During 1970-1990. The USSR's GDP in current prices increased by 357.5 billion dollars (by 82.5%) to 790.9 billion dollars; the change occurred by $81.7 billion due to a population increase of 45.7 million, as well as by $275.7 billion due to an increase in GDP per capita of $957.0. The average annual growth of the USSR's GDP is 17.9 billion dollars or 3.1%. The average annual growth of the USSR's GDP in constant prices is 4.7%. The world share decreased by 9.2%. The share in Europe decreased by 22.3%. The minimum GDP was in 1970 ($433.4 billion). The maximum GDP was in 1983 ($993.0 billion).

For the period 1970-1990. GDP per capita in the USSR increased by $957.0 (53.5%) to $2,745.0. The average annual growth of GDP per capita at current prices is $47.8 or 2.2%.

USSR GDP, 1970-1983 (growth)

For 1970-1983 The USSR's GDP at current prices increased by 559.6 billion dollars (2.3 times) to 993.0 billion dollars; the change was $52.4 billion due to a population increase of 29.3 million, as well as $507.3 billion due to an increase in GDP per capita of $1,867.0. The average annual growth of the USSR's GDP amounted to 43.0 billion dollars or 6.6%. The average annual growth of the USSR's GDP in constant prices was at the level of 5.0%. The world share decreased by 4.9%. The share in Europe decreased by 9.3%.

During 1970-1983. GDP per capita in the USSR increased by $1,867.0 (2.0 times) to $3,655.0. The average annual growth of GDP per capita at current prices is $143.6 or 5.7%.

USSR GDP, 1983-1990 (fall)

For the period 1983-1990. The USSR's GDP at current prices decreased by 202.2 billion dollars (20.4%) to 790.9 billion dollars; the change occurred by $60.0 billion due to a population increase of 16.4 million, as well as by -$262.2 billion due to a drop in GDP per capita by $910.0. The average annual growth of the USSR's GDP was at the level of -28.9 billion dollars or -3.2%. The average annual growth of the USSR's GDP in constant prices was 4.2%. The world share decreased by 4.3%. The share in Europe decreased by 12.9%.

During 1983-1990. GDP per capita in the USSR increased by $910.0 (24.9%) to $2,745.0. The average annual increase in GDP per capita at current prices is -$130.0 or -4.0%.

USSR GDP, 1970

USSR GDP in 1970 it was equal to 433.4 billion dollars, ranking 2nd in the world. The share of the USSR's GDP in the world was 12.7%.

GDP per capita in the USSR in 1970 was 1,788.0 dollars, ranked 38th in the world and was at the level of GDP per capita in Puerto Rico ($1,884.0), GDP per capita in Libya ($1,865.0), GDP per capita in Brunei (1 $736.0), GDP per capita for Turks and Caicos ($1,735.0). GDP per capita in the USSR was greater than GDP per capita in the world ($924.0) by $864.0.

Comparison of the GDP of the USSR and its neighbors in 1970. The USSR's GDP was 4.7 times greater than Japan's, China's GDP ($92.6 billion) 4.7 times, India's GDP ($62.4 billion) 6.9 times, Poland's GDP ($28.3 billion) 15.3 times, Turkey's GDP ( 25.0 billion dollars) by 17.3 times, the GDP of Romania (12.7 billion dollars) by 34.1 times, the GDP of Finland (11.3 billion dollars) by 38.3 times. GDP per capita in the USSR was greater than GDP per capita in Poland ($866.0) by 2.1 times, GDP per capita in Turkey ($718.0) by 2.5 times, GDP per capita in Romania ($619.0) by 2.9 times, GDP per capita in India ($113.0) was 15.8 times, GDP per capita in China ($112.0) was 16.0 times, but was less than GDP per capita in Finland ($2,450.0) by 27%, GDP per capita in Japan ($2,026.0) by 11.7%.

Comparison of GDP of the USSR and leaders in 1970. The USSR's GDP was 2.0 times greater than Germany's GDP ($215.8 billion), Japan's GDP ($212.6 billion) was 2.0 times, France's GDP ($148.5 billion) was 2.9 times, but was less than US GDP ($1,073.3 billion) by 59.6%. GDP per capita in the USSR was less than GDP per capita in the USA ($5,121.0) by 65.1%, GDP per capita in France ($2,853.0) by 37.3%, GDP per capita in Germany ($2,747.0 ) by 34.9%, GDP per capita in Japan ($2,026.0) by 11.7%.

USSR GDP potential in 1970. With per capita GDP at the same level as the US GDP per capita ($5,121.0), the USSR's GDP would be $1,241.3 billion, which is 2.9 times the actual level. With a GDP per capita at the same level as the GDP per capita of Finland ($2,450.0), its best neighbor, the USSR's GDP would be $593.9 billion, which is 37% more than the actual level. With GDP per capita at the same level as GDP per capita in Europe ($1,966.0), the USSR's GDP would be $476.6 billion, which is 10% more than the actual level.

USSR GDP, 1983

USSR GDP in 1983 it was $993.0 billion, ranking 3rd in the world. The share of the USSR's GDP in the world was 7.7%.

GDP per capita in the USSR in 1983 was equal to $3,655.0, ranked 56th in the world and was at the level of GDP per capita in the Virgin Islands ($3,775.9), GDP per capita in Iran ($3,618.0), GDP per capita in Malta ( $3,519.0). GDP per capita in the USSR was greater than GDP per capita in the world ($2,735.0) by $920.0.

Comparison of the GDP of the USSR and its neighbors in 1983. The USSR's GDP was 3.3 times greater than China's GDP ($304.8 billion), India's GDP ($222.9 billion) 4.5 times, Turkey's GDP ($84.9 billion) 11.7 times, Poland's GDP ($78.7 billion) . dollars) by 12.6 times, the GDP of Finland (51.0 billion dollars) by 19.5 times, the GDP of Romania (47.6 billion dollars) by 20.9 times, but was less than the GDP of Japan (1,243.3 billion dollars) by 20.1%. GDP per capita in the USSR was greater than GDP per capita in Poland ($2,154.0) by 69.7%, GDP per capita in Romania ($2,077.0) by 76%, GDP per capita in Turkey ($1,804.0) ) by 2.0 times, GDP per capita in India ($298.0) by 12.3 times, GDP per capita in China ($294.0) by 12.4 times, but was less than GDP per capita in Finland ($10,483.0) by 65.1%, GDP per capita in Japan ($10,323.0) by 64.6%.

Comparison of GDP of the USSR and leaders in 1983. The USSR's GDP was greater than Germany's GDP ($770.7 billion) by 28.8%, France's GDP ($559.9 billion) by 77.4%, but was less than the US GDP ($3,634.0 billion) by 72.7% , Japan's GDP ($1,243.3 billion) by 20.1%. GDP per capita in the USSR was less than GDP per capita in the USA ($15,376.0) by 76.2%, GDP per capita in Japan ($10,323.0) by 64.6%, GDP per capita in France ($9,967.0 ) by 63.3%, GDP per capita in Germany ($9,908.0) by 63.1%.

USSR GDP potential in 1983. With a GDP per capita at the same level as the GDP per capita in the United States ($15,376.0), the USSR's GDP would be $4,177.6 billion, which is 4.2 times the actual level. With a GDP per capita at the same level as the GDP per capita of Finland ($10,483.0), its best neighbor, the USSR's GDP would be $2,848.2 billion, which is 2.9 times the actual level. With GDP per capita at the same level as GDP per capita in Europe ($5,928.0), the USSR's GDP would be $1,610.6 billion, which is 62.2% more than the actual level.

USSR GDP, 1990

USSR GDP in 1990 it was equal to 790.9 billion dollars, ranking 7th in the world. The share of the USSR's GDP in the world was 3.4%.

GDP per capita in the USSR in 1990 was 2,745.0 dollars, ranked 83rd in the world and was at the level of GDP per capita in Dominica ($2,794.0), GDP per capita in Lithuania ($2,770.0), GDP per capita in Kosovo (2,731.0 dollars), GDP per capita in Brazil ($2,724.0), GDP per capita in Cuba ($2,707.0), GDP per capita in Botswana ($2,701.0), GDP per capita in Chile ($2,637.0) , GDP per capita in Czechoslovakia ($2,626.0), GDP per capita in Mauritius ($2,590.0). GDP per capita in the USSR was less than GDP per capita in the world ($4,317.0) by $1,572.0.

Comparison of the GDP of the USSR and its neighbors in 1990. The USSR's GDP was 2.0 times greater than China's GDP ($394.6 billion), India's GDP ($329.1 billion) 2.4 times, Turkey's GDP ($207.4 billion) 3.8 times, Finland's GDP ($141.4 billion) . dollars) by 5.6 times, the GDP of Poland (66.0 billion dollars) by 12.0 times, the GDP of Romania (40.6 billion dollars) by 19.5 times, but was less than the GDP of Japan (3,132.8 billion dollars) by 74.8%. GDP per capita in the USSR was greater than GDP per capita in Poland ($1,738.0) by 57.9%, GDP per capita in Romania ($1,728.0) by 58.9%, GDP per capita in India ($378.0) by 7.3 times, GDP per capita in China ($337.0) by 8.1 times, but was less than GDP per capita in Finland ($28,310.0) by 90.3%, GDP per capita in Japan ($25,160.0) by 89.1%, GDP per capita in Turkey ($3,847.0) by 28.6%.

Comparison of GDP of the USSR and leaders in 1990. The USSR's GDP was less than the US GDP ($5,963.1 billion) by 86.7%, Japan's GDP ($3,132.8 billion) by 74.8%, Germany's GDP ($1,771.6 billion) by 55.4%, France's GDP ($1,269.1 billion) by 37.7%, Italian GDP ($1,176.4 billion) by 32.8%. GDP per capita in the USSR was less than GDP per capita in Japan ($25,160.0) by 89.1%, GDP per capita in the USA ($23,614.0) by 88.4%, GDP per capita in Germany ($22,392.0 ) by 87.7%, GDP per capita in France ($21,685.0) by 87.3%, GDP per capita in Italy ($20,593.0) by 86.7%.

USSR GDP potential in 1990. With a GDP per capita at the same level as the GDP per capita of Finland ($28,310.0), its best neighbor, the USSR's GDP would be $8,156.4 billion, which is 10.3 times the actual level. With per capita GDP at the same level as Japan's per capita GDP ($25,160.0), the USSR's GDP would be $7,248.9 billion, which is 9.2 times the actual level. With GDP per capita at the same level as GDP per capita in Europe ($12,086.0), the USSR's GDP would be $3,482.1 billion, which is 4.4 times the actual level. With GDP per capita at the same level as GDP per capita in the world ($4,317.0), the USSR's GDP would be $1,243.8 billion, which is 57.3% more than the actual level. With a GDP per capita at the same level as the GDP per capita in Eastern Europe ($2,948.0), the USSR's GDP would be $849.4 billion, which is 7.4% more than the actual level.

USSR GDP, 1970-1990

year	GDP, billion dollars	GDP per capita, dollars	GDP, billion dollars	GDP growth, %	share of the USSR, %
	current prices		constant prices 1970		in the world	in Europe	in Eastern Europe
1970	433.4	1 788.0	433.4		12.7	31.3	85.6
1971	455.6	1 862.0	456.0	5.2	12.1	29.8	85.2
1972	515.8	2 089.0	468.8	2.8	11.9	28.7	85.1
1973	617.8	2 480.0	505.0	7.7	11.7	27.6	85.3
1974	616.6	2 454.0	529.2	4.8	10.3	25.3	84.1
1975	686.0	2 706.0	543.1	2.6	10.3	24.5	84.7
1976	688.5	2 693.0	576.6	6.2	9.5	23.8	83.7
1977	738.4	2 864.0	606.4	5.2	9.1	22.8	82.5
1978	840.1	3 230.0	637.3	5.1	8.7	21.6	82.6
1979	901.6	3 437.0	658.7	3.4	8.1	19.7	82.7
1980	940.0	3 553.0	691.0	4.9	7.6	18.4	84.0
1981	906.9	3 397.0	727.6	5.3	7.2	19.6	82.7
1982	959.9	3 565.0	783.3	7.6	7.7	21.0	82.0
1983	993.0	3 655.0	819.7	4.7	7.7	22.0	82.1
1984	938.3	3 423.0	852.9	4.0	7.1	21.7	82.1
1985	914.1	3 305.0	864.9	1.4	6.7	20.7	81.3
1986	851.3	3 049.0	878.2	1.5	5.4	15.3	78.7
1987	800.5	2 841.0	896.4	2.1	4.5	12.2	77.1
1988	783.8	2 758.0	943.1	5.2	4.0	10.9	75.9
1989	782.1	2 731.0	1 007.2	6.8	3.8	10.7	75.4
1990	790.9	2 745.0	1 092.0	8.4	3.4	9.1	86.6

Picture. USSR GDP, 1970-1990

Picture. GDP per capita in the USSR, 1970-1990

Picture. GDP growth in the USSR, 1970-1990

USSR GDP by expenditure

USSR GDP by expenditure, %, 1970-1990

Indicator		1970	1980	1990
Consumer spending		62.7	69.6	68.4
incl.	Household expenses	47.2	49.7	47.1
	Government spending	15.5	20.0	21.2

The USSR and the USA are two world superpowers that competed for primacy in everything from the post-war period to the early 90s of the last century. A very important aspect of this struggle was economics. Particularly great importance was paid to the GDP of the USSR and the USA. Comparing these indicators was a fairly powerful tool in the propaganda of both countries. But at the same time, with the help of these economic data, we can also now, through the veil of the past years, restore the actual state of affairs in the countries under study. So, what was the GDP of the USSR and the USA during the period of their rivalry?

Concept of gross product

But before analyzing the GDP of the USSR and the USA, let's find out what this concept actually is and what types of it exist.

Gross domestic product (GDP) is the value of all goods and services produced in a particular state or region. If we divide the total GDP by the average number of inhabitants of the territory to which it belongs, we get the gross product per capita.

Indicators can be divided into two large groups: nominal and purchasing power parity. Nominal is expressed in national currency, or in terms of the currency of any other country at the established rate. When calculating GDP at parity, the ratio of currencies to each other in terms of purchasing power relative to a specific type of goods or services is taken into account.

Comparison of economic indicators before World War II

Although the main peak of rivalry between the USSR and the USA occurred in the period after World War II, to complete the picture it would be useful to look at how the dynamics of their GDP changed in the first half of the 20th century.

The pre-war period was quite difficult both for the economy of the USSR and for the country. During this time, the country was being restored after the Civil War, which resulted in two severe famine periods of 1922 and 1932-1933, and the United States in 1929-1932 was experiencing a period its history known as the Great Depression.

The economy of the country of the Soviets sank the most in relation to the US GDP immediately after the Civil War in 1922. At that time, domestic GDP was only about 13% of that in the United States. But, in the following years, the USSR began to rapidly reduce the gap. By pre-war 1940, the USSR's GDP was equal to $417 billion in US currency, which was already 44% of the US figure. That is, Americans at that time had a gross domestic product of about $950 billion.

But the outbreak of war hit the USSR economy much more painfully than the American economy. This was due to the fact that the fighting took place directly on the territory of the Soviet Union, and the United States fought only abroad. By the end of World War II, the USSR's GDP was only about 17% of the US gross product. But, again, after production began to recover, the gap between the economies of the two states began to rapidly narrow.

Comparison of GDP 1950-1970

In 1950, the USSR's share of world GDP was 9.6%. This amounted to 35% of US GDP, that is, even lower than the pre-war level, but, nevertheless, much higher than the figure for the first post-war year.

In subsequent years, the difference in the size of the gross products of the two superpowers, which by that time had become the USSR and the USA, was increasingly reduced, although not at such a rapid pace as before. By 1970, Soviet GDP was about 40% of the United States' GDP, which was already quite an impressive figure.

USSR GDP after 1970

Most of all we are interested in the state of the economy of the USSR and the USA after 1970 until the end when the rivalry between them reached its maximum. Therefore, for this period we will consider the GDP of the USSR by year. Then we will do the same with the gross domestic product of the United States. Well, at the final stage we will compare these results.

USSR GDP for 1970 - 1990 in million dollars:

• 1970 - 433,400;
• 1971 - 455,600;
• 1972 - 515,800;
• 1973 - 617,800;
• 1974 - 616,600;
• 1975 - 686,000;
• 1976 - 688,500;
• 1977 - 738,400;
• 1978 - 840,100;
• 1979 - 901,600;
• 1980 - 940,000;
• 1981 - 906,900;
• 1982 - 959,900;
• 1983 - 993,000;
• 1984 - 938,300;
• 1985 - 914,100;
• 1986 - 946,900;
• 1987 - 888,300;
• 1988 - 866,900;
• 1989 - 862,000;
• 1990 - 778,400.

As we can see, in 1970 the gross domestic product in the USSR was $433,400 million. Until 1973, it grew to $617,800 million. The next year there was a slight drop, and then growth resumed again. In 1980, GDP reached the level of $940,000 million, but the very next year there was a significant drop - $906,900 million. This situation was associated with a sharp drop in world oil prices. But we must pay tribute that already in 1982, GDP resumed growth. In 1983, it reached its maximum - $993,000 million. This is the largest gross domestic product for the entire existence of the Soviet Union.

But in subsequent years, an almost continuous decline began, which clearly characterized the state of the USSR economy of that period. The only episode of short-term growth occurred in 1986. The USSR's GDP in 1990 was $778,400 million. This was the seventh highest result in the world, and the Soviet Union's total share of the world's gross product was 3.4%. Thus, when compared with 1970, the gross product increased by $345,000 million, but at the same time, since 1982, it fell by $559,600 million.

But here one more detail needs to be taken into account: the dollar, like any currency, is subject to inflation. Therefore, 778,400 million 1990 dollars in terms of 1970 prices will be equal to 1,092 million dollars. As we can see, in this case, from 1970 to 1990 we will observe an increase in GDP in the amount of 658,600 million dollars.

We looked at the value; if we talk about GDP at purchasing power parity, then in 1990 it was $1971.5 billion.

The value of gross product for individual republics

Now let's take a look at how much the USSR's GDP was by republic in 1990, or rather, how much, as a percentage, each subject of the Union contributed to the total gross income.

Naturally, the richest and most populous republic, the RSFSR, brought more than half into the common pot. Its share was 60.33%. Then came the second most populous and third largest republic - Ukraine. The gross domestic product of this subject of the USSR was 17.8% of the all-Union one. In third place is the second largest republic - Kazakhstan (6.8%).

Other republics had the following indicators:

• Belarus - 2.7%.
• Uzbekistan - 2%.
• Azerbaijan - 1.9%.
• Lithuania - 1.7%.
• Georgia - 1.2%.
• Turkmenistan - 1%.
• Latvia - 1%.
• Estonia - 0.7%.
• Moldova - 0.7%.
• Tajikistan - 0.6%.
• Kyrgyzstan - 0.5%.
• Armenia - 0.4%.

As we can see, Russia’s share in the all-Union GDP was greater than that of all other republics combined. At the same time, Ukraine and Kazakhstan also had a fairly high share of GDP. The rest of the subjects of the USSR have much less.

For a more complete picture, let's look at GDP today. Let us determine whether the order of arrangement of the former Soviet republics in terms of gross domestic product has changed.

GDP size according to the IMF for 2015:

1. Russia - $1325 billion.
2. Kazakhstan - $173 billion.
3. Ukraine - $90.5 billion.
4. Uzbekistan - $65.7 billion.
5. Belarus - $54.6 billion.
6. Azerbaijan - $54.0 billion.
7. Lithuania - $41.3 billion.
8. Turkmenistan - $35.7 billion.
9. Latvia - $27.0 billion.
10. Estonia - $22.7 billion.
11. Georgia - $14.0 billion.
12. Armenia - $10.6 billion.
13. Tajikistan - $7.82 billion.
14. Kyrgyzstan - $6.65 billion.
15. Moldova - $6.41 billion.

As we can see, Russia remains the undoubted leader in terms of GDP of the USSR countries. At the moment, its gross product is $1,325 billion, which in nominal terms is even more than it was in 1990 for the Soviet Union as a whole. Kazakhstan came in second place, ahead of Ukraine. Uzbekistan and Belarus also swapped places. Azerbaijan and Lithuania remained in the same places they were in during Soviet times. But Georgia has noticeably slipped, leaving Turkmenistan, Latvia and Estonia ahead. Moldova has slipped to last place among post-Soviet countries. And she missed ahead of Armenia, which in Soviet times was last in terms of GDP, as well as Tajikistan and Kyrgyzstan.

US GDP from 1970 to 1990

Now let's take a look at the dynamics of changes in the US gross domestic product during the last period of the existence of the USSR from 1970 to 1990.

Dynamics of US GDP, million dollars:

• 1970 - 1,075,900.
• 1971 - 1,167,800.
• 1972 - 1,282,400.
• 1973 - 1,428,500.
• 1974 - 1,548,800.
• 1975 - 1,688,900.
• 1976 - 1,877,600.
• 1977 - 2,086,000.
• 1978 - 2,356,600.
• 1979 - 2,632,100.
• 1980 - 2,862,500.
• 1981 - 3,211,000.
• 1982 - 3,345,000.
• 1983 - 3,638,100.
• 1984 - 4,040,700.
• 1985 - 4,346,700.
• 1986 - 4,590,200.
• 1987 - 4,870,200.
• 1988 - 5,252,600.
• 1989 - 5,657,700.
• 1990 - 5,979,600.

As we can see, the nominal GDP of the United States, in contrast to the gross domestic product of the USSR, grew continuously over the period from 1970 to 1990. Over 20 years it increased by $4,903,700 million.

Current level of the US economy

Since we have looked at the current state of the level of gross product in post-Soviet countries, we should find out how the United States is doing with this matter. According to the IMF, the US GDP in 2015 was $17,947 billion. This is more than three times more than in 1990.

Also, this value is several times greater than the GDP of all post-Soviet countries combined, including Russia.

Comparison of the gross product of the USSR and the USA for the period from 1970 to 1990

If we compare the level of GDP of the USSR and the USA for the period from 1970 to 1990, we will see that if in the case of the USSR, starting from 1982, the gross product began to decline, then in the United States it continuously grew.

In 1970, the gross product of the USSR was 40.3% of that of the United States, and in 1990 it was only 13.0%. In physical terms, the gap between the GDP of both countries reached $5,201,200 million.

For reference: Russia's current GDP is only 7.4% of US GDP. That is, in this regard, the situation, compared to 1990, has worsened even more.

General conclusions on the GDP of the USSR and the USA

Throughout the existence of the USSR, its gross domestic product was significantly inferior in size to that of the United States. Even in the best years for the Soviet Union, it was about half the size of the American gross product. In the worst periods, namely after the Civil War and before the collapse of the Union, the level dropped to 13%.

An attempt to catch up with the United States in economic development ended in failure, and in the early 90s of the last century the USSR ceased to exist as a state. Moreover, in 1990, the situation with the ratio of the USSR's GDP to the United States' GDP was approximately at the level of the situation after the end of the Civil War.

The level of GDP in modern Russia lags even further behind American indicators than it was in the USSR in 1990. But there are also objective reasons for this, since Russia currently does not include those republics that made up the Soviet Union and also contributed to the total GDP.

In the first months after the October Revolution of 1917, due to the collapse of state and local government bodies, sabotage by officials and banks, the flow of taxes into the budget system practically ceased. To finance urgent needs, the new authorities were forced to resort to indemnities from the propertied sections of the population, mainly, as they wrote at that time, “from merchants and speculators who profited during the war and spent their capital unproductively” (Proletarian Revolution. - 1925. - No. 3 - pp. 162, 163). Until November 1918, 816.5 million rubles were mobilized into the budget in 57 provinces in the form of indemnities.

The successful existence of the new system directly depended on the state of finances in the country. Already on May 17, 1918, the All-Russian Congress of representatives of the financial departments of the Soviets opened, at which the head of government V.I. Lenin, speaking with a report, emphasized:

We must achieve lasting financial reforms at all costs, but we must remember that all our radical reforms are doomed to failure if we do not succeed in financial policy ( Lenin V.I. Poly. collection op. - T. 36 - P. 351 In 1920).

Based on the difficult economic situation in the country, it was considered necessary to move to strict centralization in the field of finance in order to ensure the flow of funds into the budget and their effective use. This provision became fundamental in the formation of the financial policy of the Soviet state at all subsequent stages of the history of the USSR:

These principles were enshrined in July 1918 in the first Constitution of the RSFSR, in article 79 of which the goals of state financial policy were formulated:

The financial policy of the RSFSR at the present transitional moment of the dictatorship of the working people contributes to the main goal - the expropriation of the bourgeoisie and the preparation of conditions for general equality of citizens of the republic in the field of production and distribution of wealth. For these purposes, it sets itself the task of putting at the disposal of the Soviet authorities all the necessary means to satisfy the local and national needs of the Soviet Republic, without stopping at invading the right of private property. The Constitution of 1918 established the federal structure of the RSFSR and laid the foundations for the budgetary structure of the state. The principle of centralization of all finances was expressed in the establishment of the unity of the state budget and the entire financial system of the Russian Federation, the inclusion of state revenues and expenses in the national budget. At the same time, the Constitution provided for the separation of state and territorial budgets (budgets of autonomous republics and regions), i.e., the division of state and territorial revenues and expenses. The state budgets of the Ukrainian Socialist Republic and the Belarusian Socialist Republic existed separately.

Territorial budgets were formed at the expense of: revenues from taxes established by provincial, district, city, and volost Councils, levied for local needs; surcharges (within 40%) to state income tax; income from local Soviet enterprises and property; loans and benefits from the state budget.

However, in wartime conditions, economic devastation, lack of funds in local budgets (for example, in 1919, expenses of local budgets of the Petrograd province amounted to 950 million rubles, and revenues from local taxes - 44 million rubles, or 4,6%) The session of the All-Russian Central Executive Committee in June 1920 decided to merge the state and territorial budgets.

With the end of the Civil War, the transition to the New Economic Policy (NEP) and the restoration of the national economy in connection with the need to stabilize finances, strengthen self-accounting relations, including in the local economy, and increase the economic activity of local Soviets in October 1921, the All-Russian Central Executive Committee adopted the Resolution " On measures to streamline the financial economy", according to which the state and territorial budgets were separated.

With the formation of the Union of Soviet Socialist Republics in 1922 and the publication of the USSR Constitution in 1924, changes were made to the budget system. The state budget of the USSR was formed, which included the state budgets of the socialist republics that make up the USSR, a union budget was created, which was entrusted with financial support for all-union needs and activities, mainly in the field of economic and cultural construction and defense significance.

When forming the revenue side of all budgets, it was used principle of jurisdiction in accordance with which enterprises and economic organizations were distributed between different levels of government and made deductions from profits to the corresponding budget. Thus, enterprises of union subordination, i.e., those under the jurisdiction of union departments, made their payments from profits to the union budget, and enterprises (republican, regional, city subordination) - to the corresponding budgets. In turn, enterprises, organizations and institutions of union, republican and local subordination were financed from the corresponding budgets.

Consequently, the income of the union budget was formed at the expense of all-union state revenues, the main of which were deductions from the profits of enterprises of union subordination and national taxes and income, for example, income from foreign economic activity.

It should be noted that local budgets (budgets of autonomous republics, regional, regional, city, district, and from 1929-1930 - rural budgets) were not included in the budgets of the union republics and in the state budget of the USSR.

Played a major role in the development of the national economy and budget system of the USSR tax reform 1930-1932 She laid the foundations tax system, the main elements of which still exist today. During the reform, 86 previously existing payments to the budget were unified, multiple taxation of taxpayers was eliminated, and financial control over the economic activities of enterprises was strengthened. About 60 taxes and fees were combined into main payments - turnover tax, deductions from the profits of state-owned enterprises and income tax for cooperative enterprises.

During the tax reform, a fundamentally a new method of generating revenues for territorial budgets. In accordance with the Decree of the Central Executive Committee and the Council of People's Commissars "On Republican and Local Budgets" dated December 21, 1931, a portion of state revenues began to be transferred to territorial budgets - turnover tax, proceeds from the sale of government loans, etc. The transfer of these funds was carried out in the manner of budget regulation in the form of percentage deductions from national taxes and revenues, which have become regulatory sources for balancing territorial budgets. Common sources of income became an important factor in strengthening the connection between all budgets included in the budget system of the USSR. Subsequently, this principle began to extend to other national sources. It is also used in the current budget system of Russia.

The final formation of the budget system of the USSR is associated with the Constitution of 1936. The strengthening of the centralized principle in the management of the national economy and state finances was reflected in Article 14 of the Constitution of the USSR, which stated that the jurisdiction of the Union authorities included not only the approval of the state budget of the USSR and the report on it execution, but also the establishment of taxes going to the union budget, the budgets of the union republics and local budgets.

The trend towards centralization was also expressed in the Decree of the Council of People's Commissars of the USSR dated July 10, 1938, according to which the state budget of the USSR included local budgets. In 1938, the USSR state budget also included state social insurance budget.

Thus, until 1991, the country's budget system had the following structure.

Rice. 1

Depending on the degree of centralization, the distribution of financial resources between budgets changed.

By this time, the sale of the harvest, which in the USSR is of exceptional importance for the entire economic life, ends. From this date the new business year begins. The unified state budget of the USSR includes both income and expenses associated with the all-Union part of the budget, as well as income and expenses of the union republics. In contrast to the usual order adopted in federal states, both of these parts - the all-Union part and the budgets of the Union republics - in the USSR are combined into a single budget, which is approved by the Central Executive Committee of the USSR. At the same time, the budgets of the union republics are included in this single budget after their approval by the highest bodies of the republics. If republican revenues are not enough, then the deficit in the budget of the union republic is covered from all-union funds.

According to the budget law of 25/V, the income of the Union includes: nationwide direct taxes and duties not transferred to the Union republics, income from transport, communications, from industrial, trade, credit and other enterprises of national importance, from foreign trade (except for income from Gostorgu of the Union Republics), 50% of income from concessions of all-Union significance, income from state treasury operations (credit, currency, etc.), income of all-Union departments and institutions, etc.

The revenues of the union republics include: 99% of all revenues from the single agricultural sector. tax, trade tax and income tax on the territory of a union republic, deductions from the total amount of stamp duty receipts throughout the Union in the amounts established for each budget year for each republic by a special resolution of the Central Executive Committee, tax on property transferred by inheritance and gift, court fees, hunting fee, fee for issuing foreign passports, for trade registration and other taxes and fees that the Union republics will be allowed to collect by a special resolution of the Central Executive Committee.

Non-tax republican income includes: income from the exploitation of state property and enterprises of republican significance, forest income, income from subsoil, including those of all-Union significance, 50% of the profits of enterprises of all-Union significance transferred to the management of the Union republics, 50% of income from concessions of all-Union significance , income from the return of seed and food loans, from special fines imposed by institutions, from escheated and ownerless property, etc., provided to the republics by a special resolution of the Central Executive Committee.

The distribution of expenses between the Union and the republics, according to the same law, is made depending on whether the institution is all-Union or republican. Therefore, the all-Union People's Commissariats (for example, the People's Commissariat of Military Affairs) are based on the all-Union budget, the non-united ones (Narkompros) - on the republican ones, and the united ones (VSNKh) - on both. In addition, expenses - both all-Union and republican - include financing of the national economy, depending on the all-Union or republican nature of a given industry (for example, industry) or these activities (for example, agriculture). The all-Union budget includes only: expenses for government operations. treasury, and for republican ones - deductions to the local budget from national revenues and a subvention (benefits) provided to this local budget. Thus, all expenses - both all-Union and republican - are covered by the total income of the Union and the Union republics. The budget of the USSR was built on the beginning of the unity of the cash register. To cover the expenses of the People's Commissariat for Transport and the People's Commissariat for Postal Service, revenues from transport and communications are received. So. arr. The income and expenditure budgets of these people's commissariats, which occupy a very large place in the overall budget, are included as a transfer item, and do not affect the overall balance, since there is no excess of income over expenses or vice versa. Since 1925/26, as part of the unified state budget of the USSR, there has been a special state reserve, which represents the difference between the approved amount of income and expenses and should serve as an accumulation fund that, as a rule, is not subject to spending in the current budget year. The total size of the USSR budget in recent years is expressed in the following figures:

So. arr. Compared to 1922/23, the 1926/27 budget increased 3½ times, which is explained primarily by the rapid process of economic recovery that began after the transition to the New Economic Policy. Hence its undoubted tension, which, however, is also inherent in the post-war budgets of other countries.

If the taxes of the state and local budget as a percentage of national income in 1926/27 were 10.3%, then in the budget of foreign states in 1926 they were as a percentage:

The revenue budget of the USSR, of necessity, still remains largely tax-based: in 1925/26 taxes accounted for 44.9% of total budget income, in 1926/27 - 46.2%. Non-tax revenues do not yet occupy the place in this budget that they should receive as the national economy develops and the productive forces rise. However, there are non-tax revenue sources that are showing very rapid growth, e.g. forest income received in 1922/23 in the amount of 18.8 million rubles, and in 1925/26-214.7 million rubles.

The expenditure part of the USSR budget is distributed in % according to the following headings:

	Expenses	1924/25	1926/27
1.	Verkhovn. control.	2,4	0,6
2	Control	3,0	2,8
3	People's Commissar of Military Affairs	14,0	12,7
4	Social-cult. needs	6,1	6,1
5.	Adm.-household expenses	6,8	5,3
6.	Transport and communications	36,3	37,8
7.	Finance folk x-va	13,8	18,4
8.	Buying gold and platinum	3,4	0,9
9.	State loans.	2,4	2,0
10.	Help places.	8,9	9,8
11.	Reserve fund.	0,2	2,2
12.	Increasing the capital of the State Bank and the NKVT.	1,2	-
13.	Other expenses	1,5	1,4
	Total	100	100

If we compare the distribution of expenses in the USSR budget for 1926/27 with the distribution of these expenses in the budgets of SA. S. Sh., England and France, then you can see that expenses for the army and navy amounted to 12.7% in the budget of the USSR, in B. Soed. Pieces - 19.3%, in English - 16.6%, in French budgets - 13.1%. It should be borne in mind that in the budgets of capitalist countries the share of expenses caused by the entire imperialist policy of our time. states in their present and past, incomparably more than the amounts that are directly spent on the budgets of the military and naval departments. If we add here the payment of interest to the state. debt, also associated with military expenses, foreign policy and colonies, expenses for eliminating the consequences of war, etc., then we can say that the expenses caused by imperialism amount to in English. budget up to 82%, in French. - about 74%, in the budget of the Union. State. - about 70%, in German - about 60%. One government payment debt absorbs 45.4% in England, in United. Pieces - 38.8, in France - 38.8, in Italy - 31.9 and in the USSR - 3.7% of the total budget expenditures. Therefore, the actual value of defense spending in our budget is much less. The picture turns out to be even brighter if we take spending on the army and navy, which is falling per capita in absolute numbers. In England they are equal to 16 rubles. 47 kopecks (per capita), in France - 10 rubles. 83 k., in Italy - 5 r. 86 kopecks and in the USSR - only 2 rubles. 71 k. (in pre-war rubles).

The Russian budget was expressed in the amount of 3,452,550 tr. income at 3,382,913 tr. consumption Of great importance in the revenue budget were, in addition to indirect taxes (708 million), income from the wine monopoly, amounting to almost 900 million. In the area of ​​expenditure for the naval department there were 51,181 thousand rubles, for the military - 244,846 thousand rubles, for payments for loans - 424.078 tr. In addition, military expenditures should include, to a large extent, expenditure on strategic railways. d., which constituted a significant part of the total expenditure on railways. construction, - 124.264 tr. This was followed by huge expenses for the maintenance of the bureaucratic apparatus: for the Ministry of Internal Affairs they reached 180,383 thousand rubles. and for justice - 99,692 thousand rubles, while expenses for the Ministry of Agriculture amounted to 135,842 thousand rubles, and for public education - 143,074 thousand rubles. (and they were largely administrative). The expenditure budget for the most part was of a purely military-bureaucratic nature with complete disregard for socio-cultural needs and the tasks of developing the national economy. Any serious attention was paid only to railway construction, but even this, as stated above, was supposed to serve foreign policy goals.

The change in the budget of the USSR in recent years is characterized by a gradual decrease in the share of administrative expenses and an increase in the weight of socio-cultural and especially economic expenses. This is understandable, because the budget of the USSR clearly reflects the class character of the Soviet state. It is one of the most important factors in the reconstruction of the national economy by redistributing national income and directing it to finance the main sectors of this economy and especially to capital investments in it. Hence the special importance that industrial and electrification expenses associated with the implementation of the tasks of industrialization and socialist economic construction in general have acquired in this budget in recent years. This explains the undeniable tightness of the budget in recent years. In the future, it should decrease as capital investments in the national economy begin to pay off and the credit system strengthens next to the budget, through which the people are increasingly financed. farms.

Given the deep budget crisis that lasted from 1985 to 1999, which, according to popular belief, began due to economic reforms, one might get the impression that everything was fine with the budget before 1985 and that the budget crisis was a consequence of the reforms.

In fact, this is not the case, and to be convinced of this, you need to have a good understanding of the difference between the Soviet budget and the current one.

Firstly, the public sector in the USSR covered almost the entire economy, and the financial balance of the state, developed by the State Planning Committee as part of the balance of the national economy, was essentially the balance of the public sector, including all income and expenses of state-owned enterprises.

Secondly, there was practically no tax system. The lion's share of state budget revenues came from two sources - turnover tax and deductions from enterprise profits. The basis of the turnover tax is the difference between the reduced state wholesale prices (selling prices of state-owned enterprises) and the state retail prices (or the so-called industry prices, equal to the selling price plus turnover tax, in cases where the turnover tax was not levied at the retail level). Deductions from profits were made individually, in accordance with the plans of the enterprises.

Thirdly, the budget was characterized by a high degree of centralization. Although there was a division of the budget into union, republican, regional, etc., in reality all income was credited to a single state budget and distributed from there. There was not even a shadow of fiscal federalism. Of course, in practice there was a certain degree of decentralization; local budgets were assigned certain types of income, for example, personal income tax, but this was only due to the insignificance of revenues. By the way, then the Soviet tradition of low taxation of the population and leaving income taxes to local budgets will seriously complicate life for the state finances of the new Russia. But in the USSR, budgetary centralism gave the state another degree of freedom.

All this meant that it was possible to collect almost any predetermined amount into the budget. It would have been worthwhile, for example, to increase the planned deductions from profits and charge them in the planned amounts, even if the enterprises suffered losses. In this case, the enterprise lost its working capital, but it was replaced by an extremely cheap (2-3%) also planned bank loan. Credit resources were replenished by emission, but it did not cause open inflation, since all prices were state-owned. True, at the same time, the commodity deficit grew. But they got used to it as a free addition to the “advantages of socialism,” the degree of which cannot be measured, and therefore, as it were, always unchanged.

Of course, there is a certain amount of exaggeration in what has been said, but only in the sense that the arbitrariness of planning and financial authorities still had limitations. Thus, it was impossible to refuse income from the state trade in alcohol. And when this happened in 1985, a deficit literally immediately formed in the budget.

Nevertheless, the main difference between the Soviet budget and the budget of a country with a market economy was that the former played a subordinate role and was withdrawn as required. The main ones were natural proportions and balances, planned tasks in kind. On key positions, decisions were made by the Politburo of the CPSU Central Committee and issued a directive to the Ministry of Finance: to find financial resources. And they were always there, the outstanding Soviet ministries of finance Zverev and Garbuzov knew how to do this.

The structure of the state budget of the USSR is given in table. 12.2 in comparison with the structure of the consolidated budget of the Russian Federation.

Table 12.2. The structure of income and expenditure of the state budget of the USSR for 1990 in comparison with the structure of the consolidated budget of the Russian Federation for 1999 (main items), % of the budget