With the budgets of the autonomous republics and local budgets included in them. The Supreme Soviets of the Union and Autonomous Republics approve the codes of the budgets of these republics, and the local Soviets of Working People's Deputies approve the codes of the budgets of the corresponding administrative-territorial units of the krais, regions, and so on. shows the total amount of income and expenses included in it certain types budgets, their share, the structure of revenue and expenditure. S. b. and reporting data, built in relation to its structure, are used in the analysis of the overall results of the execution of certain types of budgets and the preparation of proposals for their further development.
The successful progress in fulfilling the Third Five-Year Plan for the Development of the National Economy of the USSR was clearly reflected in the change in the volume and structure of revenues and expenditures of the USSR state budget. The data below characterize the dynamics of the volume of the state budget of the USSR for 1938-1940. and according to the plan for 1941 in comparison with 1937 (in billion rubles).
From 1980 to 1985, the share of turnover tax in budget revenues decreased by 6.1 points, payments from state enterprises and organizations from profits increased by 0.9 points. In 1980, the volume of the turnover tax reached 94.1 billion rubles, i.e., increased by more than 1/3 against 1975, and the average annual growth rate for 1970-1980 amounted to more than 4%. In 1985, the state budget of the USSR received 97.7 billion rubles. turnover tax, or 25% of all income, while payments from profits - 119.5 billion rubles, or 30.6%. At the same time, the receipts of the latter increased against the previous year by 3.9 billion rubles, or 3.4%, while turnover tax payments decreased by 5 billion rubles, or 4.9%. This trend continued into 1986. In 1987, the situation was somewhat different. The share of turnover tax in budget revenues continued to decline, with a slight increase in payment receipts compared to 1986. Under the influence of changes in distribution proportions, the absolute amount and share of payments from profits to the budget decreased. Despite the increase in 1987 of other revenue sources of budgets in the formation of its structure, the trend of reducing the amount of turnover tax and increasing payments from profits to the budget against 1985 was preserved.
Data on the structure of state revenues. budget of the USSR are given in table. one.
G.'s development. With. R. at different stages of the socialist. construction had its own characteristics associated with the economic and cultural development of the Soviet Union and its national-state building. The constitution, adopted at the beginning of 1924, determined the basic principles of the budget structure and the scope of the budgetary rights of the USSR, union republics, autonomous republics, and local Soviets of working people's deputies. The budgetary rights and structure of the budgets of the union republics were subsequently established by the Regulation on the budgetary rights of the USSR and the union republics of November 29, 1924. Each union republic was assigned certain income from state property located on its territory and from the republican economy , as well as deductions from all-Union taxes, duties and surcharges to them. The expenditure side included expenditures on the national economy and social and cultural construction, allocated to the budget of the union republics, as well as the maintenance of republican and local bodies of state power and administration. During the restoration of the destroyed imperialist. and civil wars and foreign intervention of the national economy of the USSR, the decisive share of the costs of its development, and primarily the development of industry, fell on the all-Union budget, and social and cultural expenses were financed to a greater extent from the budgets of the Union republics. The republican budgets of the union republics in 1927/28 increased by 2.5 times compared with 1924/25, and the all-union budget by 2.4 times. G. b. With. R. came an important factor economic and cultural development of the Union republics. The Regulation on Budgetary Rights of May 25, 1927, which was in force with some changes until 1960, somewhat expanded the revenue sources of the Union republics by assigning to them 99% of all agricultural, commercial and income taxes on their territory (except for income tax from the population). After the reorganization in 1929 of the management of the industry, and then after the tax reform of 1930, a number of profitable sources of the budgets of the union republics disappeared. Therefore, by the decision of the CEC and the Council of People's Commissars
The Goskomstat of the USSR systematically and selectively surveys the budgets of 62,000 families of workers, employees, and collective farmers. According to their results, averaged budgets of families of different social affiliation are compiled, reflecting the structure of their total income and expenses.
In the USSR, the treasury was abolished, which corresponded to the economic policy pursued within the framework of a single state form of ownership, the cash execution of the state budget was carried out by the central bank of the country. With the restoration of pluralism of forms of ownership, the treasury was re-established in Russia by Presidential Decree No. 1556 of December 8, 1992, within the structure of the Ministry of Finance. Its goals include the effective implementation of the state budget policy, the effective management of federal budget revenues and expenditures, the increase in efficiency in financing state programs, and the strengthening of control over the receipt, targeted and economical use of public funds.
As can be seen from the one shown in Fig. 1.11 of the diagram, Azerbaijan's consolidated budget revenues fell from 35 to 15% of GDP, which is a significant drop even compared to other CIS countries. With the introduction of VAT and excises in 1992 and the abolition of the turnover tax that existed in the USSR, the structure of Azerbaijan's tax revenues was formed in such a way that the main budgetary system was corporate income tax, income tax, VAT and excises.
Lit. Marx K., Capital, vol. 1 - 3, Marx K. and E p-g o l s-F., Soch., 2nd ed., vol. 23-25 Materials of the XXV Congress of the CPSU, M., 1977 Kronrod Ya. A., Social product and its structure under socialism, M., 1958 Zverev A. G., National income finance of the USSR, M., 1961 Notkin A. I., Rates and proportions of socialist reproduction, M., 19H1. 11 and ng with O., Theory of reproduction and accumulation, trans. from Polsk., M., 1963 S and taryan S. A., Net income and budget, M., 1964 Khachaturov G. S., Economic efficiency of capital investments, M., 1964 Structure of the USSR steam economy , ed. A. I. Notkina, M., 1967 Scientific Foundations economic forecast, M., 11)71 Anch i sh-ki n L. VI., Forecasting the growth of the socialist economy, M., 1973. B. P. Plyshevsky. Moscow.
Since N. d. in the predominant part is created, distributed and used in the state. and collective farm sectors of the Nar. x-va, the state directly plans the entire process of its reproduction. When developing nar.-hoz. plans, a balance of the national economy of the USSR is drawn up, one of the constituent elements of which is the balance of N. d. In accordance with the stages of its movement in the Nar. x-ve N. d. is calculated by various methods as the sum of the net output of the branches of material production (produced by N. d.), the sum of primary and final incomes (distributed by N. d.) and the sum of consumption and accumulation funds (used by N. d. .). The produced N. d. is equal to the distributed N. d. and differs from the one used by the amount of losses. N.'s calculations are based on the tasks of the people's household. plans and reporting data on their implementation. Net production Nar. x-va is determined by subtracting from the gross output of industry, s. x-va, construction, transport and other branches of material production of the cost of consumed means of production, established according to data on the cost of production and distribution costs. Primary incomes are calculated on the basis of the volume of production, the wage fund, the income of collective farms and collective farmers, and from financial data. plans characterizing the size of profit, turnover tax and other elements of net income. The redistribution of N. d. and the amount of final income are calculated on the basis of the state. budget, credit plans of the State Bank of the USSR and the Stroybank of the USSR, Gosstrakh and savings banks. The volume and structure of the national income used is determined by data on trade turnover, capital construction and the commissioning of fixed assets, changes in circulating funds and reserves, the receipt of products from collective farms and personal subsidiary plots of the population, and other forms of distribution of manufactured products. N. d. is calculated in current prices of the corresponding years. The main elements of N. d. (the volume of net output, accumulation and consumption funds) are also calculated in comparable prices,
Numerous subsequent tests of the provisions put forward by Engel showed their limitations. A similar conclusion about trends in changes in housing costs (depending on income) was named Schwabe (after the German statistician A. Schwabe). Owls. scientist, acad. S. G. Strumllin showed on the materials of the Penza budgets that the percentage of food expenditure is more closely related not to the level of well-being, but to the size of the family and the age of its members (see To the methodology of the working budget, Izbr. Prod., vol. 3 , M., 1964). The limited manifestation of 3. E. was confirmed on the basis of the analysis of numerous surveys of family budgets carried out in the USSR. This is partly explained by the peculiarities of the structure of consumption of owl families. workers, the budget to-rykh is significantly influenced by public consumption funds that satisfy a number of very important needs of the family (education of the younger generation, qualifications, medical care, etc.). Despite all this, some bourgeois. economists not only fetishized Engel's position, but also gave it a broad interpretation. The indicator of the share of expenditures on food began to be used by them to characterize the growth in the well-being of the population in dynamics. On the basis of a decrease in the share of expenditures on food, a conclusion was made about the growth in the standard of living of families of working people and the capitalist. countries. This approach is wrong. First of all, Engel's propositions themselves are very arbitrary, since they refer to incomes of various sizes. In addition, the transfer of static dependencies on the dynamics requires numerous reservations, since over time, under the influence of many factors, the structure of consumption changes significantly. The size of the absolute and relative expenses for food is connected not only with the level of material security, but also with the nature of the needs of family members. Shifts in the consumption of capitalist workers. countries are largely due to the emergence of new needs and, consequently, new costs, as well as rising prices, the primary need to pay for treatment, and higher taxes. This forces a reduction in food spending, replacing more valuable and expensive foods with less nutritionally valuable, but cheaper foods. Reduction beats. The weight of food expenditures with their absolute growth is more evidence that this need is not yet sufficiently satisfied, but under the pressure of new, more intense needs, food expenditures are forcibly compressed.
The boundaries of the elements of S. in. mobile. A hundred total value is affected by a number of socioeconomic and demographic factors (gender, age, family composition, education, income level, nature and content of work, place of residence, village, etc.). In accordance with the classification adopted in the USSR (and then in the framework of an international survey conducted in 1963-71, which covered 8 socialist and 5 capitalist countries), the structure of the S. in. includes the time spent on study and self-education of societies, entertainment activities] recreation (individual and public-spectacular nature, with emphasis on such elements as reading books, newspapers, magazines, listening to the radio and watching television programs, activities according to interests or hobbies, games and conversations with children, etc.) physical education and sports friendly communication with people passive recreation. Culture S. century. It is determined by the target orientation of human activity in S. century, social activity, and its expedient and effective use. The higher the qualification and level of education of the worker, the, as a rule, the more complete and rational is the use of S. in them. Socialist the state is interested in increasing the time a person spends on education, the development of intellectual and financial. abilities, performance of social functions. Over the years of the Soviet power size S. century. among workers, as shown by sample surveys, has almost doubled, reaching an average of approx. 3-4 hours per day. From this time (if we take the balance of S. p. per month) approx. 70% goes to the development of the human intellect (study, visits to theaters and cinemas, reading, etc.). According to sample surveys in the USSR it 60-70-ies. in the monthly time budget S. century. was 15-20% for men and 8-12% for women. However, S. century. more characterize not averaged, but differentiated (according to population groups) data, their structure and dynamics. Socialist society exerts a systematic influence not only on the size, but also on the structure of social capital. Societies, regulation S. century. carried out with the help of socio-economic, legal and pdeino-educate. funds combined with self-regulation. It also involves the forecasting and planning of S. century, the creation of its optimal models for various social groups.
General picture of the USSR budget for 1985-1990
During 1985-1990, the Soviet Union failed to balance the state budget: expenditures exceeded revenues.
1985
Revenues (billion rubles \% of GDP): 367.7 (47.3).
Expenditures (billion rubles \% of GDP): 386.0 (49.7).
Deficit (%) (billion rubles \% of GDP): -18.3 (-2.4).
National economy: 27.9 or 217.3 billion rubles
Foreign economic activity: 0.3 or 2.3 billion rubles
Education: 4.6 or 35.9 billion rubles
Health care: 2.3 or 17.75 billion rubles
Social policy: 7.0 or 54.8 billion rubles
Science: 1.8 or 13.5 billion rubles
Defense: 2.5 or 18.9 billion rubles
Law enforcement and security: 0.7 or 5.8 billion rubles
Management: 0.4 or 3 billion rubles
1987
Revenues (billion rubles \% of GDP): 360.1 (43.6).
Expenditures (billion rubles \% of GDP): 429.3 (52.0).
Deficit (%) (billion rubles \% of GDP): -69.2 (-8.4).
Total item of expenditure (In % of GDP)
National economy: 28.3 or 234 billion rubles
Foreign economic activity: 1.4 or 12 billion rubles.
Education: 5.1 or 42.5 billion rubles
Health care: 2.4 or 19.3 billion rubles
Social policy: 7.4 or 61.4 billion rubles
Science: 1.5 or 12.5 billion rubles
Defense: 2.4 or 20.2 billion rubles
Law enforcement and security: 0.8 or 6 billion rubles
Management: 0.4 or 3 billion rubles
1990
Revenues (billion rubles \% of GDP): 410.1 (42.8).
Expenditures (billion rubles \% of GDP): 485.6 (50.7).
Deficit (%) (billion rubles \% of GDP): -75.5 (-7.9).
Total item of expenditure (In % of GDP)
National economy: 19.6 or 188.4 billion rubles
Foreign economic activity: 1.6 or 15 billion rubles.
Education: 5.2 or 49.5 billion rubles
Health care: 2.9 or 27.7 billion rubles
Social policy: 10.3. or 98.6 billion rubles.
Science: 1.1 or 11.2 billion rubles
Defense: 7.4 or 70.9 billion rubles
Law enforcement and security: 1.0 or 9.7 billion rubles
Management: 0.3 or 2.9 billion rubles
Links
- Consolidated budget of the USSR and Russia (rus). archived
- Central Bank of the Russian Federation. Retrieved March 29, 2010.
- State Bank of the USSR. Archived from the original on April 21, 2012. Retrieved March 29, 2010.
- On the State Budget of the USSR for 1939 and the Execution of the State Budget of the USSR for 1937. Archived from the original on April 21, 2012. Retrieved March 19, 2011.
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The budget system of the socialist countries. In the USSR, the budget system includes the union budget and the state budgets of the union republics, which together constitute the state budget of the USSR. This ensures financing of the measures envisaged by the plan for the development of the national economy of the USSR, the participation of the Union republics in the implementation of plans of all-Union significance, the all-round development of the economy and culture of the Union republics, and their mutual assistance. The state budget of the USSR also includes the budget for state social insurance, drawn up by the All-Union Central Council of Trade Unions and executed by the trade unions. The state budgets of the union republics unite the republican budgets, the state budgets of the autonomous republics and local budgets. Each kray, oblast, autonomous oblast, national okrug, district, city, settlement soviet and village soviet has its own local budget, which is approved by the respective soviet of working people's deputies. The total number of budgets united by the budgetary system of the USSR is almost 50,000.
The structure of the budgetary system of the USSR, and the budgetary rights and duties of the bodies of state power and administration are determined by the Constitution of the USSR, the constitutions of the union and autonomous republics, and also by the law on the budgetary rights of the USSR and the union republics, and the laws on the budgetary rights of the union republics and local Soviets of working people's deputies.
The growth of the budgets of the union republics (constituting 44.2% of the state budget of the USSR in 1970 against 24.2% in 1940) testifies to the increasing role of the union republics in economic and cultural construction.
Union budget revenues are generated mainly from payments from the profits of enterprises under the jurisdiction of union bodies, income from foreign trade, contributions state enterprises on social insurance, turnover tax, etc. general government revenue. The revenues of the republican and local budgets consist of payments from the profits of enterprises and from other property administered by the republican and local bodies, as well as from deductions from national revenues and taxes transferred to these budgets in the order of their regulation (see. Budget regulation).
The directions and amount of expenditures of various budgets are determined by the tasks and functions of the union, republican and local authorities, enshrined in the Constitution of the USSR and union republics, etc. legislative acts. The Union budget of the USSR finances the sectors of the economy and culture that are subordinate to the Union bodies and are of all-Union importance, as well as the country's defense expenditures, all-Union bodies of state power and administration. From the state budgets of the union republics, the branches subordinated to the republican bodies are financed, from the local budgets - mainly the branches of the local economy and the expenses of social and cultural institutions serving the population of individual localities.
In other socialist countries the budget system is based on the same principles as the budget system in the USSR. In 1949/50 most of the socialist countries carried out budget reforms, during which the budget system was restructured on the principles of democratic centralism and Leninist national policy. Numerous off-budget estimates and funds that existed before the revolutions in these countries were merged with the state budget, which was important for strengthening the entire system of national economic and financial planning. In most socialist countries, the budget system consists of 2 main links - the Central budget and local budgets [in Bulgaria these are district (city) budgets and the budgets of communities, in the DPRK - the budgets of provinces and districts (cities), in the Mongolian People's Republic - aimak budgets and budgets of soums, etc.]. In 1968/69, Czechoslovakia moved to a federal state and a budgetary system. Now the budget system in this country is made up of the Central Budget of Czechoslovakia, the state budget of the Czech Republic, the state budget of Slovakia, which, in turn, consist of central and local budgets. In Yugoslavia, the budgetary system consists of the budget of the federation, the budgets of individual republics (members of the federation) and the budgets of local authorities. In the interests of strengthening the organization of the unity of the budgetary system in most socialist countries, local budgets are consistently merged among themselves and with the Central budget, forming a single state budget. The leading role in the state budget belongs to the Central budgets, which, on average, account for about all state budget expenditures.
As a rule, the task of the Central budgets is to finance national, economic and socio-cultural activities and the defense of the country. Local budgets ensure the development of the local economy and socio-cultural and consumer services for the population. AT last years the rights of local bodies in the field of economic and cultural development are expanding, which leads to a rapid growth in their budgets and an increase in their share in the unified state budget.
The Constitution of 1918 established the federal structure of the RSFSR and laid the foundations for the budget structure of the state. The principle of centralization of all finances was expressed in the establishment of the unity of the state budget and the entire financial system Russian Federation, inclusion of state revenues and expenditures in the national budget. At the same time, the Constitution provided for the division of the state and territorial budgets (autonomous republics and regions), i.e. separation of state and territorial revenues and expenditures. The state budgets of the Ukrainian and Belarusian Socialist Rep. existed separately.
In 1923 the budget system was recreated again. From now on, it began to include two levels: the union budget and the state budgets of the union republics
With the formation of the USSR in 1922, the State Budget of the USSR was formed, which included the budgets of the Union republics. The formation of budgets was based on the principle of subordination: enterprises were distributed according to levels of government and made contributions to the appropriate budget. Those. enterprises of union subordination made payments to the union budget, and so on. Funding was carried out according to the same principle. The concept of " consolidated budget» was absent – the budgets were autonomous from each other.
Since 1927, the formation of local budgets of the regions began (before that, the development of the local economy was financed from the budgets of the Union republics). In 1930, the budget system of the USSR acquired the form of the budget system of a federal state: it consisted of three levels and included the autonomous union budget, the budgets of the union republics, and local budgets. In accordance with the Constitution of 1936, another budget reform was carried out: the budget system began to be built on the basis of the unity of all links and types of budgets. In 1937, the unified consolidated state budget of the USSR was formed for the first time.
The budget system of the USSR in the 20s
The budget system of the USSR lasted more than sixty years. During this time, it has gone through several stages of development. After the establishment of Soviet power in Russia, the first semi-annual and annual budgets compiled as one. Such centralization of the budget system was caused by the extremely difficult economic and political situation in the country. The procedure for drawing up a single budget was preserved after the unification of the Soviet republics.
The formation in 1922 of the Union of Soviet Socialist Republics served as the basis for the creation of a new state budget system. It included a widely ramified network of budgets of local Soviets, which was endowed with own sources income, received allowances, subsidies to cover the difference in income and expenses, as well as subventions for equity participation own funds. Organization various kinds budgets and the procedure for their preparation were regulated by legislative acts of the state.
The budget structure, consisting of the Union budget, which finances national needs, the budgets of the Union republics and local budgets, fixed in the first Constitution of the USSR in 1924, was radically changed only in 1991. Of particular importance at that time were the relationship between the Union budget and the budgets of the Union republics. Not all union republics had sources of income sufficient to balance their budgets, so the budget legislation was revised in order to secure stable income sources for the union republics, sufficient to provide the necessary funds for all expenditures of the budgets of the union republics.
The Regulations on the budgetary rights of the USSR and the union republics, approved by the Central Executive Committee and the Council of People's Commissars of the USSR on May 25, 1927, in order to give stability to the budgets of the union republics, 99% of the income from agricultural, commercial and income taxes received in the territory of this republic. The union republics were also assigned: revenues from mineral resources; 50% of income from the profits of enterprises of all-Union significance, which are under the jurisdiction of republican bodies: 50% of income from concessions of all-Union significance, income from the sale of all public funds, both all-Union and republican (except for state funds of local significance, the income from which belonged to local budgets); income from the return of all loans, including those issued to enterprises and organizations of republican significance from all-Union sources.
Such a distribution of income sources increased the interest of the republics in the receipt of all-Union income and contributed to the growth of their own income. Union republics had the right to establish minimum list revenues and expenses included in local budgets, as well as the procedure for their preparation, consideration and approval.
The main revenue sources of the state budget of that period were revenues from the public economy and attracted funds from the population, which came through the taxation system and the purchase of loans. According to the results of the implementation of the first five-year plan for the development of the national economy of the USSR, 74.9% of all incomes of the unified financial plan were funds from the public economy, attracted funds from the population - 17.9% and other income - 7.2%.
The concept of a "single financial plan", in contrast to the state budget, covered all cash savings public economy (profit, turnover tax, accruals on wages, depreciation); attracted funds of the population (taxes, loans, shares, deposits in savings banks, etc.) and all expenses: for capital investments, for growth working capital in production and circulation, culture and management.
The main items of budget expenditures were expenditures on National economy and social and cultural events. This trend in the development of budget expenditures continued in the future. In total, during the first five years, 82.8 billion rubles were mobilized and redistributed through the budgetary system of the USSR. or 69% of all resources of a single financial plan. The rest of the resources are partially redistributed through credit system, but in the bulk was directly distributed among the individual sectors of the national economy.
The budget system of the former USSR went through several stages of development and existed for more than sixty years. After the establishment of Soviet power in Russia, the first semi-annual and annual budgets were compiled centrally as a single one, which was caused by the extremely difficult economic and political situation in the country. The procedure for drawing up a single budget was preserved after the unification of the republics in 1922 into the USSR, when the basis appeared for creating a new state budget system. It included a widely branched network of budgets of local Councils, endowed with their own sources of income, receiving allowances, subsidies to cover the difference in income and expenses, as well as subventions.
The budget structure consisted of the union budget, which financed the national needs, the budgets of the union republics, local budgets, was fixed in the first Constitution of the USSR in 1924 and was radically changed only in 1991. Relations between the union budget and the budgets of the union republics were of particular importance. Not all union republics had sources of income sufficient to balance their budgets, so the budget legislation was revised in order to secure stable income sources for the union republics. The Regulations on the budgetary rights of the USSR and the Union republics, approved on May 25, 1927 by the Central Executive Committee and the Council of People's Commissars of the USSR, assigned 99% of the income from agricultural, trade and income taxes received on the territory of this republic to the budgets of the Union republics. The union republics were also assigned all income from the subsoil, as well as: 50% of the income from the profits of enterprises of all-union significance, which are under the jurisdiction of republican bodies; 50% of income from concessions of all-Union significance; income from the sale of all state funds; income from the return of all loans, including those issued to organizations of republican significance from all-Union sources.
The main sources of state budget revenues were receipts from the public economy and attracted funds from the population through the taxation system and the purchase of loans. According to the results of the implementation of the first five-year plan for the development of the national economy of the USSR, 74.9% of all incomes of the unified financial plan were funds from the public economy, attracted funds from the population - 17.9% and other income - 7.2%. The main budget expenditure items were expenditures on the national economy and social and cultural events. This trend in the development of budget expenditures continued in the future.
In total, during the first five-year plan, 82.8 billion rubles, or 69% of all resources of the unified financial plan, were mobilized and redistributed through the budgetary system of the USSR. The rest of the resources are partially redistributed through the credit system, mainly directly between individual sectors of the national economy.
A major event in the restructuring financial work was the tax reform of 1930, which led to a change in the system of payments by enterprises to the budget and the introduction of a two-channel system of withdrawal: deductions from profits and turnover tax, which combined many taxes and fees. Some of the previous payments have also been preserved. By 1930, payments combined into a turnover tax gave the budget 61.6% of all revenues, including excise taxes - 29.0% and trade tax - 21.5%.
Simultaneously with the tax reform, credit reform and restructuring of industrial management were carried out, which were accompanied by the maximum concentration of profits in the budget. In 1930, the rate of deductions from profits to the budget was set at 81%. In connection with the aggravation of the problem of the stability of state budget revenues, in 1931 a provision was adopted on the monthly transfer to the budget of a fixed share of the planned profit instead of the existing quarterly transfer of a share of the actually received profit. This system of transfers to the budget was largely preserved until the end of the 1980s. The formation of the budget system of the USSR was completed in 1938, when local budgets and the social insurance budget were officially included in the unified state budget. The expansion of the functions of local Soviets and their budgetary rights was accompanied by a steady increase in spending. Government spending, i.e. expenses for the union, republican and places
budgets for education, health care, physical culture and social security, as well as spending on state social insurance increased 3.7 times over the second five-year period: from 8.3 billion rubles. in 1932 to 30.8 billion rubles. in 1937
The main share of the expenditure part of the state budget was directed to finance the national economy, mainly for capital investments in new fixed assets; financial assistance to collective farms; social and cultural events and defense. The share of expenditures on management decreased somewhat, while expenditures on military needs grew steadily and amounted to 56.8 billion rubles in 1940, or 32.6% of all expenditures of the USSR state budget. More than 60% of all financial resources states. Some negative features of the financial system that took shape in the 1930s persisted until the early 1990s, hindering the development of the independence and initiative of enterprises.
Soviet budget system has gone through several stages of development since 1922, when the USSR was formed. The Constitution of the USSR adopted in 1924 provided for the formation state budget. Its members included union budget, as well as the budgets of the Union republics. The formation of the revenue side of budgets was based on the principle of subordination. All enterprises and organizations were distributed among different levels authorities and made deductions from the profits to the appropriate budget. Thus, enterprises of union subordination, i.e., which were under the jurisdiction of union departments, made their payments from profits to the union budget, and enterprises of republican, regional, city subordination - to the corresponding budgets. local budgets, which included the budgets of autonomous republics, regional, regional, city, district and rural budgets, were not included in the state budget of the USSR.
The Regulations on the budgetary rights of the USSR and the union republics, approved by the Central Executive Committee and the Council of People's Commissars of the USSR on May 25, 1927, in order to give stability to the budgets of the union republics, they were assigned 99 % income from agricultural, commercial and income taxes levied on the territory of the given republic. In addition, for republican budgets were fixed: income from subsoil; 50% of income from the profits of enterprises of all-Union significance, which are under the jurisdiction of republican bodies; fifty % income from concessions of all-Union significance; income from the sale of all state funds (both all-Union and republican); income from the return of all loans, including those issued to enterprises and organizations of republican significance from all-Union sources. The Union republics, in turn, had the right to establish a minimum list of revenues and expenditures included in local budgets, as well as the procedure for their compilation, consideration and approval.
The main revenue sources of the state budget of that period were deductions from the public economy and attracted funds from the population, which came through the taxation system and the placement of loans. According to the results of the implementation of the first five-year plan for the development of the national economy of the USSR, 74.9% of all incomes of the unified financial plan were public funds, attracted funds from the population - 17.9% and other income - 7.2%. The main budget expenditure items were expenditures on the national economy and social and cultural events. This trend in the development of budget expenditures continued in the future. In total, during the first five-year plan, 82.8 billion rubles, or 69% of all resources of the unified financial plan, were mobilized and redistributed through the budgetary system of the USSR.
In the future, the budget system of the USSR was also based on the commonality of sources of income. The Decree of the Central Executive Committee and the Council of People's Commissars of the USSR dated December 21, 1931 "On the Republican and Local Budgets" provided for the transfer of part of state revenues to the territorial budgets, in particular the turnover tax, proceeds from the sale of state loans, etc. The transfer of these funds was carried out in the form of percentage deductions from national taxes and income.
The final formation of the Soviet budgetary system is associated with the Constitution of the USSR of 1936, which reflected the strengthening of the centralized principle in the management of the national economy and state finances. In Art. 14 it was determined that the jurisdiction of the federal authorities included not only the approval of the state budget of the USSR and the report on its implementation, but also the establishment of taxes received by the union budget, the budgets of the union republics and local budgets.
In accordance with the Decree of the Council of People's Commissars of the USSR of July 10, 1938, local budgets were included in the state budget of the USSR, and then state social insurance budget.
The total amount of state budget revenues in 1933-1937 amounted to. 383.5 billion rubles, of which turnover tax - 258.4 billion rubles, or 67.4% of all income; deductions from profit - 24.2 million rubles. (6.3%); income tax and other taxes from enterprises and organizations - 7.1 billion rubles. (1.9%); taxes and fees from the population - 18.2 billion rubles. (4.8%); government loans - 24.2 billion rubles. (6.4%); state social insurance funds - 32.4 billion rubles. (8.5%); other income - 18.6 billion rubles. (4.7%).
The main share of the expenditure part of the state budget was directed to finance the national economy, mainly for capital investments in new fixed assets; financial assistance collective farms; social and cultural events; defense. The share of expenditures on administration gradually decreased, while defense expenditures, on the contrary, increased: in 1940 they amounted to 56.8 billion rubles, or 32.6% of all expenditures of the state budget of the USSR.
During the years of the Great Patriotic War budgetary funding is becoming an emergency. Significant funds were attracted to the budget through the placement of state internal loans and the holding of money and clothing lotteries; Voluntary contributions from the population are becoming massive. The total amount of these sources of income accounted for about a quarter of all budgetary resources. Was created defense fund, in which in the very first months of the war the population contributed more than 142 billion rubles.
In the post-war years, the state budget was subordinated to the solution of the most important task - the elimination of the consequences of the war and the restoration of the destroyed economy of the country. The largest share of expenditures is directed to capital investments in industry and housing stock and to increase the working capital of enterprises. In addition, funds were directed to further strengthening the country's defense power, increasing state reserves and stocks, and social and cultural events. In 1950, state budget expenditures increased 2.4 times compared to 1940 and amounted to 413.2 billion rubles, of which 157.6 billion rubles fell on the national economy, and 116.7 billion on social and cultural events. rubles, defense - 82.8 billion rubles, the maintenance of government bodies - 13.9 billion rubles.
By the 70s of the 20th century, in the science of financial law and legislation, the opinion was established that the budget should be considered as financial plan and financial fund in their organic interaction. A recognized specialist in the field of financial law M. I. Piskotin in his fundamental work “Soviet budget law» (1971) reduced the understanding of the budget to distribution and redistribution national income, creating a nationwide fund of funds in order to implement the tasks and functions of the state. Granting to administrative-territorial units, as well as to federal and autonomous republics, the right to own budget was regarded by him as a way of the necessary territorial decentralization in the field of public finance.
During these years, the development of the state budget of the USSR was negatively affected by the general breakdown of the country's financial economy. Gradually, the share of the state budget in the country's financial resources decreased. In the eighth five-year plan (1966-1970), 71.3% of all the country's financial resources were accumulated in the budget, in the ninth (1971-1975) - 65%.
In the future, the budget system of the USSR remained virtually unchanged until 1990.
