Test: General characteristics of budget revenues. Characteristics of revenues of the federal budget, constituent entities of the Russian Federation and municipal budgets General characteristics of non-tax revenues of funds
Introduction
1 Characteristics of budget revenues
3 Non-tax revenues
4 Revenues of budgets of different levels
4.1 Revenue federal budget
4.2 Budget revenues of the constituent entities of the Russian Federation
4.3 Local budget revenues
Conclusion
Literature
Introduction
Budget revenues express economic relations arising in the process of forming the main state fund cash between the state, enterprises, institutions, organizations and citizens and have a specific public purpose associated with the mobilization of funds at the disposal of the state. The form of manifestation of these relations is various types payments of enterprises, organizations and the population to the budget, received free of charge and irrevocably in accordance with the current budget and tax legislation in the country, at the disposal of public authorities and serve to ensure their functions. Budget revenues, on the one hand, are the result of the distribution of the value of the social product, and on the other hand, they are the object of further redistribution.
1 Characteristics of budget revenues
Compound budget revenues, their structure is organically related to the volume of social production and national income and is determined financial policy states. In budget revenues, revenues credited to budgets of other levels may be partially centralized budget system Russian Federation for targeted financing of enterprises, as well as free transfers. As part of budget revenues, the revenues of targeted budget funds are taken into account separately. Budget revenues are generated from tax, non-tax types of income and gratuitous transfers.
The balance of funds at the end of the previous year is included in the budget revenues of the current year.
According to budget classification Budget revenues are formed from five groups. The first group is represented by tax revenues, the second group - non-tax revenues, the third - gratuitous transfers from budgets of other levels, the fourth - income of targeted budget funds and the fifth - income from entrepreneurial and other income-generating activities. Tax revenues form the basis of the budget; we will begin with their characteristics.
2 Tax revenues
Taxes are the main source of income of any state and a mandatory attribute of any state.
Tax - mandatory, gratuitously and irrevocably levied on individuals and/or legal entities payment in the form of alienation of funds belonging to them by right of ownership, economic management or operational management in order to ensure the activities of the state and local government.
Tax revenues are considered paid income of the corresponding budget, the budget of a state extra-budgetary fund from the moment determined by the tax legislation of the Russian Federation, i.e. from the moment the taxpayer gives instructions credit organization on the transfer of funds to the budget of the appropriate level if there are funds in the payer’s account.
Tax payments have the following characteristics:
· collection is carried out on the basis of the law;
· compulsory and mandatory payment;
· individuality of payment;
· free payment for the taxpayer.
The regulatory function of taxes is associated with their impact on various aspects of economic and social relations. Taxes influence effective demand, stimulate or suppress investment processes business activity in general, may influence the introduction of new types of technologies, for example, environmental or resource-saving ones.
In order to establish a tax and be able to collect it, it is necessary to determine:
· taxpayer - an individual or legal entity;
· object of taxation – profit, income, property;
· tax base, expressed in cost (in rubles or other currencies), physical (sq. m. area or cubic m., tons) or other base;
tax period (month, quarter, year)
· tax rate (in rubles per unit, as a percentage of volume, etc.);
· tax calculation procedure;
· procedure and terms of payment.
If at least one element is missing, tax collection will not be possible.
Taxes are divided into direct, levied directly on income or property, and indirect - levied in the form of a premium to the price of goods, from turnover from the sale of goods and services.
Tax Code it is determined that, depending on their establishment, taxes and fees are divided into federal, regional and local.
Federal taxes and fees are those established by the Tax Code and obligatory for payment throughout the Russian Federation. Federal taxes and fees include:
1) value added tax;
2) excise taxes;
3) income tax individuals;
4) single social tax;
5) corporate income tax;
6) mineral extraction tax;
7) water tax;
8) fees for the use of fauna and water objects biological resources;
9) state duty.
From the above list it is clear that some taxes are mandatory for all payers, for example, income tax. Others are only for payers associated with certain types of activities - oil or fish production.
The list of regional taxes is much shorter and includes:
1) tax on property of organizations;
2) transport tax;
3) tax on gambling business;
It must be borne in mind that a real estate tax has not yet been introduced and with its introduction taxes on property of individuals and legal entities and land tax will be abolished.
The list of local taxes is even shorter and includes:
1) land tax;
2) tax on property of individuals;
3 Non-tax revenues
In accordance with the Budget Code, non-tax budget revenues include:
income from the use of property that is in state or municipal ownership; income received from the sale of property that is in state or municipal ownership;
income from paid services services provided by government bodies, as well as budgetary institutions that are federally owned, owned by constituent entities of the Russian Federation or municipally owned;
income in the form of financial assistance and budget loans received from budgets of other levels of the budget system.
Income from the use of state or municipally owned property may come in the form of rent when leasing the property.
IN state property there is a significant part of the stakes in non-state enterprises. In this case, income can come in the form of part of the profit (dividends) distributed at the end of the year.
In accordance with the Civil Code and the Federal Law “On State and Municipal Unitary Enterprises,” the owner of the property has the right to a portion of the profits from the activities of state and municipal enterprises.
Income in the form of financial assistance from budgets of other levels is established for each subject of the Russian Federation and each municipal formation annually in the law (regulatory act) on the budget for the next year.
Volumes non-tax revenues, with the exception of financial assistance, account for 3-5% of budget revenues and depend on the volume of property leased, on the volume of property planned for sale, on the development of the state or municipal sector of the economy.
Reserves for replenishing non-tax revenues are mainly associated with increasing the efficiency of use of property through effective regulation of rental rates and stimulating increased profitability of municipal enterprises. The sale of ineffective municipal property to investors will help reduce the cost of maintaining facilities. First of all, institutions financed from budgets.
4 Revenues of budgets of different levels
Regulatory budget revenues include federal and regional taxes and other payments, for which standards of deductions (in percentage) are established to the budgets of constituent entities of the Russian Federation or local budgets for the next financial year, as well as on a long-term basis (at least 3 years) for various types of such income.
For example, tax on imputed income is distributed according to the following standards:
to the federal budget – 30%;
to the budgets of the constituent entities of the Russian Federation – 15%;
to local budgets – 45%;
to the budget of the Federal Mandatory Fund health insurance - 0,5%;
to budgets territorial funds compulsory health insurance – 4.5%;
to the Fund's budget social insurance RF – 5%.
The deduction standards are determined by the law on the budget of that level of the budget system of the Russian Federation, which transfers regulatory revenues, or by the law on the budget of that level of the budget system of the Russian Federation, which distributes the regulatory revenues transferred to it from the budget of another level.
As a rule, the use of own and regulatory income does not fully solve the problem of balancing lower-level budgets. In such cases, the higher budget provides financial assistance to the lower one in the form of grants, subventions, subsidies or budget loans. Let us briefly describe each form of assistance.
Subsidies are budget funds allocated to a budget of another level on a free and irrevocable basis to cover current expenses. This form was the main one until 1994.
Transfer (normative-share subsidy) is 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 or the Fund for Financial Support of Municipal Entities, created respectively in the Federal Budget or in the budgets of the constituent entities of the Federation. The methodology for calculating standard-share subsidies is aimed at implementing horizontal equalization of territories' budget revenues per capita and providing them with financial assistance according to the same rules for all.
Subvention - budget funds provided to the budget of another level of the budget system of the Russian Federation or to a legal entity on a gratuitous and non-refundable basis for the implementation of targeted expenses. Subvention is issued for certain period, if it is not spent within the prescribed period or is spent for other purposes, the amounts of the subvention are subject to return to the budget from which it was received.
Subsidy - budget funds provided to the budget of another level of the budget system of the Russian Federation, to an individual or legal entity on the basis of shared financing of targeted expenses.
These methods are imperfect, lack stimulating properties and create a dependent mood among administrative-territorial entities. As a way to provide territorial budgets with the necessary funds, they cannot be excluded, because this will lead to multiple cash gaps and the need to apply for a loan to a higher budget.
Budget loan - budget funds provided to another budget on a repayable, gratuitous or reimbursable basis for a period of no more than six months within a financial year.
Budget compensation - amounts approved and transferred from the budget of one level to another to compensate for lost income or coverage additional expenses caused by decisions of authorities at another level.
4.1 Federal budget revenues
Federal budget revenues include the federal budget's own tax revenues, with the exception of tax revenues transferred in the form of regulatory revenues to the budgets of other levels of the budget system of the Russian Federation and non-tax revenues. In the process of executing the federal budget, its revenues may receive funds from mutual settlements from the budgets of constituent entities of the Russian Federation and other gratuitous transfers.
Tax revenues from the federal budget include:
federal taxes and fees, the list and rates of which are determined by the tax legislation of the Russian Federation. The proportions of their distribution in the order of budget regulation between budgets of different levels of the budget system of the Russian Federation are approved by the federal law on the federal budget for the next financial year for a period of at least three years, subject to a possible increase in the standards of contributions to lower-level budgets for the next financial year. The validity period of long-term standards can be reduced only if changes are made to the tax legislation of the Russian Federation;
customs duties, customs fees and other customs payments;
state duty.
Non-tax revenues of the federal budget include:
income from the use of state-owned property, income from paid services provided by budgetary institutions under the jurisdiction of government bodies of the Russian Federation in full;
part of the profit of unitary enterprises established in the Russian Federation and remaining after paying taxes and other obligatory payments, in the amounts established by the Government of the Russian Federation;
profit of the Bank of Russia remaining after paying taxes and other obligatory payments - according to the standards established federal laws;
Income from foreign economic activities. The federal budget's own revenues can be transferred
budgets of constituent entities of the Russian Federation and local budgets according to the standards established by the federal law on the federal budget for the next financial year for a period of at least three years and the Federal Law “On financial fundamentals local self-government in the Russian Federation.” The validity period of the standards can be reduced only if changes are made to the tax legislation of the Russian Federation.
The establishment of new types of taxes, their abolition or modification is possible only by introducing appropriate changes to the tax legislation of the Russian Federation.
Federal legislative bodies may establish new types of non-tax revenues, cancel or change existing ones after submission federal authorities executive power of its conclusion and only by introducing amendments to the Budget Code of the Russian Federation. Federal laws on amendments and additions to the tax legislation of the Russian Federation, which come into force from the beginning of the next financial year, must be adopted before the approval of the federal law on the federal budget for the next financial year.
Amendments and additions to the legislation of the Russian Federation on federal taxes and fees, which require their entry into force during the current financial year, are permitted only if appropriate changes and additions are made to the federal law on the federal budget for the current financial year.
Federal executive authorities provide tax credits, deferments and installments for the payment of taxes and other obligatory payments to the federal budget in accordance with the tax legislation of the Russian Federation within the limits of the provision of tax credits, deferments and installments for the payment of taxes and other obligatory payments, determined by the federal law on the federal government. budget for the next financial year.
Income from federal target budget funds is separately taken into account in federal budget revenues at the rates at 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.
4.2 Budget revenues of the constituent entities of the Russian Federation
The budget revenues of the constituent entities of the Russian Federation are generated from their own and regulating tax revenues, with the exception of revenues transferred by regulation to local budgets.
The budget revenues of the constituent entities of the Russian Federation fully receive income from the use of property owned by the constituent entities of the Russian Federation, and income from paid services provided by budgetary institutions under the jurisdiction of government bodies of the constituent entities of the Russian Federation.
Tax revenues of the budgets of the constituent entities of the Russian Federation include:
own tax revenues of the budgets of the constituent entities of the Russian Federation from regional taxes and fees, the list and rates of which are determined by the tax legislation of the Russian Federation. The proportions of their delimitation on an ongoing basis and distribution in the order of budget regulation between the budget of a constituent entity of the Russian Federation and local budgets are determined by the laws on the budget of a constituent entity of the Russian Federation for the next financial year and the Federal Law “On the financial foundations of local self-government in the Russian Federation”;
deductions from federal regulatory taxes and fees intended to be credited to the budgets of constituent entities of the Russian Federation according to the standards determined by the federal law on the federal budget for the next financial year, with the exception of income from federal taxes and fees transferred through budget regulation to local budgets.
Non-tax revenues of the budgets of the constituent entities of the Russian Federation are formed in accordance with the legislation, including at the expense of part of the profit of unitary enterprises created by the constituent entities of the Russian Federation and remaining after paying taxes and other obligatory payments to the budget in the amounts established by the laws of the constituent entities of the Russian Federation.
Own revenues of the budgets of the constituent entities of the Russian Federation from regional taxes and fees, as well as from federal taxes and fees assigned to the constituent entities of the Russian Federation, can be transferred to local budgets on an ongoing basis in whole or in part - in a percentage approved by the legislative (government) bodies of the constituent entities of the Russian Federation for a period of at least three years.
The validity period of the standards can be reduced only if changes are made to the tax legislation of the Russian Federation.
The powers of government bodies to generate budget revenues are determined by the Budget Code of the Russian Federation.
Legislative (executive) bodies of the constituent entities of the Russian Federation introduce regional taxes and fees, set the rates for them and provide tax benefits within the limits of the rights granted by the tax legislation of the Russian Federation.
Laws of the constituent entities of the Russian Federation on introducing amendments and additions to the tax legislation of the Russian Federation within the competence of the constituent entities of the Russian Federation, which come into force from the beginning of the next financial year, must be adopted before the approval of the laws of the constituent entities of the Russian Federation on the budget for the next financial year.
Amendments and additions to the legislation of the constituent entities of the Russian Federation on regional taxes and fees, assuming their entry into force during the current financial year, are allowed only if appropriate changes and additions are made to the laws of the constituent entities of the Russian Federation on the budget for the current financial year.
Executive authorities of the constituent entities of the Russian Federation provide tax credits, deferments and installments for the payment of taxes and other obligatory payments to the budgets of the constituent entities of the Russian Federation in accordance with the tax legislation of the Russian Federation within the limits for the provision of tax credits, deferments and installments for the payment of taxes and other obligatory payments, determined by the laws of the constituent entities RF about the budget.
The executive authorities of the constituent entities of the Russian Federation provide deferments or installment plans for the payment of taxes and other obligatory payments to the budgets of the constituent entities of the Russian Federation in terms of the amount of federal tax or fee received by the budget of the constituent entity of the Russian Federation, only if there is no debt on budget loans from the budget of the constituent entity of the Russian Federation to the federal budget and compliance size limit budget deficit of a constituent entity of the Russian Federation and the size government debt subject of the Russian Federation.
4.3 Local budget revenues
Local budget revenues are generated from their own revenues and revenues from deductions from federal and regional regulatory taxes and fees.
Local budgets receive full revenues from the use of municipally owned property and revenues from paid services provided by local governments and budgetary institutions under the jurisdiction of local governments.
The local budget also receives:
Allocations to finance the implementation of certain state powers transferred to local governments;
allocations to finance the implementation by local governments of federal laws and laws of constituent entities of the Russian Federation;
appropriations to compensate for additional expenses arising as a result of decisions taken by public authorities leading to an increase in budget expenditures or a decrease in budget revenues of municipalities;
other non-tax revenues received by local budgets in the manner and according to the standards established by federal laws, laws of constituent entities of the Russian Federation and legal acts of local governments.
Tax revenues of local budgets include:
own tax revenues of local budgets from local taxes and fees, determined by the tax legislation of the Russian Federation;
deductions from federal and regional regulatory taxes and fees transferred to local budgets of the Russian Federation and constituent entities of the Russian Federation in accordance with the procedure;
state duty, with the exception of state duty credited in accordance with Article 50 of the Budget Code of the Russian Federation to federal budget revenues, is at the rate of 100 percent at the location of the credit institution that accepted the payment.
Non-tax revenues of local budgets are taken into account and formed in accordance with the law, including from the part of the profit of municipal unitary enterprises remaining after paying taxes and other obligatory payments - in the amounts established by legal acts of local governments.
Revenues from local budgets can be transferred to budgets of other levels at rates (standards) determined by legal acts of local governments.
Representative bodies of local self-government introduce local taxes and fees, establish the rates for them and provide benefits for their payment within the limits of the rights granted to them by the tax legislation of the Russian Federation.
Legal acts of representative bodies of local self-government on introducing amendments and additions to the tax legislation of the Russian Federation within the competence of local government bodies, which come into force from the beginning of the next financial year, must be adopted before the approval of the local budget for the next financial year.
Amendments and additions to legal acts of representative bodies of local self-government on local taxes and fees, which are intended to enter into force during the current financial year, are allowed only if appropriate changes and additions are made to the legal act
representative body of local self-government on the local budget for the current financial year.
Local governments provide tax credits, deferments and installments for the payment of taxes and other obligatory payments to local budgets in accordance with the tax legislation of the Russian Federation within the limits of providing tax credits, deferments and installments for the payment of taxes and other obligatory payments, determined by legal acts of representative bodies of local government about the budget. They also determine the procedure for providing deferments and installment plans for the payment of taxes and other obligatory payments in terms of the amounts of federal taxes or fees, regional taxes or fees received by local budgets, only in the absence of debt on budget loans of the local budget to the budgets of other levels of the budget system of the Russian Federation and compliance with the maximum size of the local budget deficit and the size of the municipal debt established by the Budget Code of the Russian Federation.
Conclusion
Budget revenues create not only the material basis for the existence of the state itself, but also the basis for covering the needs for funds to perform the main part of the functions assigned to the state. Budget revenues must be considered, first of all, as a factor influencing aggregate consumption by influencing the level of profitability of social groups and types of activities. Collection of income allows you to have a certain influence on the choice of areas for using savings generated during economic activity, regulate demand and the structure of final consumption. Budget revenues can influence economic activity, the volume of output and technical equipment of production, the equilibrium of prices, and the sectoral and territorial placement of investments.
The regulatory capabilities of budget revenues, however, have certain limits. A high level of withdrawal of funds from enterprises and the population leads to a drop in economic activity, a decrease consumer spending, decrease aggregate demand on the market, which, accordingly, contributes to a fall in production volumes, higher prices, and a decrease in the actual gross national product produced.
Literature
1. Limonov A.M. "Local government in Russian Federation»: training manual– M., Publisher: Knizhny mir, 2002, - 220 p.
2. “Finance” - Denisova I.P., Ivanova O.B., Rukina S.N. - M.: Phoenix, 2008.
3. “State and municipal government, implementation of reforms”, Sapozhnikov A.A., Semkina O.S., Mokry V.S., - M.: Knorus, 2008, - 216 p.
4. Milyakov N.V. Taxes and taxation in the Russian Federation. Textbook. – M.: Book World, 2005.
5. Finance / ed. A.M. Kovaleva - M.: Finance and Statistics. - 2005.
6. Finance. Money circulation. Credit: Textbook for universities // ed.
7. prof. L.A. Drobozina - M.: Finance, Unity, 2005.
8. Budget system of the Russian Federation: textbook for universities, Petrozavodsk, 2003. 118 p.
9. Nikolaeva T.P. Budget system of the Russian Federation / Moscow International Institute of Econometrics, Informatics, Finance and Law. - M.: 2003. - 225 p.
Budget revenues- funds received free of charge in accordance with current legislation at the disposal of state authorities and local governments for the financial provision of their functions and tasks.
The Budget Code of the Russian Federation (Article 6) defines budget revenues as “monetary funds received by the budget, with the exception of funds that, in accordance with this Code, are sources of financing the budget deficit.” This definition does not reflect economic content budget revenues, but only states that not all funds received by the budget are its revenues.
Budget revenues are generated in accordance with the budget legislation of the Russian Federation, legislation on taxes and fees and other legislative acts.
The established principles of the budget system of the Russian Federation also determine the principles of organizing the budget revenue system. The most important of them are the following.
1. The principle of sufficiency. Budget revenues must provide the necessary public needs assigned to state authorities and local governments. In practice, this principle is implemented by legislatively assigning appropriate types of income to each government agency. The main indicator characterizing the degree of fulfillment of this condition is the value budget deficit. The principle of sufficiency is ultimately achieved by two methods: by reducing the expenditure obligations of a particular government body or by increasing the volume of its income (own and attracted) in accordance with current or projected needs.
2. The principle of stability of budget revenues. This principle is ensured by the fact that regulations, which determine the formation of income (tax, budget, customs legislation, acts regulating revenues from state and municipal property, from foreign economic activity, etc.) must be established for a long period of time to ensure the stability of budget revenues and the possibility of their forecasting and planning . At the same time, a high share of own income should be provided, assigned on a permanent basis, in whole or in part, to the corresponding budget.
At the same time, this principle presupposes the possibility of promptly changing the budget revenue system in case of unforeseen circumstances. This was clearly demonstrated by the global economic crisis of 2008-2009, when almost all states involved in its orbit were forced to urgently make changes to the revenue system of their budgets. In Russia, the fiscal burden on the economy as a whole and, above all, on its real sector, was seriously weakened. In particular, in accordance with the amendments adopted to the tax legislation at the beginning of 2009, the depreciation bonus was increased from 10 to 30%, the income tax rate was reduced from 24 to 20%, and a less burdensome procedure for collecting VAT (in fact) was introduced. Subjects of the Russian Federation received the right to establish a differentiated tax rate for small businesses within the range of 5-15%.
As experience has shown, such measures gave the greatest results in those countries where there was a stable, proven regulatory framework functioning of the budget revenue system.
3. In conditions of development fiscal federalism is of particular relevance the principle of relative autonomy of budget revenues at each level. It is based on a clear, long-term division of powers in the field of income and expenditure between the federation, its constituent entities and local governments. In accordance with the expenses assigned to the budget of a particular level, its revenues must also be assigned in an amount sufficient to cover them.
4. The principle of the optimal combination of tax and non-tax revenues at different phases economic cycle . In particular, overcoming crisis phenomena, according to J. Keynes, can be achieved by stimulating consumption through an increase in government spending. Increasing costs are mainly covered by tax revenues or by government (external and internal) borrowings. The implementation of this principle consists in establishing such a ratio of tax and non-tax revenues, which from a macroeconomic point of view is most appropriate and for a specific economic situation, since it restrains the growth of government borrowing.
An analysis of the formation of budget revenues in different countries, as well as in the Russian Federation in different historical periods, shows that, despite the variety of specific payments, there were and are two main types of budget revenues: mandatory payments individuals and legal entities, represented by various taxes and fees, and payments for use state property and national resources.
In accordance with the Budget Code of the Russian Federation (Article 41), budget revenues of all levels include tax and non-tax revenues, as well as gratuitous receipts. From the point of view of functional purpose, the income of target budget funds formed in the budgets of different levels of the budget system can be allocated to a separate group of budget revenues, if their creation is provided for by the current legislation of a certain state. At the same time, the income of target budget funds is taken into account separately as part of budget income, their formation and use are carried out in a special manner, the amount is determined annually by the law on the relevant budgets for the next financial year.
The specific composition of tax and non-tax revenues, gratuitous receipts depends on the system and methods of management, as well as on the economic and social problems solved by the state. For example, before Russia switched to market principles Mandatory non-tax payments predominated in budget revenues, allowing government bodies to most fully implement the administrative-command approach to mobilization financial resources at the disposal of the state; the forms and methods of mobilizing budget revenues had a strictly centralized collection system, had a pronounced fiscal nature and were based on the use of individual rates for enterprises in the relevant sectors of the economy. With the transition to market conditions management, fundamental changes have occurred in the composition of income and the forms of their mobilization: income began to be formed mainly on the basis tax payments, which meant their translation into legal basis regulated by law.
Play a decisive role in budget revenues tax revenues provided for by the tax legislation of the Russian Federation: federal, regional and local taxes and fees, as well as penalties and fines arising as a result of tax legal relations. In recent years, the share of tax revenues in the consolidated budget of the Russian Federation ranged from 85 to 92%. In the structure of federal budget revenues for 2008-2010. more than 80% comes from four tax sources: corporate income tax; value added tax on goods (work, services) sold on the territory of the Russian Federation; value added tax on goods imported into the territory of the Russian Federation; mineral extraction tax.
Tax payments characterized by the following features.
1. The establishment and collection of these payments is carried out on the basis of adopted legislative acts of the state, primarily its constitution.
2. A specific list of taxes, the procedure for their calculation and collection are determined by the tax code of the state.
3. The imperative nature of taxes, due to the first sign, means the unconditional obligation of the payer to pay the tax to the state on time and in full.
4. Individual gratuitousness of taxes, i.e. a specific taxpayer, having paid a tax, does not receive any benefit or compensation from the state. From an economic point of view, this feature manifests itself in one-way traffic
cost from the payer to the state.
5. All taxes paid are intended to financially support the activities of the state.
Non-tax revenues Compared to tax ones, they have the following differences.
Firstly, the mechanism for their establishment, calculation and collection is determined by a set of regulatory legal acts: the Civil Code of the Russian Federation, the Criminal Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation, federal laws regulating the use and privatization of state and municipal property, etc.
Secondly, they can be both mandatory (sanctions, fines) and non-binding in nature and levied respectively on a compulsory and voluntary basis, i.e. the basis for their occurrence may be the will of the payer himself. Non-tax revenues are to a greater extent characterized by a target orientation in their use.
Thirdly, their main types do not imply the establishment of specific rates, payment deadlines and other elements, which is typical for tax payments.
Fourthly, the majority of non-tax revenues are credited to a particular budget in full, being its own income. At the same time, non-tax revenues of any budget do not play a major fiscal role.
And finally, fifthly, the amount of the payment does not depend on the income (profit) of the payer and is not related to the results of its economic activities.
Non-tax revenues are an integral part of the own revenues of budgets at all levels of the budget system of the Russian Federation. In accordance with Art. 41 of the Budget Code of the Russian Federation these include:
Income from the use of property in state or municipal ownership (income received in the form of rent for the transfer of state and municipal property for paid use; funds from the transfer of property on bail and in trust management; funds received as interest on balances budget funds on accounts with the Central Bank of the Russian Federation and credit institutions; dividends on shares owned by state authorities and local governments, etc.);
Income from paid services provided by state authorities and local governments;
Income from the sale or other alienation of property in state or municipal ownership;
Funds received as a result of the application of civil, administrative and criminal liability measures (fines, confiscations, compensation), as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizure;
Other non-tax income.
A relatively high share of non-tax revenues in the budget of the Russian Federation was observed during periods of large-scale privatization. In 1998, it decreased significantly due to the economic crisis, the decline market value state ownership and, as a consequence, failure to implement privatization programs. Currently, in the context of reforming the budgetary sector, tasks are being set aimed at increasing the role of non-tax revenues and ensuring the stability of their receipts.
Free receipts, in accordance with Art. 41 of the Budget Code of the Russian Federation include:
Subsidies from other budgets of the budget system of the Russian Federation;
Subsidies from other budgets of the budget system of the Russian Federation (interbudgetary subsidies);
Subventions from the federal budget and (or) from the budgets of constituent entities of the Russian Federation;
Others intergovernmental transfers from other budgets of the budget system of the Russian Federation;
Free receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.
TO own budget revenues include tax revenues credited to budgets in accordance with the budget legislation of the Russian Federation and legislation on taxes and fees; non-tax revenues credited to budgets in accordance with the legislation of the Russian Federation, the laws of the constituent entities of the Russian Federation and municipal legal acts of representative bodies of municipalities, as well as income received in the form of gratuitous revenues (with the exception of subventions).
To analyze the structure, composition and dynamics of revenues of any budget, assessing the fiscal and stimulating role of a particular revenue source, the classification of budget revenues, i.e. their grouping according to a selected attribute (criterion), is important.
By collection method all budget revenues are divided into tax and non-tax (detailed characteristics were given above).
Depending on government system of the country distinguish between the income of the central and local budgets (in a unitary state) or the income of the federal budget, the income of the budgets of members of the federation and the income of local budgets (in a federal state). This classification is important when studying trends in the development of budget revenues at different levels. In accordance with the principles of fiscal federalism, the volume of budget revenues at each level of the budget system must be sufficient to cover the expenses within its competence.
By sources of education allocate income coming from legal entities and from the population. This division is primarily of socio-economic significance. From the point of view of budget formation, it does not matter from what source (from legal entities or individuals) the income came. At the same time, an analysis of the ratio of these types of income provides the necessary information when developing directions for socio-economic policy, shows the traditions that have developed in the state in the taxation system, and the level of legal culture in society. Thus, in developed democratic states, the population, as a rule, to a greater extent realizes its public legal function of supporting the state by directly paying taxes to the budget. IN developing countries The bulk of taxes are collected from the population indirectly, through indirect taxes.
By legal basis for collecting revenues to the budget distinguish between mandatory and voluntary payments. The vast majority of income goes to the budget on a mandatory basis, voluntary payments occupy a secondary place.
Of all the above classifications, the first two are of greatest importance, since they clearly show the trends in the development of budget revenues and provide the necessary information to determine reserves for their growth and areas for improvement.
The most important task in the field of budget revenues is not only to ensure their formation in the required volume, but also the correct distribution within the budget system, mainly by distinguishing revenues between the federal, regional and local budgets. In accordance with the principle of budget independence (Article 31 of the Budget Code of the Russian Federation), the budget of each level must have its own legislatively established sources of income and the possibility of receiving subventions from other budgets of the budget system of the Russian Federation.
The formation of budget revenues at various levels of the budget system of the Russian Federation has its own characteristics.
Federal budget revenues are formed only from their own income, part of which is transferred in whole or in part to the budgets of other levels of the budget system of the Russian Federation (accordingly, they are not included in federal budget revenues).
Tax revenues of the federal budget include income from federal taxes and fees, which are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the Russian Federation. In accordance with Art. 13 of the Tax Code of the Russian Federation, they include value added tax, excise taxes, personal income tax, unified social tax, corporate income tax, mineral extraction tax, water tax, fees for the use of fauna and for the use of aquatic biological resources. , state fee 1.
In addition, the federal budget revenues include income from the following taxes levied in accordance with those established by the Tax Code of the Russian Federation: special modes(Article 18 of the Tax Code of the Russian Federation): unified agricultural tax, payments under the simplified taxation system for small businesses, single tax on imputed income for certain types of activities, taxation when implementing production sharing agreements.
Approximately 85% of the total federal budget revenues are generated by value added tax, mineral extraction tax, and corporate income tax.
The composition of non-tax revenues of the federal budget, in contrast to the budgets of constituent entities of the Russian Federation and local budgets, includes, in addition to the above-mentioned income, deductions from the profits of the Bank of Russia, income from foreign economic activity, consular fees collected on the territory of the Russian Federation, income from transactions with the state material reserve. According to the Federal Law of August 20, 2004 No. 120-FZ, from January 1, 2005, non-tax revenues of the federal budget are also generated from the license fee for the production and distribution of ethyl alcohol, alcoholic and alcohol-containing products, customs duties and customs fees, and patent duties.
Budget revenues of the constituent entities of the Russian Federation are formed due to:
Tax revenues from established regional taxes, as well as from federal taxes and fees, deduction standards
and according to which they are determined by the Budget Code of the Russian Federation;
Non-tax revenues;
Gratuitous revenues, the decisive share of which is made up of interbudgetary transfers coming from budgets of other levels in the form of grants, subsidies and subventions.
At the same time, income regional budgets revenues from federal and regional taxes transferred to local budgets are not taken into account.
Tax revenues account for more than 85% of all budget revenues of the constituent entities of the Russian Federation. At the same time, revenues from regional taxes are subject to full crediting to the budget: tax on property of organizations, tax on gambling business, transport tax. However, budget legislation grants the constituent entities of the Russian Federation the right to transfer part of regional taxes to local budgets by establishing standards for deductions for them in accordance with the federal law of the Russian Federation (with the exception of the federal law on the budget of the Russian Federation or another law of the Russian Federation for a limited period of validity).
All regional taxes are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, are introduced by the laws of the constituent entities of the Russian Federation and are required to be paid on their territory. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine such elements of taxation as tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, reporting forms for it, as well as tax benefits and grounds for their use by taxpayers. This is due to the importance that these payments have for the formation of regional budgets, and their role as regulators of the economic and social development of the regions.
Of the total tax revenue of the constituent entities of the Russian Federation, approximately 80% comes from deductions from federal taxes and fees, such as income tax, personal income tax, excise taxes, mineral extraction tax, taxes levied in accordance with the special ones established by the Tax Code of the Russian Federation regimes, some fees and state duty. Since 2005, the composition of revenues from federal taxes and fees and the standards for deductions from them to the budgets of the constituent entities of the Russian Federation are determined by the Budget Code of the Russian Federation.
Non-tax revenues are represented in the budgets of the constituent entities of the Russian Federation mainly by income from the use and sale of property owned by the constituent entities of the Russian Federation, part of the profit of unitary enterprises created by the constituent entities of the Russian Federation remaining after paying taxes to the budget, income from paid services provided by regional authorities, as well as penalties for negative impact on the environment.
In conditions of significant differentiation in the socio-economic development of regions, interbudgetary transfers play a very significant role in the formation of regional budget revenues. According to the Ministry regional development In the Russian Federation, in terms of the volume of gross regional product per capita, the minimum and maximum values among regions differed in 2004 by 73 times, in 2006 - by 117 times, in fixed capital per capita in 2004 - by 184 times, and in 2006 . - 235 times. In 2008, there was an eleven-fold gap in budgetary provision between the ten richest and ten poorest constituent entities of the Russian Federation 2 .
As a result, the imbalance in the socio-economic development of the regions is growing, which is compensated by increasing the volume of interbudgetary transfers. The latter are provided to the budgets of the constituent entities of the Russian Federation from the federal budget in the form of subsidies to equalize the budgetary provision of the constituent entities of the Russian Federation, subsidies and subventions. In addition to interbudgetary transfers, gratuitous receipts to regional budgets also include gratuitous receipts from individuals and legal entities.
When forming the budget for 2010-2012. The task has been set to strengthen the own revenue base of the budgets of the constituent entities of the Russian Federation by transferring some taxes to this level of the budget system of the Russian Federation.
Revenues of local budgets (budgets of municipalities) are formed due to:
Income from local taxes and fees provided for by current legislation, including municipal legal acts;
Income from federal and regional taxes and fees, as well as taxes provided for by special tax regimes;
Non-tax revenues;
Free revenues in the form of interbudgetary transfers in the form of grants, subsidies and subventions.
In accordance with Art. 12 of the Tax Code of the Russian Federation, taxes and fees established by this Code and regulatory legal acts of representative bodies of local self-government and obligatory for payment in the territories of the relevant municipalities are recognized as local. Local taxes and fees are introduced by legal acts of representative bodies of local self-government, which have the right to determine such elements of taxation as tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for tax payment, reporting forms for it, tax benefits and grounds for their use by taxpayers . It is important to note that representative bodies of local self-government cannot establish and introduce taxes and fees that are not provided for by the Tax Code of the Russian Federation and other federal laws.
The formation of local budget revenues is carried out at the expense of tax revenues assigned to the corresponding type of local budget (budgets of settlements, budgets of city districts, budgets of municipal districts) by the Budget Code of the Russian Federation, as well as transferred by government bodies of the constituent entities of the Russian Federation and, in some cases, by local government bodies of other municipalities. education.
Tax revenues of the corresponding types of local budgets are generated through:
Local taxes - land tax (according to the standard 100%) and tax on property of individuals (according to the standard 100%);
Federal taxes, including taxes provided for by special tax regimes (personal income tax, unified agricultural tax, etc. - according to the standards established by the Budget Code of the Russian Federation for each type of local budget);
Federal taxes and fees, including taxes provided for by special tax regimes, and regional taxes subject to credit to the budgets of constituent entities of the Russian Federation and transferred by state authorities of these constituent entities and local budgets (Article 58 BK RF).
Tax revenues are credited to local budgets according to the standards established by the Budget Code of the Russian Federation; laws of the constituent entities of the Russian Federation regarding tax revenues subject to credit to the budgets of the constituent entities of the Russian Federation and transferred to local budgets; decisions of representative bodies of local self-government of municipal districts - in terms of tax revenues subject to credit to the budgets of municipal districts and transferred to the budgets of settlements.
According to the Russian Ministry of Finance, in 2008, tax revenues in the structure of local budget revenues amounted to 38.2%. At the same time, in their total amount, the main share was occupied by deductions from personal income tax - 68.6%, and income from local taxes - only 11.5%, including land tax - 10.3%, property tax on individuals - 1.2%. The share of non-tax revenues accounted for about 17% of local budgets’ own income, of which the bulk were
income from municipally owned property.
Non-tax revenues are represented in local budgets mainly by income from the use and sale of property in municipal ownership, income from the transfer of part of the profits of municipal unitary enterprises, income from leasing property under the operational management of local governments, payments for the use of natural resources, income from the provision of paid services by municipal institutions, income from the sale of property, as well as penalties for violation of the legislation of the Russian Federation.
Gratuitous receipts to local budgets include gratuitous receipts from other budgets of the budget system of the Russian Federation (including subsidies from the budgets of constituent entities of the Russian Federation to equalize the budgetary provision of municipalities, subsidies from the budgets of constituent entities of the Russian Federation, subventions from the budgets of constituent entities of the Russian Federation, other interbudgetary transfers from the budgets of constituent entities of the Russian Federation and local budgets, as well as gratuitous receipts from individuals and legal entities.
The characteristic features of the process of generating local budget revenues and their sources can be shown using the example of settlements located on the territory of the Plavsky district of the Tula region. First of all, there is a significant share of interbudgetary transfers to municipalities in regional budget expenditures: in 2008 - 34% and in 2009 - 33%. In the budget revenues of the municipal district in 2007-2009. more than 70% accounted for interbudgetary transfers. The budget revenues of most settlements were formed primarily through interbudgetary transfers, intermediate level tax revenues amounted to 23.6%, of which 13.6% came from personal income tax and 7.9% from land tax 3 .
The mechanism for replacing interbudgetary transfers with additional standards for deductions from federal and regional taxes and fees to local budgets, introduced in 2006-2008, could not be fully implemented. In 2008, the share of subventions in the income of individual municipal districts amounted to 50-60% of their income, with an average level of 23% for municipalities.
Thus, the task of strengthening the revenue base of local budgets does not lose its relevance. To solve this problem, the main direction is to improve the system of division of tax sources between the state and municipalities, assigning to the latter, in whole or in part, on an ongoing basis, certain regional taxes (organizational property tax, transport tax). Improving the functioning mechanism of land tax and personal property tax is also of great importance.
1 However, the classification of taxes as federal, regional or local does not mean that they go to the revenue of the corresponding budget. Therefore, not all of the listed taxes go to federal budget revenues. In accordance with the Federal Law of July 24, 2007 No. 198-FZ “On the federal budget for 2008 and for the planning period until 2010, income from the payment of, for example, personal income tax does not go to the federal budget, despite the federal status of the tax, and are subject to full credit to regional and local budgets.
2 See: Draft Concept for Improving Regional Policy in the Russian Federation; Siluanov A.G. Interbudgetary relations in the conditions financial crisis// Finance. - 2009. - No. 5. - P. 10.
3 Finance. - 2009. - No. 1. - P. 9.
(Materials are based on: A.G. Gryaznova. E.V. Markina Finance. Textbook. 2nd ed. - M.: Finance and Statistics, 2012)
Introduction
As you know, the state budget can be called the central link of the financial system, because it is from the moment the state adopts this document that finances become universal. On modern stage A distinctive feature of the budgets of many states is their increasing role in the redistribution of national income.
The material basis that allows for the formation of the main centralized fund of funds, which provides financing for the needs of the state and the performance of its functions and tasks, is federal budget revenues. The object of study of this work is the budget system of the Russian Federation. The subject of the study is federal budget revenues.
Purpose course work is to study the theoretical foundations and features of the formation of federal budget revenues, conduct analysis, and develop measures aimed at increasing and optimizing federal budget revenues.
Based on the set goal, the following tasks are solved:
- deepen theoretical understanding of federal budget revenues;
- compare and analyze statistical data on federal budget revenues;
- analyze problems in the field of generating federal budget revenues;
- development of specific measures to increase federal budget revenues.
The sources of information when writing the course work were regulations, works of domestic authors on this issue, periodicals, statistical reporting
1. General characteristics of budget revenues of the Russian Federation
1.1. The concept and role of the state budget
The state budget is an economic relationship between the state and subjects of all forms of ownership and individual citizens regarding the formation of a centralized fund of funds allocated for the implementation of national tasks and functions. The essence of the state budget of any country is determined by its socio-economic system, nature, tasks and functions of the state.
The state budget is the main financial plan for the formation and use of the national fund of funds. The definition reflects three essential features of a budget.
- It serves as a national fund of funds, which is created to cover government expenses. This feature of the budget is meant when in official documents and in the practice of government work they talk about financing from the budget, about the maintenance of certain bodies and institutions at the expense of the budget, about the attribution of certain expenses to the budget. A budget is not just a fund of funds. Such a fund never exists in its entirety, because As income is received, they are used to cover the planned expenses. The budget is only a plan for the formation and use of a national fund of funds. It is an estimate, a list of state income and expenses, agreed upon with each other, both in volume and in terms of receipt and use.
- The budget is the financial plan of the state. This sign is that it is a basic financial plan. Along with it, there are other, independent financial plans, in relation to which it occupies a leading place. The principle of annual budgeting is of great economic importance. By annually enshrining the State Budget in Law, it is possible to most fully take into account the economic state of the country, to use resources most rationally to carry out the activities provided for by the indicative plan (forecast) of economic and social development, choosing priority sectors and the level of material support for the population.
In conditions of severe economic crisis and inflation of the monetary system, long-term budget planning is impossible. Even planning a budget for the year requires periodic adjustments of individual indicators. The economic significance of the annual principle is that it provides the opportunity to most fully take into account the effectiveness of economic standards by which budget indicators are calculated, to more fully identify on-farm reserves, to analyze the growth or decline of production and its causes; determine additional revenues or emerging budget deficits.
- The essence of the state budget of any country is determined by its socio-economic system, nature, tasks and functions of the state. The essence of the state budget, as an economic category, is realized through distribution and control functions. Thanks to the first, funds are concentrated in the hands of the state and used to meet national needs; the second allows you to find out how timely and fully financial resources are available to the state, how the proportions actually develop in the distribution of budget funds, and whether they are used effectively.
The peculiarities of the state budget as an economic category leave an imprint on the functions it performs. The content of functions, the scope and object of their action are characterized by certain specifics.
Thus, the content of the distribution function of the budget is determined by the processes of redistribution of financial resources between different divisions of social production. The scope of the distribution function is determined by the fact that almost all participants in social production enter into relations with the budget. The main object of budget redistribution is net income; however, this does not exclude the possibility of redistribution through the budget of part of the cost of the necessary product, and sometimes of national wealth.
The control function lies in the fact that the budget objectively - through the formation and use of the state monetary fund - reflects the economic processes occurring in the structural units of the economy. Thanks to this property, the budget can “signal” how financial resources from different economic entities are coming to the state’s disposal, whether the size of the state’s centralized resources corresponds to the volume of its needs, etc.
The basis of the control function is the movement of budget resources, reflected in the corresponding indicators of budget revenues and expenditure assignments.
The state budget consists of two interrelated and complementary parts: revenue and expenditure. The revenue part shows where the funds come from to finance the activities of the state, which sections of society contribute the most of their income to the maintenance of the state. The expenditure part shows what funds accumulated by the state are used for.
Each country has its own budget structure. It is determined by the economic potential of the country, the scale of the tasks being solved by the state at a given stage of development, the role of the state in the economy, the state of international relations and a number of other factors. The sources of the state (central) budget are:
- direct and indirect taxes. They account for 80 to 90% of state revenues. The largest of them are - income tax, corporate income tax and value added tax;
- government loans. They are carried out through the issue and sale of government securities (bonds and treasury bills). Their share in the state budget ranges from 10 to 20%;
- issue (issue) of paper and credit money. Governments resort to this source if disposable income cannot finance the expenses incurred, i.e., when expenses exceed income.
1.2. Concept and types of state budget revenues. Budget classification
Budget revenues in accordance with Art. 6 of the Budget Code of the Russian Federation - these are funds received by the budget, with the exception of funds that are sources of financing the budget deficit. The formation of budget revenues is carried out on the basis of budget legislation, legislation on taxes and fees, legislation on other obligatory payments (Article 39 of the Budget Code of the Russian Federation).
Budget revenues are generated from tax, non-tax revenues and gratuitous receipts. In accordance with Art. 41 of the Budget Code of the Russian Federation, tax revenues of budgets include income from federal taxes and fees provided for by the legislation of the Russian Federation on taxes and fees, including taxes provided for by special tax regimes, regional and local taxes, as well as penalties and fines on them. Tax revenues of budgets differ significantly from non-tax revenues in the volume of revenues and the nature of legal regulation.
Budget revenues, depending on the level of the budget system, are divided into revenues of the federal budget, constituent entities of the Russian Federation and budgets of municipal districts, revenues of the budgets of city districts, budgets of intra-city municipalities of cities federal significance Moscow and St. Petersburg, budget revenues of urban and rural settlements.
Depending on ownership rights, budgets' own revenues are allocated. In accordance with Art. 47 of the Budget Code of the Russian Federation, budgets’ own revenues include:
a) tax revenues credited to budgets in accordance with the budget legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees;
b) non-tax revenues credited to budgets in accordance with the legislation of the Russian Federation, the laws of the constituent entities of the Russian Federation and municipal legal acts of representative bodies of municipalities;
c) income received by budgets in the form of gratuitous receipts, such as subsidies from other budgets of the budget system of the Russian Federation; subsidies from other budgets of the budget system of the Russian Federation (interbudgetary subsidies); interbudgetary transfers from other budgets of the budget system of the Russian Federation; gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.
Own income refers to those types of income that by the legislation of the Russian Federation (Article 47 of the Budget Code of the Russian Federation) are fully or partially assigned on a permanent basis to the corresponding budgets. A specific list and standards for transferring to budgets from certain types of income that form the budgets’ own revenues are determined in accordance with the Budget Code of the Russian Federation.
Budget tax revenues include:
a) federal taxes and fees, i.e. taxes and fees established in Art. 13 of the Tax Code of the Russian Federation and mandatory for payment throughout the Russian Federation (value added tax, excise taxes, personal income tax, unified social tax, corporate income tax, mineral extraction tax, water tax, fees for the use of wildlife objects and for the use of objects of aquatic biological resources, state duty);
b) regional taxes and fees, i.e. taxes and fees established by Art. 14 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code by the laws of the constituent entities of the Russian Federation and mandatory for payment in the territories of the constituent entities of the Russian Federation (organizational property tax, gambling tax and transport tax);
c) local taxes and fees, i.e. taxes and fees established by art. 15 of the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of municipalities (land tax and property tax for individuals);
d) taxes provided for by special tax regimes (for example, the unified agricultural tax);
e) penalties and fines. Penalties attributable to tax income, according to paragraph 1 of Art. 75 of the Tax Code of the Russian Federation, recognizes the amount of money that a taxpayer must pay in the event of payment of due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, at a later date than established by law about taxes and fees deadlines. Fines are applied in the form of monetary penalties in amounts that are also established in the legislation on taxes and fees.
The basis for the allocation of tax types of budget revenues is the tax method of generating public revenues, based on mandatory, individually gratuitous payments levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities (Article 8 of the Tax Code of the Russian Federation). The volume of revenues from tax revenues can be predicted in the revenue side of budgets, since they are systematic in nature; the law determines specific rates and payment deadlines.
Non-tax budget revenues can be voluntary or compulsory. Non-tax revenues differ from tax revenues “in the subject composition, content of the rights and obligations of participants in financial legal relations that arise in connection with the payment and transfer of non-tax revenues to the budget” 1 . The procedure for establishing and collecting non-tax revenues is regulated by regulatory legal acts of various types.
To non-tax budget revenues in accordance with clause 3 of Art. 41 of the BC RF include:
a) income from the use of property in state or municipal ownership, after paying taxes and fees provided for by the legislation on taxes and fees, with the exception of the property of autonomous institutions, state and municipal unitary enterprises, including state-owned ones;
b) income from the sale of property (except for shares and other forms of participation in capital, state reserves of precious metals and precious stones), located in state or municipal ownership, after paying taxes and fees provided for by the legislation on taxes and fees, with the exception of the property of autonomous institutions, state and municipal unitary enterprises, including state-owned ones. Proceeds from the sale of shares and other forms of participation in capital that are state-owned, owned by constituent entities of the Russian Federation, municipally owned in accordance with Art. Art. 94 - 96 of the Budget Code of the Russian Federation are sources of internal financing of deficits of the federal budget, the budget of constituent entities, and local budgets. Proceeds from the sale of state reserves of precious metals and other precious stones, reduced by the amount of payments for their acquisition, according to Art. 94 of the Budget Code of the Russian Federation, refer to sources of internal financing of the federal budget deficit;
c) income from paid services provided by budgetary institutions, after paying taxes and fees provided for by the legislation on taxes and fees;
d) funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, its constituent entities, municipalities, and other amounts of forced withdrawals, the list and standards for distribution of which between the budgets of the budget system are specified in Art. 46 BC of the Russian Federation;
e) means of self-taxation of citizens, to which, in accordance with Art. 56 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation” refers to one-time payments by citizens made to resolve specific issues local significance. The amount of payments in the order of self-taxation of citizens is set in absolute value equal for all residents of the municipality, with the exception of certain categories of citizens, the number of which cannot exceed 30% of the total number of residents of the municipality and for whom the amount of payments can be reduced. Issues of introducing and using one-time payments from citizens are resolved at a local referendum (gathering of citizens);
f) other non-tax revenues, among which the most significant in terms of revenue are customs duties and customs fees established by the Customs Code of the Russian Federation, as well as natural resource payments, including, for example, payments for the use of water bodies, subsoil resources, fees for negative impacts on the environment, established by acts of natural resource and land legislation - Water, Forest, Land Codes, Federal Law of April 24, 1995 N 52-FZ "On Fauna", Law of the Russian Federation of February 21, 1992 N 2395-1 "On Subsoil", Federal laws of December 30, 1995 N 225-FZ “On Production Sharing Agreements” and of January 10, 2002 N 7-FZ “On Environmental Protection”. The list of non-tax budget revenues is open.
The composition of budget revenues from the use of property in state or municipal ownership, specified in Art. 42 BC RF, as follows:
a) income received in the form of rent or other payment for the transfer for paid use of state and municipal property, with the exception of the property of autonomous institutions and state and municipal unitary enterprises, including state-owned ones;
b) funds received in the form of interest on budget balances in accounts with the Central Bank of the Russian Federation and credit institutions;
c) funds received from the transfer of property in state or municipal ownership (with the exception of the property of autonomous institutions and state and municipal unitary enterprises, including state-owned ones), as collateral, for trust management;
d) fees for using budget loans;
e) income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, its constituent entities or municipalities;
f) part of the profit of state and municipal unitary enterprises remaining after paying taxes and other obligatory payments;
g) other income provided for by the legislation of the Russian Federation from the use of property in state or municipal ownership, with the exception of the property of autonomous institutions and state and municipal unitary enterprises, including state-owned ones.
Income from the use of property in state or municipal ownership and paid services provided by budgetary institutions, funds from gratuitous receipts and other income-generating activities in the preparation, approval, execution of the budget and reporting on its execution are included in budget revenues after taxes and fees provided for by the legislation of the Russian Federation on taxes and fees. At the same time, taxes and fees paid on such income are considered tax revenues of budgets.
One of the main sources of non-tax revenues are proceeds from the sale and use of state and municipal property. Non-tax revenues from the sale of property in state or municipal ownership are generated from funds from the paid alienation of property owned by Russia, its constituent entities, municipalities, into the ownership of individuals and (or) legal entities (Article 1 of Federal Law No. 21 December 2001 N Federal Law "On the privatization of state and municipal property").
Through the use of state and municipal property, various types of non-tax revenues listed in Art. 42 BC RF. State authorities and local self-government bodies, within the framework of their competence, can transfer property that is in state or municipal ownership on collateral or in trust management in accordance with clause 4 of Art. 209 of the Civil Code of the Russian Federation. Income received from the transfer of collateral and from the activities of trust management of property in state or municipal ownership also refers to non-tax budget revenues.
State and municipal ownership may include shares in the authorized (share) capital of business partnerships and companies, as well as shares. Profit attributable to shares owned by the state or municipalities in authorized (share) capital, and dividends on shares owned by them are also taken into account as part of non-tax budget revenues. The source of replenishment of budget revenues is also that part of the profit of state and municipal unitary enterprises that remains after paying due taxes and other obligatory payments.
The legislation of the Russian Federation may also provide for other income from the use of property in state and municipal ownership.
The procedure for accounting for income from the use of property that is in state or municipal ownership may be determined in regulatory legal acts of a subordinate nature. For example, Decree of the Government of the Russian Federation dated June 24, 1999 N 689 approved the Procedure for accounting in federal budget revenues for the use of federal real estate assigned to scientific organizations, educational institutions, health care institutions, state museums, state cultural and art institutions, and its use.
To a certain extent, budget loans can be considered as budget revenues. In accordance with Art. 6 of the Budget Code of the Russian Federation, budget loans are funds provided by one budget to another budget of the budget system of the Russian Federation, to a legal entity (with the exception of state (municipal) institutions), to a foreign state, to a foreign legal entity on a repayable and reimbursable basis. In accordance with Art. 93.2 of the Budget Code of the Russian Federation, a budget loan can be provided to the Russian Federation, its subject, municipality or legal entity on the basis of an agreement concluded in accordance with the civil legislation of the Russian Federation, taking into account the specifics established by the Budget Code of the Russian Federation and other regulatory legal acts of the budget legislation of the Russian Federation, subject to conditions and within budget allocations, which are provided for by laws (decisions) on the budget. Borrowers are obliged to repay the budget loan and pay interest for using it in the manner and within the time limits established by the terms of the loan and (or) the agreement. Funds from the return of budget loans provided on a repayable and reimbursable basis, as well as fees for their use, are subject to transfer to the federal budget.
Free receipts include: grants and subsidies from other budgets of the budget system of the Russian Federation (interbudgetary subsidies); subventions from the federal budget and (or) from the budgets of the constituent entities of the Russian Federation; other interbudgetary transfers from other budgets of the budget system of the Russian Federation; gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.
Income from federal taxes and fees, regional and local taxes, other obligatory payments, other revenues that are sources of revenue generation for the budgets of the budget system of the Russian Federation, in accordance with Art. 40 BC of the Russian Federation are credited to the accounts of the authorities Federal Treasury for their distribution by these bodies in accordance with the standards established by the Budget Code of the Russian Federation, the law (decision) on the budget and other laws of the constituent entities of the Russian Federation and municipal legal acts adopted in accordance with the provisions of this Code, between the federal budget, budgets of the constituent entities of the Russian Federation, local budgets, as well as budgets of state extra-budgetary funds in cases provided for by the legislation of the Russian Federation.
The bodies of the Federal Treasury, in accordance with the procedure established by the Ministry of Finance of the Russian Federation, keep records of income received into the budget system of the Russian Federation and distribute them between budgets in accordance with the budget classification code of the Russian Federation specified in settlement document to credit funds to the account of the Federal Treasury.
The creation of a single account of the Federal Treasury for accounting for income and funds of the federal budget is one of the main stages in the formation of treasury execution of the federal budget and is aimed at centralizing accounting and optimizing the movement of income and funds of the federal budget. 2 The procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system was approved by Order of the Ministry of Finance of Russia dated December 16, 2004 N 116n. 3
The introduction of a single account of the Federal Treasury makes it possible to ensure compliance with the standards for the distribution of income between levels of the budget system. With the introduction of a single account of the Federal Treasury, taxpayers were removed from budget legal relations. It is the Federal Treasury authorities that calculate how much taxes and fees and non-tax revenues have been paid, take this information into account when determining the total volume of a particular income received in a particular territory, and determine how this income should be distributed between the federal and regional budgets.
Funds are considered to have been received into the revenues of the corresponding budget of the budget system of the Russian Federation from the moment they are credited to the single account of this budget.
Budget classification.
As part of the budget classification, income is grouped by sources and methods of obtaining them.
Budget revenues are generated from tax and non-tax revenues, as well as gratuitous transfers. Also, the balance of funds at the end of the previous year is included in the current year budget.
Tax income includes federal, regional taxes and fees of constituent entities of the Russian Federation and local taxes and fees provided for by tax legislation, as well as penalties and fines.
According to the procedure and conditions of enrollment, budget revenues are divided into their own and regulating budget revenues.
Own revenues of budgets are types of income assigned by the legislation of the Russian Federation on an ongoing basis, in whole or in part, to the corresponding budgets. Own budget revenues include: tax revenues established by the legislation of the Russian Federation, tax revenues and gratuitous transfers.
Regulatory budget revenues include federal and regional taxes and other payments with established standards for deductions (as a percentage) to budgets of other levels for the next financial year, as well as on a long-term basis (for at least three years).
2. Analysis of the structure and dynamics of revenues of the federal budget of the Russian Federation (2008-2011)
The federal budget is the first level of the budget system of the Russian Federation. In fact, the federal budget is the main financial plan of the state and is approved by the Federal Assembly in the form of a federal law. It is the federal budget that is the main means of redistributing national income and gross domestic product.
If we consider the features of tax revenues to the federal budget, we should make a breakdown by type of taxes and then present it in the form of a table:
Table 1 - Tax revenue to the federal budget
for 2008-2011, billion rubles
| Types of income |
Years |
|||
| 2008 |
2009 |
2010 |
2011 |
|
| |
2 153,8 |
2 538,7 |
3 426,3 |
3 326,0 |
| |
2 012,1 |
2 376,2 |
2 712,1 |
2 232,0 |
| income tax* |
238,0 |
218,3 |
206,0 |
259,0 |
| personal income tax* |
0,0 |
0,0 |
0,0 |
0,0 |
| VAT* |
881,3 |
1 170,3 |
1 070,0 |
1 120,8 |
| excise taxes* |
265,1 |
286,9 |
117,2 |
84,8 |
| taxes on total income* |
5,8 |
8,9 |
167,2 |
0,0 |
| |
222,5 |
225,9 |
434,4 |
483,0 |
| taxes on foreign currency purchases* |
2,4 |
0,0 |
0,0 |
0,0 |
| |
390,7 |
411,3 |
693,6 |
0,0 |
| other taxes and fees* |
6,2 |
54,6 |
23,7 |
284,4 |
| Non-tax revenues |
124,5 |
162,5 |
714,2 |
1 094,0 |
As can be seen from the data in table. 1, taxes on foreign economic activity actually decrease in 2011, although before that they increased. But the amounts of VAT, income tax, and natural resource payments are growing. Non-tax revenues are also growing, which is clearly evident in 2010-2011.
If we consider the structure of tax revenues in the context of individual taxes in the budget revenues of the Russian Federation, we can compile the following table:
Table 2 - Structure of tax revenues, %
| Types of income |
% | |||
| 2008 |
2009 |
2010 |
2011 |
|
| Total income excluding targeted budget funds |
100 |
100 |
100 |
100 |
| Tax revenues, incl. |
93,42 |
93,6 |
79,2 |
67,1 |
| income tax* |
11,05 |
8,6 |
6,0 |
7,8 |
| personal income tax* |
0 |
0 |
0,0 |
0,0 |
| VAT* |
40,92 |
46,1 |
31,2 |
33,7 |
| excise taxes* |
12,31 |
11,3 |
3,4 |
2,5 |
| taxes on total income* |
0,27 |
0,35 |
4,9 |
0,0 |
| payments for the use of natural resources* |
10,33 |
8,9 |
12,7 |
14,5 |
| taxes on foreign currency purchases* |
0,11 |
0 |
0,0 |
2,0 |
| taxes on foreign economic activity* |
18,14 |
16,2 |
20,2 |
0,0 |
| other taxes and fees* |
0,02 |
0,7 |
8,6 |
|
| Non-tax revenues |
5,78 |
6,4 |
20,8 |
32,9 |
The table shows that the share of non-tax revenues to the budget increases from 5.38% in 2008 to 32.9% in 2011. Thus, the role of tax revenues is noticeably reduced. 33.7% of budget revenues are VAT, that is, an indirect tax.
The main tax revenues are indirect taxes, which indicates an insufficiently rational structure of revenue sources. Since indirect taxes are essentially surcharges on the price of a product that are borne entirely by end consumers, the net effect of excessive indirect taxes is to reduce domestic purchasing demand and consequently reduce a country's economic development potential.
The role of natural resource taxes is increasing somewhat - their share is already beginning to exceed 14%, which indicates an increase in the efficiency of use of natural resources by the state, when private organizations are given the right to develop and receive them big income. However, this indicator is still far from VAT.
Next, let’s imagine the change in income indicators in 2011 prices:
Table 3 - Federal budget revenues in 2011 prices.
| Types of income |
Years |
|||
| 2008 |
2009 |
2010 |
2011 |
|
| Total income excluding targeted budget funds |
3 101,3 |
3 176,0 |
3 827,2 |
3 326,0 |
| Tax revenues, incl. |
2 897,3 |
2 972,7 |
3 029,4 |
2 232,0 |
| income tax* |
342,7 |
273,1 |
230,1 |
259,0 |
| personal income tax* |
0,0 |
0,0 |
0,0 |
0,0 |
| VAT* |
1 269,1 |
1 464,1 |
1 195,2 |
1 120,8 |
| excise taxes* |
381,8 |
358,9 |
130,9 |
84,8 |
| taxes on total income* |
8,4 |
11,1 |
186,8 |
0,0 |
| payments for the use of natural resources* |
320,4 |
282,7 |
485,2 |
483,0 |
| taxes on foreign currency purchases* |
3,4 |
0,0 |
0,0 |
0,0 |
| taxes on foreign economic activity* |
562,6 |
514,5 |
774,8 |
0,0 |
| other taxes and fees* |
9,0 |
68,3 |
26,5 |
284,4 |
| Non-tax revenues |
179,3 |
203,3 |
797,7 |
1 094,0 |
As can be seen from the table, in 2011, general and tax revenues are declining in real terms, which is undoubtedly a negative factor. Moreover, revenues from such key taxes as VAT, excise taxes, income tax and natural resource taxes are declining. In parallel, there is an increase in non-tax revenues. This situation is not optimal - on the contrary, with the growth of market relations, non-tax revenues of the state should not have such a significant impact on its income, much less increase their influence so sharply. True, it is partly explained by the transfer of customs payments to the category of non-tax revenues.
Next, let’s look at how the growth rates of the main budget indicators changed:
Table 1 - Comparison of growth rates of key indicators (in 2011 prices)
| Growth rate |
2008 |
2009 |
2010 |
2011 |
| TO previous year |
||||
| GDP |
1,98% |
6,02% |
8,99% |
3,94% |
| Total income |
26,37% |
8,86% |
-10,12% |
-8,52% |
| Tax revenues |
17,84% |
7,00% |
0,21% |
-17,53% |
| - federal budget |
17,09% |
2,60% |
1,91% |
-26,32% |
| - territorial budgets |
20,41% |
21,62% |
-4,56% |
8,87% |
From the table above it is clearly seen that in 2011 GDP growth slowed down, since 2010 incomes have been declining and tax revenues have been growing slightly. In general, GDP growth significantly outpaces the growth of budget revenues (22.5% versus 13.1%), even more so than the growth of tax revenues. So far, only tax revenues from territorial budgets have a normal growth rate.
Thus, another problem has been identified - the growth rate of tax revenues to the budget is clearly insufficient, despite the growth of GDP. In addition, they are still dominated mainly by indirect taxes. Natural resource payments have not yet taken the necessary place in budget tax revenues.
The current decline in tax revenues makes the 2011 budget smaller compared to the 2010 budget, that is, the expenses and revenues of this budget will be lower.
3. Formation of reserve funds in the Russian Federation
A) Reserve Fund of the Russian Federation;
The Reserve Fund of the Russian Federation was formed on February 1, 2008, after the division of the Stabilization Fund into the Reserve Fund and the National Welfare Fund of Russia.
In contrast to the Stabilization Fund of the Russian Federation, in addition to federal budget revenues from oil production and export, sources of formation Reserve Fund Federal budget revenues from gas production and export are also included. The reserve fund represents a part of the federal budget funds that are subject to separate accounting and management for the purpose of carrying out an oil and gas transfer in the event of insufficient oil and gas revenues to financially support the specified transfer.
The Federal Law on the Federal Budget for the next financial year and planning period establishes the standard value of the Reserve Fund in an absolute amount determined on the basis of 10 percent of the volume of gross domestic product projected for the corresponding financial year, specified in the Federal Law on the Federal Budget for the next financial year and planning period .
The reserve fund is formed from:
- oil and gas revenues of the federal budget in an amount exceeding the amount of oil and gas transfer approved for the corresponding financial year, provided that the accumulated volume of the Reserve Fund does not exceed its standard value;
- income from managing the Reserve Fund.
If oil and gas revenues are insufficient to form an oil and gas transfer, the federal law on the federal budget for the next financial year and planning period approves the maximum volume of use of the Reserve Fund for financial support of the specified transfer.
The reserve funds are used to finance unforeseen expenses, including emergency restoration work to eliminate the consequences of natural disasters and other emergencies that occurred in the current financial year.
The Federal Law on the Federal Budget for the next financial year and planning period may provide for the use of funds from the Reserve Fund for early repayment state external debt of the Russian Federation.
The Ministry of Finance of the Russian Federation, during the execution of the federal budget, has the right, in the manner established by the Government of the Russian Federation, to use, without making changes to the federal law on the federal budget for the next financial year and the planning period, the funds of the Reserve Fund for the financial support of oil and gas transfers in the event that those actually received in the transfer are insufficient for its implementation. the reporting period of the current financial year of oil and gas revenues of the federal budget.
The management of the Reserve Fund is carried out by the Ministry of Finance of the Russian Federation in the manner established by the Government of the Russian Federation. Certain powers to manage the resources of the Reserve Fund may be exercised by the Central Bank of the Russian Federation. The goals of managing the resources of the Reserve Fund are to ensure the safety of the funds of the specified fund and a stable level of income from their placement in the long term. Managing the Reserve Fund in order to ensure a stable level of income from their placement in the long term allows for the possibility of obtaining negative financial results in short term. The funds of the Reserve Fund may be placed in foreign currency and the following types financial assets denominated in foreign currency:
- debt obligations of foreign states, foreign government agencies and central banks;
- debt obligations of international financial organizations, including those issued by securities;
- deposits and balances on bank accounts in foreign banks and credit institutions;
- deposits and balances in bank accounts with the Central Bank of the Russian Federation.
The Ministry of Finance of the Russian Federation publishes monthly information on the receipt and use of oil and gas revenues of the federal budget, the amount of assets of the Reserve Fund and the National Welfare Fund at the beginning of the reporting month, the transfer of funds to these funds, their placement and use in the reporting month. Also, by decision of the Government of the Russian Federation, information on the income and expenses of the Reserve Fund will be classified until February 1, 2012.
The corresponding decree was signed by Prime Minister Vladimir Putin on April 21. According to it, in the next two years the Ministry of Finance will not be obliged to publish on the Internet data on the size of the assets of the Reserve Fund and the National Welfare Fund, information on the volume of funds received into their accounts, where they are located and how they are used. In addition, until January 1, 2013, the Ministry of Finance will stop posting on its website information about the size and directions of expenditure of the nave
etc.............
Budget revenues, as established in the Budget Code of the Russian Federation, are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of public authorities of the Russian Federation, constituent entities of the Russian Federation and local governments. Budget revenues include tax and non-tax revenues, as well as gratuitous transfers. Separately, the income of target budget funds is taken into account as part of budget revenues (Fig. Composition of budget revenues Budget revenues are formed in accordance with the budget and...
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Introduction
Budget revenues express the economic relations that arise in the process of forming the main state fund of funds between the state, enterprises, institutions, organizations and citizens and have a specific public purpose associated with the mobilization of funds at the disposal of the state. The form of manifestation of these relations are various types of payments from enterprises, organizations and the population to the budget, which are received free of charge and irrevocably in accordance with the current budget and tax legislation in the country, at the disposal of public authorities and serve to ensure their functions. Budget revenues, on the one hand, are the result of the distribution of the value of the social product, and on the other hand, they are the object of further redistribution.
Characteristics of budget revenues
The composition of budget revenues and their structure are organically related to the volume of social production and national income and are determined by the financial policy of the state. Budget revenues may partially centralize revenues credited to the budgets of other levels of the budget system of the Russian Federation for targeted financing of enterprises, as well as gratuitous transfers. As part of budget revenues, the revenues of targeted budget funds are taken into account separately. Budget revenues are generated from tax, non-tax types of income and gratuitous transfers.
The balance of funds at the end of the previous year is included in the budget revenues of the current year.
In accordance with the budget classification, budget revenues are formed from five groups. The first group is represented by tax revenues, the second group - non-tax revenues, the third - gratuitous transfers from budgets of other levels, the fourth - income of targeted budget funds and the fifth - income from business and other income-generating activities. Tax revenues form the basis of the budget; we will begin with their characteristics.
Tax revenues
Taxes are the main source of income of any state and a mandatory attribute of any state.
Tax is a mandatory, free and irrevocable payment collected from individuals and/or legal entities in the form of alienation of funds belonging to them by right of ownership, economic management or operational management in order to ensure the activities of the state and local government.
Tax revenues are considered paid income of the corresponding budget, the budget of a state extra-budgetary fund from the moment determined by the tax legislation of the Russian Federation, i.e. from the moment the taxpayer gives an order to a credit institution to transfer funds to the budget of the appropriate level if there are funds in the payer’s account.
Tax payments have the following characteristics:
· collection is carried out on the basis of the law;
· compulsory and mandatory payment;
· individuality of payment;
· free payment for the taxpayer.
The regulatory function of taxes is associated with their impact on various aspects of economic and social relations. Taxes influence effective demand, stimulate or suppress investment processes, business activity in general, and can influence the introduction of new types of technologies, for example, environmental or resource-saving ones.
In order to establish a tax and be able to collect it, it is necessary to determine:
· taxpayer - an individual or legal entity;
· object of taxation - profit, income, property;
· tax base, expressed in cost (in rubles or other currency), physical (sq. m. area or cubic m., tons) or other base;
tax period (month, quarter, year)
· tax rate (in rubles per unit, as a percentage of volume, etc.);
· tax calculation procedure;
· procedure and terms of payment.
If at least one element is missing, tax collection will not be possible.
Taxes are divided into direct, levied directly on income or property, and indirect - levied in the form of a premium to the price of goods, from turnover from the sale of goods and services.
The Tax Code determines that, depending on their establishment, taxes and fees are divided into federal, regional and local.
Federal taxes and fees are those established by the Tax Code and obligatory for payment throughout the Russian Federation. Federal taxes and fees include:
1) value added tax;
2) excise taxes;
3) tax on personal income;
4) unified social tax;
5) corporate income tax;
6) mineral extraction tax;
7) water tax;
8) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
9) state duty.
From the above list it is clear that some taxes are mandatory for all payers, for example, income tax. Others are only for payers associated with certain types of activities - oil or fish production.
The list of regional taxes is much shorter and includes:
1) tax on property of organizations;
2) transport tax;
3) tax on gambling business;
It must be borne in mind that a real estate tax has not yet been introduced and with its introduction taxes on property of individuals and legal entities and land tax will be abolished.
The list of local taxes is even shorter and includes:
1) land tax;
2) tax on property of individuals;