Analysis of the formation of the state budget of the Russian Federation. Coursework the state budget of the Russian Federation Specifically what to analyze the state budget

Introduction

1 Essence of the budget and budget system, its structure

2 Budget classification

1 Analysis of income and expenditure indicators state budget RF

Conclusion

List of used literature

Introduction

IN last years Russia demonstrates high dynamics of social and economic development.

Currently Russian economy has reached a turning point - against the background of the growing challenges of global competition and the need to accelerate the pace of development, a critical mass of factors is growing that can lead to a significant slowdown economic growth.

To maintain sustainable growth rates of 6 percent or more per year, it is necessary to complete the formation of a competitive economic model based on the country's global advantages and development resources.

The relevance of establishing effective methods for the formation and execution of budgets, the need for a systematic study of theoretical and practical analysis revenues and expenditures of the country's budget system determined the choice of the topic, the purpose and objectives of the study.

The economic and political reforms carried out in Russia since the early nineties also could not but affect the sphere of public finance, and, first of all, the budget system. The state budget, being the main means of mobilizing and spending state resources, gives political power a real opportunity to influence the economy, finance its restructuring, stimulate the development of priority sectors of the economy, and provide social support to the least protected segments of the population.

The purpose of this work is to study the features of the formation and analysis of income and expenditure of the budget system of the Russian Federation.

To achieve this goal, the following tasks were set and solved:

to state the theoretical aspects of the formation of the state budget of the country;

consider the essence of the budget and the budget system, its structure;

open the budget classification;

study the formation process federal budget;

to analyze the formation of the state budget of the Russian Federation;

to analyze the indicators of the revenue and expenditure part of the state budget of the Russian Federation;

consider the problems of balancing the state budget;

consider the problems of formation of the state budget and ways to improve the budget process.

The subject of the study is the mechanism for generating revenues and expenditures of the budget system of the Russian Federation in the context of economic growth.

The research methods were materials of the Russian and foreign press, regulatory documents of the Federal Assembly of the Russian Federation, Decrees of the President of the Russian Federation, Decrees of the Government of the Russian Federation, statistical materials of the State Statistics Committee of the Russian Federation and expert opinions published in the media.

state budget profitable

Chapter 1. Theoretical aspects of the formation of the state budget of the country

1.1 The essence of the budget and the budget system, its structure

Today, the material and legal understanding of the budget is relevant. In the material (economic) sense, here they mean a monetary fund centralized on a certain scale, which is at the disposal of an authority endowed with power. The material content of the budget is mobile, since the amount of money concentrated in it, the types of receipts into it, and the direction of expenditures are constantly changing.

Lawyers traditionally define the budget as “a financial program, an activity plan”, “a plan for maintaining state economy". At the same time, according to its legal characteristics, such a financial plan-forecast is a law.

Important for clarifying the essence of the budget is the fact that the budget, as a form of formation and expenditure of funds of funds, as well as a financial plan, exists only for a certain period of time. The budget law retains its life even after this period.

Despite the diversity of the budget, one still cannot agree with the statement that, in organizational terms, the budget is a way of financially supporting the functions of the state and municipalities. It is from an organizational point of view that the budget is a systemically grouped summary of estimated costs and the income provided to cover them per fiscal year. This plan - after giving it legal force through the approval of a representative body of power - already exists in the form of a normative act.

State budget - monetary relations arising from federal authorities with legal and individuals about the redistribution national income in connection with the formation and use of the centralized budget fund. It is the main financial plan of the state for the current financial year and has the force of law. The state budget plans the rate of annual inflation and the absolute value of GDP at the end of the year. The benchmark indicators of the federal budget include total revenues and expenditures, the size of the deficit, surplus, size limit government loans and loans to foreign countries.

The state budget is the central link in the financial system of the Russian Federation. It plays an active role in the functioning of the economy, its progressive and dynamic development.

The main document regulating the budget structure of the Russian Federation is the Budget Code (BC) of the Russian Federation, enacted by federal law No. 145-FZ of July 31, 1998.

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

The budget system of the Russian Federation consists of budgets of three levels (Fig. 1.):

) the first level - the federal budget of the Russian Federation and the budgets of state off-budget funds;

) the second level - the budgets of the constituent entities of the Russian Federation (89 budgets - 21 republican budgets, 55 regional and regional budgets, 10 district budgets of autonomous districts, the budget of the autonomous Jewish region, the city budgets of Moscow and St. Petersburg) and the budgets of territorial state extra-budgetary funds;

) the third level - local budgets (about 29 thousand city, district, settlement and rural budgets).

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

Rice. 1. Scheme of the budget system of the Russian Federation

The federal budget and the consolidated budgets of the constituent entities of the Russian Federation constitute the consolidated budget of the Russian Federation. The budget of a constituent entity of the Russian Federation and the consolidated budgets of municipalities located on its territory constitute the consolidated budget of a constituent entity of the Russian Federation. The budget of the municipality and the budgets of the municipalities located on its territory constitute the consolidated budget of the municipality. The budgets of the lower self-government bodies do not include their incomes and expenditures in the budgets of the higher levels.

Thus, based on the material studied, the following conclusion can be drawn: the state budget is the central link in the financial system of the Russian Federation, which plays an active role in the functioning of the economy, its progressive and dynamic development.

2 Budget classification

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

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

for the preparation, approval and execution of the budget;

control over the allocation and use of budgetary funds;

ensuring comparability of indicators of budgets of all levels;

preparation of consolidated budgets of all levels.

The budget classification of the Russian Federation includes:

The classification of budget revenues is a grouping of budget revenues at all levels of the budget system in accordance with the sources of their formation, established by the relevant legislative acts. Income groups consist of income items that combine specific types of income according to sources and methods of their receipt.

The functional classification of budget expenditures is a grouping of expenditures of budgets of all levels and reflects the direction of budget funds for the implementation of the main functions of the state.

The first level of the functional classification of expenditures of the budgets of the Russian Federation is sections, the second level is subsections that specify the direction of budget funds for the performance of state functions within the sections, the third level is the target items of expenditure of the federal budget, reflecting the financing of expenditures in specific areas of activity of the main managers of funds within the subsections of the functional classification of budget expenditures, the fourth level is the types of expenditures of the federal budget, detailing the direction of financing expenditures by target items.

Federal budget expenditures by main fund managers, by sections, subsections, target articles and types of expenditures of the functional classification of budget expenditures, groups of expenditures, subject articles, sub-items and elements of expenditures of the economic classification of budget expenditures are approved by the federal law on the federal budget for the next financial year.

Economic classification expenditures of budgets is a grouping of expenditures of budgets of all levels according to their economic content. It includes current and capital items of expenditure. Estimates are based on budget institutions.

The classification of sources of financing budget deficits is a grouping borrowed money attracted by the Russian Federation, constituent entities of the Russian Federation and local authorities to cover the deficits of the respective budgets.

The departmental classification of federal budget expenditures is a grouping of expenditures that reflects the distribution of budgetary funds among the main administrators of the federal budget funds.

The departmental classification of expenditures of the budgets of the constituent entities of the Russian Federation is a grouping of expenditures of the budgets of the constituent entities of the Russian Federation and reflects the distribution of budgetary appropriations by the main managers of the budget funds of the constituent entities of the Russian Federation by sections, subsections, target articles and types of expenditures of the functional classification of budget expenditures, groups of expenditures, subject articles, sub-items and elements of expenditures of the economic classification of budget expenditures.

The budgets of all levels consist of two parts: revenue and expenditure.

Budget revenues are funds received on a gratuitous and irrevocable basis in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, constituent entities of the Russian Federation and local self-government. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous receipts and income of target budget funds. Tax revenues consist of the following subgroups:

taxes on income (income), capital gains;

taxes on goods and services, license and registration fees;

taxes on total income;

property taxes;

payments for the use of natural resources;

taxes on foreign trade and foreign economic operations;

other taxes, duties, fees.

Non-tax revenues include the following subgroups:

income from property owned by the state and municipal property, or from activity;

income from the sale of land and intangible assets;

receipts of capital transfers from non-state sources;

administrative fees and charges;

penalties, damages;

income from foreign economic activity;

other non-tax income.

Free transfers consist of subgroups:

from non-residents;

from the budgets of other levels;

from state off-budget funds;

from government organizations;

funds transferred to target budget funds.

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

The lists of the main managers of the budget funds of the subjects of the Russian Federation and the managers of local budget funds are approved, respectively, by the executive authority of the subject of the Russian Federation, the local self-government body.

The budget classification in terms of classification of budget revenues, functional classification of budget expenditures, economic classification of budget expenditures, classification of sources of financing budget deficits is the same for budgets of all levels of the budget system and is approved by federal law.

Legislative or representative bodies of the constituent entities of the Russian Federation and local governments can further detail the objects of the budget classification in terms of target items and types of expenditure without violating the general principles of construction and unity of the budget classification of the Russian Federation.

The budget classification also contains a list of direct recipients of funds from the federal budget. It includes target items of federal budget expenditures, types of federal budget expenditures.

The budget classification is approved in the form of a law, which is amended and supplemented simultaneously with the adoption of the law on the federal budget for the corresponding financial year. Improving the budget classification will improve the efficiency of mobilization and use of budget funds, ensure transparency of budgets at all levels and optimize accounting policy.

Budget expenditures are funds allocated for the financial support of the tasks and functions of state and local self-government. There are three structures of budget expenditures: functional, economic and departmental. The budgetary classification of expenditures can be presented in the form of a diagram (Fig. 3)

Rice. 3. Classification of expenditures of the state budget of the Russian Federation

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

public administration and local government;

judicial branch;

International activity;

national defense;

law enforcement and state security;

fundamental research and promotion of scientific and technological progress;

industry, energy and construction;

agriculture, fishing, etc.

) Departmental classification is a grouping of expenses that reflects the distribution of budgetary funds by the main administrators of federal budget funds. The main manager of funds is the head of the state authority of the Russian Federation, who has the right to distribute federal budget funds among subordinate managers and recipients of budget funds.

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

Current expenditures are part of budget expenditures that ensure the current functioning of public authorities, budgetary institutions, etc. The category "Current expenditures" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services on the recognition of property rights abroad.

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

Based on the studied material, we can conclude that the budget classification is a grouping of income and expenditure of budgets of all levels, as well as sources of covering the deficit of these budgets. Budget revenues include funds received on a gratuitous and irrevocable basis in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, subjects of the Russian Federation and local self-government, and expenses - funds allocated to financially support the tasks and functions of state and local self-government.

3 The process of formation of the federal budget

The budget process covers four stages of budget activity:

drafting budgets;

consideration and approval of budgets;

execution of budgets;

drawing up a report on the execution of budgets and approval.

Consider the process of drafting budgets in more detail.

To draw up draft budgets, forecasts are developed for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy, and consolidated financial balance sheets are also prepared.

For the preparation of draft budgets, information about

the tax legislation in force at the time of the start of the development of the draft budget;

standards for deductions from own and regulatory revenues of budgets of other levels of the budget system;

estimated volumes of financial assistance provided from the budgets of other levels of the budget system;

types and volumes of expenditures transferred from one level of the budget system to another;

standards of financial costs for the provision of public or municipal services;

minimum budget security.

To draw up a draft budget for the next financial year, the following documents and materials are being prepared:

forecast of socio-economic development of the relevant territory;

the main directions of the budgetary and tax policy of the respective territory;

consolidated forecast financial balance for the respective territory;

standards of financial costs;

development plan of the state or municipal sector the economy of the respective territory;

long-term targeted programs.

The preparation of the draft budget is carried out on the basis of tax legislation in force at the time of drafting the budget.

If certain types of benefits, pensions, compensations, subsidies and other transfers to the population are not included in the draft budget or they are not included in full or not for all categories of citizens, the body that draws up the draft budget simultaneously submits draft amendments and additions to legal acts that are the basis for receiving appropriate transfers by the population.

The draft law on the budget contains the main characteristics of the budget:

total income;

total expenses;

budget deficit.

The draft law on the budget in its revenue part also contains:

projected budget revenues by groups, subgroups and income classification items;

deductions from own income the budget transferred to the budgets of other levels of the budget system;

norms of centralization of revenues of budgets of other levels of the budget system for targeted financing of centralized activities.

The draft law on the budget establishes the costs of the following indicators:

budget expenditures by sections and subsections of the functional classification of expenditures;

the total volume of capital and current expenditures of the budget;

expenditures and incomes of target budget funds;

the volume of financial assistance to the budgets of other levels of the budget system, provided in the form of grants and subventions, in the context of the budgets receiving financial assistance;

distribution of budgetary appropriations among the main administrators of budgetary funds in accordance with the departmental structure of expenditures of the corresponding budget;

As part of the expenditures on budget investments, the draft law on the budget establishes limits for the provision of investment tax credits for a period exceeding the limits of the next financial year.

For the relevant sections and subsections of budget expenditures, limits are set for the provision of budget loans for a period exceeding the limits of the next financial year.

The draft law on the budget defines the following characteristics of the state or municipal debt, as well as state or municipal borrowings:

sources of financing the budget deficit at the expense of state or municipal internal borrowings;

the upper limit of the state or municipal internal debt as of January 1 of the year following the next financial year;

the limit on the provision of state or municipal guarantees to third parties to attract domestic borrowings.

The draft federal law on the federal budget also defines:

the upper limit of the state external debt of the Russian Federation as of January 1 of the year following the next financial year;

state limit external borrowings Russian Federation: volumes and list of state external borrowings of the Russian Federation by source indicators external funding federal budget deficit;

the limits for granting state loans by the Russian Federation to foreign states and their legal entities, as well as to international organizations, including the CIS member states;

provision limit state guarantees third parties to attract external borrowings.

Simultaneously with the draft budget for the next financial year, the following are drawn up:

address investment program for the next financial year; development plan for the state or municipal sector of the economy; the structure of internal state or municipal debt and the program of internal borrowing provided for the next financial year to cover the budget deficit;

a program for the provision of state or municipal guarantees for the next financial year;

assessment of the expected execution of the budget for the current financial year;

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Introduction

1. Theoretical part

1.5 Factors affecting the state budget

2. Analytical part

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

2.2 Status and specifics of the budget transition economy Russia

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

2.4 Ways to improve the state budget of the Russian Federation

Conclusion

Bibliography

Introduction

financial stability intergovernmental transfer

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

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

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

1. Theoretical part

1.1 Concept, features of the state budget

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

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

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

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

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

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

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

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

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

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

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


	1 quarter	2 semester	9 months

General government issues, including:

national defense

National economy

environmental protection
Education

Health and sports
Social politics
Intergovernmental transfers

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

Within the framework of the budgets of the constituent entities of the Russian Federation (regional budgets), the formation and expenditure of funds intended for solving problems and performing functions related to the subjects of the jurisdiction of the constituent entity of the Russian Federation are provided. The budget of the constituent entities of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of the constituent entity of the Russian Federation, which in turn, together with the federal budget, forms the consolidated budget of the Russian Federation. Consolidated budgets allow you to get a complete picture of all the income and expenditure of a region or country as a whole, they are not approved and serve for analytical and statistical purposes. The budget system of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and the budgets of the cities of Moscow and St. Petersburg, 1 regional budget of the autonomous region, 10 district budgets, autonomous districts and about 29 thousand local budgets (district, city, township and rural budgets)

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

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

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

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

unity of the budget system;

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

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

Efficiency and economy of the use of budgetary funds;

general coverage of budget expenditures;

publicity; the credibility of the budget;

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

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

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

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

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

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

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

6) the inadmissibility of the direct fulfillment of expenditure obligations of state authorities and local self-government at the expense of budgets of other levels, as well as the introduction of amendments to budget legislation during the financial year.

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

1.2 Socio-economic nature and structure of the state budget

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

Classification of budget revenues;

Classification of budget expenditures;

Classification of sources of financing budget deficits;

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

The RF budget revenue classification code consists of:

1) code of the chief administrator of budget revenues;

2) code of the type of income;

3) income subtype code;

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

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

1) tax and non-tax revenues:

Taxes on income, income;

Taxes and social contributions;

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

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

taxes on total income;

Property taxes;

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

Government duty;

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

Income from foreign economic activity;

Income from the use of property in state and municipal ownership;

Payments for the use of natural resources;

Income from rendering paid services and reimbursement of state expenses;

Income from the sale of tangible and intangible assets;

Administrative fees and charges;

Fines, sanctions, damages;

Income of the budgets of the budgetary system of the Russian Federation from the return of the balances of subsidies, subventions and other interbudgetary transfers having special purpose, previous years;

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


Index

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

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

2) gratuitous receipts:

Donations from non-residents;

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

Gratuitous receipts from state (municipal) organizations;

Gratuitous receipts from non-governmental organizations;

Donations from supranational organizations;

Other gratuitous receipts.

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


Index
Federal budget


Deficit (-) / Surplus (+)
Consolidated budgets of subjects of the Russian Federation


Deficit (-) / Surplus (+)
General government budget


Deficit (-) / Surplus (+)

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

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

1) the federal budget;

2) budgets of subjects of the Russian Federation;

3) budgets of municipal districts;

4) budgets of city districts;

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

6) budgets of urban and rural settlements;

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

8) Fund budget social insurance Russian Federation;

9) budget Federal Fund compulsory medical insurance;

10) budgets of territorial funds of obligatory medical insurance.

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

1) code of the main manager of budgetary funds;

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

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

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

1. national issues;

2. national defense;

3. national security and law enforcement;

4. national economy;

5. housing and communal services;

6. environmental protection;

7. education;

8. culture, cinematography, mass media;

9. health care, physical culture and sports;

10. social policy;

11. interbudgetary transfers;

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

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

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

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

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

1) sources domestic financing budget deficits:

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

loans credit institutions in the currency of the Russian Federation;

budget loans from other budgets of the RF budget system;

international loans financial institutions in the currency of the Russian Federation;

change in balances on accounts for accounting for budget funds;

· Other sources of internal financing of budget deficits.

2) sources of external financing of budget deficits:

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

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

Credits of credit organizations in foreign currency;

Other sources of external financing of budget deficits.

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

Indicators
Estimated federal budget revenues for 2008
Forecast of federal budget revenues for 2009
Deviation

Macroeconomic indicators (total)

increase in GDP
change in export volumes and other volume indicators
change in import volumes
increase in the exchange rate of the US dollar against the ruble
change in export prices for natural gas
change in the price of Urals oil
Factors not related to macroeconomic indicators

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

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

1) income:

tax revenues;

Property income;

Income from the provision of paid services;

Amounts of forced withdrawal;

Gratuitous receipts from budgets;

Contributions for social needs;

Income from operations with assets;

Other income;

2) costs:

Remuneration of labor and accruals on payroll payments;

Payment for works, services;

Service of the state (municipal) debt;

Free transfers to organizations;

Free transfers to budgets;

Social Security;

Asset transaction costs;

Other expenses;

3) receipt not financial assets: increase in the cost of fixed assets; increase in the value of intangible assets; increase in the value of non-produced assets; increase in the cost of inventories;

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

5) receipt of financial assets:

Receipt to budget accounts;

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

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

Increase in debt on budget loans;

Increase in the value of other financial assets;

Increase in other receivables;

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

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

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

The budget classification is due to the needs of:

forecasting, planning, formation and execution of budgets;

· bookkeeping and reporting;

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

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

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

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

1.3 The functions of the state budget in the modern economy

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

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

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

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

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

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

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

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

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

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

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

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

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

In economic theory, there are several approaches to solving the problem of budget deficit.

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

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

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

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

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

Each of these concepts has strengths and weaknesses. The financial policy in our country is guided by the first concept.

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

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

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

limiting budget expenditures, taking into account economic

opportunities of society and the volume of centralized revenues;

Improving the mechanism for distributing revenues between budgets

different levels, adequate to the distribution of spending authority

between them;

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

building an effective system of budgetary regulation and provision of

financial assistance in the field of interbudgetary relations;

planning of directions of budgetary expenditures, positively

affecting income growth and at the same time providing

solution of social and economic problems facing the society with

minimal cost and with maximum effect;

· downsizing of the public sector of the economy based on

reasonable privatization state property;

rigid cost savings by eliminating unnecessary

expenses not caused by extreme necessity;

use of the most effective forms of budgetary borrowings,

able to provide real cash flows from

financial markets.

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

· introduction of a procedure for authorizing budget expenditures;

Strict observance of the established limits of budgetary obligations,

based on real incoming income;

determining the optimal timing of spending;

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

Improving the system of budgetary financing based on

gradual cessation of subsidies to enterprises and the introduction of full

property liability of economic entities for the implementation

undertaken obligations to the state and partners;

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

Consistent financial control over the target,

economical and efficient use of budgetary funds;

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

· use of budgetary reserves, etc.

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

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

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

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

1.5 Factors affecting the state of the budget

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

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

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

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

The stages of the budget process are:

drafting budgets;

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

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

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

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

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

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

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

balance of budgets.

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

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

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

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

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

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

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

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

The structure of the budget system of the Russian Federation. Principles of functioning of the budget system of the Russian Federation………………………………………………………..8

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

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

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

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

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

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

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

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

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

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

INTRODUCTION

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

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

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

federal budget;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

CHAPTER 1. STATE BUDGET AND BUDGET SYSTEM

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Federal budget and budgets of state off-budget funds;

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

local budgets.

Currently, the budget system of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and the budgets of the cities of Moscow and St. Petersburg, the budget of the Jewish Autonomous Region, ten district budgets and the budgets of autonomous districts and about 29 thousand local budgets (district, city, settlement and rural budgets).

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

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

In addition to the federal and territorial budgets (regional and local), the budget system includes state extra-budgetary funds: the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Extra-Budgetary Fund and the extra-budgetary funds of the constituent entities of the Russian Federation for compulsory medical insurance. Until 1991 they were part of the state budget, and now there is a clear trend to include off-budget funds in the budget.

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

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

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

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

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

Availability own sources revenues of budgets of each level of the budget system, determined in accordance with the legislation of the Russian Federation;

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

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

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

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

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

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

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

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

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

The principle of publicity presupposes:

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

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

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

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

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

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

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

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

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

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

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

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

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

Non-tax income includes income:

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

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

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

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

other non-tax income.

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

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

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

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

appropriations for the maintenance of budgetary institutions;

payment under state (municipal) contracts;

transfers to the population;

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

budget loans to legal entities;

subventions and subsidies to legal entities and individuals;

investment in authorized capitals legal entities;

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

loans to foreign countries;

funds to service and repay debt obligations.

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

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

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

crisis phenomena in the economy;

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

extraordinary circumstances (wars, major natural disasters):

militarization of the economy in peacetime;

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

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

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

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

by increasing its revenue base;

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

by improving budget procedures.

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

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

2.1 The federal budget of the Russian Federation.

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

2.2 Budgets of subjects of the Russian Federation.

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

Currently, about half of the tax revenues of the consolidated budget of the Russian Federation are concentrated at the level of subnational (regional and local) budgets, and approximately 60% of non-interest expenses. According to these parameters, Russia is practically not inferior, and in terms of the share of local budget revenues (25%) it is confidently ahead of most federal states (for comparison: in the mid-1990s, the share of subnational budget revenues in the United States was 46%, including local budgets - 20%, in Canada - 54 and 12%, respectively, in Germany - 53 and 16%)4.

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

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

VAT on goods (works, services) produced (performed, rendered) on the territory of the Russian Federation, except for value added tax on precious metals and precious stones sold from State Fund precious metals and precious stones of the Russian Federation - in the amount of 25 percent of income;

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

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

license and registration fees - in accordance with applicable law;

income tax from individuals - in the amount of 100 percent of income;

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

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

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

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

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

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

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

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

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

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

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

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

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

2.3 Local budgets.

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

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

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

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

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

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

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

A characteristic feature of budgetary policy in 2004 and early 2005 was the practical implementation of a large-scale reform of federal relations.

Amendments have been made to the legislation regulating relations in various areas of public administration, which provide for the delineation of expenditure obligations between levels of public authority.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

A practical transition to the distribution of budgetary resources among the administrators of budget expenditures based on the goals set for them. Special attention it is necessary to pay attention to the formation of a system of real and objective indicators of the achievement by administrators of budget expenditures of the goals set and the solution of certain tasks.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

At the same time, in the structure of final (without taking into account transfers to budgets of other levels) the leading place will be occupied by regional and local budgets, from which the main budgetary services are financed (including through financial assistance) (Fig. 2).

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

CONCLUSION

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

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

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

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

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

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

LIST OF USED LITERATURE

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

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

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

Finance. Money turnover. Credit: Textbook for universities / L.A. Drobozina, L.P. Okuneva, L.D. Androsova and others; Ed. prof. L.A. Drobozina. - M.: Finance, UNITI, 1997.;

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

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

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

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

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

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

2.3 Analysis of the state of the federal budget of the Russian Federation in 2004-2005

2004: The execution of the federal budget in 2004 was carried out in accordance with the federal laws "On the federal budget for 2004". According to operational data Accounts Chamber, federal budget revenues for January-September 2004 amounted to 1,106,514.4 million rubles, or 92.7% of annual budget and 125.2% - of the amount approved for nine months of 2004 by the Federal Law "On the federal budget for 2004". At the same time, federal budget expenditures amounted to 928,903.6 million rubles, or 77.8% of the annual budget and 93.8% of the task set by the budget schedule for nine months of 2004.

An analysis of the main characteristics of the federal budget indicates a sharp decrease in the share of federal budget expenditures in GDP. If in 2002 it was 18.6%, then in 2004 - 17.2%, and in 2003 - 13.5%. In January-September 2004, the share of federal budget expenditures in GDP amounted to 14.2%, while 15.4% was provided for by the Federal Law "On the Federal Budget for 2004". Moreover, the share of interest expenses in the total volume of federal budget expenditures is increasing, which amounted to 21.8% in January - June 2004 against 20.1% provided for by the Federal Law "On the Federal Budget for 2004", in January - September 2004 - 22.7%.

Somewhat different dynamics of federal budget revenues. If the share of federal budget revenues in GDP in 2004 was 15.1%, in 2002 - 14.9%, and in 2004 even decreased to 11.9%, then in 2003 it was 16.0%, and in January - June 2004 - 17.6% with 15.4% presented in the calculations for the draft federal law "On the federal budget for 2004", in January-September 2004 - 16.9 percent.

The balances of the federal budget funds as of January 1, 2004 on the accounts of the federal budget funds amounted to 173,923.7 million rubles. The federal budget revenues for January-September 2004 received 1,106,514.4 million rubles. Borrowings were made in the amount of 56241.6 million rubles. All receipts, including opening balances, borrowings, proceeds from the sale of property and the sale of government stocks precious metals and precious stones amounted to 1,348,647.3 million rubles. At the expense of these funds, federal budget expenditures in the amount of 928,903.6 million rubles were executed, the principal amount of the state debt in the amount of 157,360.5 million rubles was repaid, and expenses were made to replenish the state reserves of precious metals and precious stones in the amount of 3,826.9 million rubles. (Appendix 3)

Federal budget revenues, according to operational data of the Accounts Chamber, in January-September 2004 amounted to 1106514.4 million rubles, or 92.7% of the annual budget and 125.2% of the volume approved for the specified period of 2004 by the Federal Law "On the Federal Budget for 2004". In excess of the approved volume, 222,741.3 million rubles were received. In January-September 2004, revenues to the federal budget from tax revenues amounted to 1,024,947.3 million rubles, or 91.9% of annual budget assignments, non-tax revenues - 71,853.9 million rubles, or 111.8%, target budget funds - 9,713.2 million rubles, or 69.9 percent.

Taxes and other payments controlled by the Ministry of the Russian Federation for Taxes and Duties were received by the federal budget in the amount of 667,130.7 million rubles, which is 60.3% of the total volume of federal budget revenues received in January-September 2004; by the State Customs Committee of the Russian Federation - 362,533.2 million rubles (32.8%); 1.6 percent).

In comparison with the corresponding period of the previous year, the federal budget revenues in January-September 2004 increased in nominal terms by 323,336.2 million rubles, or by 41.3 percent. In comparable prices, they increased by 15.2 percent, respectively. At the same time, their share in GDP increased by 1.6 percent.

An analysis of the main characteristics of the federal budget over a number of years indicates a sharp decrease in the share of federal budget expenditures in GDP. In January-September 2004, the share of federal budget expenditures in GDP amounted to 14.2%, while 15.4% was provided for by the Federal Law "On the Federal Budget for 2004". Moreover, the share of interest expenses in the total volume of federal budget expenditures is growing, which amounted to 22.7% in January-September 2004, compared to 20.1% provided for by the Federal Law "On the Federal Budget for 2004".

The presence of balances of federal budget funds in the amount of 173,923.7 million rubles (as of January 1, 2004), federal budget revenues in the amount of 1,106,514.4 million rubles made it possible to fulfill the federal budget expenditures established by the budget schedule for nine months of 2004 in full.

However, the expenditures of the federal budget, according to the operational data of the Accounts Chamber, were executed only in the amount of 928,903.6 million rubles, which is 77.8% of the indicator approved by the federal budget for the year, and 93.8% of the indicator established by the budget schedule for the nine months of 2004.

The execution of federal budget expenditures was carried out unevenly and disproportionately both in sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation, and in the subjects of the departmental structure of federal budget expenditures.

The level of execution of federal budget expenditures aimed at ensuring the internal and external security of the country, the reproduction of scientific potential, social sphere, does not allow them to be considered a priority, as determined by the Budget Address of the President of the Russian Federation "On Budget Policy for 2004 and for the Medium Term". Budget expenditures for development real sector of the economy amounted to only 80.6% of the corresponding indicator of the budget breakdown for the nine months of 2004.

Financing of certain federal targeted programs and federal programs for the development of regions was carried out at an insufficient level.

During the execution of the budget accounts payable increased in comparison with January 1, 2004 by 8.8 billion rubles and amounted to 92.8 billion rubles as of July 1, 2004. At the same time, as of January 1, 2004, the accounts receivable of budget recipients amounted to 61.8 billion rubles.

An analysis of the volumes of financing of federal budget expenditures and their execution in January-September 2004 allows us to conclude that the federal budget funds received by the administrators and recipients of budgetary funds have not been used in full, and their balances are mainly on the personal accounts of budget recipients opened with the territorial bodies of the federal treasury (as of April 1, 2004 - 51162.8 million rubles, as of July 1, 2004 - 67331 .7 million rubles, as of September 1, 2004 - 85524.8 million rubles).

The presence of significant balances of federal budget funds in all accounts for accounting for federal budget funds (258,556.3 million rubles as of October 1, 2004), as well as the practice of making adjustments to the amounts of these balances in reports on the execution of the federal budget as of the beginning of the year, indicate that there are opportunities to improve the system of public financial management.

In general, in January-June 2004, the federal budget surplus, according to the preliminary data of the Ministry of Finance, amounted to 135.5 billion rubles, or 3.4% of GDP, i.e. remained at the level of the first half of 2003.

2005: On June 17, at a government meeting, the main parameters of the federal budget for 2005 were adopted, calculated on the basis of an average annual oil price of $ 26 per barrel and exchange rate 30.2 rubles per dollar. Judging by the content of the President's latest address and statements by Finance Minister Alexei Kudrin, education, health care and science should become priority areas in the 2005 budget. But in relative terms, it decreased by almost 2%. At the same time, spending on defense and security has been significantly increased in the new budget. This primarily concerns the funds allocated for the state defense order, allowance military personnel, activities related to the reduction of the term military service for conscripts and a program to create a savings and mortgage system for military personnel. (Annex 4)

Against the background of an increase in the volume of expenditure items, the planned surplus of the 2005 budget is two times higher than the surplus included in the 2004 budget. At the same time, discussions are underway in the government about refusing to finance most of the federal targeted programs and, at the same time, directing part of the funds from the stabilization fund to pay off external debt and cover the deficit pension fund and the health insurance fund. In addition, it is supposed - so far, however, it is not clear how - to achieve a change in the structure of budget revenue items by increasing the share of revenues from the manufacturing sector of the economy.

Thus, production volumes increased by 9.8%. building materials, by 13.8% - metalworking, by 14.2% - mechanical engineering, by 11% - chemical and petrochemical industries, by 19.8% - consumer goods. At the same time, investment activity increased by 12% and GDP increased by 8%.

Against this background, the government's opponents demonstrate dissatisfaction with both the content of individual expenditure items and the government's strategy as a whole. On the one hand, officials interested in increasing funding for specific areas claim that it is for vital expenses.

On the other hand, many agree that the government is not taking decisive measures to develop the real sector of the economy. In particular, we are talking about the "meaningless" saving of stabilization funds, which should have been directed to stimulate production. However, the government is trying to make ends meet, and according to Finance Minister Alexei Kudrin, the Russian economy will reach a steady 7% annual growth rate by 2008, provided structural reforms continue to cut housing subsidies and ensure the stability of tariffs and business costs. (Annex 5)

Against this quite optimistic background, the latest statements by German Gref, the head of the Ministry of Economic Development, stand out sharply. According to him, GDP increased over this period not by 8%, as originally reported by the State Statistics Committee, but by 7.3%.

At the same time, according to the estimates of the Ministry of Economic Development, GDP growth in 2005 will be 5.9%, and not 6.2%, as previously forecasted. These discrepancies allowed German Gref to conclude that the current growth rates of the Russian economy do not allow us to count on a doubling of GDP by 2010.

According to Gref, the Russian economy has almost exhausted the resources of the infrastructure left over from the Soviet era and has exhausted the opportunities for growth due to weak national currency. In this situation, it is proposed to trust the market. All these considerations look rather coherent, but it is not clear from Gref’s statements what kind of reforms need to be carried out and where to invest. available funds, except for the infrastructure development he mentioned to increase the production and transportation of all the same oil and gas.

Conclusions: Forecasting of economic processes is necessary for any economic system. However, in the Russian Federation at the present stage, in the conditions of a combination of the mechanism market regulation and state regulation of the economy in the formation of reproduction proportions, the forecast is of particular relevance. Due to the fact that a significant part economic sphere is not subject to direct state management, then the value of the probabilistic model, reflected in the forecast as a guideline for making informed decisions and choosing directions for development, increases significantly.

3 Structure and problems of the budget of the Republic of Bashkortostan as a subject of the federation 3.1 Economic characteristics of the Republic of Belarus

Bashkortostan is in seventh place among the Russian regions in terms of population and in 24th place in terms of the size of the territory occupied. Bashkortostan is located in the southern part of the Ural Mountains, on the border of Europe and Asia, and covers an area of 143.6 thousand square meters. km. The population of the Republic is 4.1 million people, of which 65% are residents of cities and urban-type settlements. The economically active population in 2000 was 1.9 million people. The capital of Bashkortostan. the city of Ufa with a population of 1,095 thousand people. Others major cities are Sterlitamak (267 thousand people), Salavat (158 thousand people) and Neftekamsk (123 thousand people)

The Republic of Bashkortostan is a full-fledged subject of the Russian Federation, has its own Constitution, legislation and has full legislative, executive and judicial power outside the jurisdiction of the Russian Federation and the powers of the Russian Federation on subjects of joint jurisdiction of the Russian Federation and the Republic of Bashkortostan

Relations between the Republic of Bashkortostan and the Russian Federation are based on the provisions of the Constitution of the Russian Federation, the Constitution of the Republic of Bashkortostan, the Federal Treaty and its annex, the Treaty on the delimitation of jurisdiction and mutual delegation of powers. Main indicators for the Republic of Bashkortostan (Appendix 8)

Most of the GRP of the Republic falls on industry, agriculture and construction

Structure industrial production Bashkortostan is diversified and is based on a wide variety of local mineral resources, with a significant predominance of manufacturing industries, whose share is about 80% of the total industrial production of the Republic

Rice. 1 Structure of gross industrial product

Rice. 2 Priority sectors of the economy of Bashkortostan

In the industrial production of Bashkortostan at the beginning of 2001, there were 6,315 enterprises and organizations, including 870 large and medium-sized ones, the volume of production of which in 2000 amounted to 95.6% of the volume of the industry of the Republic as a whole.

Oil production, oil refining and the chemical industry are priority sectors of the economy of Bashkortostan. The Republican Oil Refining Complex is one of the largest in Europe in terms of capacity

Rice. 3 Volume of production in the Republic of Bashkortostan by branches of production in 2004

Under the influence of the positive trends that took place in 1999 and 2000, the economy of the Republic of Bashkortostan revived investment activity, the investment activity of enterprises has increased, the commissioning of facilities and facilities has increased

Rice. 4 Investments in fixed capital from all sources of financing

Analysis of expenses and incomes of the Republic of Bashkortostan over the past years (Appendix 7)

The Government of the Republic of Bashkortostan has been consistently pursuing a policy of maintaining a zero primary budget deficit in recent years.

The budget reform undertaken in 1995-2000 made it possible to maintain high level tax collection, to consolidate the budget and off-budget funds.

The consolidated budget of the Republic is among the first four budgets of the constituent entities of the Russian Federation in terms of revenue after Moscow, the Khanty-Mansiysk Autonomous Okrug and the Republic of Tatarstan.

The share of the consolidated budget of Bashkortostan in the tax revenues of the total budget of the subjects of the Russian Federation was about 4% over the past 3 years

More than 70% of tax payments are formed by industrial enterprises, while the fuel industry accounts for 43% of tax payments. The food, chemical and petrochemical industries of the Republic provide 15% of payments to the budget of Bashkortostan. Largest enterprises- Taxpayers of the Republic (Appendix 9). Since 2001, the Republic has strictly adhered to the policy of full and timely payments.

The external public debt of the Republic of Bashkortostan as of September 1, 2001 amounted to 45.8 million US dollars and was formed from debt obligations of the Government of Bashkortostan under a loan agreement concluded with idland Bank Plc and Moscow Narodny Bank Limited in the amount of 5.8 million US dollars, and obligations under issued guarantees and guarantees for a total of 40 million US dollars:

Guarantee for obligations of OAO Ufaorgsintez in the amount of USD 27.5 million until 2004

Guarantee for the obligations of OJSC Bashinformsvyaz in the amount of USD 0.2 million until 2002

Payment transfer guarantee in favor of Landesbank Saxony in the amount of USD 12.3 million until 2005

The volume of internal public debt as of September 1, 2001 amounted to 223.9 million rubles and consisted of issued state guarantees and guarantees in the amount of 95.2 million rubles and budget loans and credits from other levels of the budget system of the Russian Federation in the amount of 128.7 million rubles

The Republic of Bashkortostan has one of the lowest levels of external and internal debt among the first four in terms of the size of the budget revenues of the constituent entities of the Russian Federation. External and internal debt of the constituent entities of the Russian Federation (Appendix 5)

In November 2001, Standard & Poor's Ratings Group upgraded the Republic of Bashkortostan's credit rating from B- (stable) to sovereign B (positive). The same rating was assigned to the issue of bonds of the Republic of Bashkortostan. Moody's Investors Services in April 2001 assigned the Republic a rating of "B3"

3.2 Analysis of the state of the budget of the Republic in 2005-2006

At the end of October 2005, the deputies of the State Assembly - Kurultai - of the Republic of Bashkortostan considered and adopted in the first reading the draft law "On the Budget of the Republic of Bashkortostan for 2006". On November 24, the second and third readings of this important document took place.

The draft budget was drawn up as part of the work of the Government of the Republic of Bashkortostan on the execution of the Decree of the President of the Republic of Bashkortostan dated May 18, 2005 N UP-172 "On the development of regulatory legal acts of the Republic of Bashkortostan on issues of state economic and financial policy for 2006 and for the period up to 2008" and taking into account the provisions of the Message of the President of the Republic of Bashkortostan to the State Assembly - Kurultai - the Republic of Bashkortostan "The strategy of Bashkortostan is creation for the benefit of the people." At all stages, work on the draft law was carried out in a comprehensive manner with the participation of all ministries and departments under the leadership of the Interdepartmental Commission for ensuring the timely and high-quality formation of the draft budget of the Republic of Bashkortostan for 2006, a large procedure was carried out to coordinate the indicators of the draft budget with executive authorities. The budget parameters were also considered at the extended board of the Ministry of Finance of the Republic of Bashkortostan. When the State Assembly - Kurultai - of the Republic of Bashkortostan considered the draft law for the next financial year in the first reading, the concept and main characteristics of the budget were discussed:

Distinctive feature the budget for 2006 was its formation in accordance with the fundamental normative acts adopted this year that regulate the organization of the budget process in the Republic of Bashkortostan, such as the Law of the Republic of Bashkortostan "On the budgetary process in the Republic of Bashkortostan" and the Law of the Republic of Bashkortostan "On interbudgetary relations in the Republic of Bashkortostan". At the same time, the parameters of the budget of the Republic of Bashkortostan and the consolidated budget of the republic for 2006, the composition and structure of indicators were formed in full accordance with the requirements of the Budget and Tax Codes of the Russian Federation, taking into account the fundamental structural reforms of the public sector launched back in 2004 in terms of improving the system of federal relations and local self-government, the budget process, and the fact that 2006 will become the year of direct implementation of the reform of local self-government.

Installed legal requirements to the organization of all necessary budgetary procedures in terms of ensuring a long-term balance of revenue sources and current liabilities, increasing the effectiveness of budget expenditures, their orientation towards priority areas of state policy, observance of the principles of transparency and accountability of budgets at all levels in the preparation of the draft law under consideration were observed.

The parameters of the socio-economic development forecast determine the assessment of the entire tax potential of the Republic of Bashkortostan for the next year in the amount of more than 144 billion rubles, with an increase of 47% compared to the level of 2005. At the same time, the share of taxes and fees in the structure of the gross regional product of the Republic of Bashkortostan will decrease from 22.3% in 2005 to 18.5% in 2006, or by 3.8 percentage points, and to the level of 2004 by 4.9 percentage points, which reflects the downward trend in the tax burden on the republic's economy. At the same time, as a result of the tax reform being carried out in the country, only in 2005 the budget of the republic lost about 3.2 billion rubles of revenues, and in 2006 the revenues of the republic's budget will additionally decrease by another 1.7 billion rubles.

Projection of budget revenue parameters of the Republic of Bashkortostan for this year take into account the consequences of the measures implemented in the country over the past five years to redistribute the relevant revenue powers, and during this time in the relationship between the regions of the country and the federal center a clear trend has formed towards an increase or now absolute dominance of the share of tax revenues transferred to the federal budget.

So, according to the results of 9 months of 2005, out of the revenues collected in the territory of the republic in the income of budgets of all levels and state non-budgetary funds in the amount of about 120 billion rubles, almost 72 percent of all revenues were transferred to the federal budget, while in 2000 less than 31 percent were transferred, in 2001 less than 50 percent, in 2002 and 2003 about 60 percent, in 200 4, 63 percent of all receipts, and in 2006 it is planned to transfer to the federal budget, and without taking into account the influence of the price situation on energy carriers, about 68 percent of all receipts.

Rice. 5 Comparative characteristics transfers to the federal budget for 2000-2006

In such conditions, only the growth of production in the basic sectors of the economy of the republic, the increase in the profitability of enterprises, the increase in real cash income and real wages of the population of the republic.

Such trends were taken into account when forecasting the income parameters of the consolidated budget of the Republic of Bashkortostan, determined for the next year in the amount of 58,610 million rubles with an increase of 16.4% compared to the 2005 budget.

The formation of budget revenues for 2006 was also made taking into account changes in the revenue powers of the budget of the Republic of Bashkortostan and local budgets, which consist in the fact that from January 1, 2006, the budget of the Republic of Bashkortostan is supposed to be fully credited with corporate profit tax, in part credited to the budgets of the constituent entities of the Russian Federation, corporate property tax, mineral extraction tax, in part credited to the budgets of the constituent entities of the Russian Federation, as well as excises.

At the same time, in favor of the budgets of municipalities, the procedure for distributing fees for the negative impact on the environment and rent for the land of urban settlements will change. Also, in order to regulate interbudgetary relations, the bill under consideration proposes to establish additional standards for deductions to the budgets of municipalities from personal income tax for 2006.

In the structure of own revenues of the consolidated budget of the Republic of Bashkortostan, the share of tax revenues is 41,134 million rubles (90.3%). In the context of the main types of taxes of the consolidated budget of the republic, the most significant are the personal income tax, which accounts for 32.1%, corporate income tax - 29.3%, excises - 11.4%, corporate property tax - 11.2%, tax on total income - 4%.

Along with this, the volume of non-tax revenues for 2006 is determined in the amount of 4440 million rubles, or with an increase of 9.8% compared to the approved budget plan of the Republic of Bashkortostan for 2005. The share of non-tax revenues in the own revenues of the consolidated budget of the Republic of Bashkortostan will be 9.7%. Here it is necessary to note the fact that over the past few years this indicator has been on the rise (for 2003 - 5.4%, for 2004 - 7.2%). As part of non-tax revenues, proceeds from the use of state and municipal property are projected to amount to 3,000 million rubles, or with a 1.3-fold increase against the approved 2005 plan.

It should be emphasized that the policy of the Government of the Republic of Bashkortostan will continue to be aimed at more efficient use of state property, which is a significant reserve for replenishing the budget revenue base.

The share of federal funds in the income of the republic's consolidated budget in 2006 will amount to 12,236 million rubles, which is mainly due to the receipt of funds for the implementation of measures of the Federal Target Program "Socio-economic development of the Republic of Bashkortostan until 2006".

The income budget of the Republic of Bashkortostan for 2006, determined taking into account all parameters, was formed in the amount of 48,948 million rubles.

The country pursues a policy of reducing the tax burden. Is this reflected in the fiscal policy pursued in our republic? Such work is being carried out in our country, although the activity of the regional tax policy to reduce the tax burden is largely determined by the provisions of federal tax legislation.

Thus, in order to reduce the tax burden on the property tax of organizations in accordance with the Law of the Republic of Bashkortostan "On Amendments to Certain Legislative Acts of the Republic of Bashkortostan on Taxes and Duties", benefits have been additionally introduced in respect of objects housing stock and engineering infrastructure of the housing and communal complex, which are in the state ownership of the Republic of Bashkortostan or municipal property, while in accordance with federal law such benefits are canceled from January 1, 2006. Losses in budget revenues of the Republic of Bashkortostan in 2006 from the provision of these benefits are estimated at 800 million rubles.

With the introduction of transport tax on the territory of the Republic of Bashkortostan from January 1, 2003 by the Law of the Republic of Bashkortostan "On transport tax"a significant group of taxpayers were established tax incentives, the losses of the budget from the provision of which in 2006 are estimated at 260 million rubles.

An important area of tax policy will remain the provision for all types of entrepreneurial activity an equal tax regime that creates the same competitive conditions for economic activity. In particular, starting from 2006, in order to calculate corporate income tax, it is envisaged to fully include R&D costs that did not give a positive result, as well as a reduction in the period for attributing R&D costs that are used in production to expenses. To determine taxable profit, from January 1, 2006, the share of losses of previous years, taken into account for tax purposes, increases to 50%, and from 2007, losses will be taken into account in full. An additional 10% depreciation deduction is introduced for the acquisition of fixed assets. The introduction of these changes will lead to a decrease in 2006 in comparison with 2005 in the income tax of organizations in the budget of the Republic of Bashkortostan in the amount of more than 1200 million rubles. For VAT, starting from 2006, it is planned to switch to paying tax on the earliest of the dates of shipment or payment for goods (with a two-year transition period). An accelerated procedure for VAT refunds for capital construction is being introduced. Since 2006, the tax on property passing by way of inheritance has been abolished. Income received as a gift is exempt from taxation if the donor and the donee are family members and (or) close relatives. For other categories of individuals, the gift tax rate is set at 13%.

Improving the taxation of small businesses continues. Since 2006, the amount of annual income that allows switching to a simplified taxation system has been increased from 11 to 15 million rubles, and the income threshold has been increased, the excess of which entails the termination of the right to apply this taxation system from 15 to 20 million rubles.

Budget spending. Describing the expenditure parameters of the 2006 budget, it should first of all be noted that the budget expenditures were calculated on the basis of the need for priority and optimal provision of financial resources social sphere. Several factors were taken into account: operating network institutions, this year's funded activities and the subsequent provision of capital expenditures. In 2006 year will happen a significant increase in expenditure obligations of the budget of the Republic of Bashkortostan, which is due to the delimitation of expenditure and revenue powers between the budget of the Republic of Bashkortostan and local budgets in the process of reforming local self-government from January 1, 2006. The consolidated budget of the Republic of Bashkortostan for 2006, formed taking into account these provisions, will amount to 61,610 million rubles in terms of expenditures, or with an increase of 16.5% compared to the 2005 budget. Despite the steady decline in recent years of the share of own revenues of the consolidated budget in relation to the gross regional product of the Republic of Bashkortostan, the share of expenditures of the consolidated budget in the gross regional product remains at the level of 2005 and amounts to 13%.

In 2006, as in previous years, social expenditures were identified as priorities. From this point of view, the entire budget of the Republic of Bashkortostan, based on the newly introduced target classification of budget expenditures, can be called a budget for citizens. Budget expenditures for citizens per capita, including expenditures on education, healthcare, social policy and housing and communal services, in 2005 will amount to 6,728.3 rubles a year, or 52.1% of the total per capita expenditures (47% in the Russian Federation) and, accordingly, in 2006, 7,716.6 rubles or 52.2% (45% in the Russian Federation). It should be noted a significant increase in the share of budget expenditures for citizens in the total budget expenditures of municipal districts and city districts from 68.6% in 2005 to 80.8% in 2006.

In the structure of budget expenditures for 2006 for citizens, expenditures on general secondary education 34.4%, on healthcare and sports 31.8%, and on social policy 16.2% prevail. Moreover, expenditures on financing social sectors in the 2006 budget are expected to be increased both in absolute terms and in terms of their share in the total expenditures. If in 2005 it is planned to allocate 21.1% (11,264 million rubles) of total expenditures to education, then in 2006 it is planned to allocate 28.2% (16,971 million rubles) to culture, respectively, 3.1% (1,641 million rubles) and 3.9% (2,376 million rubles), health care and sports 12.9% (6,870 million rubles) and 16.6% (10022 million rubles), social policy 7% (3725 million rubles) and 8.4% (5084 million rubles).

In order to increase the level of accessibility and quality of public services, which, along with other factors, is ensured by a decent and competitive level of remuneration for workers in the public sector, in 2006, for the first time, the wage growth rate in the public sector should exceed the wage growth rate in the economy. Taking into account the increase in the minimum wage from September 1, 2005 from 720 to 800 rubles and the planned increase from May 1, 2006 - up to 1100 rubles, ensuring the payment of 25% surcharges to the tariff for rural workers, it is planned to form funds in the consolidated budget of the republic to pay wages to 384 thousand public sector employees with the payment of a single social tax in the amount of more than 23 billion rubles, which will be about 3 8% of all budget expenditures, while in the approved budget of 2005 the payroll fund amounted to 14.1 billion rubles.

For financial support of benefits for payment of housing and utilities certain categories citizens working and living in the countryside, it is planned to allocate 200 million rubles. It is planned to pay another 8.0 billion rubles, or 13.4%, to pay for food, medicines, utilities, transfers, and benefits. Thus, more than 50% of the budget will need to be allocated only to this group of items and the payment of wages.

Expenses for housing and communal services in 2006 will amount to 1.4 billion rubles. A specific feature of financing housing and communal services in 2006 will be the provision of subsidized operation of enterprises in the industry and the transition from subsidizing service providers to targeted social protection of the poor by transferring subsidies for payment of housing and communal services to personalized accounts of citizens. For these purposes, the budget of the Republic of Bashkortostan provides funds in the amount of 540 million rubles.

Budget expenditures for the economy, which include expenditures on agriculture and transport per person in 2006, will amount to 1488.2 rubles per year, or 10.1% of the total expenditures. The structure of the budget for the economy in 2006 is dominated by expenditures on transport 65.5% (in the Russian Federation - 29%) and agriculture 28.4% (in the Russian Federation - 5%). In order to ensure social protection of the population, state regulation of prices (tariffs) for the transportation of passengers by public automobile and electric transport in intracity traffic, rail transport in suburban traffic, and river transport on local lines is maintained; 754.7 million rubles will be allocated to reimburse these costs in 2006. In addition, it is planned to allocate 170 million rubles for the renewal of the rolling stock of passenger motor transport and urban electric transport.

In the context of increasing traffic intensity on the roads of the republic and in order to ensure its safety, the priority and significant will be the costs of financing road works related to the restoration of the road network. The draft budget for 2006 provides for expenditures on the road sector in the amount of 3,150 million rubles, or with an increase of 5% compared to the approved budget for 2005. The expenses of the republic's consolidated budget to support agricultural production and environmental protection will amount to 2.7 billion rubles. Expenses for the implementation of the state social policy since 2006 have been attributed to the expenditure powers of the budget of the Republic of Bashkortostan, and their share in the total budget of the Republic of Bashkortostan has increased from 4.8% to 10.5% and will amount to 5453.2 million rubles, and taking into account the funds allocated for these purposes from the federal and local budgets, this amount will increase to 8 billion rubles. Expenditures on state capital investments account for 9.3% of the total expenditures of the consolidated budget of the Republic of Bashkortostan for 2006. The priority direction of state capital investments in 2006, as in previous years, will be the construction of social infrastructure facilities that do not have alternative sources. According to the draft budget for 2006, the volume of capital investments is determined in the amount of 5,705 million rubles, or with an increase of 19.8% compared to the level of the approved budget of 2005.

Based on all these parameters, the budget of the Republic of Bashkortostan for 2006 in terms of expenditures is 51,948 million rubles, or with a deficit of 3 billion rubles. For the second year in a row, the budget is projected with a planned deficit, which is due to the peculiarities of budget legislation, which limits the possibilities of Russian regions in the field of borrowing.

Changes will take place in the system of interbudgetary relations between the republican and local budgets in the light of the reform of local self-government. The changes will be dramatic. Since January 1, 2006, on the territory of the Republic of Bashkortostan, Federal Law N 131-FZ "On general principles In this regard, the bulk of the expenditures of the consolidated budget of the Republic of Bashkortostan (or 84%) is formed in the budget of the Republic of Bashkortostan. As already noted, the expenditures of the budget of the Republic of Bashkortostan are determined in the amount necessary to fulfill the expenditure obligations of the Republic of Bashkortostan in 2006, in the amount of 51,948 million rubles. Compared to the approved budget for 2005, expenditures increased by 45.7 %, which is mainly due to the growth of wages of public sector employees, the increase in scholarships and other social payments to the population, the indexation of other expenses in accordance with inflation rates and sectoral deflator indices adopted when calculating the forecast socio-economic development of the Republic of Bashkortostan for 2006, as well as with the redistribution of spending authority between the levels of the budget system and the adoption of spending obligations from the local level to the budget of the Republic of Bashkortostan in accordance with the Federal Law "On the General Principles of Organizing Local Self-Government in the Russian Federation".

The budget of the Republic of Bashkortostan is charged with expenses previously financed from local budgets in the amount of 12.4 billion rubles. In the structure of per capita expenditures of the consolidated budget of the republic, the share of the budget of the Republic of Bashkortostan will increase, the expenditures of which will increase from 7,600 rubles per person in 2004 to 12,400 rubles per person in 2006, while the expenditures of the budgets of municipal districts and urban districts will decrease from 4,200 rubles to 2,400 rubles per person, respectively.

Such a process of redistribution of spending powers is accompanied by major changes in the system of interbudgetary relations between the budget of the Republic of Bashkortostan and local budgets. The total volume of expenditures of the budget of the Republic of Bashkortostan under the section "Interbudgetary transfers" is provided in the amount of 14.9 billion rubles or 29.5% general expenses budget of the Republic of Bashkortostan. In 2006, financial assistance to lower budgets will be mainly provided from three funds, including the Fund for Financial Support of Municipal Districts and Urban Districts of the Republic of Bashkortostan, the Compensation Fund of the Republic of Bashkortostan, and the Fund for Co-financing Social Expenditures of the Republic of Bashkortostan. At the same time, the funds of the Fund for Financial Support of Municipal Districts and Urban Districts of the Republic of Bashkortostan, formed in the amount of 4.1 billion rubles, are distributed based on the level of budgetary security of municipal districts and urban districts. In order to provide financial support for state powers delegated for execution to local self-government bodies of municipal districts and urban districts, the Compensation Fund of the Republic of Bashkortostan in the amount of 9.4 billion rubles is formed as part of the budget of the Republic of Bashkortostan.

Also, as part of the budget of the Republic of Bashkortostan for 2006, a Fund for Co-financing Social Expenditures of the Republic of Bashkortostan in the amount of 1.2 billion rubles is being formed in order to co-finance the expenditures of the budgets of municipal districts and city districts on material technical support budgetary institutions maintained at the expense of these budgets.

Another feature of the 2006 budget is that the consolidated budget of the Republic of Bashkortostan includes the budget of the urban district of Mezhgorye, which has the status of a closed administrative territorial entity.

Conclusion

Recently, much attention has been paid to the problem of budgetary processes taking place in Russia. Despite the adoption of the Budget Code in July 1998, this area is in the process of formation and is undergoing serious legislative changes both in the field of revenue generation and in the expenditure side.

The budget is the most important financial document of the country, which determines many parameters of its development for the coming year and the medium term. Each link in the budgetary system of the Russian Federation solves its own specific tasks for the socio-economic development of the corresponding territory. Conceptual provisions for building a new budget system that meets the requirements market relations, established by the Budget Code of the Russian Federation, the laws of the Russian Federation and the laws of the constituent entities of the Russian Federation, local authorities of the Russian Federation and regulate the rights and obligations of federal and regional authorities.

Each link in the budgetary system of the Russian Federation solves its own specific tasks for the socio-economic development of the corresponding territory. The social sphere and investment support are the key priorities of the budget policy. For other areas of expenditure, the principle of reasonable sufficiency should prevail.

Unsettled division of jurisdiction and powers between authorities various levels, the lack of a stable regulatory and legislative framework, the uncertainty in the dynamics of the distribution of income and expenditure between the levels of the budget system hinders the formation of the Russian economy.

Now much attention is paid to attracting funds from outside, that is, the state constantly takes a loan from foreign investors. And this, in turn, increases the country's external debt, which then affects financial position inside the country. On this moment the internal debt of the state is 500 billion rubles. And the more the state extends a "helping hand", the worse the whole of Russia will live. It is necessary to find solutions to these problems within the country.

The functioning of the budget system is closely related to the state of the country's tax system. Even in countries with developed market economies, it is not possible to solve all the budgetary and tax problems arising from the contradiction between the objectivism of the essence of taxes and the subjectivism of fiscal policy. And in our country, the economy, which is still far from developed, such problems are most acute.

As for the second group of problems, some attempts are also being made by the Government to solve them. For example, Decree of the President of the Russian Federation No. 1428 dated October 11, 1996 “On the Temporary Extraordinary Commission under the President of the Russian Federation for Strengthening Tax and Budgetary Discipline” was issued. The main tasks of this Commission are the following:

§ Control over the timeliness and completeness of payment of taxes and other obligatory payments.

§ Development of measures to ensure the collection of taxes and other obligatory payments.

§ Ensuring the legitimacy and efficiency of activities tax authorities and bodies tax police.

§ Control over the timely and targeted use of federal budget funds and state off-budget funds.

To implement the tasks set, the Commission:

§ takes decisions on conducting audits of the financial and economic activities of legal entities, compliance by legal entities and individuals with the tax, customs and banking legislation of the Russian Federation;

§ checks the activities of tax and customs authorities;

§ organizes inspections of the timely and targeted use of federal budget funds and state off-budget funds.

Similar work begins to be carried out both at the middle and at the lower levels of government.

The solution to the problems of any territorial budget depends on the implementation of a genuine, and not declared, budget reform, the purpose of which is to create a solid budget system that functions on principles acceptable to all, strengthens the influence of each link of the budget system on the economy and the social sphere, unleashes the initiative and raises the responsibility of all subjects of power for the results of their activities. It is necessary that the budget system and each of its components contribute to the improvement of the social conditions of citizens living in the respective territory.

As for our Republic, the main goal of the 2006 budget was to solve social problems based on the sustainable growth of the economy of the Republic of Bashkortostan. The process of redistribution of expenditure powers is accompanied by major changes in the system of interbudgetary relations between the budget of the Republic of Bashkortostan and local budgets.

Bibliographic list of references

Regulations

1. The Constitution of the Russian Federation of 12.12.1993

2. tax code Russian Federation Part I: Law of July 31, 1998 No. 146-FZ

3. Tax Code of the Russian Federation Part II: Law of 01.01.2001

4. The Budget Code of the Russian Federation, enacted by Federal Law No. 145-FZ of July 31, 1998. Official text. - 2nd ed., add. - M .: Publishing house NORMA, 2000.

6. Federal Law of the Republic of Bashkortostan No. 131-FZ "On the general principles of organizing local self-government in the Russian Federation"

7. Decree of the President of the Russian Federation of October 11, 1996 No. 1428 “On the Temporary Extraordinary Commission under the President of the Russian Federation for Strengthening Tax and Budgetary Discipline”.

8. Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 118n on the extension of the validity of the Order of the Ministry of Finance of Russia of May 25, 1999 N 38N "On approval of instructions on the procedure for applying the budget classification of the Russian Federation" and making changes and additions to it;

9. Order of the Ministry of Finance of the Russian Federation of December 14, 1999 No. 91n “On Approval of Instructions on the Procedure for Keeping Records of Federal Budget Revenues and Distribution in Regulating Revenues between Budgets of Different Levels of the Budgetary System of the Russian Federation;

10. Order of the Ministry of Finance of the Russian Federation dated February 17, 1999 No. 15n “On Approval of Instructions for Accounting for the Execution of Budgets”;

11. Decree of the Government of the Russian Federation dated January 23, 2000 No. 107-r “On the Concept of Functioning of the Single Account of the Federal Treasury of the Ministry of Finance of Russia for Accounting Revenues and Funds of the Federal Budget”;

12. Letter Central Bank of the Russian Federation dated February 28, 2000 No. 55-T “On the Concept for the Functioning of a Single Account of the Federal Treasury of the Ministry of Finance of Russia for Accounting Revenues and Funds of the Federal Budget”;

Scientific literature

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15. The budget system of Russia / Ed. G.B.Polyak. - M.: UNITI-DANA, 1999.

16. Budget process in the Russian Federation. Textbook / L.G. Baranova, O.V. Vrublevskaya and others - M .: "Perspective": INFRA-M, 1998.

17. Romanovsky M.V. The budget system of the Russian Federation. / Ed. O.V. Vrublevskaya. - 2nd ed., corrected and revised - M .: Yurait, 2000. - 615 p.

18. The budget system of Russia. / Ed. prof. G.B.Polyak. - M.: UNITI-DANA, 1999.

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20. Sumarokov V.N. /Public finances in the system of macroeconomic regulation/ - M., Finance and statistics, 1996

21. Dadashev A.V., Chernik D.G. Financial system Rossi: Uch. allowance. M.: INFRA-M., 1997.-248 p.

22. Efimova E.G. Economics for Lawyers: Textbook. - M.: Flinta, 1999.

23. Treasury system of budget execution. / Ed. O.V. Vrublevskaya and N.G. Ivanova: Textbook - St. Petersburg: Publishing house of St. Petersburg State University-EF, 2000;

24. Ivanova N.G. Makovnik T.D. Treasury system of budget execution. - Publishing House "Peter", 2001;

25. Romanovsky M.V. Commentary on the Budget Code of the Russian Federation / Ed. Vrublevskoy O.V.-M.: Yurayt, 2000.-235 p.

26. L.M. Kulikov. Basics of economic theory. Tutorial. - M.: Finance and statistics, 2001.

27. Rodionova V.I., Vavilov Yu.A., Goncharenko L.I. Finance / Under. ed. V.M. Rodionova. M.: Finance and statistics, 1994

28. Finance. Textbook / Ed. prof. Radionova V.M. - M .: Finance and statistics, 2002

29. Finance: Textbook for universities /Ed. prof. Drobozina L.A. - M.: Finance, UNITI, 1999.

30. Finance, money circulation and credit. Babich A.M., Pavlova L.N., - M .: UNITI, 2000.

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32. L.I. Sergeev, A.N. Sokolov, V.P. Zhdanov, A.G. Finance and credit of the constituent entities of the Russian Federation /Under. ed. prof. Sergeeva L.I. – Kaliningrad, Baltic Institute of Economics and Finance (BIEF), 1999;

33. A.M. Kovaleva, N.P. Barannikova, V.D. Bogacheva Finance: Textbook / Ed. prof. Kovaleva A.M. - M.: Finance and statistics, 1997.

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Annex 1

Consolidated budgets of the largest subjects of the Russian Federation in 2003

	Moscow	Khanty-Mansi Autonomous Okrug	Tatarstan	Bashkortostan
Total income	195,851	92,168	58,380	42,769
Total expenses	171,035	86,695	56,864	41,744

Annex 2

Values of budget items in thousand rubles, budget revenues (plan), for 2004

	Article title	thousand roubles.
1.	tax revenue	20 536 130
2.	income taxes	11 012 905
3.	Free transfers	8 270 481
4.	From other budgets of the budget system	8 270 481
5.	Taxes on goods and services. License and registration fees	4 171 844
6.	Other taxes, duties and fees	1 976 648
7.		1 904 856
8.	Non-tax income	1 567 150
9.	Income from the use of state and municipal property or from the activities of state and municipal organizations	1 424 106
10.	Property taxes	1 213 377
11.	taxes on total income	256 500
12.		128 363
13.	Other non-tax income	14 131
14.	Income from the sale of intangible assets	550

Annex 3

Values of budget items in thousand rubles, budget revenues (plan), for 2005

	Article title	thousand roubles.
1.	Income taxes, income	14 401 777
2.	Donations	7 372 772
3.	Gratuitous receipts from other budgets of the budgetary system of the Russian Federation, except for the budgets of state non-budgetary funds	7 372 772
4.	Taxes on goods (works, services) sold on the territory of the Russian Federation	4 224 799
5.	Property taxes	2 428 000
6.	Income from the use of property in state and municipal ownership,	1 402 320
7.	Other non-tax income	1 340 515
8.	taxes on total income	420 000
9.	Taxes, fees and regular payments for the use of natural resources	300 988
10.	Debts and recalculations on canceled taxes, fees and other obligatory payments	248 413
11.	Payments for the use of natural resources	70 822
12.	Administrative fees and charges	10 000
13.	Income from the sale of tangible and intangible assets	7 468
14.	Income from the provision of paid services and compensation of state expenses	5 500

Appendix 4

Values of budget items in thousand rubles, budget expenditures (plan), for 2005

	Article title	thousand roubles.
1.	General government issues	7 904 318
2.	National economy	6 674 990
3.	Health and sports	5 792 526
4.	Intergovernmental transfers	5 000 000
5.	Education	2 616 924
6.	National Security and Law Enforcement	2 222 857
7.	Social politics	1 727 213
8.	Department of Housing and Utilities	1 317 547
9.	Culture, cinematography and media	1 279 169
10.	environmental protection	190 829
11.	national defense	7 000

Appendix 5

Values of budget items in thousand rubles, budget expenditures (plan), for 2004

	Article title	thousand roubles.
1.	Financial aid other budgets of the budget system	7 165 148
2.	Industry, energy and construction	6 305 980
3.	Road facilities	3 421 400
4.	other expenses	2 426 507
5.	Health care and physical culture	1 837 715
6.	Social politics	1 733 347
7.	Law enforcement and state security	1 678 929
8.	Public administration and local government	1 072 531
9.	Agriculture and fishing	1 034 568
10.	Education	1 012 758
11.	Transport, communications and informatics	527 702
12.	Environmental protection and natural resources, hydrometeorology, cartography and geodesy	435 954
13.	Culture, art and cinematography	407 356
14.	Prevention and liquidation of consequences of emergency situations and natural Disasters	391 678
15.	Mass media	343 323
16.	Servicing state and municipal debt	256 000
17.	Housing and communal services	132 600
18.	Basic research and promotion of scientific and technological progress	78 940
19.	Judicial branch	65 882
20.	Mobilization preparation of the economy	32 943
21.	Market Infrastructure Development	12 500

Appendix 6

External and internal debt of the constituent entities of the Russian Federation (million rubles)

Appendix 7

Analysis of expenses and incomes of the Republic of Bashkortostan over the past years

	Items of income and expenses	1997	1998	1999	2000	2001
1	Total income incl.	8,297	10,688	18,262	31,478	23,656
2	tax revenue	5,489	6,482	10,513	17,564	13,852
3	Non-tax income	140	304	323	271	295
4	Transfers and transfers	1,208	1,738	3,241	5,893	9,509
5	Income of budget funds	1,460	2,164	4,185	7,750	-
6	Total expenses	8,252	11,541	17,764	30,536	24,781
7	Surplus (deficit)	45	(853)	498	942	(1,125)

Appendix 8

Main indicators for the Republic of Bashkortostan

	Indicators	1998	1999	2000
1	Gross regional product, billion, rub. V current prices	64,2	114,1	164,4
2	Volume of industrial production billion, rub.	46,0	89,0	141,8
3	Foreign trade balance billion, USD	1,1	1,4	2,3
4	Surplus (deficit) of the republican budget of the Republic of Bashkortostan mln, rub.	(852,9)	498,0	942,0
5	Population thousand people	4,110,3	4,109,6	4,101,9
6	Unemployment rate %	4,1	2,1	1,1
7	Consumer price index %	122,6	187,0	123,8

Annex 9

The largest enterprises - taxpayers of the Republic (million rubles)

	Enterprises	Revenue	The amount of taxes
1	OJSC ANK Bashneft	36,948	3,101
2	OJSC "Bashkirenergo"	12,745	1,093
3	OAO Ufaneftekhim	12,721	1,283
4	JSC "SNOS"	12,566	1,652
5	OJSC "NOVOIL"	10,778	1,357
6	OAO UNPZ	8,139	1,172
7	OJSC "Ufaorgsintez"	5,948	477
8	CJSC "Kauchuk"	4,815	242
9	JSC "UMPO"	4,513	153
10	CJSC "Kauchuk"	4,119	163

The ratio of the total amount of loans, credits, other debt obligations of the budget and the volume of its expenditures is established by the laws of the Russian Federation. At the same time, taxes are the main source of income for the state budget (about 95% in the Russian Federation). The foundations of the Russian tax system are established in various regulations, in particular, in the Law "On the fundamentals of the tax system in the Russian Federation". So, ...

All revenues of the republican budget can be divided into the following groups: current revenues; capital income; FEZ revenues; Incomes of the state target budget funds. Each group, in turn, is divided into a number of subgroups (Appendix 2). According to Art. 10 of the "Law on the budget of the Republic of Belarus for 2001" Councils of deputies of the regional and base territorial levels in 2001 are introduced on ...

The revenue side of the federal budget

	Income, total	11 367,7	12 855,5	13 019,9	14 496,9	13 659,2
	Oil and gas revenues
	Non-oil and gas revenues
	Related to domestic production
	VAT (domestic)

	income tax
	Import related
	VAT on imported goods
	Excises on imported goods
	Import duties
	Other

The expenditure part of the federal budget

	Expenses, total	10 117,5	10 925,6	12 895,0	13 342,9	14 831,6	15 620,3
	General government issues
	national defense
	National security and law enforcement
	National economy

	environmental protection
	Education
	Culture, cinematography
	healthcare
	Social politics
	physical Culture and sport

	Servicing state and municipal debt
	Intergovernmental transfers of a general nature to the budgets of the budgetary system of the Russian Federation