General characteristics of non-tax income of funds. Test: General characteristics of budget revenues
Ticket No. 18. Budget revenues and their characteristics.
Budget revenues are funds received free of charge and irrevocably in accordance with the law at the disposal of state authorities and local governments.
The main source of formation is national income, namely that part of it that constitutes the income of economic entities received during the primary distribution.
These include:
1. entrepreneurial profit; 2. wages of employees; 3. income of employed persons; 4. rent of land owners; 5. loan interest.
Budget revenues consist of:
1. Tax revenues provided for by law include:
Federal taxes and fees (VAT, excise taxes, customs duties, corporate income tax, personal income tax, tax on transactions with securities, payments for the use of natural resources);
Regional taxes and fees;
Local taxes and fees;
Penalties, fines.
2. Non-tax ones include:
Income from the use of property that is in state and municipal ownership after paying taxes and fees under current legislation.
Income from the sale of state and municipal property;
Income from paid services provided by budgetary institutions;
Funds received as a result of the application of civil, criminal and administrative measures.
3. Free and non-refundable transfers:
Financial assistance from budgets of other levels in the form of grants and subsidies. Subsidies are budget funds provided to the budget of another level of the budget system on a gratuitous and irrevocable basis.
Subventions from federal and regional compensation funds. Subvention is budget funds provided to a budget of another level, or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses. A subsidy is budget funds provided to the budget of another level of the budget system to an individual or legal entity on the basis of shared financing of targeted expenses.
Ticket number 19. Budget deficit and methods of covering it.
The central place in the financial system of any state is occupied by the state budget - the financial plan of the state that has the force of law (list of income and expenses) for the current (fiscal) year. In modern conditions, a budget deficit has become a typical phenomenon for the state budget of most countries.
Budget deficit is the excess of budget expenditures over its revenues; As a rule, the state budget deficit reflects an unstable situation in economic and financial activities, and is covered by finding internal sources of financing, government loans, and sometimes by issuing paper money that is not backed by the commodity mass. Typically, budget deficits are associated with inflation. The external source of financing the budget deficit is loans from international financial organizations, mainly the IMF.
It should be noted that the state budgets of Western countries with developed market economies are also chronically deficient and have a budget deficit of 10 to 30%.
Interestingly, in the early 90s, the state budget surplus was 9.3% of GDP. The state budget deficit reached a record level in Kuwait in the early 80s and amounted to more than 60% of GDP. And the United States has the largest government budget deficit in absolute terms in the world. In the early 90s, it reached $290 billion, or 4.8% of GDP, which, by international standards, is considered not dangerous for the economic development of the country (17).
Every government in its activities strives to ensure that the revenue side of the budget is equal to the expenditure side. Their correspondence is called “income balance”.
In reality, the expenditure side, as a rule, exceeds the revenue side. The emergence of a budget deficit is due to many reasons, among which the following can be identified: a decline in social production, inflated costs for the implementation of adopted social programs, increased defense costs, the growth of the “shadow” sector of the economy, an increase in the marginal costs of social production, and the massive release of “empty” money. Of particular importance are the decline in production and the growth of the “shadow” sector of the economy. The presence of these reasons leads to a decrease in the tax base. In the first case, there is a reduction in production, the profit received decreases, and therefore, budget revenues decrease. As a result, the budget revenue plan is not fulfilled. In the second case, enterprises stop paying taxes altogether. After all, the “shadow” economy differs from the regular (“legal”) one only in that firms and enterprises operating in it are not registered anywhere and, therefore, do not pay any taxes. Government bodies do not see them; they are in the “shadow”. As of 2003, up to 40% of GDP was produced in the “shadow”.
The mechanism of a market economy works most clearly when the state manages to make ends meet and equalize budget revenues with expenses. However, states are increasingly faced with budget deficits, and then the question arises of how and with what to cover the budget deficit. It should be borne in mind that any method of covering the deficit is accompanied by increased inflation and leads to a slowdown in economic development. But if this is not done in a timely manner, delays in overcoming the budget deficit further increase the destabilizing factors of economic development.
There are several ways to cover the budget deficit. Let's look at the main ones.
The first method boils down to the fact that it is financed by issuing additional banknotes. This measure creates the appearance of a quick solution to the country’s financial problem, but in fact has very negative economic consequences, because it places a burden on the shoulders of the population and leads to a sharp acceleration of inflation processes. Each additional monetary unit that enters circulation through a “hole” in the budget is equivalent to inferior money, because it is not backed by a commodity mass of products and services, it widens the gap between inflationary demand and the real supply of goods.
The second way is that to cover the deficit the state resorts to borrowing from the central bank. At first glance, it seems that such a measure is not accompanied by inflation of money, but it only seems so. Inflation occurs here too, but it occurs more slowly and in more civilized forms. In fact, let us assume that the government borrowed the nth amount of money from the central bank and returned the loan to the bank at the appointed time with interest. But, having paid the bank today, the state is forced to turn to it tomorrow for new loans, which are currently not secured by commodity assets. As a result, there is a gradual inflationary swelling of the money supply.
The third way to cover the deficit is that the state issues and places its debt obligations in the form of government loan bonds. This type of financing does not appear to be inflationary in nature. The volume of banknotes is not increasing, but the destabilizing effect and the possibility of developing inflationary processes are obvious. The fact is that the issue of bonds and the withdrawal of money from the population reduces investment in the economy and limits the supply of goods. In addition, the issuance of government debt is accompanied by an increase in interest rates for loans provided, which also limits the size of investment. As a result, the same thing happens - economic development is slowed down, supply is reduced, and inflationary disequilibrium in markets worsens. Thus, any of the listed methods of covering the budget deficit is evil and is an economic disaster for the country. And yet, if a disaster occurs and a budget deficit appears, then preference should be given to the third method.
| " |
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. At the present 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 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.
The purpose of the 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 becomes 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 a 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 urban districts, budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg, revenues of the budgets 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, laws of 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, in accordance with 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 the legislation on 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, in accordance with 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 of local importance. The amount of payments in the order of self-taxation of citizens is established 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 in 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 payment of 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 may 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, on the terms and within the limits of budgetary allocations 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 of the Budget Code of the Russian Federation are credited to the accounts of the Federal Treasury bodies 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, the budgets of the constituent entities of the Russian Federation, local budgets, as well as the budgets of state extra-budgetary funds in cases provided for by the legislation of the Russian Federation.
The Federal Treasury authorities, 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 among budgets in accordance with the budget classification code of the Russian Federation specified in the settlement document for crediting funds to the account of the Federal Treasury authorities.
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’s 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 revenues 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 them and receive large incomes. 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, non-tax revenues are growing. 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% |
The table clearly shows 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 decrease 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.
Unlike the Stabilization Fund of the Russian Federation, in addition to federal budget revenues from oil production and export, the sources of formation of the Reserve Fund are also federal budget revenues from gas production and export. 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 management of 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 the early repayment of the 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 the short term. The Reserve Fund funds may be placed in foreign currency and the following types of 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 are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of government bodies at various levels.
The main material source of budget revenue is national income. It is redistributed through taxes. Taxes are the main method of nationalizing national income.
Budget revenues are generated from tax and non-tax revenues, as well as from gratuitous and non-refundable transfers.
Tax income includes federal, regional and local taxes and fees provided for by the legislation of the Russian Federation, as well as penalties and fines. They make up 70-80% of the federal budget.
Non-tax income includes:
1) income from the use of state-owned property;
2) income from paid services provided by budgetary institutions owned by the relevant authorities;
3) funds received as a result of the application of civil, administrative and criminal liability measures (fines, confiscation of property and other valuables, compensation for damage to the Russian Federation, constituent entities of the Russian Federation, municipalities);
4) other non-tax income.
Free and non-refundable transfers include:
· financial assistance from budgets of other levels;
· subventions from the Federal Compensation Fund and (or) from regional compensation funds;
· subventions from local budgets to budgets of other levels;
· other gratuitous and irrevocable transfers between budgets of the budget system;
· irrevocable and gratuitous transfers from extra-budgetary state and (or) territorial state extra-budgetary funds;
· irrevocable and gratuitous transfers from individuals and legal entities, international organizations, governments of foreign countries, including voluntary donations.
Free and non-refundable transfers can be in the form of:
Grants– budget funds provided to the budget of another level on a free and irrevocable basis to cover current expenses.
Subventions– budget funds provided to the budget of another level on a free and irrevocable basis for the implementation of certain targeted expenses.
Subsidies– budget funds provided to the budget of another level on a gratuitous and irrevocable basis on the terms of shared financing of expenses.
Since 2007, planning and approval of budget income and expenses has been carried out for three years with annual clarification. Budget revenues are grouped into oil and gas and non-oil and gas. The budget is balanced by non-oil and gas revenues.
Ministry of Education and Science of the Russian Federation
Federal Agency for Education
State educational institution
Higher professional education
All-Russian Correspondence Financial and Economic Institute
Course work
in the discipline: “State and municipal finance”
on the topic of: “Characteristics of revenues of the federal, constituent entities of the Russian Federation and municipal budgets.”
Introduction
1. Revenues of the federal, constituent entities of the Russian Federation and municipal budgets
1.1 General characteristics of budget revenues of the Russian Federation
1.1.1 Classification of budget revenues
1.1.2 Types of budget income
1.2 Federal budget revenues
1.3 Budget revenues of the constituent entities of the Russian Federation
1.4 Local budget revenues
2. Analytical part
Conclusion
List of used literature
Application
Introduction
Budget revenues express the economic relations that arise between the state and enterprises, organizations, and citizens in the process of forming the country's budget fund. The form of manifestation of these economic relations are various types of payments by enterprises, organizations and the population to the state budget, and their material embodiment is funds mobilized into the budget fund. Budget revenues, on the one hand, are the result of the distribution of the value of the social product between various participants in the reproduction process, and on the other hand, they act as the object of further distribution of state value concentrated in the hands, since the latter is used to form budget funds for territorial, sectoral and special purposes. Thus, budget revenues are the most important part of the budget system and the economy as a whole, this explains the topic of the work I have chosen.
The goals and objectives of this course work are to substantiate the concept of “budget”, describe the socio-economic significance of income, types of income, consider the composition and structure of tax and non-tax income of budgets at various levels of the budget system of the Russian Federation.
This course work consists of two chapters:
1) theoretical;
2) analytical, which provides an analysis of the collected material on the composition and structure of revenues of the Federal budget, the budget of the city of Tula and the Tula region.
The subject of this course work is the budget system of the Russian Federation, and the object of study is the budget revenues of the Russian Federation.
The following information sources were used in the course work: educational literature, periodicals, Budget Code of the Russian Federation, Federal laws, regulatory legal acts of the city of Tula - decisions; electronic sources.
1 Revenues of the federal, constituent entities of the Russian Federation and municipal budgets
1.1 General characteristics of budget revenues of the Russian Federation
The richer the country, the more income the state has. The collection of revenues into the budget is not an unambiguous process; it not only meets the financial needs of the state, but also has a significant impact on the state of production, on the social atmosphere in the country, and largely determines the relationship between members of society and the state.
Federal budget - the main financial plan of the state, 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; through it, the financial resources necessary to regulate the economic development of the country and implement social policy throughout Russia are mobilized.
To solve numerous problems, the federal budget is allocated with federal taxes and non-tax revenues.
Budget revenues – these are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation and local governments.
In accordance with Art. 6 BC budget revenues – these are funds received by the budget, with the exception of funds that are sources of financing budget deficits
A wide variety of economic relations gives rise to a multiplicity of types of income in the economy, and hence the need to have a system of budget revenues, since individual types of budget revenues differ significantly in the objects of receipt, methods of collection, and in their social and economic significance.
1.1.1 Classification of budget revenues
Classification of budget revenues– grouping of budget revenues at all levels of the budget system, based on legislative acts of the Russian Federation that determine the sources of revenue generation at all levels of the budget system.
The budget revenue classification code (see Appendix 1) of the Russian Federation consists of:
1) code of the chief administrator of budget revenues (approved by the law (decision) on the relevant budget);
2) code of the type of income (includes group, subgroup, article, sub-item and element of income);
3) code of subtype of income;
4) code for the classification of operations of the general government sector related to budget revenues.
The groups and subgroups of budget revenues that are common to the budgets of the budget system of the Russian Federation are:
tax and non-tax revenues;
2) gratuitous receipts.
The income indicated in paragraphs two, three (in terms of the unified social tax, corresponding penalties and fines), four to ten of subparagraph 1 of paragraph 4 of this article are tax revenues of the budgets. The income specified in paragraphs three (with the exception of the unified social tax, corresponding penalties and fines), eleventh - twentieth subparagraph 1 of paragraph 4 of this article are non-tax budget revenues.
A uniform list of items and subitems of budget revenues for the budgets of the budget system of the Russian Federation is approved by the Ministry of Finance of the Russian Federation.
1.1.2 Types of budget income
Currently in Russia there are three main groups of budget revenues: taxes, non-tax revenues and revenues of budgetary trust funds. In addition, there are also gratuitous receipts (Article 41 of the Budget Code of the Russian Federation). These revenues are usually associated with the movement of funds between the budget and extra-budgetary and budgetary trust funds, between different types of budgets within the budget system, using a reserve of funds not included in the budget. There may also be money coming from individual economic entities. According to the Budget Code of the Russian Federation, Article 41.5 it looks like this:
“Gratuitous and non-refundable transfers include transfers in the form of:
Financial assistance from budgets of other levels in the form of grants and subsidies;
Subventions from the Federal Fund and (or) from regional compensation funds;
Subventions from local budgets of other levels;
Other gratuitous transfers between budgets of the budget system of the Russian Federation;
Free transfers from the budgets of state (or) territorial state extra-budgetary funds;
Free transfers from individuals and legal entities, including voluntary donations.
In general, this revenue item in the consolidated budget represents less than a percent of total revenue.
The identification of the third group - income from budgetary trust funds - is explained by the current specifics of the political and financial life of Russia. Based on Article 54 of the Budget Code of the Russian Federation, federal budget revenues separately take into account income of federal target budget funds. They are taken into account at the rates established by the tax legislation of the Russian Federation and are distributed between federal target budget funds and territorial target budget funds according to the standards determined by the federal law on the federal budget for the next financial year. These revenues are not fundamentally different from taxes and non-tax payments in their economic meaning, therefore, in fact, there are two independent groups of budget revenues - taxes and non-tax payments. The main one, of course, is taxes. Taxes – mandatory payments collected by central and local government bodies from individuals and legal entities, received by the state and local budgets. Taxes are the main source of funds entering the state treasury. At the same time, taxes serve as one of the ways to regulate the economic processes of economic life.
First of all, they predominate quantitatively. The main income in non-tax payments is income from state property or from the activities of state organizations, administrative payments, fees and fines. This is, as it were, income associated with state property and the activities of the state apparatus and state organizations. Perhaps their share will increase somewhat in the near future if the ongoing privatization is organized on a more favorable basis for the state, as well as if the efficiency of the current operation of state property increases.
So, the main source of state income is taxes, they are numerous and very diverse, they can be classified according to various principles: by object, by the final payer, by payment method, etc. The most obvious division of taxes is by the object of collection. The tax can be established either directly on income of a certain amount already received, or on the sale of a product or service, or on specific property, the owner of which must pay the tax. The following groups of taxes are directly included in budget revenues: (Article 49 of the Budget Code of the Russian Federation) federal taxes and fees. Their list and rates are determined by the tax legislation of the Russian Federation, and the proportions of 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 budgets level 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:
Profit tax (income), capital gains, this includes taxes on corporate profits and personal income tax;
Taxes on goods, services, licensing and registration fees: VAT, excise taxes on goods produced in the Russian Federation and on goods imported into the Russian Federation, fees, sales tax;
Taxes on total income are taxes, mainly for small entrepreneurs who do not separate profit from gross income in their accounting; tax on imputed income also appears here;
Mineral extraction taxes;
Budget revenues are part of the centralized financial resources of the state necessary to carry out its functions.
Budget revenues reflect the economic relations that arise between the payer and the state. These relationships are manifested when making payments in the form of taxes and fees directed towards the formation of the state budget fund.
Budget revenues are a narrower concept than state revenues, which, in addition to budget funds, include funds from all levels of government, resources of extra-budgetary funds, as well as revenues of the entire public sector.
The main source of budget revenue is national income. If it is insufficient to cover financial needs, the state attracts national wealth. Vladimirova M.P. Finance: textbook. manual / ed. Doctor of Economics sciences, prof. M.P. Vladimirova; M.P. Vladimirova, V.S. Temirov, D.M. Teunaev. - M.: KNORUS, 2006.-P.56
Redistribution of national income in favor of the state is carried out using the following methods:
- 1) through taxation;
- 2) by obtaining government loans;
- 3) through money issue.
Budget revenues are generated in accordance with the budget and tax legislation of the Russian Federation.
In accordance with the Budget Code of the Russian Federation, budget revenues consist of the following elements:
¦ tax revenues;
¦ income of target budget funds;
¦ non-tax revenues;
¦ income from business and other income-generating activities;
¦ free transfers. Alexandrov I.M. Budget system of the Russian Federation: Textbook. - 2nd ed. - M.: Publishing and trading corporation "Dashkov and Co", 2007. P.257.
One of the main sources of budget revenue is taxes, which represent a hidden obligatory contribution to the budget of the appropriate level or to an extra-budgetary fund, carried out by the payer in the manner and under the conditions determined by legislative acts. The main features of tax relations are:
- a) imperativeness, i.e. the subject of the tax does not have the right to refuse the obligation to pay tax to the budget fund;
- b) change of ownership, i.e. in the process of paying the tax, a certain share of private property becomes state property;
- c) depersonalization of taxes, i.e. taxes, entering the budget fund, are depersonalized and thus differ from fees that have a targeted nature;
- d) irrevocability and gratuitousness, i.e. the tax is not returned to the payer, he does not receive any rights in return. These taxes differ from duties, which grant the right to their subject for certain business transactions or documents. Tyulyulyukina T.N.: On the budget of the Balashikha urban district for 2013 / T.N. Tyulyulyukina // FACT. - 2012. - November 12. - P. 1-2.
Taxes consist of certain elements, the main ones being:
- 1) tax subject - an individual or legal entity who is entrusted by the state with the obligation to deposit tax into the budget fund;
- 2) tax bearer - an individual or legal entity paying tax from their own income;
- 3) object of tax - property or income that serves as the basis for taxation;
- 4) source of tax - income of the subject or bearer of the tax from which the tax is paid;
- 5) unit (scale) of tax - part of the tax object taken as the basis for calculating the amount of tax (ruble of income, unit of land or property);
- 6) tax rate - the amount of tax established per unit of taxation (in absolute amounts and as a percentage);
- 7) tax salary - the amount of tax calculated for the entire tax object for a certain period and subject to payment to the budget fund;
- 8) tax period - the time that determines the period for calculating the tax salary and the timing of its payment to the budget fund;
- 9) tax quota - the share of the tax salary at the tax source;
- 10) tax benefit - reduction in the amount of taxation, in particular: non-taxable minimum, i.e. exemption from tax of part of the tax object; establishment of tax immunity - exemption from taxes of individuals or categories of Payers; lowering tax rates; reduction of salary tax; providing a tax credit; exemption from taxation of part of the tax object, etc.; Finance: a textbook for university students studying economics, specialty “Finance and Credit” (080105) / Ed. G.B. Pole. - 3rd ed., revised. and additional - M.: UNITY-DANA, 2009. - 703 pp. - (Series “Golden Fund of Russian Textbooks”). P.62.
- 11) tax policy - a set of measures in the field of taxation aimed at achieving certain goals;
- 12) tax cadastre - a list of tax objects indicating their profitability;
- 13) tax system - the totality and structure of a country’s taxes in accordance with their classification established by law.
Taxes perform the following functions:
- a) fiscal - aimed at generating budget income;
- b) control - suggesting the possibility of monitoring the economic activities of the subject of the tax.
On January 1, 1999, the first part of the Tax Code of the Russian Federation came into force, which declared the following principles for constructing the tax system:
- 1) a unified approach to taxation issues for all taxpayers;
- 2) delimitation of rights to establish and collect tax payments between different levels of government;
- 3) priority of the norms established by tax legislation over other legislative and regulatory acts that are not related to the norms of tax law, but affect taxation issues;
- 4) one-time taxation, providing that the same object can be subject to one type of tax only once during the established taxation period;
- 5) determination of the list of rights and obligations of the taxpayer and tax authorities.
The tax system of the Russian Federation includes taxes at three levels: federal, regional and local. The assignment of taxes to one or another level is carried out depending on the competence of the legislative (executive) authorities in applying tax legislation, i.e. The relevant authorities can make decisions on individual issues of tax collection only within the limits of their competence. Alexandrov I.M. Budget system of the Russian Federation: Textbook. - 2nd ed. - M.: Publishing and trading corporation "Dashkov and Co", 2007. P.158.
Federal taxes are established by legislative acts of the Russian Federation and are levied throughout its territory. Federal tax rates are set by the legislative body of the Russian Federation, and in some cases by the Government of the Russian Federation (customs duties, excise taxes, etc.). Federal taxes include:
- 1) value added tax;
- 2) excise taxes on certain types of goods (services) and certain types of mineral raw materials;
- 3) tax on profit (income) of the organization;
- 4) personal income tax;
- 5) State duty;
- 6) mineral extraction tax;
- 7) fee for the right to use objects of the animal world and water and biological resources;
- 8) water tax;
Taxes of the constituent entities of the Russian Federation are established by legislative acts of the constituent entities of the Russian Federation and operate on the territory of the corresponding constituent entities of the Russian Federation. Tyulyulyukina T.N.: On the budget of the Balashikha urban district for 2013 / T.N. Tyulyulyukina // FACT. - 2012. - November 12. - P. 1-2. Regional taxes and fees include:
- 1) tax on property of organizations;
- 2) transport tax;
- 3) tax on gambling business
Local taxes are established by legislative acts of the constituent entities of the Russian Federation and local governments. The following taxes are mandatory for change throughout the Russian Federation:
- 1) land tax;
- 2) tax on property of individuals;
The legislative authorities of the Russian Federation and local governments are given the right to determine the operation of regional and local taxes in the relevant territory (establish and terminate, change rates, provide benefits, etc.).
Budget revenues are also generated from tax revenues, which, unlike taxes, do not have a fiscally constant nature and firmly established rates. Non-tax revenues are established by the representative authorities of the Russian Federation and its constituent entities for legal entities and individuals in both voluntary and mandatory form.
In accordance with the classification of budget revenues of the Russian Federation, non-tax revenues include:
- 1. Income from property in state and municipal ownership or from economic activity, including:
- a) income from the use of state and municipal property;
- b) dividends on shares owned by the state;
- c) income from leasing property in state and municipal ownership, including rent for agricultural and non-agricultural land;
- d) interest received from placing temporarily free budget funds in banks and credit institutions (when placing in the accounts of a commercial bank, the condition must be met that the bank rate must not be lower than the refinancing rate of the Central Bank of the Russian Federation);
- e) compensation for losses of agricultural production associated with the seizure of farmland; Conclusion on the draft decision of the Council of Deputies of the Balashikha Urban District “On the budget of the Balashikha Urban District for 2013”
- f) income from the provision of services or compensation of state expenses;
- g) transfer of profits to the Central Bank of the Russian Federation;
- h) payments from state and municipal organizations;
- i) payment for the allocation of quotas for catching aquatic biological resources;
- j) other receipts from property in state and municipal ownership,
- 2. Income from the sale of state and municipal property, including:
- a) proceeds from the privatization of state-owned organizations;
- b) proceeds from the sale by the state of shares of organizations owned by it;
- c) income from the sale of organizations;
- d) income from the sale of apartments;
- e) income from the sale of confiscated and ownerless property that has become state and municipal property.
- 3. Income from the sale of government reserves.
- 4. Income from the sale of land and intangible assets.
- 5. Receipts of capital transfers from non-state sources, including from residents and non-residents.
- 6. Administrative fees and charges, including:
- a) fees collected by the State Inspectorate for Civil Aviation (SAI) (except for fines);
- b) other payments collected by government organizations for the performance of certain functions.
- 7. Penalties and damages, including:
- a) receipt of amounts for the production and sale of products manufactured in deviation from standards and technical conditions;
- b) sanctions for violation of the procedure for applying prices; c) amounts collected from persons guilty of committing crimes and lack of material assets. Finance: a textbook for university students studying economics, specialty “Finance and Credit” (080105) / Ed. G.B. Pole. - 3rd ed., revised. and additional - M.: UNITY-DANA, 2009. - 703 pp. - (Series “Golden Fund of Russian Textbooks”). P.63.
- 8. Income from foreign economic activities, including:
- a) interest on government loans provided by the Russian Federation to foreign governments;
- b) income from the sale of state reserves;
- c) receipts of amounts from centralized exports;
- d) other income from foreign economic activities;
- e) other non-tax income.