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

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

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

Structure of the budget system of the Russian Federation. Principles of functioning of the budget system of the Russian Federation………………………………………………………..8

Income and expenses. Budget balance. Distribution of income and expenses between parts of the budget system………….…..11

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

2.1 Federal budget of the Russian Federation……………………………………………………18

2.2 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 Results of 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 references………………………………………………………36

INTRODUCTION

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

Economic and political reforms carried out in Russia since the early nineties could not but affect the sphere of public finance, and primarily the budget system of the Russian Federation, which in 1991. has undergone dramatic changes. Before this, the state budget of Russia was included in the state budget of the USSR, which reflected all budgets in the country, including rural and town budgets.

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

federal budget;

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

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

The budget system is the central link of the country's financial system. From the moment 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 income and expenses for a certain period, approved by law.

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

It is obvious that the success of economic reform in our country largely depends on the directions in which the transformation of the financial system of society will go, and the extent to which the state's budget policy will meet the requirements of the time.

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

The direct impact of the August monetary and financial crisis on the regional economies was expressed in a sharp change in the relationship between the volume of ruble revenues to territorial budgets and the size of their foreign currency obligations to foreign investors and creditors.

Finding a way out of the deepest economic crisis in which Russia found itself required a radical update of the financial system of society, including the budgetary sphere.

The situation in the budgetary sphere that was created and was changing extremely slowly was largely due to the fact that there were virtually no regulations and acts whose main purpose 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 the most important element of the financial system of society.

CHAPTER 1. STATE BUDGET AND BUDGET SYSTEM

The concept of the state budget. Budget system and budget device.

The central place in the financial system of any state is occupied by the state budget. - a financial plan of the state that has the force of law (list of income and expenses) for the current (fiscal) 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 government” 1 . Thus, the state budget, being a means for the state to accumulate financial resources, gives the state authorities the opportunity to maintain the state apparatus, the army, carry out social activities, implement priority economic tasks, i.e. performance by the state of its inherent functions.

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

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

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

use of funds from the main state fund (this function is implemented in the process of spending budget funds);

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

The budget structure 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, procedural aspects of the formation and use of budget funds, etc.

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

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 rules of law, the totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds” 2. Under the budget device It is common 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 entities, 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 budget 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 entities included in the state have their own statehood and have a certain political independence within the limits of competencies distributed between them and the center. The budgetary system of federal states is three-tier and consists of the federal budget, budgets of members of the federation and local budgets.

A confederal (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 contributions from the states included in the confederation. The member states of the confederation have their own budget and tax systems.

Structure of the budget system of the Russian Federation. Principles of functioning of the budget 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:

The federal budget and the budgets of state extra-budgetary funds;

Budgets of the constituent entities of the Russian Federation (regional budgets) and budgets of territorial state extra-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 budgets of autonomous okrugs and about 29 thousand local budgets (district, city, township and rural budgets).

The federal and territorial budgets include targeted budget funds, formed from targeted sources and with 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 extra-budgetary funds of the constituent entities of the Russian Federation for compulsory health insurance. Until 1991 they were part of the state budget, and currently there is a clear tendency to include extra-budgetary funds in the budget.

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

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

Principle differentiation of income and expenses between levels of the budget system means assigning the corresponding types of income (in whole or in part) and the authority to make expenses to government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation and local governments.

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

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

the presence of own sources of income for the 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 generate 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 relevant budgets;

the inadmissibility of the withdrawal of income additionally received during the implementation of budget laws, the amount of excess of income over budget expenditures and the amount of savings from budget expenditures;

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

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

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

Principle efficiency and economy of use of budget funds suggests that when drawing up and executing budgets, authorities and recipients of budget funds must proceed from the need to achieve specified results using the amount of funds determined by the budget.

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

The principle of transparency presupposes:

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

mandatory openness to society and the media of procedures for considering and making decisions 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 forecast indicators for the socio-economic development of the corresponding territory and the realistic calculations of budget expenses and revenues.

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

Income and expenses. Budget balance. Distribution of income and expenses between parts of the budget system.

Budget revenues - these are funds received free of charge and irrevocably in accordance with the law at the disposal of public authorities at the appropriate level.

Budget expenses - funds allocated to financially support the tasks and functions of the state and local government.

The main source of formation of the income under consideration is national income , Moreover, its specific components fall within the scope of budget redistribution

business 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 the sale of government bonds on the financial market, obtaining a loan secured by a block of shares in large enterprises, obtaining government loans from individual states or from international financial institutions) reflect the credit method of forming budget resources, which involves repayment of borrowings and payment for their use.

That is why funds mobilized on the basis of government loans must be considered not as a source of budget revenue, 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 budget expenditures is urgent. This method of replenishing budget resources causes an increase in the money supply without corresponding commodity support, which intensifies inflationary processes and entails severe socio-economic consequences.

Types of budget income: tax (federal, regional and local taxes and fees, fines and penalties), non-tax, gratuitous transfers, and the income of targeted budget funds is also taken into account separately.

Non-tax income includes income:

from the use, sale and other alienation of property in state or municipal ownership for compensation;

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

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

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

other non-tax income.

In addition to their own, the budgets of the 2nd and 3rd levels include the so-called. regulating revenues - federal or regional taxes and payments, for which percentage standards for contributions to the budgets of constituent entities or local budgets are established for a financial year or on a long-term basis (for at least 3 years) for various types of such income (as opposed to fixed income, which goes entirely to corresponding budget).

Before the adoption of the Budget Code of the Russian Federation, budget legislation and budget practice constantly “blurred” these two concepts - own and regulatory revenues. The Budget Code of the Russian Federation divides its own and regulatory revenues according to the period of their establishment: own revenues are determined on an ongoing basis; regulating incomes are established for a year or on a long-term basis (at least 3 years). The difference between the budgets' own and regulatory revenues is also determined by the type of regulatory document that establishes them. Thus, own incomes are regulated by budget and tax legislation in general, and regulating incomes are regulated 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 component of government expenditures as a whole, express economic relations arising in connection with the use of funds from the national monetary fund. The form of manifestation of these relations are specific types of budget expenditures, and their diversity is determined by a number of factors: nature, functions of the state, the level of socio-economic development of the country, the ramifications of connections between the budget and the national economy, the administrative-territorial structure of the state, etc. Various combinations of these factors give rise to one or another system of expenditures of a specific budget at a certain stage of social development. In their material embodiment, budget expenditures represent funds allocated to financially support the tasks and functions of the state and local self-government.

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

allocations for the maintenance of budgetary institutions;

payment under state (municipal) contracts;

transfers to the population;

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

budget loans to legal entities;

subventions and subsidies to legal entities and individuals;

investments in authorized capitals of legal entities;

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

loans to foreign countries;

funds for servicing and repaying debt obligations.

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

The targeted nature of the use of budget resources means that the provision of budget funds is carried out strictly for their intended purpose in accordance with the approved budget. If, in the course of drawing up this basic financial plan of the country, the state sets the priority and volumes of satisfying certain social needs, based on the real socio-economic situation, then the principle of targeted use of budget resources also helps to increase 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. A surplus - a positive budget balance - is an inverse ratio, that is, the excess of income over expenses. A balanced budget is one in which the expenditure and revenue parts are equal. Budget deficit is a category of monetary economy that expresses objective economic relations that arise between participants in the reproduction process when the state uses funds in excess of available budget revenues. It follows from this that the main reason for the emergence of a budget deficit lies in the lag in the growth rate of budget revenues compared to the increase in budget expenditures. The specific reasons for such a lag may be different, in particular:

crisis phenomena in the economy;

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

emergency circumstances (wars, major natural disasters):

militarization of the economy in peacetime;

making large centralized investments in the development of production and changing its structure;

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

Chronic deficit (long-term budget imbalance) is associated with the presence of a gap between budget expenditures and revenues over a number of years. Imbalances are short-term in nature if the discrepancy between expenses 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 expenditure structure, their frequent misuse, and delays in long-overdue reforms in the field of budget financing. Budget recovery is expected to be carried out in three main areas:

by increasing its revenue base;

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

by improving budget procedures.

When there is a budget deficit sources of financing the deficit must be indicated (the list of sources of financing is different for different levels of the budget system of the Russian Federation). The legislation of the Russian Federation establishes the maximum size of the budget deficit. For example, the size of the federal budget deficit cannot exceed the total volume of budget investments and expenses for servicing the public debt of the Russian Federation (public 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, government 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 guarantor of loan repayment by other borrowers, expressed in foreign (external) or Russian currency (domestic). borrowing).

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

2.1 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 instrument for the redistribution of national income; through it, the financial resources necessary to regulate the economic development of the country 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 government expenditures are taken into account; the budget is built taking into account the need to implement the chosen policy.

2.2 Budgets of the constituent entities of the Russian Federation.

Budgets of the constituent entities of the Russian Federation are included in the second level of the budget system of the Russian Federation. Budget of a constituent entity of the Russian Federation - this is a form of formation and expenditure of funds intended to provide tasks and functions falling under the jurisdiction of a constituent entity of the Russian Federation. The budget of a subject of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of a subject of the Russian Federation.

Currently, about half of the tax revenues of the consolidated budget of the Russian Federation and approximately 60% of non-interest expenses are concentrated at the level of subnational (regional and local) budgets. According to these parameters, Russia is practically not inferior, and in terms of the share of local budget revenues (25%) it is confidently ahead of most federal states (for comparison: in the mid-90s, the share of subnational budget revenues in the USA was 46%, including 20% ​​of local budgets %, 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 regulating and assigned federal taxes and payments of constituent entities of the Russian Federation, namely:

profit tax (income) of enterprises and organizations - at established rates in accordance with current legislation;

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

excise taxes on ethyl alcohol from all types of raw materials, vodka and liquor products, alcohol-containing solutions produced on the territory of the Russian Federation - in the amount of 50 percent of income;

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

licensing and registration fees - in accordance with current legislation;

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

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

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

fees for the use of fauna 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 subject to credit to the budgets of the constituent entities of the Russian Federation in accordance with the legislation.

The procedure for approving and constructing budgets of the constituent entities of the Russian Federation is similar to the procedure and constructing the federal budget, however, there are certain differences associated with different legal regulations of the budget mechanism of the regions - each subject of the Federation has its own budget legislation (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 insufficient to finance current expenses, are provided with assistance from the Federal Fund for Support of Subjects of the Federation (FFSR) . Regions in which the collection of federal taxes per capita is less than 95% of the Russian average 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 through transfers and budget allocations.

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

Analysis of the distribution of FFPR in 1994-1997. shows that the shares of the constituent entities of the Federation in the fund were regularly not respected. 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 FFPR was determined in the amount of 15% of tax revenues to the federal budget, excluding import customs duties and personal income tax. Consequently, if, for example, 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 FFPR 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 rising prices for budgetary services and the tax potential of the territories (based on the gross regional product). 6 After completing the transition to a new methodology for distributing FFPR, relatively stable regional parameters (indices of budget expenditures and tax potential) should be approved, given that indicators common to all regions (volume of FFPR, projected growth in tax revenues of the 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 Subjects of the Russian Federation may be given a targeted nature with a focus on shared financing of priority socially significant expenses of regional budgets.

At the first stage of the reform, a Compensation Fund will be created as part of the federal budget, from which financing (in the form of targeted subventions to regional budgets) should be provided for the remaining direct “federal mandates,” primarily social benefits and benefits. The total volume of this Fund should fully ensure the implementation of the financial obligations assigned to regional budgets by federal laws for the payment of social benefits and benefits, and its funds should be distributed among all subjects of the Federation without exception, regardless of their budgetary capacity, in proportion to the number of relevant categories of the population (taking into account cost-increasing factors) . In the future, as the practice of paying corresponding federal benefits directly to citizens through the federal treasury and social protection authorities expands, the volume of the Compensation Fund will be reduced until its complete liquidation (or joining the FFPR). Additional elements of the mechanism of financial assistance to the constituent entities of the Federation will be the Regional Development Fund (co-financing of investment programs for the development of regions) and the Fund for the Development (Reform) of Regional Finance (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 Budget Code of the Russian Federation determines the budget of the municipality (local budget) as a form of education and expenditure of funds intended to provide tasks and functions within the jurisdiction of local self-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 a municipality goes to the regional and federal budgets, and sometimes only 10% of own expenses are covered (in the municipalities of the Republic of Mari El, in Udmurtia, in Kamchatka, Lipetsk, etc. regions), turns local governments into constant petitioners. As one of the measures to address the issue of budgetary 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 constituent entities of the Russian Federation. However, without assigning real amounts of income to local budgets that meet the needs of the budgets of municipalities, it is impossible to solve the problem (at present, the Budget Code of the Russian Federation - Article 60 - has assigned only state duties and local taxes and fees to local budgets in full.

CHAPTER 3. IMPROVING THE BUDGET SYSTEM IN THE RF.

3.1 Results of budget policy in 2004 and early 2005, main problems that require solutions.

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

The ongoing fiscal policy has generally ensured 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. The level of inflation remains unacceptably high at the beginning of 2005.

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

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

Changes have been made to the legislation regulating relations in various areas of public administration, which ensure the differentiation of expenditure obligations between levels of public authority.

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

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

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

Budgets of all levels of the budget 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-targeted budgeting mechanisms aimed at achieving specific results.

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

Since January 1, 2005 Planned indexation of wages of employees of federal budgetary organizations was carried out. Decisions have been made to improve the remuneration of federal civil servants, military personnel and law enforcement officers.

A reform of the social support system for certain categories of citizens has been carried out, and a significant part of natural benefits has been transferred to cash. The volume of budget funding for the social support system has increased sharply.

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

The volume of government 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 and the implementation of long-term investment projects. The tax system still retains elements that distort economically justified entrepreneurial motivation and prevent the removal of economic activities from the shadows. Tax accounting and reporting remain unreasonably complicated, which is especially sensitive for small and medium-sized businesses.

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

The legislation on public procurement does not meet modern requirements. Due to the imperfection of the mechanisms used, the state continues to incur additional financial costs when purchasing 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 are being made unacceptably slowly on the future fate of federal institutions whose functions are recognized as redundant.

The problem of non-fulfillment of forecast privatization plans remains. The time frame for making decisions on significant privatization transactions is being unjustifiably delayed. The problem of selling small blocks of federally owned shares has not been resolved.

The exercise of government functions remains overly concentrated at the federal level. It is necessary to further expand the list of federal powers, the execution of which is delegated to government bodies of the constituent entities of the Russian Federation with the provision of subventions from the federal budget. This work must be synchronized with the implementation of measures to improve the deployment scheme and reduce the staffing levels of territorial bodies of federal executive authorities.

Ensuring macroeconomic stability remains the most important task 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 when forming the federal budget. This requires both improving the quality of government forecasts of socio-economic development and informed decisions on the formation of budget expenditures. The growth rate of non-interest expenses should not exceed the growth rate of the economy. There is a need for a comprehensive accounting of the budgetary consequences of ongoing structural reforms in the economy and social sphere. Otherwise, the budget becomes a factor of macroeconomic instability.

In order to ensure the balance and sustainability of the budget system of the Russian Federation, the unconditional fulfillment of federal spending obligations, and increasing 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 must separately reflect the current and newly accepted expenditure obligations of the Russian Federation.

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

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

A practical transition to the distribution of budget resources between administrators of budget expenditures based on the goals set for them. Particular attention must be paid to the formation of a system of real and objective indicators of the achievement of budget expenditure administrators’ goals 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 defined during its creation. Funds accumulated in excess of the established minimum, even in 2006, can only be used to replace sources of repayment of external debt.

Improving the regulatory framework for the execution of court decisions on claims against the treasury, state authorities and local governments.

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

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

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

Newly accepted expenditure obligations should, as a matter of priority, help solve the problem of increasing the living standards of employees of public sector organizations, federal 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 for employees of public sector organizations. This will ensure consistency between the quality of labor and the level of wages in the public sector.

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

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

It is also necessary to provide support, within the framework of federal programs, to measures carried out at the regional level to provide state social assistance to low-income citizens and large families, to transfer orphans and children without parental care to foster families, and to combat child homelessness and neglect. I consider such actions as a real contribution to the fight against poverty and the elimination of other areas of social ill-being.

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

Ensuring the stability of the revenue sources and spending powers assigned to the levels of public power 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 federal powers delegated to them with the provision of subventions from the federal budget. It is worth continuing to work to expand the range of such powers.

It is necessary to provide assistance to the constituent entities of the Russian Federation and local governments in working to improve their budgets. It is necessary to more actively introduce the principles of best practice in planning and executing budgets, to prevent the formation of budget debt, which means the strict fulfillment by authorities of their obligations to business entities and the population. This is exactly how the budget process should be structured – from the region to the settlement.

It is necessary on a long-term basis to determine the directions of use of the Federal Regional Development Fund, to change the mechanism of its formation and distribution, taking into account the application of uniform methodological principles for selecting regions to provide 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.

The Fund for Co-financing Social Expenditures must include sufficient funds for social support of 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 housing subsidies to low-income citizens.

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

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

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

Total budget 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 basic budget services are financed (including through financial assistance) (Fig. 2).

Rice. 2 Budget system expenses per person, thousand rubles.

CONCLUSION

In this course work, the goals of considering the theoretical foundations of the budget system of the Russian Federation and the principles of its construction were achieved; study of the composition, structure, dynamics of income and expenditure of the Federal budget of the Russian Federation in the period 2004-2005; identifying the reasons for changes in 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 monetary resources it needs to carry out its functions, influences the formation of decentralized funds of funds - financial resources of organizations and households, and therefore the socio-economic development of the country generally.

Analysis of federal budget revenues 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 in the tax burden falls mainly on the manufacturing sectors of the economy by optimizing the fiscal burden on the extractive industries.

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

Thus, the measures implemented within the framework of tax and budget policy help to reduce the overall tax burden on the economy, stimulate investment activity in non-resource sectors of the economy by optimizing the tax burden on the resource sector, simplify the tax system and increase the efficiency of tax administration in order to increase the level of tax collection income and growth in the volume of payments received into the budget system.

LIST OF REFERENCES USED

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 July 17, 1998.

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

Finance. Textbook for universities. /Ed. L.A. Drobozina / M., Unity, - 2001 - 528 pp.

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, UNITY, 1997;

V. Khristenko Reforms of interbudgetary relations Economic issues / 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. Issues of economics / Institute of Economics of the Russian Academy of Sciences. - 1998 - No. 10, p. 139

S. Khursevich About some conditions for the effectiveness of the reform of interbudgetary relations Questions of Economics / Institute of Economics of the Russian Academy of Sciences. - 1998 - No. 10, p. 127

Economic Issues / 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 formation of funds budget by income and expenses Analysis budget must be done separately...

Practical work No. 2

Topic: “Analyze the structure of the state budget”

Goal: to analyze the structure of the state budget of the Russian Federation.

Progress:

Budget is a specific detailed plan for the collection and use of resources by economic agents for a certain period.

The state budget - a document describing the income and expenses of a particular state, usually for the year (from January 1 to December 31).

Functions of the state budget:

Regulates the cash flows of the state, strengthens ties between the center and the constituent entities of the federation

Legally controls government actions

Provides information about government intentions to economic participants

Determines the parameters of economic policy and sets the framework for possible government actions

Due to the special importance of the state budget for all spheres of economic life, its preparation, approval and implementation occur at the level of laws. At the same time, the state budget itself is the law.

Almost every economic institution (enterprise, firm, sector of the economy, bank, economic and financial funds, etc.) has a plan for collecting income and using expenses. All socio-political institutions (government organizations, political parties, etc.) also have budgets.

The state budget serves as a prerequisite and financial basis for the functioning of the state and the implementation by it of those functions that society has authorized it to perform. With the help of the budget, issues of financial regulation are resolved at the macro level and throughout the economy.

Economic significance The budget lies in the fact that it forms a significant part of the final demand (at the expense of its funds, most of the income from the population is generated, large volumes of products are purchased, and state reserves are created). Significant financial flows pass through the budget; it directly influences the formation of important economic indicators (Fig. 1):

Rice. 1. Impact of the state budget on key economic indicators:

Volume of production

Investments

Real income

State budget revenues are the final stage of cash flows coming from the real sector and other major areas of financial relations, and state budget expenditures are the starting point for the movement of state resources for the needs identified by the state and society (Fig. 2).

Rice. 2. Main directions of income and expenditure of the state budget

The state budget is the country's main financial plan, which has the force of law.

The budget is a way of redistributing monetary income of the population, enterprises and other legal entities in the interests of financing government and other public expenses.

State budget revenues:

Taxes on income of legal entities and individuals

Revenues from the real sector (income tax)

Receipt of indirect taxes and excise taxes

Duties and non-tax charges

Regional and local taxes

State budget expenditures:

Industry

Social politics

Agriculture

Public Administration

International activity

Defense

Law enforcement

The science

Healthcare

Balanced Budget - a budget in which the ratio of income and expenses is equal.

If income and expenses in the budget differ, then there is a budget deficit or surplus.

This is the amount by which a government's expenditures exceed its revenues.

A budget surplus is the amount by which a government's revenues exceed its expenditures. A surplus occurs quite rarely; most often there is a budget deficit. That is, additional funds must be found to cover all expenses. These funds come from sources of financing the budget deficit.

Sources of financing the budget deficit

Internal financing :

• release and sale(s)

  budget loans received from budgets of other levels

  use of central bank funds

External funding :

• sale of securities on the global financial market

  loans from foreign banks and international financial organizations

  loans from foreign governments

Together, internal and external financing constitute the total financing volume.

Budget requirements:

The budget should not have a strict link between income and expenses. The government must be able to freely decide which tasks are a priority and in what ways to solve them. This provides flexibility in economic policy.

The hierarchy of budgets must be respected. That is, the federal level budget should not include flows from other levels. Which contributes to the autonomy of budgets.

The budget must include all income and expenses controlled by the government.

Formation of budget revenues

The formation of budget revenues is carried out in accordance with the budget and tax legislation of the Russian Federation.

Funds are considered to have been received into budget revenue from the moment the credit institution carries out an operation to transfer them to the account of the body executing the budget.

Budget revenues are generated from tax and non-tax revenues. In addition, the balance of funds at the end of the previous year is included in the budget revenues of the current year.

Tax revenues constitute federal, regional and local taxes and fees provided for by tax legislation, as well as penalties and fines.

Non-tax revenues are:

income from the use of state or municipal property;

income from the sale of state or municipal property;

income from paid services provided by state authorities and local governments;

fines, compensation;

income received from budgets of other levels of the budget system in the form of financial assistance and budget loans.

Income from the use of state or municipal property includes:

rent for temporary use of state or municipal property;

interest on budget balances in accounts with credit institutions;

income in the form of profit attributable to shares in the authorized capital of business companies, or dividends on shares owned by the Russian Federation, constituent entities of the Federation or municipalities.

In addition, budget revenues are divided into own and regulatory.

TOown income budgets include income assigned on a permanent basis, in whole or in part, to the corresponding budgets. They can be both tax and non-tax.

TOregulatory revenue budgets include federal and regional taxes, which set standards for contributions to the budgets of the constituent entities of the Federation or local budgets for the next financial year. These standards are determined by the budget law of the level of the budget system that transfers regulatory revenues.

Tax revenues of the budgets of the constituent entities of the Russian Federation must be at least 50% of the amount of revenues of the consolidated budget of the Russian Federation.

Implementation of budget expenditures

Budget expenditures at all levels are based on uniform methodological principles and standards of minimum budgetary provision for the provision of public services. These standards are set by the government.

Budget expenditures at all levels are divided into current and capital.

Capital Expenditures - these are the costs of innovation and investment activities. They include expenses for: investments in accordance with the approved investment program; funds provided as budget loans to legal entities; expenses for major repairs of state-owned property; expenses associated with expanded reproduction.

Capital expenditures constitute the so-called development budget. The procedure for its formation is determined by federal law.

Current expenses budgets - expenses that ensure the functioning of government bodies, local governments and budgetary institutions.

Budget expenditures are carried out in the following forms:

allocations for the maintenance of budgetary institutions;

funds to pay for goods, works and services under state or municipal contracts;

transfers to the population;

budget loans;

subventions and subsidies;

investments in the authorized capital of existing or newly created legal entities;

loans to foreign countries;

funds for servicing and repaying debt obligations.

Recipients of budget funds are budgetary institutions. Loans from budget funds can be provided to legal entities on the basis of budget laws.

Draw a conclusion about the work done.

The consolidated budget of the Russian Federation is a set of budgets of all levels of the budget system of the Russian Federation, including the federal budget and the consolidated budgets of the constituent entities of the Russian Federation, which, at the same time, consist of regional budgets (budgets of the constituent entities of the Russian Federation) and local budgets.

The consolidated budget of the Russian Federation and the consolidated budgets of the constituent entities of the Russian Federation are not considered or approved by legislative and representative authorities. Consolidated budgets are a purely statistical summary of budget indicators that characterize a given state or territorial entities according to the income of monetary resources to the budget of the corresponding level. Statistical consolidated parameters apply:

• -for budget planning;
• -to analyze the formation and use of the state financial fund;
• -to form forecasts for the economic and social development of the state;
• - in calculations characterizing various areas of supporting the economy of society, individual territorial entities, etc.

In budget planning, indicators of consolidated budgets are used, for example, when determining the amount of standard deductions from regulatory taxes to the budgets of constituent entities of the Russian Federation and when determining the amount of subsidies.

In particular, when determining deductions and the amount of subsidies, the volumes of the consolidated budgets of administrative-territorial entities are taken into account in the calculation. Without calculating the indicators of consolidated budgets, consolidated financial planning is impossible, since the indicators of the consolidated financial balance of the state and territorial consolidated financial balances are based on consolidated budgets.

In particular, the following budget data are used in the revenue part of the balance sheet: value added tax, excise taxes, personal income tax, property tax, foreign economic transactions, funds from trust funds, deductions for the reproduction of the mineral resource base, income from state property or activities .

Using statistical data from consolidated budgets over a number of years, it is possible to more efficiently and objectively organize long-term planning and forecasting, in particular, when developing forecasts for the economic and social development of the state and its territorial entities.

In addition, based on the indicators of consolidated budgets, it is possible to calculate various types of provision for the population of the state and territories, budget expenditures per capita for education, medical care and other social guarantees, as well as average per capita budget income per capita for the purpose of comparison with similar indicators of regions and other states

In expenditures for 2000-2005, interbudgetary transfers increased most rapidly (due to cuts in the regional and municipal budgets’ own revenues and the redistribution of these funds through the federal center and in connection with the transfer of funds to the Pension Fund of the Russian Federation to cover its deficit), as well as spending on public administration and security. This is partly due to the increase in the state apparatus (in 2005, according to Rosstat, the number of civil servants increased by 11%, i.e. by 143 thousand people). At the same time, expenses for road construction, economic development, as well as interest expenses (i.e. servicing external debt).

Table 1. Summary table of the main parameters of budgets for 2004-2015 (and forecast for 2016-2017)

It is important to note that in 2007, for the first time in the history of new Russia, a so-called “three-year” budget for 2008-2010 was formed. On July 24, 2007, Federal Law No. 198-FZ “On the federal budget for 2008 and for the planning period of 2009 and 2010” was signed. It included key parameters of the budgets for the next three years. It must be noted that the timing for the transition to long-term planning of budget indicators was not the best. Back in 2007, the international financial crisis began to gain momentum in the world, provoked by problems in the mortgage lending system in the United States and the subsequent bankruptcy of a number of the largest American banks (for example, Lemon Brothers). Already in 2008, the crisis reached Russia (first the stock market collapsed), and in 2009 it manifested itself to the greatest extent with the stoppage of production of many large enterprises, a sharp increase in unemployment, a fall in the ruble exchange rate and a reduction in lending.

Today, in 2016, memories of that crisis seem like “baby talk.” The measures taken by the Government of the Russian Federation quite effectively restored liquidity problems in the banking sector, most enterprises gradually resumed work, and after them, problems with unemployment were leveled out. For the sake of objectivity, it is worth recognizing that overcoming that crisis was largely supported by the general recovery of the world economy, and, in particular, the US economy.

Now let's look at the data for recent years.

The basis of the budget policy for 2014 is the strategic goals of the country's development (Fig. 1), formulated in the decrees of the President of the Russian Federation of May 7, 2012, the Concept of long-term socio-economic development of the Russian Federation for the period until 2020, the Main directions of activity of the Government of the Russian Federation for the period until 2018, as well as the main provisions of the Budget Address of the President of the Russian Federation on budget policy in 2014-2016.

Figure 1. Main objectives of budget policy in 2014

Table 2. Parameters of federal budget execution for January-December 2014 on a cash basis, billion rubles

Index		Execution
		Change, in % compared to the corresponding period in 2013.
January December	January December
The Federal Tax Service
Federal Customs Service
Other administrators
Debt servicing
Non-interest expenses on a cash basis
Surplus (+) / Deficit (-)
Domestic debt balance
Balance of sources of external financing of the deficit
Other sources of internal financing
For reference:
GDP. billion rubles
Average price of Urals oil, USD/barrel
Ruble to US dollar exchange rate

In general, it can be stated that in 2015 there is a gradual rollback from critical levels of economic tension in the country. The ruble exchange rate has increased significantly from the collapsed values ​​​​at the end of 2014. Inflation is stopping and the first signs of recovery are appearing in the economy. We can count on further stabilization in the absence of tightening international sanctions and a renewed fall in oil prices.

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

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

Tax revenues represent mandatory, gratuitous, non-refundable payments by business entities and the population, received by budgets in the amounts established by law and within certain periods.

In every tax system, in addition to taxes, there are fees. Taxes go only to the budget fund, and fees form target funds.

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

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

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

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

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

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

Other taxes and duties.

The most significant tax revenues include:

Income tax;

Personal income tax;

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

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

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

There is a system of tax rates and benefits that should:

Stimulate reproductive processes - expansion and renewal of production;

Contribute to the creation of new jobs;

Contribute to planned structural changes.

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

Non-tax income includes:

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

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

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

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

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

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

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

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

1. From non-residents;

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

3. From state enterprises and institutions;

4. From supranational organizations.

5. Funds transferred to target budget funds.

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

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

1. Depending on the mechanism of revenue receipt into the budget, own income is allocated, which includes:

Tax revenues credited to the budget in accordance with budget and tax legislation;

Non-tax revenues;

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

2. On a socio-economic basis, incomes coming from legal entities and from individuals are distinguished;

3. Depending on the specific objects, taxes are levied on property or income;

4. Based on the sources of payment - taxes paid from revenue, from profit, and taxes attributable to the cost of products (works, services);

5. For specific types of direct and indirect taxes (income tax of enterprises and organizations, personal income tax, excise taxes, VAT, customs duties, etc.).

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

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

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

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

Free and irrevocable transfers from the budgets of state and territorial state extra-budgetary funds;

Free and irrevocable transfers from individuals, legal entities, foreign governments, etc.

In the Russian Federation, federal budget revenues are determined, including tax revenues from federal taxes and fees, taking into account the percentage standards established for crediting to the federal budget. These are taxes and fees that are established by the tax code and are required to be paid throughout the Russian Federation. These include: VAT, excise taxes, personal income tax, unified social tax, corporate income tax, mineral extraction tax, water tax, fees for the use of wildlife and for the use of aquatic biological resources.

Execution of the federal budget based on revenues is an important part of the federal budget execution process, since expenditures are financed as revenues are received into the budget. Consequently, if revenues are not received in full, then expenses cannot be financed in accordance with the approved budget assignments.

State budget expenditures are economic relations arising in connection with the distribution of the state fund of funds and its use according to sectoral, target and territorial purposes.

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

The category of budget expenditures is manifested through specific types of expenditures, each of which can be characterized from a qualitative and quantitative perspective. A qualitative characteristic allows us to establish the economic nature and social purpose of each type of budget expenditure, while a quantitative characteristic allows us to establish their value.

Budget expenditures represent costs arising in connection with the performance by the state of its functions. These costs express the economic relations on the basis of which the process of using the funds of the centralized fund of state funds in various directions occurs.

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

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

Through budget expenditures, budget recipients are financed - organizations in the production and non-production spheres that are recipients or managers of budget funds. The budget determines only the amount of budget expenditures by cost items, and direct expenditures are made by budget recipients. In addition, at the expense of the budget, budget funds are redistributed across levels of the budget system through grants, subventions, subsidies and budget loans. Budget expenses are mostly irrevocable. Only budget credits and loans can be provided on a repayable basis. The main expenditure items of the Russian Federation budget are: administration, defense, maintaining law and order, social security, healthcare, culture, education, as well as servicing external public debt.

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

1. The principle of targeted use of funds;

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

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

2. Compliance with the economy regime;

One of the most important tasks of budget financing is to obtain maximum effect at minimum costs, which requires economy and efficiency in the use of funds. Efficiency and economy in the use of budget funds means that when drawing up and executing budgets, authorities and recipients of budget funds must proceed from the need to achieve specified results using the amount of funds determined by the budget. If additional financing is necessary, the budget recipient must rely on its own funds or look for additional sources of financing.

3. Irreversibility of government spending.

The economic essence of budget expenditures is manifested in many types of expenditures. Each type of expense has qualitative and quantitative characteristics. At the same time, a qualitative characteristic, reflecting the economic nature of the phenomenon, allows us to establish the purpose of budget expenditures, and a quantitative one - their value.

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

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

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

1. Depending on their economic content;

2. For public purposes;

3. Sectors of production;

4. Purpose.

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

Capital expenditures of budgets are the part of budget expenditures that ensure innovation and investment activities, including:

Expense items intended for investment, existing or newly created legal entities in accordance with the approved investment program;

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

Expenses for major or restoration repairs;

Other expenses associated with expanded reproduction or during the implementation of which property owned by authorities is created or increased.

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

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

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

Expenditures on the national economy and economic support;

Expenses for social and cultural needs;

Military expenses;

Management costs.

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

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

In the production sphere they are divided into sectors of the national economy: the development of industry, agriculture, transport, communications, etc.;

In non-productive sectors and types of social activities: education, culture, healthcare, social security, public administration, etc.

This division of government spending (as well as by role in reproduction) helps to identify proportions in the distribution of budget funds, but by industry. By changing these proportions, the state can achieve the necessary changes in the sectoral structure of social production.

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

Simultaneously with the economic classification of budget expenditures, other groupings are also used, including organizational ones, which are based on the distribution of allocations among target programs and management levels. The grouping of expenses by target programs indicates specific recipients of budget funds who are responsible for the effective use of allocated budget resources.

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

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

Budget funds are provided in the following forms:

1. Allocation for the maintenance of budgetary institutions. Budget allocation is the funds provided for by the budget schedule to the recipient or manager of budget funds. Budgetary institutions spend budget funds for the following purposes:

Salary;

Transfer of insurance contributions to state extra-budgetary funds;

Transfers to the population;

Travel and other payments to employees;

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

2. Funds for payment for goods, work and services performed by individuals and legal entities under state or municipal contracts (all purchases of goods, work, services in an amount exceeding 2000 minimum wages are carried out exclusively on the basis of state or municipal contracts).

3. Transfers of the population. Budget funds to finance mandatory payments to the population (pensions, scholarships, benefits, compensation and other social payments).

4. Interbudgetary transfers

5. Budget loans to legal entities, including tax credits, deferments and installments for the payment of taxes and other obligations

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

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

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

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

Functioning of the federal judicial system;

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

National defense and ensuring state security, implementing the conversion of defense industries;

Fundamental research and promotion of scientific and technological progress;

State support for railway, air and sea transport;

State support for nuclear energy;

Elimination of consequences of emergencies and natural disasters on a federal scale;

Exploration and use of outer space;

Formation of federal property;

Servicing and repayment of the government debt of the Russian Federation;

Compensation to state extra-budgetary funds for the costs of paying state pensions and benefits, other social benefits subject to financing in accordance with the legislation of the Russian Federation from the federal budget;

Replenishment of state reserves of precious metals and precious stones, state material reserves;

Conducting elections and referendums of the Russian Federation;

Federal Investment Program;

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

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

Financial support for constituent entities of the Russian Federation;

Official statistical records;

Other expenses.

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

State support for industries (except for nuclear energy), construction and construction industry, agriculture, road and river transport, communications and road infrastructure, subways;

Ensuring law enforcement activities;

Ensuring fire safety;

Scientific research, experimental design and design and survey work that ensures scientific and technical progress;

Ensuring social protection of the population;

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

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

Development of market infrastructure;

Ensuring the development of federal and national relations;

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

Ensuring the activities of the media;

Financial assistance to other budgets;

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

Coursework

Finance and credit relations

The adoption of the budget is caused by objective necessity. The federal budget, being the main means of mobilizing and spending state resources, gives political power a real opportunity to influence the economy, finance its structural restructuring, and stimulate the development of priority sectors of the economy...

INTRODUCTION………………………………………………………………………………3

1. STATE BUDGET: CONCEPT AND PRINCIPLES OF CONSTRUCTION……………………………………………………………………………………….…..5

1.1. Budget. Main features of the budget system and budget structure of the Russian Federation………………………………………………………..5

1.2. Principles of constructing the state budget…………………........9

1.3. The essence and content of fiscal federalism……………………..14

1.4. Structure of state budget expenditures and revenues....................................20

2. ANALYSIS OF THE STATE BUDGET OF THE RUSSIAN FEDERATION……….………………………………………………………………………………...….23

2.1. The problem of balancing the structure of the state budget..23

2.2. Revenues and expenses of the federal budget………………………………....27

2.3. Problems of forming the state budget in the Russian Federation....................................29

CONCLUSION…………………………………………………………….…......…….… 34

LIST OF SOURCES USED………………….………...39

Introduction

In the formation and development of the economic structure of any modern society, the leading, determining role is played by state regulation, carried out within the framework of the economic policy elected by the authorities. One of the most important mechanisms that allows the state to carry out economic and social regulation is the financial system of society, the main link of which is the budget system. It is through the financial system that the state forms centralized funds and influences the formation of decentralized funds of funds, ensuring the ability to perform the functions assigned to state bodies.

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

federal budget, republican, regional and regional, city (Moscow and St. Petersburg), budgets of autonomous districts and regions

local budgets (city, district, township, rural).

All these budgets function autonomously. Local budgets with their incomes and expenses are not included in the territorial budgets, and the latter are not included in the federal republican budget.

The budget system is the central link of the country's financial system. From the moment the state begins to regularly

budget, finances become universal.

Through the federal budget, a national centralized fund of funds is formed and used, and the state organizes the redistribution of funds between the production and non-production spheres of the national economy, between regions of the state, and between sectors of the national economy.

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

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

Parliamentary approval of the budget gives the budget the force of law.

The adoption of the budget is caused by objective necessity. The federal budget, being the main means of mobilizing and spending state resources, gives political power a real opportunity to influence the economy, finance its structural restructuring, stimulate the development of priority sectors of the economy, and provide social support to the least protected segments of the population.

Unlike the federal center, the regions of the Russian Federation do not have the opportunity to solve their budget problems through ruble issues or large-scale attraction of speculative financial capital. As a result, regional budgets find themselves unable to fulfill their financial obligations, and their deficit is covered by unsecured borrowing and the increasing issuance of monetary surrogates, which are various forms of territorial offsets and tax exemptions.

It is obvious that the success of economic reform in our country largely depends on the directions in which the transformation of the financial system of society will go, and the extent to which the state's budget policy will meet the requirements of the time.

1 . STATE BUDGET: CONCEPT AND PRINCIPLES OF CONSTRUCTION

1.1 Budget. Main features of the budget system and budget structure of the Russian Federation.

A budget in economics is a list of income and expenses of business entities for a certain period of time, usually a year.

Depending on the business entity for which it is compiled, a distinction is made between state and local (including regional and municipal), as well as consumer (family) budgets.

The budget is a form of formation and expenditure of funds to ensure the functions of government bodies. Concentrating a certain share of national income in the budget is necessary for the successful implementation of the state's financial policy.

The central place in the financial system of any state is occupied byfederal budgeta financial plan of the state for the current (fiscal) year that has the force of law.

At the present stage, a distinctive feature of state budgets is their increasing role in the redistribution of gross domestic product, which covers up to 30-40% of its value.

The Budget Code of the Russian Federation defines 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 government.Thus, the budget, being a means for the state to accumulate financial resources, gives the state authorities the opportunity to maintain the state apparatus, the army, carry out social activities, implement priority economic tasks, i.e. performance by the state of its inherent functions.

The state budget system is a combination of all types of budgets.

The Budget Code of the Russian Federation determinesthe budget system of the Russian Federation as based on economic relations and the state structure of the Russian Federation, a set of federal budgets, budgets of constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds regulated by legal norms.

The relationship between individual links, the organization and principles of constructing a budget system is usually called a budget device. Hence,budget device -This is the organization of the relationship between the links of the budget system, based on legal norms. The budget structure includes the structure of the budget system, budget classification, principles of constructing the budget system and budgets.

In the hierarchical ordered budget system of Russia, the following levels can be distinguished:

A) federal budget

B) budgets of the constituent entities of the Russian Federation:

Republican budgets

Budgets of autonomous regions

Regional and regional budgets

Budgets of the cities of Moscow and St. Petersburg

B) local budgets

Budgets of cities of regional subordination

District budgets

City district budgets

Rural and settlement budgets.

Under The federal budget is usually understood as the main financial plan of the country as a whole, adopted annually by the highest legislative body of state power - the Federal Assembly.

Through the federal budget, the redistribution of gross domestic product (GDP) and national income is carried out within the entire state.

Federal budget revenues are collected throughout the Russian Federation according to uniform standards, and expenditures are made in the interests and for the benefit of all the people inhabiting the country. Essentially, the federal budget is the main law of the economic life of the state, which records not only the figures for treasury income and expenses, but also all other parameters of economic development. Therefore, the federal budget is considered as the main unifying instrument of the entire financial system of the Russian Federation. But this fair statement can be interpreted in two ways.

Firstly , it is the state (federal) budget that bears the bulk of expenses, which also includes funds allocated to the subjects of the Federation necessary for their livelihoods. Accordingly, the bulk of tax revenues and other income flows into the federal budget. In this interpretation, it is completely natural that the federal budget plays not just a central, but an accumulating role in the budget system of the Federation, and regional budgets, although formally independent, are in fact formed within the bowels of the Ministry of Finance of the Russian Federation, since it is there that their revenue actually forms. parts, and their consumable parts are also discussed.

Secondly , from the standpoint of federalism, the federal budget is a unifying factor, since its funds are spent in the interests of the entire population of the state, and the funds allocated to support the subjects of the Federation are used to equalize the financial situation and budgetary security of these budgets. In this understanding, the emphasis in assessing the role of the federal budget shifts from its fiscal function to its distribution function.

In accordance with these two points of view on the role of the federal budget in the budgetary system of the Russian Federation, its formation should proceed. However, in Russia the budget process has always been insufficiently clearly regulated, and at present it is completely disorganized.

The next level of the budgetary system after the federal budget is

RF systems arebudgets of the subjects of the Federation(regional budgets), which represent a separate part of the budget system of the Russian Federation, genetically connected with the latter. They (regardless of the degree of their autonomy) constitute precisely part of the whole, as long as the integrity of the state exists. Regional budgets are a symbol and guarantor of regional isolation, independence, autonomy and responsibility. One of the most pressing problems in the formation of the budget structure of Russia at present is the place, role and functions of local budgets in the budget system of the Russian Federation.

The essence of the problem is that local budgets are the financial basis of local self-government, which, in accordance with Article 12 of the Constitution of the Russian Federation, is not part of the system of state authorities.

In other words, public finances are used free of charge by government organizations, and local budgets practically “fall out” of the budget system. This problem can be solved by defining the role of local government in the Russian Federation.

A separate concept in the structure of the budget structure of Russia is the conceptconsolidated budget, which is a set of budgets of all levels of the budget system of the Russian Federation in the corresponding territory (Article 6 of the Budget Code of the Russian Federation).

1.2. Principles of constructing the state budget.

The nature of the budget structure depends not only on the socio-economic structure of society, but also on the national-state structure of the country. Therefore, the budgetary structure of the Russian Federation is based on the model of fiscal federalism, which essentially represents a certain type of budgetary structure of a federal state.

The budget system of the Russian Federation is based on the following principles:

• Unity of the budget system of the Russian Federation
• Distinction between income and expenses between levels of the budget system
• Independence of budgets
• Completeness of reflection of income and expenses of budgets, budgets of state extra-budgetary funds
• Budget balance
• Budget credibility
• Efficiency and economy in the use of budget funds
• General (total) coverage of budget expenses
• Publicity
• Targeting and targeted nature of budget funds.

Let's look at each of these principles in more detail..

The principle of unity of the budget systemconsists both in a uniform procedure for drawing up budgets and in a single budget document. There should be only one budget, and it reflects all income and expenses of the state.

Unity presupposes the comparability of parts of the budget with each other. For this purpose, a single budget classification is used, i.e. grouping of budget income and expenses according to homogeneous characteristics.

The interaction of budgets at all levels is ensured by the unity of the legal framework, forms of budget documentation, monetary system, principles of organizing the budget process, guaranteeing a uniform procedure for applying sanctions for violations of the budget legislation of the Russian Federation, a uniform procedure for financing budget expenditures at all levels of the budget system of the Russian Federation, maintaining accounting records of federal budget funds, budgets of the constituent entities of the Russian Federation and local budgets. The unity of the budget system is ensured by the management of the state budget and is implemented through a unified socio-economic system, including budgetary and tax systems. And the fiscal policy of the state.

In modern conditions, the unity of the budget is violated by the allocation of special funds, target programs, etc. from the budget.

The principle of separating income and expenses between levels of the budget systemmeans securing the relevant types of income (in whole or in part) and powers to implement

expenses for government bodies of the Russian Federation, its constituent entities, and local governments.

The principle of budget independence means:

The right of legislative bodies of state power and

local governments at the appropriate level of the budget system independently carry out the budget process

Availability of own sources of income for budgets of each level

Legislative consolidation of regulating budget revenues, powers to generate revenues of the corresponding budgets

The right of state authorities and local self-government bodies to independently, in accordance with the law, determine the directions of spending funds and sources of financing the deficits of the relevant budgets.

Inadmissibility of withdrawal of income additionally received during the implementation of laws (decisions) on the budget, amounts of excess of income over budget expenditures and amounts of savings on budget expenditures

It is inadmissible to compensate at the expense of budgets for other levels of losses in income and additional expenses that arose during the implementation of laws (decisions) on the budget, except for cases related to changes in legislation.

The principle of completeness of budget revenues and expenditures of budgets, budgets of state extra-budgetary fundsmeans that all income and expenses of budgets, budgets of extra-budgetary funds and other mandatory receipts determined by law are subject to reflection in budgets, budgets of extra-budgetary funds without fail and in full. All state and municipal expenses are subject to

financing from budgetary funds, extra-budgetary funds accumulated in the budgetary system of the Russian Federation. Tax credits, deferments and installments for the payment of taxes and other obligatory payments are fully accounted for separately for income and expenses

budgets, budgets of state extra-budgetary funds, with the exception of deferments and installments for the payment of taxes and other obligatory payments provided within the current financial year.

There are gross and net budgets.

To budget gross All gross income and expenses of the state are included, and the net budget includes only net income and expenses. Expenditures on state enterprises are included in the gross budget,and the budget is netOnly the difference between income and expenses is reflected.

The principle of budget balanceassumes that the volume of budgeted expenses must correspond to the total volume of budget revenues and receipts from sources of financing its deficit. When drawing up, approving and executing the budget, authorized bodies must proceed from the need to minimize the size of the budget deficit. Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of the income of targeted budget funds, as well as in the case of centralization of funds from the budgets of other levels of the budget system of the Russian Federation.

The principle of efficiency and economy in the use of budget fundsmeans that when drawing up and executing budgets, authorized bodies and recipients of budget funds must proceed from the need to achieve specified results using the least amount of funds or achieve the best result using the amount of funds determined by the budget.

The principle of general (total) coverage of expensesmeans that all budget expenses must be covered by the total amount of budget revenues and receipts from sources of financing its deficit. Income and receipts cannot be linked to certain budget expenditures, with the exception of income from targeted budget funds, funds

targeted foreign loans, as well as in the case of centralization of funds from the budgets of other levels of the budget system of the Russian Federation.

The principle of publicity means:

progress in budget execution, availability of other information

Mandatory openness to society and the media of procedures for considering and making decisions on draft budgets, including on issues that cause disagreement within the legislative (representative) body or between the executive and legislative (representative) bodies of government.

Secret items can only be approved as part of the federal budget. In practice, this principle is implemented formally: the budget is published and approved in aggregated figures, which distorts its actual essence.

The principle of budget reliability, i.e. its reality, presupposes that all amounts of income and expenses must be justified and correct.

Modern budgets are characterized by obscuring the directions of expenditures and concealing the real participation of various strata of society in the formation of the revenue side of the budget, i.e. The principle of budget reality is not currently observed in any country (and Russia is no exception), although the budgets of most countries are promoted as real.

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

1.3. The essence and content of fiscal federalism

According to the Constitution of the country, Russia is a federal state. The subjects of the Russian Federation are the republics within the Russian Federation, territories, regions, autonomous districts, autonomous regions, the cities of Moscow and St. Petersburg. According to the Constitution of the Russian Federation, the subjects of authority and powers must be delineated between the state authorities of the Russian Federation and the authorities of the constituent entities of the Federation, including in the field of the budget.

Fiscal federalismthis is the division of powers between the central authorities, the authorities of the constituent entities of the Federation and local governments in the formation and execution of budgets at various levels. Distinction of subjects of jurisdiction and powers between the Russian Federation and its subjects the basic principle of federalism, provided for in Art. 11 of the Constitution of the Russian Federation, federal and other (bilateral) treaties between the Russian Federation and its constituent entities. The legal form of delimitation of jurisdiction and powers between government bodies of the Russian Federation and the constituent entities of Russia is a federal agreement concluded between them and other (bilateral) agreements. In ch. 3 of the Constitution of the Russian Federation lists all subjects of the Russian Federation: 21 republics, 9 territories, 47 regions, including one autonomous region, 2 federal cities (Moscow and St. Petersburg), 4 autonomous districts. The status of a republic is determined by the Constitution of the Russian Federation and the constitution of the republic; the status of a territory, region, federal city, autonomous region, autonomous district is determined by the Constitution of the Russian Federation and the charter of a subject of the Russian Federation.

According to Art. 71 of the Constitution of the Russian Federation, the jurisdiction of the Russian Federation includes:

• federal state property and its management;
• establishing the foundations of federal policy and federal programs in the field of state, economic, environmental, social, cultural and national development of the Russian Federation;
• establishing the legal framework for the single market;
• financial, currency, credit, customs regulation, money issue, fundamentals of pricing policy, federal economic services, including federal banks;
• federal budget, federal taxes and fees;
• federal funds for regional development;
• foreign policy and international relations of the Russian Federation, international treaties of the Russian Federation; foreign economic relations of the Russian Federation;
• defense and security. Local government plays an important role in the Russian budget system.

In accordance with the Constitution of the Russian Federation, local government ensures independent resolution of issues of local importance, ownership, use and disposal of municipal property. Local self-government is carried out in urban, rural settlements and other territories, taking into account historical and other local traditions. Local government bodies independently manage municipal property, form, approve and execute the local budget, establish local taxes and fees, maintain public order, and also resolve other issues of local importance. Local governments in accordance with Art. 132 of the Constitution of the Russian Federation may be vested by law with certain state powers with the transfer of the material and financial resources necessary for their implementation. The implementation of delegated powers is controlled by the state. One of the shortcomings in the implementation of federalism is the inconsistency of laws and decisions of the constituent entities of the Russian Federation with the norms of federal legislation, non-compliance with federal laws in a number of regions. In order to strengthen the executive vertical, increase the efficiency of the activities of federal government bodies and improve control over the implementation of federal laws, 8 federal districts have been created in Russia. Each of them is headed by a plenipotentiary representative of the President of the Russian Federation. Fiscal federalism is implemented mainly during the budget process, during the formation of budget revenues and the expenditure of budget funds.

It is based on the following basic principles:

• legislative division of powers between government bodies of all levels regarding the formation of budget revenues and expenditures;
• providing authorities at the appropriate level with the necessary financial resources to perform their functions;
• ensuring vertical and horizontal equalization of income at all levels of the budget system;
• independence and equality of each budget included in the budget system.

This principle presupposes the independence of the budget process, including in determining the use of budget funds, the control of budget execution by the relevant representative government body; - organization of interbudgetary relations within the budget system of the Russian Federation. The budget system of the Russian Federation is a set of federal budgets, budgets of constituent entities of the Russian Federation (regional, district, republican, regional), local budgets (city, district, rural, settlement) and budgets of state extra-budgetary funds based on economic relations and legal norms. That is, the budget system consists of three levels:

1. level federal budget and budgets of state extra-budgetary funds;
2. level budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;
3. level local budgets.

The goals of the budgets of each level are fixed by spending powers and in the main areas are as follows: the federal budget finances government expenses for Russia to fulfill its federal functions, such as: maintenance of the armed forces and law enforcement agencies, international activities and servicing the public debt, financial support for budgets of other levels, social services to society (health care, education, social policy, fundamental science, culture, art, etc.); the budget of a constituent entity of the Russian Federation finances expenses for the performance of its management functions, the socio-economic development of the region (support for industrial enterprises, energy and construction, agriculture and fishing, education, social policy, etc.); local budgets finance the costs of regulating the location of productive forces in the territory, creating local social and production infrastructure, social programs to support the population (housing and communal services, landscaping, maintenance of health care institutions, cultural education and others). The main method of budget regulation is the establishment of firmly fixed and regulating revenues. Of all aspects of budgetary relations, interbudgetary relations between the Russian Federation and its constituent entities are among the least legally regulated. An analysis of interbudgetary flows shows that the main share of financial resources from the federal budget passes through the budget of the constituent entity of the federation in transit to its final destination - local budgets. Subjects of the Federation transfer almost 70% of funds received from the federal budget to local authorities, and the process of transferring these funds remains opaque and subjective today. The use of differentiated standards for deductions from regulatory taxes to local budgets has become widespread practice. Specific standards for these taxes, as well as the volume of transfers, are the result of agreements between representatives of local and regional administration.

The following problems of interbudgetary relations are highlighted:

• insufficient decentralization of public finance management, an extremely high share of related (i.e. determined by higher authorities) income and expenses in the budgets of the constituent entities of the Russian Federation and local authorities;
• the growing desire of the federal center to strengthen the vertical power, leading to increased control not so much over the territorial bodies of federal departments, but over the authorities of the constituent entities of the Russian Federation and local self-government;
• maintaining informal channels for transmitting financial assistance;
• not the rigidity of budget constraints;
• the unresolved problem of unfunded federal and regional mandates;
• unclear delineation of spending powers between levels of government;
• Inadequate delimitation of revenue sources to the spending authorities;
• discrepancy between the number of levels of the budget system stipulated by law and the actual levels of public authority;
• shortcomings of the legislative framework of public finance.

1.4 Structure of state budget expenditures and revenues

The state budget of the country (with any government structure) reflects the structure of state revenues and expenditures. The classification of income is based on legislative acts of the Russian Federation that determine the sources of income for budgets of all levels. Income groups consist of income items that combine specific types of income by sources and methods of receiving them.

Budget revenues - these are funds received free of charge and irrevocably in accordance with the law at the disposal of public authorities at the appropriate level. The revenue part of the budget consists of: tax (federal, regional and local taxes and fees, fines and penalties), non-tax, gratuitous transfers, and the income of targeted budget funds is also taken into account separately.

Thus, the budget classification identifies the following main types of tax revenue:

• income taxes
• income
• capital gains
• taxes on goods and services
• license and registration fees
• taxes on gross income
• property taxes
• payments for the use of natural resources
• taxes on foreign trade and foreign economic transactions

The main types of non-tax income are:

• income from property in state and municipal ownership, or from activities
• income from the sale of state and municipal property
• income from the sale of government reserves
• income from the sale of land and intangible assets
• receipts of capital transfers from non-state sources
• administrative fees and charges
• penalties
• compensation for damage
• income from foreign economic activities

The revenue side of the budget is generated from the following main types of revenue:

• income tax
• corporation tax
• social insurance contributions
• taxes on consumer goods

Among these revenues, the leading place is occupied by the individual income tax. At the same time, personal income of citizens is taxed regardless of the sources of receipt (wages, salaries, business profits, interest, dividends, rent, fees, etc.), which are reduced by the amount of legally permitted discounts and deductions.

In recent years, the importance of social insurance contributions has increased. They are paid by persons employed (as a percentage of gross earnings) and by enterprises (as a percentage of the total wage fund). Receipts from companies usually exceed contributions from workers.

At the same time, the costs of firms for these purposes are included in production costs, as a result of which they are transferred to buyers through the price mechanism. A significant fiscal role is played by indirect taxes, which are included in the price of goods and are paid in full by buyers. Indirect taxes also include excise taxes. They apply mainly to alcoholic beverages, tobacco products and gasoline. A special type of indirect taxes are customs duties - government fees collected through border customs agencies on goods, valuables and property transported across the country's border. The amount of duty is established by customs tariffs (fee amounts), which are indicated in the lists of goods subject to duty.

In modern conditions, a number of traditional taxes continue to apply:

A) from inheritance and gifts;

B) property tax, which is levied on the estimated value of land, buildings, structures, and individual households.

Such specific taxes do not make a significant contribution to budget revenues.

2. ANALYSIS OF THE STATE BUDGET OF THE RUSSIAN FEDERATION

2.1.The problem of balancing the structure of the state budget

Budget balanceone of the fundamental principles of budget formation and execution, which consists of 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 amount of budget revenues (budget revenues and sources of covering the deficit) and the volume of expenses incurred. Lack of budgetary balance creates imbalance. If expenses exceed budget revenues, the budget is, in principle, unfulfillable; an unbalanced budget is obviously unrealistic; imbalance makes it fictitious. Budgeting with a surplus is also undesirable, since it is associated with an inflated load on the economy and a decrease in the overall efficiency of using budget funds.Hence the budget balancea mandatory requirement for the preparation and approval of the budget. Budget balance is intended to ensure the normal functioning of government bodies 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 budgetary financing, giving rise to non-payments in the national economy of the country. That is why budget balance is especially important for Russia, where the financial situation during the reform period was characterized by an acute shortage of budget resources due to the crisis state of the economy. The best option for ensuring budget balance is to develop a deficit-free budget in which the volume of expenses, including the cost of servicing and repaying state (municipal) debt, does not exceed the amount of revenue. If it is not possible to avoid a budget deficit, even after completely exhausting conventional sources of financing, then in order to balance the budget it is necessary to resort to various forms of borrowing, which requires minimizing the size of the budget deficit at all stages of the budget process. Budget balance is achieved by different methods; some of them are used in budget formation; others during its execution.

Budget balancing methods widely used in budget planning practice include:

• limiting budget expenditures taking into account the economic capabilities of society and the volume of centralized revenues;
• improving the mechanism for distributing income between budgets of different levels, adequate to the distribution of spending powers between them;
• identification and mobilization of reserves for growth of budget revenues;
• building an effective system of budget regulation and providing financial assistance in the field of interbudgetary relations;
• planning areas of budget expenditures that have a positive impact on income growth and at the same time ensure the solution of socio-economic problems facing society at minimal cost and with maximum effect;
• reducing the scale of the public sector of the economy on the basis of reasonable privatization of state property;
• strict cost savings by excluding unnecessary costs from their composition, not due to extreme necessity;
• using the most effective forms of budget borrowing that can ensure real cash flows from financial markets.

During budget execution, balance is achieved through:

• introducing a procedure for authorizing budget expenditures;
• strict adherence to established limits of budget obligations, focused on actual revenues;
• determining the optimal timing of expenses;
• using a mechanism to reduce and block budget expenditures;
• improving the budget financing system based on the gradual cessation of subsidies to enterprises and the introduction of full property liability of economic entities for fulfilling their obligations to the state and partners;
• mobilization of additional reserves for the growth of budget revenues;
• consistent financial control over the targeted, economical and efficient spending of budget funds;
• providing financial assistance in its various forms from other budgets; use of budget reserves, etc.

In the former USSR, the budget system was built on the principles of unity and centralism, and the union center was directly responsible for balancing the budget. This procedure for achieving budget balance was fraught with subjectivity and cultivated dependency among middle and lower levels of government. As the state structure of Russia improved on the basis of federalism, the country's budget system was also restructured; The fundamental principles of its construction, along with others, were the independence of each budget and the responsibility for balancing the budget of the government body that has the corresponding budget at its disposal. Legislative consolidation of the principle of budget balance in the 2nd half of the 20th century. happened in many countries around the world. In Russia, the principle of budget balance is defined in the Budget Code as one of the basic principles for constructing 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 subfederal and municipal levels. At the stage of drawing up draft budgets, the implementation of the principle of budget balance is ensured through full and consistent compliance with another principle - the general (aggregate) coverage of budget expenditures, and this principle must be observed when planning not only annual budget assignments, but also during the intra-annual (quarterly, monthly) distribution of budgetary funds. income and expenses. At the stage of budget execution, additional factors influencing the balance of the budget are, on the one hand, 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 body implements financing sudden, unforeseen expenses. Currently, budget balance must be ensured at each level of management through the efforts and professional skills of the employees of the relevant government authority. In these conditions, budget sustainability and the responsibility of the financial authority for ensuring it become of great importance.

2.2. Federal budget revenues and expenses

According to the bill, the projected total federal budget revenues in 2013 will be 12 trillion 865.9 billion rubles. The total volume of budget expenditures is determined to be 13 trillion 387.3 billion rubles. The federal budget deficit, according to the bill, will amount to 521.415 billion rubles in 2013. The parameters of the federal budget for 2013 were determined based on the projected GDP volume of 66 trillion 515 billion rubles and an inflation rate not exceeding 5.5%. For 2014 and 2015, budget revenues are set at 14 trillion 63.4 billion rubles and 15 trillion 695.5 billion rubles, respectively. The total volume of federal budget expenditures in 2014, according to the bill, will be 14 trillion 207 billion rubles, including the conditionally approved 355 billion rubles. For 2015, expenses are projected at 15 trillion 706.3 billion rubles, including conditionally approved 855.3 billion rubles. The federal budget deficit for 2014 is set at 143.6 billion rubles, for 2015 - at 10.8 billion rubles. The budget parameters for 2014 and 2015 were determined based on the projected GDP volume of 73 trillion 993 billion rubles and 82 trillion 937 billion rubles, respectively, and an inflation rate not exceeding 5%. Thus, the federal budget deficit in 2013 will be at the level of 0.8% of GDP against 1.5% of GDP previously approved in the main directions of budget policy, in 2014 - 0.2% of GDP against 0.6% of GDP planned earlier, and in 2015 it will approach zero and amount to 0.01% of GDP versus 0.1% of GDP. [ 4 . № 8. ]

According to the latest data from the Ministry of Finance, in 2012 the budget deficit will be 0.2% of GDP or 142.8 billion rubles. Expected federal budget revenues will amount to 12.675 trillion rubles, expenses - 12.817 trillion rubles. According to the approved federal budget law, this year the deficit could reach 0.1% of GDP.

2.3. Problems of formation of the state budget of the Russian

Federations The state cannot regulate the economy without influencing it using economic methods. At the same time, the state cannot act as an entrepreneur and earn money to implement its functions.

State money- The state budget is formed on the basis of taxation. The difficulty of forming a state budget lies in the fact that it is determined a year before actual use, so any balanced budget can be disrupted due to the occurrence of unpredictable situations. On the basis of the state budget, the state implements a stabilization policy. Since stabilization policy comes down to manipulating the state budget and changing the money supply, its implementation directly affects the size of the budget deficit and public debt.

Government deficit budget - this is the difference between government expenses and revenues for a certain period (usually a year). The state budget does not always have to be balanced. Situations are possible when the state has invested a significant part of public funds in the economy to develop production, but the return on them will be realized only in future periods.

Thus, one year's budget deficit can be offset by the next year's budget surplus when the enterprise in which the public investment was made begins to produce. In this case, the volume of product produced will exceed government expenditures for the current year and a budget surplus will arise.(surplus). The main condition for the formation of the state budget is that its deficit does not exceed 10%, since overcoming the ten percent barrier can lead to increased inflation and the loss of state control over the economy.

The budget deficit can be reduced through government debt. The public debt is the algebraic sum of the budget deficit and surplus for all past years. Public debt must be considered in the form of internal and external debt.

Domestic public debt refers to the debt of the state to citizens, firms and institutions of a given country that are holders of securities issued by the state. If there is a lack of funds in the state budget, the government instructs the Central Bank to issue securities - government bonds. Depending on the economic situation, government bonds can be short-term or long-term. The state places securities among market participants.

The disadvantage of domestic public debt is the limited funds of domestic market entities. In addition, with the placement of public debt within the country, the purchasing power of subjects falls, i.e., the possibilities of investing in production are reduced. The money invested in production does not pay off due to the low purchasing power of citizens. Negative consequences of public debt include increased income inequality. The concentration of securities in the hands of the wealthiest population, and then their redemption, leads to the redistribution of money from the pockets of less wealthy citizens to wealthier citizens.

In addition to internal debt, the state generates external public debt. External debt refers to the debt of the state to foreign citizens, foreign firms and institutions, as well as states and international financial organizations. Covering the budget with external public debt has a certain complexity.

Firstly , funds formed as external debt are intended to be used mainly for the purchase of goods in the investor country, which reduces the amount of money used to boost the national economy.

Secondly , as a result of economic dependence, the investing country can exert both economic and political pressure on the borrowing country.

Third , the existence of external debt implies the transfer of part of the created product within the country abroad.

Currently, most countries, over a long period of their existence, have found themselves in both the position of a creditor and a borrower, but at the moment no country forms its budget on the basis of borrowed funds, although most countries have public debt in the structure of the state budget.

The main thing in this case is the payment of interest on the existing debt. Public debt leads to interest in the invested economy. On the one hand, countries investing in a foreign economy receive income, on the other hand, they have the opportunity to exercise some control and influence the economy of another country.

Money functioning in the national economy cannot always be successfully used, so a situation of “surplus” capital arises in countries. This capital is exported abroad for better use. In the process of creating wealth, capital occupies a niche in the market, satisfying the consumption of the population. The share of a product created by a foreign manufacturer can be quite large, which allows, through the market, to exercise control over the production of individual products, as well as influence the adoption of certain economic and political decisions based on economic pressure. Thus, the country's authority at the international level is reduced. As stated, the state budget cannot be balanced every year. If the government aimed to achieve this every year, it would lead to even greater fluctuations in the economy. But if the budget deficit persists for a long time and the public debt grows, then the government’s ability to carry out a stabilization policy is limited due to the need to pay interest on the debt. And this can become a good reason for the state budget deficit, turning into a vicious circle.

However, government policy aimed at reducing costs, although it has negative aspects:The reduction in funding for public sector sectors, the reduction in benefits and pensions, also has a positive side - a reduction in debt by the amount of interest paid. The total government budget deficit reduced by the amount of interest payments on the debt is called the primary deficit. When forming the state budget, the government must tax.

The most important tax underlying the formation of the state budget is income tax. The formation of the rate of this tax depends on the amount of interest on the public debt. The amount of interest payments on the national debt, divided by the national income, acts as the lower limit of the income tax rate, thereby narrowing the room for maneuver in pursuing fiscal policy. It is impossible to determine the amount of public debt by absolute value.

There is another indicator called the share of government debt in national income. Consequently, the calculation of this indicator indicates what part of the created net product must be withdrawn to service the public debt, as a rule, to pay interest on it. Increasing tax rates undermines the effect of economic incentives for production development, reduces interest in investing in new economic programs, and increases social tension in society. With the growth of public debt, the population's uncertainty about the future increases. It should be noted that in a developing, growing economy, public debt can be reduced.

This is possible in two cases:

Firstly, when a primary budget surplus is formed, i.e., the amount of interest payments is greater than expected. Thus, not only the interest on borrowed funds is repaid, but also part of the loan.

Secondly , when the growth rate of the national product exceeds the real interest rate, thus, a surplus of product is formed, i.e., the increase in product for each invested ruble exceeds the income received from funds invested in the bank.

Conclusion.

The problem of improving the budget structure of the Russian Federation includes the most important issues of the modern budget mechanism.

Analyzing the problems of applying the new budget classification in Russia, it should be especially emphasized that parliamentary control over the state of the budget process in a modern state is indirect in nature and is organized on the principles of audit, i.e. verification of reporting on the execution of revenue and expenditure parts of the budget.

What is happening today when concluding agreements on the delimitation of powers in matters of budgetary relations between the Government of the Russian Federation and individual subjects of the Federation is essentially a continuation of the process of “pulling the blanket” and has nothing to do with the real delimitation of budgetary powers, which should represent the legislative consolidation of functional responsibilities of various levels of government to provide certain services to the population.

When analyzing the problem of fixing expenses, the main question is to determine the level of government that, with the maximum degree of impact, is able to ensure the implementation of certain government functions in financing expenses and providing services. The achievement of three important goals of the state depends on the answer to this question: stabilization of the economy, efficiency and fairness of the distribution of expenditure functions. The real balance of national and regional interests, and therefore the integrity of the state and the stability of society, largely depends on how well thought out and correctly integrated these initial provisions of budget regulation are into the structure of national regional policy.

Another problem that can be solved using vertical budget alignment methods is the rational assignment of budget revenue sources to levels of government.

Ensuring the financial independence of territories means not only the distribution of responsibility between the levels of the budget system for the independent implementation of certain types of expenses, but also the provision of real opportunities to obtain sources of income for this. Only after responsibility for expenses has been distributed and their total volume at each level of government has become known, should one begin to develop a system for fixing taxes and redistributing income between different levels of government. This is accomplished through the redistribution of tax and other sources across levels of the budget system.

In Russia, the shortcomings of the current budget equalization model manifested themselves primarily in the vulnerability of the revenue side of both the federal and territorial budgets, since it turned out that regions may not fulfill their obligations to transfer taxes to the central budget, and central authorities can arbitrarily change the proportions of tax distribution, emptying regional budgets.

Despite the solutions to the general issues of delimitation of state and municipal powers, there are still many problems in the field of local taxation, without the solution of which further development of management at the municipal level is impossible. In Russia, local taxation is not only the least developed area of ​​scientifically and practical knowledge, but also the most controversial area of ​​legal relations. Legally, the problem of the balance of power between the center and the localities has not been fully resolved. The law on local self-government does not solve the problems. The mechanism for distributing taxes across the budget system is deformed, as is the balance of legal powers between the central government and local authorities. The same problems exist in the relationship between regional and local authorities.

As financial and budgetary relations stabilize, the volume of funds transferred monthly to budgets at various levels gradually increases. However, this growth is largely due to inflationary phenomena, as well as the forced use of offsets for settlements with the budget system. Consequently, for a long time, the federal center will be forced to constantly provide assistance to regional budgets, and primarily with the aim of mitigating social tension in various regions of the Russian Federation. In addition to allocating financial support for paying salaries, the federal government provides assistance to the regions in other areas. We are talking, in particular, about supporting the functioning of the fuel and energy complex through offsets with the federal budget and the allocation of budget loans. In addition, the government indirectly participates in the financing of investment projects in a number of Russian regions, as a rule, by providing deferments in the payment of federal taxes. In all cases, the federal center seeks to avoid direct expenditure of funds, the volume of which remains limited even taking into account additional inflationary budget revenues.

All these shortcomings do exist and extremely negatively characterize the system of fiscal federalism that has developed in Russia, but they are effective, derived from the main negative factor underlying modern Russian budget policy, the essence of which is that state financial policy as a whole is not focused on tasks of economic development of territories.

This position of the state is clearly manifested in the irrational distribution of financial resources among the levels of the budget system without taking into account the analysis and forecast of the state of regional budgets and their real functional load and the tasks of developing the economic potential of both regions and the country as a whole.

Meanwhile, the organization of the optimal ratio of the movement of financial flows at the levels of the state's budget system is essentially the basis of the mechanism of budget regulation in the conditions of a federal state. Its distinctive feature is its focus on the regional policy of the state, which presupposes the real participation of all parts of the budget system in a single budget process, equally focused on taking into account the interests of all participants in the budget process.

A compromise of these interests can only be achieved if the economic development of the regions is ensured. For we should not forget that the economic potential of the state is not formed at the level of the central government, but is created in the regions. Today for Russia the problem of self-sufficiency of the economic potential of the regions is becoming the main one.

A balanced budget policy of the region is the basis of new financial relationships, new social contact between the center and the regions, based on the strict fulfillment of mutual obligations. The strategic basis of such a budget policy is fiscal federalism. Balanced budgets must be achieved through ensuring real equality of budgetary rights, not only through the use of budget equalization mechanisms, but also by equalizing the fiscal potential of each region.

The problems of the modern budget system include extreme budget decentralization, which interferes with the formation of a single all-Russian market, complicates the implementation of a national monetary (including emission) policy, and undermines the policy of limiting the budget deficit and the stability of the monetary system. Life itself urgently requires a transformation of the budget structure of the Russian Federation. The adopted Tax Code streamlines the formation of the budget revenue base.

No less important is the formation of rational external budgetary relations, i.e. relations between the budget and the final objects of state budget regulation - the population and enterprises. Hence the need arises to rationalize budget expenditures, increase their target orientation and optimize revenue receipts. This problem lies in the need to balance the budget (managing the budget deficit and public debt). The solution to the problem of budget balance is largely related to budget policy.

An analysis of the Russian economy over the past few years confirms the effectiveness in Russian conditions of the most important components of budget policy, determined on the basis of international experience. Based on a realistic level of government obligations, the policy of strictly limiting government spending ensures a low level or complete absence of budget deficits, helps maintain low interest rates in the credit market and increases private sector financing. Such a policy helps to achieve sustainable rates of economic growth, reduce unemployment and, consequently, increase the level of people's well-being.

BIBLIOGRAPHY

1. Budget Code of the Russian Federation. Latest edition. - M.: Yurait-Izdat, 2006. - 224 p. - (Legal Library).
2. The Rossiyskaya Gazeta library is a supplement to the Rossiyskaya Gazeta. “Federal Law” “On the Federal Budget for 2008 and for the planning period of 2009 and 2010” with appendices. Federal State Institution "Editing Office of the Rossiyskaya Gazeta", 2007. Compilation, design - Agency (JSC) "Library RG", 2007.
3. Budget Code of the Russian Federation: Text with amendments and additions of 2006 / M.: Eksmo, 2007. 224 p.
4. Preliminary assessment of the federal budget for January-June 2008 // Finance. - 2008.
5. Ministry of Finance of the Russian Federation

http://www.minfin.ru/ru/

1. Balikoev, V.Z., General economic theory: A textbook for students studying economics / V.Z. Balikoev - 10th ed., revised - Moscow: Omega-L; Novosibirsk: Siberian Agreement, 2007.
2. Godin, A.M., Podporina, I.V. Budget and budget system of the Russian Federation: Textbook / A.M. Godin, I.V. Podporina M.: Publishing and trading corporation "Dashkov and Co", 2009.
3. Polyak, G.B. Budget system of Russia: Textbook for universities / G.B. Pole - M: Publishing house. UNITY, 2000.
4. Polyak, G.B. Finance. Money turnover. Credit: Educational manual / G.B. Pole - M.: Unity-Dana. 2007.
5. Rudenko, V.I. Finance. Money turnover. Credit: Lecture notes / compiled by V.I. Rudenko. M.: Publishing house 3rd “Phoenix”, 2006.
6. Samsonov, N.F. Finance. Money turnover. Credit. - M.: Infra-M, 2005.
7. Alexandrov I.M. Budget system of the Russian Federation: Textbook. - 2nd ed. - M.: Publishing and trading corporation "Dashkov and Co", 2007.
8. Neshitoy A.S. Budget system of the Russian Federation: Textbook. - 6th ed., rev. and additional - M.: Publishing and trading corporation "Dashkov and Co", 2007.
9. Economic theory: Textbook. For university students / Ed. V.D. Kamaeva. - 12th ed., revised. and additional - M.: Humanitarian. Ed. VLADOS Center, 2006.
10. Economic theory: Textbook. - Ed. Rev. and additional / Under general. Ed. Academician IN AND. Vidyapina, A.I. Dobrynina, G.P. Zhuravleva, L.S. Tarasevich. - (100 years of REA named after G.V. Plekhanov).
11. Anisimov S.A. Socio-economic aspects of budget policy // Finance. - 2005.
12. Blikanov A.V. Budget deficit as an indicator of the state of public finances // Finance and Credit. - 2008. - No. 2.
13. Glazyev S. Budget 2007: still the same economic meaning // REJ. 2006.
14. Drozdov O.I. Improving the mechanism of cash budget execution // Finance. - 2007. - No. 8.
15. Karchevskaya S.A., Khvorostukhina D.S. Improve all parts of the budget system // Finance. 2008.
16. Pridachuk M.P., Butenko E.A. Budget reform in the Russian Federation: achievements and experience gained // Finance and Credit. - 2007.

PAGE \* MERGEFORMAT 2

As well as other works that may interest you
31805.		Technology of decision-making in conditions of behavioral risk	23 KB
	It is formed when there are other decision makers and the main decision maker is afraid of them because either the interests of the main decision maker collide with the interests of other decision makers or there are differences in the positions and points of view of the traditions of the main person and other decision makers or the decision maker considers the nature of the decision being made to be uncertain, unpredictable and therefore aggressive .
31806.		Forms of development and implementation of management decisions	36.5 KB
	The instruction is a solution of a methodological technological nature. The act is a decision for a wide range of state and public organizations. An order, written or oral, is a decision of a manager vested with power in an organization or a large division of it. An order is a decision of a manager not vested with administrative functions.
31807.		Essence, functions, types and methods of control of management decisions	30 KB
	Monitoring the organization of the implementation of SD; monitoring system, checking the assessment and correcting the state of affairs based on the criterion. Types of control: 1 Constant daily 2 Regular weekly 3 Intermediate monthly 4 Periodic reporting 5 Detailed 6 Factor Control as a management function. SD control both at the development stage and at the implementation stage is the most important management function. Control can be carried out in two ways: based on results and proactively.
31808.		The essence and types of responsibility of managers for making management decisions	30.5 KB
	Responsibility is a measure of compliance of a person’s actions with groups of people or groups with mutual requirements and standards. Responsibility is the need to give someone an account of one’s actions and actions. Responsibility can be official and personal sense of responsibility as a character trait. Types of liability: 1Internal: aadministrative reprimand beconomic deprivation of bonus bprofessional demotion 2External: alegal arrest bsocial moral Legal liability partially or...
31809.		Planning and forecasting in the process of making management decisions	25 KB
	Forecasting method is a method of studying the forecast object aimed at developing forecasts. The state of the object in the future is determined by the patterns identified by the partial results of the experience of its implementation in the past and present. Based on the existing level of knowledge, the final results of the development of the object constitute the content of the forecast. It is focused on the fact that the goal of development of the object in the future is set, and the content of the forecasts becomes the determination of private paths.
31810.		Expert methods for predicting solutions	27 KB
	Expert methods are based on information supplied by specialist experts in the process of systematized procedures for identifying and summarizing this opinion. For example, when conducting an expert survey, participants are presented with digital information about an object or factual forecasts, or vice versa, when extrapolating trends, expert assessments are used along with actual data. Expert methods are divided into two subclasses. Direct expert assessments are based on the principle of obtaining and processing an independent generalized opinion...
31811.		Factual methods for predicting solutions	26 KB
	Factual methods for predicting solutions. Factual methods are based on actually available information material about the forecast object and its past development. Expert methods are based on information supplied by specialist experts in the process of systematized procedures for identifying and summarizing this opinion. Combined methods are separated into a separate class so that methods with a mixed information base can be classified in it, in which factual and...
31812.		Integrated solution forecasting systems	30.5 KB
	Allows you to: Select a forecast object, identify the internal patterns of its development, write a script, formulate the tasks and general goal of the forecast, analyze the hierarchy and decompose the goal, accept the internal and external structure of the forecast object, conduct a survey, perform mathematical processing of questionnaire data, quantify the structure, verify the results, develop an algorithm for resource allocation, carry out distribution resources to evaluate the distribution of resources The technique is notable for the fact that it combines...
31813.		Decision Process Models	27 KB
	2political system of preferences of the decision maker 3organizational In most organizations there is an organized anarchy, the decision-making process in which has its own characteristics. 4 Three types of PPR 1 First I think: problem definition diagnostics design solution choice 2 First I see: preparation incubation design verification 3 First I do: action choice consolidation 5 Classification of processes of interaction between a manager and his subordinates: 1 You solve the problem yourself using that...