue for such companies as Rosatom (77 billion rubles), Russian Railways (68 billion rubles), and the Federal Corporation for the Development of Small and Medium Enterprises (14 billion rubles). Banks will again receive subsidies: first of all, Vnesheconombank, which is on the verge of bankruptcy (150 billion rubles), Rosselkhozbank, which provides loans to agricultural enterprises, Sberbank and VTB as part of the support mortgage lending. The regions that receive the largest subsidies in 2017 include Crimea, Sevastopol, the North Caucasus and the Kaliningrad region.
Over the past few years, the government and the President of the Russian Federation have approved 45 priority state programs. The 2017 budget does not have the resources to fully implement each of them. If previously, in accordance with the Budget Code, it was allowed to leave about 2.5 percent of all expenses conditionally scheduled, they were intended for distribution among the most important projects and programs by decision of the government or the President, but in the current financial document this rule does not apply.
But expenses are provided for several priority projects:
Healthcare development - 3.84 billion rubles
Development of education for 2013-2020 - 42 billion rubles
Mortgage and rental housing - 20 billion rubles
Housing and communal services and urban environment - 10 billion rubles
International cooperation and export - 41 billion rubles
Small business and support for entrepreneurial initiative - 14.6 billion rubles
Safe and high-quality roads - 30 billion rubles
Integrated development of single-industry towns - 6.5 billion rubles
Ecology - 20.19 billion rubles.
Even before the consideration of the federal budget for 2017, the state was promised to fulfill social obligations under any circumstances. Even with the reduction of all expenditures, 620 billion more were allocated for social payments than last year. This is explained, among other things, by the increase in the number of recipients of various benefits. The main part will be used to pay pensions, taking into account two indexations corresponding to the actual level of inflation. At the same time, the law on rapid growth of pensions for rural residents has been postponed for 3 years, which makes it difficult to increase the level of well-being of the poorest pensioners. The remaining 1.4 trillion rubles will be spent on all other benefits, the indexation of which will be 8%. The same article includes the costs of implementing the extended program. maternity capital. Installed size payments for the birth of a second child remained at the level of 453 thousand rubles.
Despite the reduction in healthcare costs, it is planned to continue the construction of perinatal centers, equipping children's hospitals, and equipping social premises for comfortable use by people with disabilities. But many projects have been postponed indefinitely.
The revenue part of the budget traditionally consists of tax fees and customs duties. Mineral extraction tax Import and export customs duties on oil and gas Value added tax Excise taxes on alcohol, tobacco, fuel Enterprise income tax About 37% of the projected budget revenues for 2017 will come from oil and gas corporations. Last year, grain sales and tourism showed a significant increase; in 2017, a corresponding level of income from these areas is expected.
Will continue to operate tax holidays for the development of small and medium-sized businesses, in general there is a decline in the turnover of most enterprises, so total tax collections will be lower than in the pre-crisis years. But since 2017, the principle of deductions from the regions for corporate income tax has changed; instead of 2%, the federal budget will now receive 3% of the fees.
To finance covering the state budget deficit, it is planned to use the entire reserve fund in the amount of 1.2 trillion rubles and the national security fund in the amount of 659.6 billion rubles. This will cover two-thirds of the total deficit. The remaining amount must be covered through domestic borrowing and privatization. It is planned to place bonds of state corporations and the Bank of Russia in the amount of 1.05 trillion rubles. According to forecasts of the Ministry of Finance, the national debt will not exceed the safe level of 20% of GDP.

Conclusion

So, in the course of revealing the topic of this work, we realized that the budget is a system-forming financial plan for the functioning of the state. It predetermines the financing of the entire socio-economic system, directly influencing its development.
In conclusion, it should be noted that opinions on whether the adopted federal budget of the Russian Federation in 2017 will lead to a shift in the country’s economic development positive side diverge. GDP growth in 2017 is expected to be no higher than 0.6%, which cannot be called economic growth. The country's main financial document was created taking into account current external political and economic circumstances. But there remains hope for the settlement of interstate disagreements, the lifting of sanctions, and the stabilization of oil prices at a level of at least $50 per barrel.
The new federal budget was adopted by 355 deputies, 99 representatives of the State Duma do not agree with it, accusing it of irrational distribution of expenses: excessive spending on the state apparatus and banking system, insufficient financing of the agro-industrial complex, weak support for the regions and ineffective investments in economic development. The government, in turn, insists on maximizing cost reductions. More than 60% of measures are aimed at these tasks. To search for options additional income the current time is considered inappropriate. Objectively, today the Russian economy is in the process of stagnation, and without tough measures it is impossible to create a balanced budget.

The current economic situation in the Russian Federation is the subject of close attention not only from leading financial analysts, owners of large businesses or small entrepreneurs, but also from ordinary citizens. The crisis phenomena that are observed today in many economies of the world are aggravated in Russia by the fact that in recent years it has been experiencing the influence of Western sanctions.

The government's point of view is that this fact should not make Russians disheartened. On the contrary, sanctions should be viewed as a positive phenomenon, because long-term economic isolation will help develop its own production and improve technological achievements, which will ultimately provide the country with an unprecedented economic recovery. By the way, it is already predicted in the new federal budget.

The draft document was published by employees of the Russian Ministry of Finance on October 12, 2016, and it is this document that will determine the structure of state revenues and expenses for the next three years. The new budget is positioned as adapted to new realities, including low oil prices, dwindling cash reserves and “Western restrictions” economic growth. Let's take a closer look at what was included in the new Russian budget to find out government priorities.

Innovations in the State Budget of Russia

To date, the Russian budget has not yet passed the stage of final approval. But the main innovations and figures characterizing this bill can already be analyzed.

Among the main innovations the following points can be noted:

The government intends to return to the old practice of adopting a single budget for a three-year period (in 2016, the Russian economy was based on a one-year financial document). According to the opinion expressed by representatives of the Ministry of Finance, this step will ensure consistency and predictability in aligning accumulated budget imbalances;
distinctive feature The new document was a change in the structure of sources of financing the budget deficit. If in the current year 2/3 of the deficit was covered by funds taken from the Reserve Fund, then in the next three years representatives of the Ministry of Finance propose to use less sovereign funds and more borrowed funds attracted from domestic market.

Revenue part of the Russian budget in 2017

It is worth noting that the revenue side in the 2017 budget is fixed at 13.44 trillion rubles and differs slightly from last year’s figure. Many economists say that if we also take into account inflation expectations, then in real terms this part of the budget will continue its downward trend. In 2019, representatives of the Ministry of Finance predict an increase in revenue to 14.8 trillion rubles, which is a nominal historical maximum for the Russian economy.

Experts note that the planned growth is explained by the weakened position of the ruble - the 2019 budget included a quote of 71.1 rubles per 1 US dollar. Oil prices included in the Russian budget are projected at $40/barrel. In addition, one cannot help but note the fact that in relation to the level of GDP, the revenue portion will tend to decline - in 2019 this share will be 15%.

The head of the Ministry of Finance, Anton Siluanov, called the main goal of the government to ensure income without additional tax reform and raising the retirement age. It is quite possible that the tax sphere will undergo reforms in favor of easing the fiscal burden for business - first of all, this may affect taxes levied on entrepreneurs. Other experts explain government optimism for completely different reasons.

For example, Lyudmila Pronina, who holds the position of professor at the Department of Economics and Finance of the Public Sector at RANEPA, says that the Ministry of Finance’s forecast growth in revenue is quite realistic. But she explains the likelihood of its implementation with income from taxation on mineral extraction, which the Ministry of Finance has budgeted in the amount of 300 billion rubles for 2017, and 200 billion each in 2018 and 2019. She names the second reason as a possible increase in excise taxes.

Expenditures of the Russian budget

Financing of expenditure items was proposed in the amount of 16.181 trillion rubles in 2017. It is worth saying that for the next two years this indicator was announced in a slightly smaller amount. Thus, in 2018, expenses will amount to 15.978 trillion, and in 2019 – 15.964 trillion rubles. According to Anton Siluanov, reducing budget expenditures is the only way to ensure fiscal consolidation.

Let us remind you that expenses in the Russian budget are divided into two parts: open and closed. The first of them in 2017 is planned in the amount of 13.31 trillion rubles, i.e. 18% of all expenses will be classified. This is less than in 2016, when the level of “hidden” costs exceeded 22%. Moreover, the 2016 budget was adjusted in this aspect just before our eyes. Representatives of the Ministry of Finance explained this with certain plans that provide for early payment of credit obligations defense enterprises.

If we consider the functional areas of expenses item by item, we can draw the following conclusions:

It is planned to spend 5.08 trillion rubles for the needs of social policy in 2017, 4.962 in 2018 and 5.054 in 2019. The government in this case demonstrates a tendency to reduce social needs, explaining its actions by the need to save money;
The national economy will receive allocations of 2.3 trillion rubles in 2017. In 2018, it will be allocated 2.246 trillion, and in 2019 – 2.054 trillion rubles, that is, over the next three years, funding for the national economy will decrease from 14.2% of all expenses to 12.9%. It is quite strange that with the policy of cutting spending on this article Government financiers predict rapid economic growth for the country. It is not entirely clear what reasons this growth could provoke - in the context of sanctions and an investment blockade on foreign investment cannot be counted, and local entrepreneurs cannot afford to take bank loans due to exorbitant interest rates;
national defense needs will be financed in the amount of 950 billion rubles. This figure is an open part of budget expenditures for this item. Taking into account closed items that make up the gross portion of defense spending, the industry will receive 2.84 trillion rubles in allocations. In 2018, allocations will be 2.72, and in 2019 – 2.856 trillion. Over three years, funding will increase from 17.6% to 17.9% of the total budget expenditures, which indicates a high degree of “militarization” of this document. Experts emphasize that the only salvation for the country's budget is to carry out structural reforms related to production and reduce military spending. However, this expert recommendation has remained unheeded by the government for many years now;
Spending on national security and law enforcement is rising. Law enforcement agencies will receive 1.968 trillion rubles in 2017, 1.995 in 2018 and 2.007 in 2019. The share of these expenses in the budget will thus increase from 12.2 to 12.6%;
expenses related to education do not look so significant against this background. The Ministry of Education can only count on 568 billion for 2017. In the next two years, this figure will increase slightly and will remain 589 and 586 billion, respectively;
The health sector also does not cause any particular concern for the government: in 2017 it is planned to allocate 377 billion rubles for it, and in 2018 and 2019 – 394 and 369 billion rubles, respectively.

The analysis of hidden costs allowed us to draw the following conclusions:

Government spending on so-called “other matters” will increase by next year up to 10% of the entire budget expenditure and will amount to 1.62 trillion rubles, which exceeds the corresponding figure for 2016;
a subsection entitled “other issues” appears with enviable regularity in a dozen areas, of which it is worth noting 500 billion rubles planned for “separate subsidies” for companies and organizations and “separate interbudgetary transfers” allocated for regional budgets;
150 “secret” billions of rubles will be allocated under the article “National Security and Law Enforcement Agencies”;
items including “other issues” and “hidden expenses” together account for about 24% of the total expenditure portion of the Russian budget.

About the budget deficit

The budget for the next three years is planned as deficit. In 2017, this figure will be 2.74 trillion rubles (3.2% of GDP). Moreover, the government has not yet adopted the document, but is already considering possible amendments to this figure - recently the Ministry of Finance proposed increasing the budget deficit to an amount of 3.03 trillion rubles. According to some economists' forecasts, this figure could reach 3.26 trillion, coming close to 3.9% of GDP.

This value would be the largest gap in the last six years. Government experts unanimously say that the budget deficit is quite expected and Western sanctions are to blame, but they are confident that all problems can be overcome by finding additional sources of income. First of all, financiers are hoping for some new military contracts that can resolve the budget deficit. At the same time, it is worth citing the words expressed on this matter by Vladimir Putin.

The President said that it may be too early to adopt a three-year budget in the current economic conditions, but he maintains the healthy optimism of government financiers. At the same time, if you compare income and expenses, it becomes clear that in comparison with the 2016 budget, income planned for 2019 should increase by almost 1.4 trillion rubles, and expenses should decrease by 670 billion in national currency.

It is also worth considering the high cost base current year. At the finish line, which the 2016 budget has already reached, the Ministry of Finance decided to increase expenditure items from 16.1 trillion rubles to 16.4 trillion. If we also take into account the fact that changes are expected in the consolidated budget schedule that will not be carried out through legislative amendments, the total could reach 16.63 trillion rubles.

Financiers are more optimistic about the future, suggesting that already in 2018 the country can reach a deficit equal to 2.2% of GDP, and by the end of 2019 it will reduce it to 1.2%. At the same time, experts from the Fitch analytical agency say that Russia has not yet overcome its dependence on raw materials, and unstable oil prices, which so far have a characteristic downward trend, can hit the budget hard.

State debt of the Russian Federation

As already mentioned, government financiers plan to increase borrowing levels to cover the budget deficit.

Presumably, these will mainly be domestic loans, which will be:

1.88 trillion rubles in 2017, which is two times higher than borrowings in 2016;
in 2018, domestic government bonds will have to yield another 1.6 trillion rubles;
in 2019 - 1.7 trillion in national currency.

In addition, it is worth considering that in 2017 the bonds will mature, the total value of which is 829 billion rubles. It is possible that the amount of federal loan bonds placed will be 1.9 trillion rubles. At the same time, Anton Siluanov noted that it is necessary to receive loans from domestic investors with a degree of caution so that they do not demand short-term bonds from the government high stakes.

It is worth noting that the change in sources of deficit financing is not accidental. In 2017, they plan to take 1.15 trillion from the Reserve Fund, which means that this source will be completely exhausted. Rumor has it that, if necessary, the government will turn to money from the Fund national welfare. According to the plans of the Ministry of Finance, this source will have to provide 660 billion rubles. in 2017 and 1.14 trillion. – in 2018. As for the possible replenishment of these funds, it is not planned until February 1, 2020.

The borrowing bar on foreign markets is falling sharply. From external sources They plan to attract no more than $7 billion in 2017, and in the next two years - another $3 billion, which corresponds to the level of the pre-crisis years. Commenting on this fact, Anton Siluanov noted that the country could spend a year without external borrowing, but the government should maintain the level of liquidity of its Eurobonds.

The main thing in 2017 financial institution countries will simply refinance their expiring debts. According to the plan, in 2017 Russia will have to buy valuable papers by 7.3 billion USD Let us note right away: many experts believe that Russia’s main financier is disingenuous. From external loans the country will refuse not because it does not need them, but due to the ongoing sanctions, which also apply to the lending sector.

The volume of the total debt of the Russian Federation will increase by the beginning of 2020, reaching 16.6 trillion. R. (16.8% of GDP), which exceeds the 2016 level by 1.8%. Over the next three years, the total volume of public debt will remain at a safe level. Although some economists are frightened by the comparison of the figures for the external public debt, which is estimated at 55 billion US dollars, the amount domestic debt(almost 9 billion rubles) and the amount cash reserves, estimated at 5.5 billion rubles.

Budget issue and Chechnya

The planned budget, aimed at saving money, has already caused dissatisfaction in some regions. Let us recall that after the project was published, Ramzan Kadyrov, who holds the post of head of this republic, expressed dissatisfaction with the reduction in funding for Chechnya through the social network Instagram. The Kremlin responded to this statement with the help of Dmitry Peskov, who is the press secretary of the President of the Russian Federation.

In his statement, Peskov noted that the country’s economy is characterized by difficulties that relate not only to the federation as a whole, but also affect its individual regions. The presidential speaker emphasized that the head of the country foresaw the emergence of controversial issues, but the debate should be moved to the lower house of the Duma. The government cannot be guided by the discontent of individual federal entities - it takes into account the interests of the entire country, despite criticism from the regions.

Not long ago, Kadyrov said that if in previous periods Since the authorities of the Republic of Chechnya took into account the policy of total budget savings, today he is forced to express criticism of the budget project. Kadyrov recalled that the republic has not received funds for a long time under the federal target program related to the restoration of economic and social sphere Chechnya. Reducing the Chechen budget will not allow the republican economy to develop and will negatively affect social obligations.

However, we cannot ignore the fact that during the years of Ramzan Kadyrov’s leadership, Chechnya received subsidies and subsidies worth 540 billion rubles from the federal budget, closing the top three Russian subsidy leaders (the first two places are occupied by Dagestan and Yakutia). Chechnya's budget is already 80-87% formed from deductions from the all-Russian budget. Moreover, according to Natalya Zubarevich, director regional program Independent Institute of Social Policy, Grozny distributes a significant part of the incoming funds in a completely non-transparent manner.

However, with a very significant amount of subsidies, the republic still manages to occupy 4th place among the constituent entities of the Russian Federation in terms of unemployment rates. Moreover, 53% of the total unemployed population are men of working age. At the same time, the level of monetary income of the population of the republic is steadily increasing, but most of it is modestly recorded under the heading not “salary”, but “other income”.

In general, the budget can be safely called conservative. By at least, it certainly does not provide for any drastic measures to resolve crisis issues, so, in fact, Russia will continue to eat through its remaining reserves. State financiers say that the budget for 2017-2019 will still be adjusted, and this will have to be done annually. Experts do not predict an aggravation of external risks for the country’s economy, but they speak of the possibility of an aggravation of internal risks.

In many ways, the viability of the Russian budget depends on the oil market.

The already mentioned oil prices are to blame. In addition, Russia is facing presidential elections, and this, according to the Ministry of Finance, does not make it possible to plan expenses in advance. Although it is a little unclear why election expenses cannot be calculated and included in the future budget in advance. However, Russians are assured that everything will be fine: inflation expectations will drop by almost 3 times with GDP growth of 2.4% by the end of 2018. However, these statements also cause a certain amount of skepticism among economists.

The draft new budget is still undergoing the final approval stages, because the document must receive approval not only from the Ministry of Finance, but also from the Ministry of Economic Development, before being agreed upon by State Duma deputies. At each stage, the draft document will undergo several revisions, and only after that will it be published as the country’s approved financial plan.

However, one cannot count on significant changes. Most likely, Russia will enter the new “three-year plan” with a conservative budget, and the government will hope that increased oil prices will at least slightly stabilize the economic situation and raise social standards for the population.

State Budget Law for 2017

The federal law was adopted by the State Duma on December 9, 2016 and approved by the Federation Council on December 14, 2016.

Help from the State Legal Department

The federal law establishes the main characteristics of the federal budget for 2017 and for the planning period of 2018 and 2019. At the same time, the main characteristics of the federal budget for 2017 are determined based on the projected volume of gross domestic product in the amount of 86,806.0 billion rubles and an inflation rate not exceeding 4.0 percent. The projected total volume of federal budget revenues is 13,487.6 billion rubles, the volume of expenses is 16,240.8 billion rubles. The federal budget deficit is determined at 2,753.2 billion rubles.

The Federal Law also approves standards for the distribution of income between the budgets of the budget system of the Russian Federation for 2017 and for the planning period of 2018 and 2019, programs for state external and internal borrowings of the Russian Federation and state guarantees, the features of administering budget revenues of the budget system of the Russian Federation, the features of the execution of the federal budget and the write-off of certain types of debt to the federal budget are determined.

The State Duma adopted in the third and final reading the law on the federal budget for 2017-2019. 315 deputies voted for its adoption, 99 were against, a Rosbalt correspondent reports.

According to the document, treasury revenues in 2017 will amount to 13.488 trillion. rubles, expenses - 16.241 trillion. rubles, and the deficit is 2.753 trillion. rubles In 2018, these indicators are planned at 14.029 trillion. rubles, 16.04 trillion. rubles, 2.011 trillion. rubles respectively. In 2019, revenues will amount to 14.845 trillion. rubles, expenses - 15.987 trillion. rubles, and the deficit is 1.142 trillion. rubles

The budget for 2017 is based on an oil price of $40 per barrel. According to the Ministry of Economic Development, such an assessment of the level of oil prices is conservative, since it is significantly lower than the current consensus forecast for oil prices.

The share of oil and gas revenues of the federal budget will continue to decline from 37.4% in 2017 to 36% in 2019. Non-oil and gas revenues relative to GDP will remain at an almost stable level (9.7% of GDP in 2017-2018 and 9.6% of GDP in 2019).

In 2017, the average annual dollar exchange rate is expected to remain at 67.5 rubles per dollar; in 2018, the rate is projected to weaken to 68.7 rubles per dollar, in 2019 - to 71.1 rubles per dollar.

In 2017, spending on national issues is planned in the amount of 1.135 trillion. rubles, national defense - 1.121 trillion. rubles, security and law enforcement - 1.270 trillion. rubles, the national economy - 2.292 trillion. rubles, housing and communal services - 58.2 billion rubles, environmental protection - 76.4 billion rubles, education - 568 billion rubles, culture and cinematography - 94 billion rubles, healthcare - 377 billion rubles, social policy - 5, 08 trillion rubles, media - 73.4 billion rubles, physical education and sports - 89.7 billion rubles, servicing public debt - 729 billion rubles, interbudgetary transfers -783.5 billion rubles.

In the 2017 budget, the share of classified expenditures is 17.1%, with 11% of them going under sections not related to national defense and security.

Net outflow capital will increase from $20 billion in 2017 to $25 billion in 2018 and 2019. According to the forecast of the Ministry of Economic Development, in 2017 the GDP growth rate will move into the positive area and amount to 0.6%, in 2018 year of GDP will increase to 1.7%, in 2019 - to 2.1%. By the end of 2017, inflation is forecast to drop to 4%.

It is predicted that the Reserve Fund will be completely depleted in 2017. The volume of the National Welfare Fund will be reduced from 4,702.3 billion rubles at the beginning of 2017 to 3,056.2 billion rubles at the beginning of 2020.

At the same time, due to significant government internal borrowings, an increase in the volume of public debt is planned in the next three years. At the end of 2017, it will amount to 13,972.2 billion rubles, in 2018 - 15,177.1 billion rubles and in 2019 - 16,651.9 billion rubles.

When considering the document in the second reading, deputies redistributed 540 billion rubles for 2017 and more than 1 trillion. rubles for the period 2018-2019. In particular, it was decided to increase credit support to the constituent entities of the Russian Federation from the federal budget from 100 billion to 200 billion rubles. In 2017, regions will also receive separate species subsidies - to ensure balanced budgets. Thus, Crimea will receive an additional 18.65 billion rubles, Sevastopol - 5.16 billion rubles, and Chechnya - 16.4 billion rubles.

Banks and agribusinesses will receive additional funds. So, credit organizations will be able to count on additional subsidies in order to compensate for the lost income from loans issued to agricultural enterprises. It's about about the amount of 21.3 billion rubles in 2017, 17.6 billion in 2018 and 17.17 billion rubles in 2019. An additional 10.638 billion rubles will be allocated to support the agricultural sector.

Three Duma factions voted against the adoption of the budget - the Communist Party of the Russian Federation, the Liberal Democratic Party and A Just Russia. “The budget is not numbers, it is the destinies of people, and this Trishkin caftan cannot be patched, it will not fit on the shoulders of huge Russia,” said, in particular, the leader of the Communist Party of the Russian Federation Gennady Zyuganov. According to him, the government allocated 2 trillion to save banks. rubles, which “spread to offshore companies.” “According to official information, out of the 800 billion allocated for investment, only 3.4% was allocated for investment,” Zyuganov added.

He is convinced that “the crisis will only grow.” “The pincers will continue to squeeze the throat of the country and all of us,” concluded the leader of the Communist Party of the Russian Federation.

State Duma deputy from A Just Russia, Alexander Burkov, said that the country is being “imposed on a budget for the decline of the Russian economy.” “The parents of this budget should be deprived of parental rights,” he said. According to the deputy, when preparing the budget, the government “saved 250 billion rubles on the elderly, while it wants to squeeze out 150 billion on bonuses for officials.”

State Duma deputy from the LDPR Alexey Didenko noted that the new budget did not become a “budget of national salvation” and was adopted by United Russia with virtually no regard for the opinions of other factions. “1 trillion. rubles were distributed by one faction, how can this budget be called a budget of national harmony?” - the deputy was indignant.

It should be noted that 47 extra-parliamentary parties were invited to consider the draft budget in the third reading, but they were not given the floor, but were offered to listen to the discussion on the Duma balcony.

State budget revenues in 2017

The tense global political situation forces citizens to think about the future. Russia is not experiencing better times. The economy, one might say, is being reborn anew, and this entails inevitable costs in the form of a federal budget deficit. The people feel unstable, and therefore are already asking the question: what is Russia’s budget for 2017 in numbers?

When preparing the budget, we take into account important factors. This is the oil and gas component, the dollar exchange rate, and the general world situation. Laying down articles for the next three-year period, the authorities also paid attention to the existing sanctions of foreign countries against our country and Russia’s response to them.

The law that determined the budget for 2016 was an innovation, because traditionally the budget is determined for the next year and planned for another 2 years. But due to the lack of clear forecasts and constant changes (not always for the better), the government did not dare to take on the responsibility of forecasting for 3 years ahead.

However, in 2016, the authorities seem to be optimistic, because in the coming weeks the Russian budget for 2017 will be adopted and funds will be allocated for 2018 and 2019. The federal law will come into force on January 1, 2017.

Budget income and expenses

So, according to the draft federal law, state revenues will amount to 13.4 trillion rubles. Expenses, in turn, are 16.2 trillion. What do these numbers say? Yes, the state does not have enough money. Nominally, these are almost 2016 numbers. Of course, inflation also matters; taking it into account, income will decrease compared to the previous year. According to forecasts of the Ministry of Finance, the state is able to reduce expenses and increase the revenue component. The forecasts are quite good: if the Russian budget deficit for 2017 is 2.8 billion, then in 2018 it will be 2 billion, and in 2019 it will be 1.1 billion rubles.

Gross domestic product next year is projected to be 86.8 billion. By 2019, it is likely to rise to 98.8 billion.

In the process of developing the budget law, the authorities repeatedly emphasized that the only way to stabilize the budget is to reduce expenses as much as possible. Moreover, this policy is still in effect: the expected budget deficit for 2016 was supposed to be 3.7 billion. However, amendments have already been made to reduce this figure. Now it is a little over 3 billion rubles. There is a possibility that in 2017 the deficit has a chance of being reduced by more than 15%.

Where to get scarce funds from

In 2016, most of the deficit was covered by the Reserve Fund. Now it stores almost 3 billion rubles. In 2017, the prospects for the Reserve Fund have already been determined: it will completely dry up. Therefore, this part of the financing had to be radically changed. Now the National Welfare Fund will be used, the value of which is 4.6 trillion. In 2017, it will be empty by 0.66 trillion, and in 2018 - by 1.2 trillion. rubles

In general, the state is striving to reduce external borrowings and priority of domestic borrowings. In part external debt Russia's budget for 2017 in dollars will stop at $7 billion, and in subsequent years the upper limit of the loan will drop to $3 billion. Moreover, even these figures, according to the authorities, can be borrowed on the domestic market, in foreign currency.

Ministry of Finance in explanatory note to the draft federal budget law indicated that the total public debt in the period 2017-2019 will not exceed the safe level of 20% of GDP.

Budget expenditure structure

The smallest share in the structure of expenditures for 2017 is occupied by such areas as education and healthcare (3.5% and 2.3%, respectively). The government promises to reduce the number of budget places in universities by more than 40%. Student stipends will also decrease. This measure is aimed at reducing education costs and will entail massive layoffs of researchers and teachers. In addition, the provision of educational development programs is being reduced. In 2017 it will be cut by more than 20%.

The national economy accounted for 14.2%. It is planned to increase the entrepreneurial ability of the population, thereby restoring economic growth, supporting some investment projects.

The budget in the housing and communal services sector is rapidly declining: in 2017 it is planned to allocate 58 billion rubles to this area, and in 2018 only 28.8 billion rubles.

The budget of the Russian Ministry of Internal Affairs for 2017 will be almost 1968 billion rubles, which is 12.2% of the share general expenses. However, this department is facing significant changes, first of all, they relate to staffing. Not only are the requirements for the professional qualities of an employee of the Ministry of Internal Affairs being tightened, but the moral and psychological aspects of the personality of an individual employee now play a major role. These criteria were introduced partly as conditions for staff reductions. By October 2017, the number of police officers could decrease by almost 10%. This means that 100 thousand employees will be left without work. The innovations will have little impact on employees working “on the ground”, directly with the population (precinct officers, for example). The share of their reductions will be no more than 2%. Those who remain in the ranks of the Ministry of Internal Affairs will receive pleasant bonuses - a 5% increase in salary.

Since 2015, Russia has outlined a direct course towards supporting and strengthening national defense. Russia's military budget in 2017 will amount to 2840 billion in 2017. This is 6% less than in 2016, taking into account inflation. It is worth noting the existence of so-called closed, secret items in the budget. In the defense sector, 800 billion is planned for such an item. There are opinions that this money will be used for early fulfillment of obligations on loans to defense enterprises in order to save interest.

Social sphere

On Friday, December 9, the State Duma adopted in the third final reading the draft federal budget for 2017 and for the planning period 2018-2019. State Duma Speaker Vyacheslav Volodin called it “optimal, but tough.” 99 out of 414 deputies who voted spoke out against the adoption of the state budget. DW found out why the document is controversial and what its main parameters are.

The shortage will continue. The reserve fund will be exhausted

According to the adopted law, budget revenues in 2017 will amount to 13.5 trillion rubles, expenses - 16.2 trillion rubles. The deficit is thus projected at 2.8 trillion. It is supposed to be financed from the Reserve Fund, which is expected to be exhausted next year, as well as from the National Welfare Fund - it will have 4.2 trillion rubles left by the end of 2017.

GDP is expected to grow from 0.6% in 2017 to 1.7% in 2018 and 2.1% in 2019. Inflation over the next three years is forecast at 4%. The dollar-ruble exchange rate, which is proposed to be relied upon, will be 67.5 rubles per dollar in 2017 and then will increase - to 68.7 in 2018 and 71.1 rubles in 2019. Deputies budgeted for an oil price of $40 per barrel. At the same time, the IMF gives a forecast for 2017 of 50.6 dollars per barrel with subsequent growth, and The World Bank- 55.2 dollars.

Nevertheless, experts positively assessed the conservative approach of legislators. As noted in the conclusion of the Gaidar Institute of Economic Policy and RANEPA on the draft budget, “taking into account the existing risks and uncertainties, a conservative approach in forming the revenue side of the federal budget seems justified.”

More than a third of all expenses- on defense and secretarticles

The budget assumes that defense and secret spending (mainly in the “National Defense” section, as well as in the “National Economy”, “Healthcare” sections, “Pre-school Education”, “Periodicals” and others) will be reduced next year by more than 20%. Military spending - up to 2.836 trillion, secret - up to 2.771 trillion rubles. Taken together, spending on these items is more than 15 times higher than spending on health care and almost 10 times higher than spending on education.

As stated in the conclusion of the Gaidar Institute and RANEPA, “among countries not at war, Russia is one of the record holders for the largest defense expenditures.” Thus, according to expert estimates, if the share of defense expenditures in Russian budget accounts for almost a quarter of all expenses, then in the United States, which has a colossal military budget, this share is only 15%, and in Germany - 11%.

Experts also criticize the excessive number of secret items that create budget opacity. "The share of closed expenses is more than an order of magnitude higher than similar indicators public finance V developed countries“, note the authors of the conclusion. According to them, this contradicts the law “On State Secrets,” which allows secrecy only for budget expenditures in the field of intelligence, operational-search activities, as well as in the field of countering terrorism.

For education andhealthcarewill spend everything5,8% all expenses

Expenditures on education next year will increase by 2% - to 568.5 billion rubles. At the same time, spending will increase the most - by 29.5% - under the item "youth policy", which will amount to 2.3 billion. But for preschool education, allocations will be reduced by 45.2% - to 3.2 billion, for general education cut by 38.3% - to 17.7 billion. The most expensive item is higher education. Expenses for it will increase by 3.2% - to 497.3 billion.

Healthcare will receive almost a quarter less funds from the federal treasury in 2017 than this year - only 364 billion rubles. As experts from the Gaidar Institute and RANEPA note, “the relative amount of government spending on healthcare in Russia is significantly lower than in developed countries and does not correspond to the real level of economic development of the country.”

Social spending is rising, but poverty is not falling

More than 5 trillion rubles will be allocated for social policy in 2017 (28.2% more than in 2016). At the same time, experts point out that the sharp increase in appropriations in Russia does not lead to a reduction in the level of poverty in the country. From 2008 to 2015, the number of poor people accounted for 13.4% of the total population, despite the fact that over these years social spending increased by more than 200%.

Context

As Arseniy Mamedov, head of the budget policy laboratory at the Gaidar Institute, explained to DW, the problem is that the payments are not individual enough: “There are still quite a lot of categorical benefits, and targeted means testing is not carried out enough. Large amounts As a result, they are spread across all recipients, and not all of them really need it.”

Productive costs are reduced, no development

One of the key complaints expressed by experts regarding the adopted budget is that it, in the words of deputy Alexei Zhuravlev, is a “budget of patience” and not of development. One of the reasons is the reduction of so-called productive expenses at a faster pace than non-productive ones.

The first, according to Arseniy Mamedov, includes expenses that lead to an acceleration of economic growth. These are mainly the costs of human resources(health care, education, etc.), as well as infrastructure. The rest are unproductive: for public administration, defense, etc.

By the way, spending on infrastructure will be reduced in the coming years, and especially significantly on transport. In nominal terms, the year-on-year decline in 2017, 2018 and 2019 will be 14%, 12% and 30%, respectively. According to analysts, this threatens many infrastructure projects.

Head of the Center economic research Institute of Globalization and Social Movements (IGSO) Vasily Koltashov told DW that, in his opinion, the Russian authorities, in principle, will not be able to solve economic problems and move to growth through widespread spending cuts. According to him, a radical change in the economic vector is necessary towards increasing spending and stimulating consumer demand and industrial production.

See also “How Russia accumulated and spent its Reserve Fund”:

Appendix 1. Standards for the distribution of income between the budgets of the budget system of the Russian Federation for 2017 and for the planning period of 2018 and 2019 Appendix 2. Standards for the distribution of income between the budgets of the constituent entities of the Russian Federation for 2017 and for the planning period of 2018 and 2019 Appendix 3. Standards for distribution revenues from excise taxes on motor gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced on the territory of the Russian Federation, to the budgets of the constituent entities of the Russian Federation for 2017 Appendix 4. Standards for the distribution of excise tax revenues for motor gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced on the territory of the Russian Federation, to the budgets of the constituent entities of the Russian Federation for the planning period of 2018 and 2019 Appendix 5. Standards for the distribution of excise tax refunds for Household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced on the territory of the Russian Federation, for 2017 Appendix 6. Limit volumes tax revenue from excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent, with the exception of beer, wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grapes or other fruit must, and (or) wine distillate, and (or) fruit distillate, produced on the territory of the Russian Federation, subject to credit to the budgets of the constituent entities of the Russian Federation, for 2017 and for the planning period of 2018 and 2019 Appendix 7. List of chief administrators Federal budget revenues Appendix 9. Departmental structure of federal budget expenditures for 2017 Appendix 9.1. Changes in the departmental structure of federal budget expenditures for 2017, provided for in Appendix 9 to the Federal Law “On the Federal Budget for 2017 and for the planning period of 2018 and 2019” Appendix 9.2. Change in the departmental structure of federal budget expenditures for 2017, provided for in Appendix 9 to the Federal Law "On the Federal Budget for 2017 and for the planning period of 2018 and 2019" Appendix 12. Departmental structure of federal budget expenditures for the planning period of 2018 and 2019 Appendix 15.1. Changes in the distribution of budget allocations by sections, subsections, target items ( government programs Russian Federation and non-program areas of activity), groups of types of expenses of the classification of federal budget expenses for 2017, provided for in Appendix 15 to the Federal Law "On the Federal Budget for 2017 and for the planning period of 2018 and 2019" Appendix 15.2. Changes in the distribution of budget allocations by sections, subsections, target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenses of the classification of federal budget expenses for 2017, provided for by Appendix 15 to the Federal Law "On the Federal Budget for 2017 and for the Planning Period 2018 and 2019" Appendix 19.1. Changes in the distribution of budget allocations by target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenses, sections, subsections of the classification of federal budget expenses for 2017, provided for in Appendix 19 to the Federal Law "On the Federal Budget for 2017 and for the Planning Period" 2018 and 2019" Appendix 19.2. Changes in the distribution of budget allocations by target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenses, sections, subsections of the classification of federal budget expenses for 2017, provided for in Appendix 19 to the Federal Law "On the Federal Budget for 2017 and for the Planning Period" 2018 and 2019" Appendix 25. Distribution of budget allocations for the implementation of federal target programs for 2017 Appendix 25.1. Change in the distribution of budget allocations for the implementation of federal target programs for 2017, provided for in Appendix 25 to the Federal Law “On the Federal Budget for 2017 and for the planning period of 2018 and 2019” Appendix 25.2. Change in the distribution of budget allocations for the implementation of federal target programs for 2017, provided for in Appendix 25 to the Federal Law "On the Federal Budget for 2017 and for the planning period of 2018 and 2019" Appendix 28. Distribution of budget allocations for the implementation of federal target programs for the planning period of 2018 and 2019 Appendix 31. Distribution of budget allocations for 2017 by constituent entity of the Russian Federation for the implementation of social payments for the purchase of housing by citizens leaving the regions of the Far North and equivalent areas, as well as citizens who left these areas and areas no earlier than January 1 1992, in accordance with the federal target program "Housing" for 2015 - 2020 Appendix 32. Distribution of budget allocations for the planning period of 2018 and 2019 by constituent entities of the Russian Federation for the implementation of social payments for the purchase of housing by citizens leaving the regions of the Far North and equivalent areas, as well as citizens who left these areas and areas no earlier than January 1, 1992 , in accordance with the federal target program "Housing" for 2015 - 2020 Appendix 33. Distribution of budget allocations for the provision of budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises, for 2017 Appendix 33.1. Changing the distribution of budgetary allocations for the provision of budget investments legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises, for 2017, provided for in Appendix 33 to the Federal Law “On the Federal Budget for 2017 and for the planning period of 2018 and 2019” Appendix 33.2. Change in the distribution of budget allocations for the provision of budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises for 2017, provided for in Appendix 33 to the Federal Law "On the Federal Budget for 2017 and for the planning period 2018 and 2019 years" Appendix 35. Distribution of budget allocations for the provision of budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises for the planning period of 2018 and 2019 Appendix 41. Distribution of subsidies related to the special regime for the safe operation of closed administrative-territorial entities, budgets of the constituent entities of the Russian Federation for 2017 Appendix 42. Distribution of subsidies related to the special regime for the safe functioning of closed administrative-territorial entities, budgets of the constituent entities of the Russian Federation for the planning period of 2018 and 2019 Appendix 44. Program of state internal borrowings of the Russian Federation for 2017 and for the planning period of 2018 and 2019 Appendix 45. Program of state guarantees of the Russian Federation in the currency of the Russian Federation for 2017 and for the planning period of 2018 and 2019 Appendix 46. Program of state external borrowings of the Russian Federation for 2017 and for the planning period 2018 and 2019 Appendix 47. Program of state guarantees of the Russian Federation in foreign currency for 2017 and for the planning period 2018 and 2019 Appendix 50. Distribution of subsidies from the federal budget for state support of individual public and other non-profit organizations in 2017

Federal Law of December 19, 2016 N 415-FZ
"On the federal budget for 2017 and for the planning period of 2018 and 2019"
(with applications 1 - 15)

With changes and additions from:

President of Russian Federation

Moscow Kremlin

The federal budget for 2017-2019 has been adopted.

Thus, income is expected to increase from 13,368.6 billion rubles. in 2016 to 13,487.6 billion rubles. in 2017 (+0.9%), to RUB 14,028.5 billion. (+4%) in 2018 and up to RUB 14,844.8 billion. (+5.8%) in 2019. Expenses for 2017 are planned in the amount of 16,240.8 billion rubles, for 2018 - 16,039.7 billion rubles, for 2019 - 15,987 billion rubles. Thus, the budget deficit in 2017 is envisaged at 3.2% of GDP, in 2018 - 2.2%, in 2019 - 1.2%.

The budget was formed based on the GDP volume of 86.806 trillion rubles. in 2017, 92.296 trillion rubles. in 2018, 98.86 trillion rubles. in 2019, as well as an annual inflation rate not exceeding 4%, and an average annual oil price of $40 per barrel. It is assumed that the ruble exchange rate will fluctuate in the range of 67.571.1 rubles. for 1 US dollar.

The main source of financing the budget deficit will be government internal borrowing. Their volume may increase approximately 3 times compared to 2016 (up to 1.05 trillion rubles per year). In addition, already in 2017, the Reserve Fund (RUB 1.2 trillion) will be fully spent for these purposes. The National Welfare Fund will allocate 659.6 billion rubles in 2017, and 1.1 trillion rubles in 2018. and 136.9 billion rubles. - in 2019.

In 2017, GDP growth will accelerate to 0.6%, in 2018 - to 1.7%, and in 2019 - to 2.1%.

In 2017-2019 an increase in the volume of public debt is predicted. At the end of 2017, it will amount to 13,972.2 billion rubles, in 2018 - 15,177.1 billion rubles. and in 2019 - 16,651.9 billion rubles. In general, the size of public debt will remain at a safe level of less than 20% of GDP.

The largest item of expenditure next year will be social policy. 5.1 trillion rubles have been allocated for it. For the national economy - more than 2.1 trillion rubles.

Budget allocations for the “National Defense” section compared to 2016 will be reduced by more than 1 trillion rubles. The share of total expenses under this section in 2017 compared to 2016 will decrease from 23.7% to 17.5%. In 2018 and 2019 the shares will be 17% and 17.6%, respectively.

The amount of maternity (family) capital in 2017 will reach 453,026 rubles, and the amount of contribution per participant in the savings-mortgage system housing provision military personnel - 260,141 rubles.

Up to 200 billion rubles. credit support for regions has been increased. In 2017, they will also receive a separate type of subsidy - to ensure balanced budgets. In particular, an additional 18.65 billion rubles will be sent to Crimea, 5.16 billion to Sevastopol, and 16.4 billion to Chechnya.

Federal Law of December 19, 2016 N 415-FZ "On the federal budget for 2017 and for the planning period of 2018 and 2019" (with appendices 1 - 15)

This Federal Law comes into force on January 1, 2017.

Text Federal Law published on the "Official Internet Portal" legal information"(www.pravo.gov.ru) December 21, 2016, in Rossiyskaya Gazeta dated December 23, 2016 N 292 (without Appendices), in the Collection of Legislation of the Russian Federation dated December 26, 2016 N 52 (Part I , II, III, IV, V) item 7464

History of consideration and adoption of the Federal Law