State budget of the USSR in the 80s. Who "fed" whom in the USSR? detailed analysis

The USSR and the USA are two world superpowers that competed for supremacy in everything from the post-war period to the early 90s of the last century. A very important aspect of this struggle was the economy. Particularly great importance was given to the GDP of the USSR and the USA. Comparison of these indicators was quite a powerful tool in the propaganda of both countries. But at the same time, with the help of these economic data, we can now, through the veil of past years, restore the real 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?

The concept of gross product

But before analyzing the GDP of the USSR and the USA, let's find out what this concept is in general 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 population of the territory to which it belongs, then we get the gross product per capita.

Indicators can be divided into two large groups: nominal and parity purchasing power. Nominal 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 for 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 falls on the period after World War II, for the sake of completeness, it would be useful to look at how their GDP changed in the first half of the 20th century.

The pre-war period was quite difficult for both the economy of the USSR and for V. At that time, the country was being restored after the Civil War, which resulted in, among other things, two strong famine periods of 1922 and 1932-1933, and the United States in 1929-1932 experienced a period its history, known as the Great Depression.

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

But the outbreak of war hit the economy of the USSR much more painfully than the American one. 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 gross product USA. But, again, after the restoration of production began, the gap between the economies of the two states began to rapidly decrease.

Comparison of GDP 1950-1970

In 1950, the share of the USSR in world GDP was 9.6%. This amounted to 35% of US GDP, which 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 were the USSR and the USA, was increasingly reduced, although not at such a rapid pace as before. By 1970, the Soviet GDP was about 40% of that of the United States, which was already quite impressive.

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 consider the GDP of the USSR by years. Then we will do the same with the gross domestic product of the United States. Well, in the final stage, we 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 you can see, in 1970 the gross domestic product in the USSR was 433,400 million dollars. Until 1973, it rose to 617,800 million dollars. The following year there was a slight drop, and then growth resumed again. In 1980, GDP reached the level of 940,000 million dollars, but the next year there was a significant drop - 906,900 million dollars. This situation was associated with a sharp drop in world oil prices. But, we must pay tribute to the fact that already in 1982, GDP resumed growth. In 1983, it reached its maximum - 993,000 million dollars. This is the largest value of the 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 was observed in 1986. The GDP of the USSR in 1990 was $778,400 million. It was the seventh largest result in the world, and the total share of the Soviet Union in the world's gross product was 3.4%. Thus, if compared with 1970, the gross product increased by $345,000 million, but at the same time, starting from 1982, it fell by $559,600 million.

But here you need to take into account one more detail, the dollar, like any currency, is subject to inflation. Therefore, $778,400 million in 1990, converted to 1970 prices, will be equal to $1,092 million. 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.

We considered this value, if we talk about GDP at purchasing power parity, then in 1990 it amounted to 1971.5 billion dollars.

The value of the gross product for individual republics

Now let's take a look at how much the GDP of the USSR in the republics was in 1990, or rather, how much, in percentage terms, each subject of the Union put into the total treasury of 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 followed the second most populous and the third largest republic - Ukraine. The gross domestic product of this subject of the USSR was 17.8% of the all-Union. 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 you can see, the share of Russia in the composition of the all-Union GDP was greater than that of all other republics combined. At the same time, Ukraine and Kazakhstan also had a rather high share of GDP. The rest of the subjects of the USSR - much less.

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

The size of GDP according to the IMF for 2015:

Russia - $1325 billion
Kazakhstan - $173 billion
Ukraine - $90.5 billion
Uzbekistan - $65.7 billion
Belarus - $54.6 billion
Azerbaijan - $54.0 billion
Lithuania - $41.3 billion
Turkmenistan - $35.7 billion
Latvia - $27.0 billion
Estonia - $22.7 billion
Georgia - $14.0 billion
Armenia - $10.6 billion
Tajikistan - $7.82 billion
Kyrgyzstan - $6.65 billion
Moldova - $6.41 billion

As you can see, Russia remained the undoubted leader in terms of GDP of the USSR countries. At the moment, its gross product is 1325 billion dollars, which in nominal terms is even more than it was in 1990 as a whole for the Soviet Union. Kazakhstan came in second place, ahead of Ukraine. Uzbekistan and Belarus also switched places. Azerbaijan and Lithuania remained in the same places where they were in Soviet times. But Georgia noticeably slipped, letting Turkmenistan, Latvia and Estonia pass ahead. Moldova has fallen to the last place among the post-Soviet countries. And she missed ahead, the last in Soviet times in terms of GDP, Armenia, as well as Tajikistan and Kyrgyzstan.

US GDP from 1970 to 1990

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

Dynamics of US GDP, mln USD:

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

The current level of the US economy

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

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 natural 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 the US GDP. That is, in this regard, the situation, compared with 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 US gross domestic product. In the worst periods, namely after the Civil War, and before the collapse of the Union, the level dropped to 13%.

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

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

The budget system of the former USSR went through several stages of development and existed for more than sixty years. After the establishment of Soviet power in Russia, the first semi-annual and annual budgets were compiled centrally as a single one, which was caused by the extremely difficult economic and political situation in the country. The procedure for drawing up a single budget was preserved after the unification of the republics in 1922 into the USSR, when the basis appeared for creating a new state budget system. It included a widely branched network of budgets of local Councils, endowed with their own sources of income, receiving allowances, subsidies to cover the difference in income and expenses, as well as subventions.

The budget structure consisted of the union budget, which financed the national needs, the budgets of the union republics, local budgets, was fixed in the first Constitution of the USSR in 1924 and was radically changed only in 1991. Relations between the union budget and the budgets of the union republics were of particular importance. Not all union republics had sources of income sufficient to balance their budgets, so the budget legislation was revised in order to secure stable income sources for the union republics. The Regulations on the budgetary rights of the USSR and the Union republics, approved on May 25, 1927 by the Central Executive Committee and the Council of People's Commissars of the USSR, assigned 99% of the income from agricultural, trade and income taxes received on the territory of this republic to the budgets of the Union republics. The union republics were also assigned all income from the subsoil, as well as: 50% of the income from the profits of enterprises of all-union significance, which are under the jurisdiction of republican bodies; 50% of income from concessions of all-Union significance; income from the sale of all public funds; income from the return of all loans, including those issued to organizations of republican significance from all-Union sources.

The main sources of state budget revenues were receipts from the public economy and attracted funds from the population through the taxation system and the purchase of loans. Following the completion of the first five year plan development of the national economy of the USSR, 74.9% of all incomes of the unified financial plan were funds of the public economy, attracted funds from the population - 17.9% and other income - 7.2%. The main budget expenditure items were expenditures on the national economy and social and cultural events. This trend in the development of budget expenditures continued in the future.

In total, during the first five-year plan, 82.8 billion rubles, or 69% of all resources of the unified financial plan, were mobilized and redistributed through the budgetary system of the USSR. The rest of the resources are partially redistributed through the credit system, mainly directly between individual sectors of the national economy.

A major event in the restructuring financial work was the tax reform of 1930, which led to a change in the system of payments by enterprises to the budget and the introduction of a two-channel system of withdrawal: deductions from profits and turnover tax, which combined many taxes and fees. Some of the previous payments have also been preserved. By 1930, payments combined into a turnover tax gave the budget 61.6% of all revenues, including excise taxes - 29.0% and trade tax - 21.5%.

Simultaneously with the tax reform, credit reform and restructuring of industrial management were carried out, which were accompanied by the maximum concentration of profits in the budget. In 1930, the rate of deductions from profits to the budget was set at 81%. In connection with the aggravation of the problem of income sustainability state budget in 1931, a provision was adopted on the monthly transfer to the budget of a fixed share of the planned profit instead of the existing quarterly transfer of a share of the actually received profit. This system of transfers to the budget was largely preserved until the end of the 1980s. The formation of the budget system of the USSR was completed in 1938, when local budgets and the social insurance budget were officially included in the unified state budget. The expansion of the functions of local Soviets and their budgetary rights was accompanied by a steady increase in spending. Government spending, i.e. expenses for the union, republican and places

budgets for education, health care, physical culture and social security, as well as spending on state social insurance increased 3.7 times over the second five-year period: from 8.3 billion rubles. in 1932 to 30.8 billion rubles. in 1937

The main share of the expenditure part of the state budget was directed to finance the national economy, mainly for capital investments in new fixed assets; financial assistance to collective farms; social and cultural events and defense. The share of expenditures on management decreased somewhat, while expenditures on military needs grew steadily and amounted to 56.8 billion rubles in 1940, or 32.6% of all expenditures of the USSR state budget. More than 60% of all financial resources states. Some negative traits financial system, which developed in the 1930s, persisted until the early 1990s, hindering the development of the independence and initiative of enterprises.

By this time, the sale of the harvest, which in the USSR is of exceptional importance for the entire economic life, is coming to an end. This is the start of a new business year. The unified state budget of the USSR includes both revenues and expenditures dedicated to the all-Union part of the budget, and revenues and expenditures of the union republics. In contrast to the usual procedure adopted in federal states, both of these parts - both 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 unified budget already after their approval by the supreme bodies of the republics. If republican revenues are not enough, then the budget deficit 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 all-Union significance, from foreign trade (except for income from State Trade Union of the Union Republics), 50% of income from concessions of all-Union significance, income from operations of the state treasury (credit, currency, etc.), income of all-Union departments and institutions, etc.

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

Non-tax republican incomes include: 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 CEC.

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

So. arr. in comparison with 1922/23, the budget of 1926/27 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 budgets as a percentage of the national income were 10.3% in 1926/27, then in the budget of foreign states in 1926 they were in%:

The revenue budget of the USSR, of necessity, still remains largely tax-based: in 1925/26 taxes accounted for 44.9% of the total. budget revenue, 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 expands and rises. productive forces. However, there are non-tax revenue sources that show very rapid growth, for example. 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 % under the following headings:

	Expenses	1924/25	1926/27
1.	Supreme control.	2,4	0,6
2	Control	3,0	2,8
3	Narkomvoenmor	14,0	12,7
4	Social-cult. needs	6,1	6,1
5.	Adm.-host. expenses	6,8	5,3
6.	Transport and communications	36,3	37,8
7.	Finance. national 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.	Increase in the capital of the State Bank and the People's Commissariat for Foreign Trade.	1,2	-
13.	Other expenses	1,5	1,4
	Total	100	100

If we compare the distribution of expenditures in the budget of the USSR for 1926/27 with the distribution of these expenditures in the budgets of S.-A. S. Sh., England and France, it can be seen that the costs of the army and navy amounted to 12.7% in the budget of the USSR - 12.7%, in B. Comm. PC. - 19.3%, in English - 16.6%, in French budgets - 13.1%. At the same time, it should be borne in mind that in the budgets of the capitalist countries, the share of expenditures caused by the entire imperialist policy is modern. 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 spending, foreign policy and colonies, the costs of eliminating the consequences of war, etc., then we can say that the costs caused by imperialism are in English. budget up to 82%, in French. - about 74%, in the budget of the Union. State. - about 70%, in German - about 60%. One payment of state debt absorbs in England 45.4%, in the Comm. PC. - 38.8, in France - 38.8, in Italy - 31.9 and in the USSR - 3.7% of the total budget expenditure. Therefore, the actual value of defense spending in our budget is much smaller. The picture becomes even clearer if we take the per capita spending on the army and navy in absolute terms. In England they are equal to 16 p. 47 kop. (per capita), in France - 10 rubles. 83 k., in Italy - 5 rubles. 86 k. and in the USSR - only 2 p. 71 kopecks (in pre-war rubles).

The budget of Russia was expressed in the amount of 3.452.550 thousand rubles. income at 3.382.913 thousand rubles. consumption. In addition to indirect taxes (708 million), revenues from the wine monopoly, which amounted to almost 900 million, were of great importance in the revenue budget. on loans - 424.078 thousand rubles In addition to military spending should be attributed to a large extent the cost of strategic railways. d., which constituted a significant part total expense on the railway construction, - 124.264 thousand rubles This was followed by huge expenses for the maintenance of the bureaucratic apparatus: according to the Ministry of Internal Affairs, they reached 180.383 thousand rubles. and for justice - 99.692 thousand rubles, while the 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 bore a purely military-bureaucratic character 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, as mentioned above, it was supposed to serve foreign policy goals.

The change in the budget of the USSR in recent years is characterized by a gradual decrease specific gravity administrative expenses and the increased weight of social and cultural expenses, and especially national economic ones. 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 the national income and directing it to finance the main branches of this economy and, in particular, to capital investments in it. Hence the special significance which in recent years has been acquiring in this budget expenditures for industry and electrification connected with the accomplishment of the tasks of industrialization and socialist economic construction in general. This explains the undoubted tension in the budget of recent years. In the future, it should decrease as capital investment in National economy will start to pay off and get stronger next to the budget credit system, due to which more and more people are financed. economy.

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

In fact, this is not so, and to be convinced of this, one must have a good idea of the difference between the Soviet budget and the current one.

Firstly, the public sector in the USSR covered almost the entire economy, and financial balance of the state, developed by Gosplan as part of the balance of the national economy, was in fact the balance of the public sector, including all income and expenses of state enterprises.

Secondly, tax system there was practically none. The lion's share of state budget revenues came from two sources - the turnover tax and deductions from the profits of enterprises. The basis of the turnover tax is the difference between the understated state wholesale prices (sales prices of state-owned enterprises) and the state retail prices(or so-called industry prices, equal to the selling price plus VAT, in cases where the sales tax was not collected at the retail level). Deductions from profits were made individually, in accordance with the plans of enterprises.

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

All this meant that almost any predetermined amount could be collected in the budget. It was worth, for example, to increase the planned deductions from profits and collect them in planned amounts, even if the enterprises were making losses. In this case, the enterprise lost working capital, but they were replaced by 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 trade deficit grew. But they got used to it as a free supplement 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 the planning and financial authorities still had limitations. So, it was impossible to refuse the income coming from the state trade in alcohol. And when this happened in 1985, there was a deficit in the budget literally immediately.

Nevertheless, the main difference between the Soviet budget and the budget of the country with market economy consisted in the fact that the first played a subordinate role and was displayed 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 always were, the prominent Soviet finance ministers Zverev and Garbuzov knew how to do it.

The structure of the state budget of the USSR is given in Table. 12.2 vs. Consolidated Budget Structure Russian Federation.

Table 12.2. The structure of revenues and expenditures 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

Soviet budget system has gone through several stages of development since 1922, when the USSR was formed. The Constitution of the USSR adopted in 1924 provided for the formation state budget. Its members included union budget, and the budgets of the Union republics. The formation of the revenue side of budgets was based on the principle of subordination. All enterprises and organizations were distributed among different levels of government and made deductions from profits to the appropriate budget. Thus, enterprises of union subordination, i.e., which were under the jurisdiction of union departments, made their payments from profits to the union budget, and enterprises of republican, regional, city subordination - to the corresponding budgets. local budgets, which included the budgets of autonomous republics, regional, regional, city, district and rural budgets, were not included in the state budget of the USSR.

The Regulations on the budgetary rights of the USSR and the union republics, approved by the Central Executive Committee and the Council of People's Commissars of the USSR on May 25, 1927, in order to give stability to the budgets of the union republics, they were assigned 99 % income from agricultural, commercial and income taxes levied on the territory of the given republic. In addition, the following were assigned to the republican budgets: revenues from subsoil; 50% of income from the profits of enterprises of all-Union significance, which are under the jurisdiction of republican bodies; 50 % income from concessions of all-Union significance; income from the sale of all state funds (both all-Union and republican); income from the return of all loans, including those issued to enterprises and organizations of republican significance from all-Union sources. The Union republics, in turn, had the right to establish a minimum list of revenues and expenditures included in local budgets, as well as the procedure for their compilation, consideration and approval.

The main revenue sources of the state budget of that period were deductions from the public economy and attracted funds from the population, which came through the taxation system and the placement of loans. According to the results of the implementation of the first five-year plan for the development of the national economy of the USSR, 74.9% of all incomes of the unified financial plan were public funds, attracted funds from the population - 17.9% and other income - 7.2%. The main budget expenditure items were expenditures on the national economy and social and cultural events. This trend in the development of budget expenditures continued in the future. In total, during the first five-year plan, 82.8 billion rubles, or 69% of all resources of the unified financial plan, were mobilized and redistributed through the budgetary system of the USSR.

In the future, the budget system of the USSR was also based on the commonality of sources of income. The Decree of the Central Executive Committee and the Council of People's Commissars of the USSR dated December 21, 1931 "On the Republican and Local Budgets" provided for the transfer of part of state revenues to the territorial budgets, in particular the turnover tax, proceeds from the sale of state loans, etc. The transfer of these funds was carried out in the form of percentage deductions from national taxes and income.

The final formation of the Soviet budgetary system is associated with the Constitution of the USSR of 1936, which reflected the strengthening of the centralized principle in the management of the national economy and state finances. In Art. 14 it was determined that the jurisdiction of the federal authorities included not only the approval of the state budget of the USSR and the report on its implementation, but also the establishment of taxes received by the union budget, the budgets of the union republics and local budgets.

In accordance with the Decree of the Council of People's Commissars of the USSR of July 10, 1938, local budgets were included in the state budget of the USSR, and then state social insurance budget.

The total amount of state budget revenues in 1933-1937 amounted to. 383.5 billion rubles, of which turnover tax - 258.4 billion rubles, or 67.4% of all income; deductions from profit - 24.2 million rubles. (6.3%); income tax and other taxes from enterprises and organizations - 7.1 billion rubles. (1.9%); taxes and fees from the population - 18.2 billion rubles. (4.8%); government loans - 24.2 billion rubles. (6.4%); state social insurance funds - 32.4 billion rubles. (8.5%); other income - 18.6 billion rubles. (4.7%).

During the Great Patriotic War budget financing becomes an emergency. Significant funds were attracted to the budget through the placement of state internal loans and the holding of money and clothing lotteries; Voluntary contributions from the population are becoming massive. The total amount of these sources of income accounted for about a quarter of all budgetary resources. Was created defense fund, in which in the very first months of the war the population contributed more than 142 billion rubles.

In the post-war years, the state budget was subordinated to the solution of the most important task - the elimination of the consequences of the war and the restoration of the destroyed economy of the country. The largest share of expenditures is directed to capital investments in industry and housing stock and to increase working capital enterprises. In addition, funds were directed to further strengthening the country's defense power, increasing state reserves and stocks, and social and cultural events. In 1950, state budget expenditures increased 2.4 times compared to 1940 and amounted to 413.2 billion rubles, of which 157.6 billion rubles fell on the national economy, and 116.7 billion on social and cultural events. rubles, defense - 82.8 billion rubles, the maintenance of government bodies - 13.9 billion rubles.

By the 70s of the 20th century, in the science of financial law and legislation, the opinion was established that the budget should be considered as financial plan And financial fund in their organic interaction. A recognized specialist in the field of financial law, M. I. Piskotin, in his fundamental work “Soviet Budgetary Law” (1971), reduced the understanding of the budget to the distribution and redistribution of national income, creating a nationwide fund Money in order to implement the tasks and functions of the state. Granting to administrative-territorial units, as well as to federal and autonomous republics, the right to their own budget was regarded by him as a way of the necessary territorial decentralization in the field of public finance.

During these years, the development of the state budget of the USSR was negatively affected by the general breakdown of the country's financial economy. Gradually, the share of the state budget in the country's financial resources decreased. In the eighth five-year plan (1966-1970), 71.3% of all the country's financial resources were accumulated in the budget, in the ninth (1971-1975) - 65%.

In the future, the budget system of the USSR remained virtually unchanged until 1990.