Budget represents a form of formation and expenditure of the fund Money, intended for financial support of the tasks and functions of the state.

The budget has a leading position in the country's financial system. It expresses part of the distribution relations between the state, on the one hand, and enterprises and the population, on the other, which are associated with the formation and use of a national fund of financial resources.

Budget formation is directly related to the development of the country's national income and its redistribution. The main financial methods of redistribution of national income are:

formation and use of cash savings (profits, value added tax, payments to social extra-budgetary funds);

organization of taxes;

industry financing National economy;

formation and use of public consumption funds, insurance and reserve funds.

In all these processes, the budget plays a big role. With the help of the budget, state and territorial authorities receive financial resources for the maintenance of the administrative apparatus, the army, the implementation of social events, the implementation of economic tasks, i.e. to perform their assigned functions.

At the same time, the budget can be rightfully considered as an economic category that expresses certain economic relations. The state uses the budget as one of the main tools to support both its direct activities and as the most important instrument for carrying out economic and social policy.

Budget functions. As an economic category, budgetary relations are an integral part of financial relations, therefore, they also have the basic functions of finance - distribution, control, regulation.

The main functions of government are assigned to the central authorities. To carry out their duties, to provide financial support for national events, a centralized financial fund is formed - federal budget.

Federal budget funds are the main source of financing for the structural restructuring of the economy, the conversion of enterprises of the military-industrial complex, the development of promising areas in the field of production, and the pioneering development of new territorial production complexes.

The federal budget plays a major role in the maintenance and development of art, culture, and the media.

Budget system and budget device

Budget device determines the organization of the state budget and the country's budget system, the relationship between its individual links, the legal basis for the functioning of budgets included in the budget system, the composition and structure of budgets, procedural aspects of the formation and use of budget funds, etc.

An integral part of the budget device is the budget system.

Budget system - this is the totality of the budgets of the state, administrative-territorial entities, budgetary independent government institutions and funds, based on economic relations, government structure and legal norms. The budget system is the main link in the financial system of the state.

The construction of the budget system depends on the form of government and administrative structure of the country. According to the degree of distribution of power between the center and administrative-territorial entities, all states are divided into unitary, federal and confederal.

Unitary (single) state - This is a form of government in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, common to all systems of law, and single authorities, centralized management of economic, social and political processes in the state. The budget system of a unitary state consists of two links - state and local budgets.

Federal (united, union) state - This is a form of government in which state entities or administrative-territorial entities included in the state have their own statehood and have a certain political independence within the limits of competence distributed between them and the center. Budgetary system of federal states three-link and consists of the federal budget, budgets of members of the federation and local budgets.

Confederate (union) state - it is a permanent union of sovereign states created to achieve political or military goals. The budget of such a state is formed from contributions from the states included in the confederation. The member states of the confederation have their budget and tax systems.

The organizational structure of the budget system depends entirely on the form of government. In states with a federal structure, along with the federal and local budgets, the budgets of the subjects of the Federation are allocated. The budgets of lower levels are not included in the budgets of higher levels.

Basics budget device The Russian Federation is determined by the Constitution of the country and its state structure as a federal republic, the subjects of the Federation of which are the republics within the Russian Federation, territories, regions, and autonomous districts. In accordance with the Constitution of the Russian Federation and the Budget Code of the Russian Federation, the budget system Russian Federation consists of three levels (Appendix 1): good quality in Moscow

· federal budget and budgets of state extra-budgetary funds;

· budgets of constituent entities of the Russian Federation (regional budgets) and budgets of territorial state extra-budgetary funds;

· local budgets, including: budgets of municipal districts, city districts, budgets of intra-city municipalities of federal cities; budgets of urban and rural settlements.

State extra-budgetary funds are funds of funds intended for the implementation of the constitutional rights of citizens to pension provision, social insurance, social security in case of unemployment, health care and medical assistance.

The budget of a municipal formation is a form of formation and expenditure of funds intended to provide tasks and functions falling under the jurisdiction of local self-government.

Within the framework of the budgets of the constituent entities of the Russian Federation (regional budgets), the formation and expenditure of funds intended for solving problems and performing functions that fall under the jurisdiction of the constituent entity of the Russian Federation are ensured. The budget of the constituent entities of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of the constituent entity of the Russian Federation, which in turn, together with the federal budget, forms the consolidated budget of the Russian Federation. Consolidated budgets allow you to get full view about all income and expenses of the region or the country as a whole, they are not approved and serve for analytical and statistical purposes.

The budget system of the Russian Federation includes: federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and budgets of the cities of Moscow and St. Petersburg, 1 regional budget of the autonomous region, 10 district budgets, autonomous okrugs and about 29 thousand local budgets (district, city, township and rural budgets ) (Fig. 1).

Fig. 1 Scheme of the consolidated budget of the Russian Federation

As Fig. 1 shows, the budgets included in the budget system of the Russian Federation are independent and are not included in each other, i.e. the budgets of the constituent entities of the Russian Federation are not included in the federal budget, but local budgets are not included in regional budgets. All budgets are developed and approved in the form federal laws, laws of constituent entities of the Russian Federation and legal acts of representative bodies of local self-government, respectively.

The budget system is a set of budgets of the state, administrative-territorial entities, independent government institutions and funds in budgetary terms, based on economic relations, government structure and legal norms.

The construction of the budget system depends on the form of government of the country. According to the degree of distribution of power between the center and administrative-territorial entities, all states are divided into unitary, federal and confederal.

Unitary (single) state is a form of government in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, common laws and authorities for all systems, and centralized management of economic and political processes in the state. The budget system of a unitary state consists of two parts - state and local budgets.

Federal (united) state- this is a form of government in which state and administrative-territorial entities that are part of the state have their own statehood and have a certain political independence within the limits of the competencies distributed between them and the center. The budgetary system of federal states is three-tier and consists of federal budget, budgets of members of the Federation and local budgets.

Confederate (union) state - it is a permanent union of sovereign states created to achieve political or military goals. The budget of such a state is formed from contributions from the states included in the confederation. The member states of the confederation have their own budget and tax systems.

Fundamentals of the budget structure of the Russian Federation are determined by the Constitution of the country and its state structure as a federal republic, the subjects of the Federation of which are republics within the Russian Federation, territories, regions, autonomous districts.

In accordance with the Constitution of the Russian Federation (Articles 71 and 132) and the Budget Code of the Russian Federation (Article 10), the budget system of the Russian Federation consists of three levels:

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

— budgets of the constituent entities of the Russian Federation (regional budgets) and budgets of territorial state extra-budgetary funds;

— local budgets.

The diagram of the consolidated budget of the Russian Federation is presented in Fig. 6.1.

The budgets included in the budget system of the Russian Federation are independent and are not included in each other, i.e. the budgets of the subjects

of the Russian Federation are not included in the federal budget, and local budgets are not included in regional budgets. To the basic principles of operation The budget system of the Russian Federation includes:

· unity of the budget system - means the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, as well as a unified procedure for financing budget expenditures at all levels of the budget system; differentiation of income and expenses between levels of the budget system Russian Federation - means assigning, in accordance with the legislation of the Russian Federation, income and expenses to the budgets of the budget system of the Russian Federation, as well as determining the powers of government bodies (local governments) to generate income, establish and fulfill expenditure obligations

· general (total) coverage of budget expenses — means that all budget expenses must be covered by the total amount of budget revenues and receipts from sources of financing its deficit;

· independence of budgets at different levels – right legislative bodies state authorities and local governments at each level of the budget system to carry out the budget process; availability of own sources of income for budgets of each level; legislative consolidation of regulating budget revenues; the right of state authorities and local self-government to independently determine the direction of spending funds.

· budget balance means that the volume of budgeted expenses must correspond to the total volume of budget revenues and receipts from sources of financing its deficit;

Figure 6.1 – Scheme of the consolidated budget of the Russian Federation

· efficiency and economy of using budget funds - means that when drawing up and executing budgets, authorized bodies and recipients of budget funds must proceed from the need to achieve specified results using the least amount of funds or achieve the best result using a certain budgeted amount of funds;

· equality of budgetary rights of subjects of the Russian Federation, municipalities - means the determination of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments, the establishment and execution of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and procedure for the provision of interbudgetary

transfers in accordance with uniform principles and requirements established by law;

· completeness of reflection of income and expenses budgets of different levels, state extra-budgetary funds, meaning that all income and expenses of budgets of different levels, state extra-budgetary funds are subject to mandatory reflection in the budgets in full;

· publicity – mandatory publication in the open press of approved budgets and reports on their implementation;

· reliability – means the reliability of forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenses;

· targeting and targeted nature of budgetary funds - means that budget funds are allocated in

order of specific recipients of budget funds indicating their direction for financing specific purposes.

The federal structure of Russia, the delimitation of rights and powers between the center and the subjects of the Federation are a prerequisite for fiscal federalism.

Fiscal federalism is a division of powers between central authorities authorities, authorities of the constituent entities of the Federation and local governments in the field of finance, in particular in the budgetary sphere.

The concept of a budget system and a budget device.

Topic 2. Budget device and budget system.

Budget legislation does not disclose the concept of a budget structure. Therefore, there are several understandings of this term.

The budget system is the central link of the budget device and its main component.

Budget device – organization of the budget system.

Budget device - organization of a budget system based on a single budget classification in accordance with the principles of construction regulated in budget legislation.

Budget structure – principles of constructing a budget system, its structure, and organizing the relationship of its constituent budgets along the lines of income and expenses, based on legal norms.

Budget device includes:

1. The state budget system and the principles of its construction, as well as budget classification

2. Principles and rules for separating budget income and expenses

3. Principles and forms of interbudgetary redistribution of funds

4. Budgetary rights of the UGV and local self-government

Budget structure is the organizational structure of budgets, reflecting both their structure and forms of relationships.

The budgetary structure is based on the economic totality of all budgets and budgets of the Civil Air Fund, united on the basis of certain principles and having among themselves relationships established by law, regulated by law.

BU directly depends on the state administration, that is, on the method of distribution of unified state power on the territory of a particular country and on the relationship between the powers of central and regional government bodies.

The number of levels of the budget system is directly derived from the number of levels of the system of state power and local government in the country.

According to the degree of distribution of power between central and administrative territorial entities, all states are divided into unitary, federal and confederal.

Budgetary system of a unitary state:

· Central government budget

· Local budgets

Budget system of a federal state:

· Central budget, federal budget, federal government budget

· Budgets of the constituent entities of the Russian Federation

· Local budgets

The upper level of the budget system in federal and unitary states is always represented by one budget.

A state with a unitary system of government can have a one-tier budget (all sorts of dwarf states) or a two-tier budget (decent countries of Great Britain, France, etc.).

A unitary state distributes functions in such a way that local authorities cannot act independently of the center, but the center can delegate certain powers to them. Local governments are accountable to the central government. Eat single budget through which the budget process is implemented.

A federal state is a form of government in which state entities or territorial entities have a certain political independence within the limits of distributed competence.

The federal system is characterized by:

1. The presence of a hierarchy of state power

2. A clear delineation of the powers of various levels of government, including budgetary powers of Chapter 2, Article 7-8-9

3. Independence of state institutions and a certain degree of sovereignty at each level

The federal structure involves decentralization of decision-making, division of state power, distribution of powers and sovereignty.

Each level of the federal state is endowed with the powers and rights assigned to it by law.

The budgetary systems of such states are characterized by fiscal federalism, that is, a structure that combines two directions:

1. To centralization, designed to ensure the unity of the budget system

2. Towards decentralization, aimed at independence and balance of income and expenditure of budgets of all levels

It is easy to give examples of federal states.

Confederal or union state - a permanent union of sovereign states, which is created to achieve certain political, economic, social, and military goals.

There is a central government, which has its own budget formed from contributions from members of the confederation and independent sources of income, while members retain independent tax and financial systems.

The Confederation is headed by an intergovernmental organization that is responsible for carrying out certain government functions on behalf of its member countries.

Factors influencing the construction of budget systems, except for the state structure:

National factors

Historical background and historical experience

Political regime

Territorial organization local government.

The budget is necessary for the state to implement their political, economic and social functions. The word “budget” (English: public budget) was borrowed from England, where the Chancellor of the Exchequer brought a bag of money to parliament every day and made a speech, which was called “budget”, that is, “leather bag”. With the help of the budget, the main task is carried out - a comparison of the actual needs of the state and the means to satisfy them.

The budget is the central link in the financial system. Since finance is a system of monetary relations, in the process of which monetary funds are formed and spent, the budget is a system of monetary relations, in the process of which a centralized budget fund is formed and used.

Article 6 of the Budget Code provides the following definition of the budget: “A budget is a form of formation and expenditure of a fund of funds intended to financially support the tasks and functions of the state and local self-government.”

IN this definition The following signs stand out:

1. The budget is a national, centralized fund of funds created to cover government expenses.

1. A budget is a financial plan of the state, which indicates its income and expenses for the coming year.

3. The budget is the main financial plan of the state, on the basis and in pursuance of which other financial plans are adopted.

Budget legislation and budget practice distinguish state budget And the state budget.

Based on the Constitution of the Russian Federation, since 1994 the state budget has been called the “federal budget”.

The state budget is the consolidated budget of Russia.

Rice. 3.1. Approaches to the concept of “budget” and its functions

The consolidated budget is a set of budgets of all levels of the budget system of the Russian Federation. Therefore, the state budget is the federal budget plus the budgets of all subjects of the Federation. In terms of volume, the consolidated budget of Russia is an amount that is twice the federal budget.

In terms of economic content, the state budget is part of the created gross domestic product (GDP). The budget is formed in the process of distributing GDP into various funds, which can be fully or partially allocated to the budget.

The budget performs three functions: formation, use and control.

Formation function fulfill budget revenues, including taxes, loans, income from state property(enterprises), income from the issue of paper money.

Main source budget revenues- income of economic entities received as a result of the primary distribution of the net national product, namely: wage workers; income of employed persons; business profit (industry, Agriculture, trade and other industries); rent; interest (profits of banks and depositors).

Distribution function belongs to specific targeted budget expenditures. The state, acting as an aggregate economic entity, takes into account the economic interests of other participants in the reproduction process, and therefore budget expenditures cover the entire economy. Structure budget expenditures subject to even more frequent changes than the structure of budget revenues.

Regulation function is to stimulate and/or restrain the socio-economic development of both the country as a whole and individual territories, economic complexes, economic entities through the budget mechanism.

Budget mechanism- an integral part of the financial mechanism, represented by a set of types and forms of organizing budgetary relations, specific methods of mobilization and use of budgetary funds, principles of planning and financing, conditions and methods of financial control.

Depending on the economic content of different groups of budget relations, three links are distinguished in the structure of the budget mechanism:

· mobilization of funds to the federal, regional and local budgets;

· spending budget funds by providing them
legal and individuals;

· interbudgetary distribution and redistribution of financial resources.

Control function allows you to identify the financial situation of specific economic entities, sectors of the national economy, territorial entities (subjects of the Russian Federation, municipalities), although not all of their financial resources go through the budget.

The organization of the state budget and the country's budget system is determined by budget device.

The budget structure is the structure and principles of constructing the budget system, the relationships between its individual links, the legal basis for the functioning of budgets, the procedural aspects of the formation and use of budget funds.

The fundamentals of the budget structure are determined by the form of government of the country. An integral part of the budget device is the budget system.

The budget system is a set of budgets of the state, administrative-territorial entities, independent government institutions and funds in budgetary terms, based on economic relations, government structure and legal norms.

The construction of the budget system depends on the form of government and administrative structure of the country.

According to the degree of distribution of power between the center and administrative-territorial entities, all states are divided into unitary, federal And confederate.

Unitary (single) state- this is a form of government in which administrative-territorial entities do not have their own statehood or autonomy.

The budget system of a unitary state consists of two parts - state budget And local budgets.

Federal (united) state- this is a form of government in which state entities or administrative-territorial entities included in the state have their own statehood and have a certain political viability within the limits of competence distributed between them and the center.

The budgetary system of federal states is three-tier and consists of federal budget, budgets of federation members And local budgets.

Confederate (union) state is a permanent union of sovereign states created to achieve political or military goals. The member states of the confederation have their budget And tax systems.

The Russian Federation has a federal government structure, where each level of government has its own budget.

The budget system of the Russian Federation is three-tier and represents a set of budgets of three levels:

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

The second level is the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

The third level is local budgets.

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

1. The principle of unity of the budget system, which is ensured by the unity of budget legislation, monetary system, budget classification, forms of budget documents and budget reporting, budget policy, etc.

2. The principle of separating income and expenses between levels of the budget system.

3. Independence of budgets of all levels is expressed in the presence of each budget of its own sources of income, in the right of each budget to independently spend them at its own discretion, to determine sources of financing the budget deficit.

4. The principle of balance budget means that the volume of expenditures must be equal to the volume of revenues plus sources of financing the budget deficit (the size of the budget deficit at all levels is limited by the Budget Code).

5. The principle of efficient and economical use budget funds.

6. Principle of reliability budget means the reliability of all budget indicators, their adequacy to the existing economic situation.

7. The principle of completeness of reflection of income and expenses budgets means the need to reflect them in budgets in full and without fail.

8. The principle of publicity, that is, the need to publish laws on budgets and reports on their implementation in the open press.

9. The principle of targeting and targeted nature budget funds means that budget funds are allocated to specific recipients with the purpose of their use indicated.