The budget device determines the organization of the state budget and budget system countries, 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, the procedural aspects of the formation and use of budget funds, etc.

The foundations of the budgetary structure are determined by the form of the state structure of the country, the main legislative acts in force in it, the role of the budget in social reproduction and social processes.

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, budgetary independent state institutions and funds, based on economic relations, state 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 state and administrative structure of the country. Russia is a federal state. A federal state is a form of government in which state formations or administrative-territorial formations that are part of the state have their own statehood and have a certain political independence within the limits of competencies distributed between them and the center. The budget system of a federal state is three-tiered and consists of federal budget, budgets of members of federations and local budgets.

The budget system of the Russian Federation consists of budgets of three levels:

• * the first level - the federal budget of the Russian Federation and the budgets of state off-budget funds;
• * the second level - the budgets of the constituent entities of the Russian Federation (89 budgets, of which: 21 republican budgets, 55 regional and regional budgets, 10 district budgets of autonomous districts, the budget of the autonomous Jewish region, the city budgets of Moscow and St. Petersburg) and the budgets of territorial state non-budgetary funds;
• * third level - local budgets(about 30 thousand city, district, settlement and rural budgets).

The summary of budgets of all levels is the consolidated budget of the Russian Federation, which is presented in Figure 1.

Scheme 1. The budget system of the Russian Federation

The consolidated budget of the Russian Federation is the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. Consolidated budgets allow you to get full view about all incomes and expenses of the region or the Federation as a whole, they are not approved, i.e. they do not have a legal load and serve for analytical and statistical purposes.

The consolidated budget is used in budget planning and forecasting and is developed simultaneously with the draft budget of the corresponding level. Its quantitative characteristics serve to confirm the reality and validity of budget indicators at all levels of the budget system.

In the conditions of a federal state with a complex construction of the budget system, its stability, like that of the entire state as a whole, largely depends on the nature of interbudgetary relations. The problem of optimal construction of a model of interbudgetary relations is one of the most urgent. Currently, there is a search for a dynamic balance between federal authorities and public authorities of the constituent entities of the Russian Federation, local governments in relation to the public sector.

Interbudgetary relations are the relationship between public authorities and local governments on the distribution of regulatory revenues and redistribution Money between budgets. These relations are determined by the budget device. They should be built on the basis of economic ties within a single country and the principles laid down in the Constitution of the Russian Federation, on the basis of which the task is set to achieve optimal interaction between all budgets and give this interaction a systematic character.

The content of interbudgetary relations is based on the constitutional mechanism for the distribution of budgetary rights between the authorities of the Russian Federation, its subjects and local governments. The state authorities of the Russian Federation are vested with the broadest competence in the field of regulation of budgetary legal relations. Subjects of the Russian Federation and local governments have a more limited list of budgetary rights.

The Budget Code defines complete list budget rights of the Russian Federation. In particular, in the sphere of budgetary relations at the federal level, the establishment of general principles for the organization and functioning of the budgetary system of the Russian Federation is carried out, laws are adopted that determine the legal foundations for the functioning of the budgetary system of the Russian Federation. In the same manner, the legal status of the subjects of budgetary legal relations, the procedure for regulating interbudgetary relations are established, the foundations of the budgetary process in the Russian Federation, the grounds and types of responsibility for violating the budgetary legislation of the Russian Federation are determined.

As an example of the relationship (distribution of tax) between the links of the budget system of the Russian Federation, I will give Table 1.

Table 1. Distribution of main taxes between the Federal, regional and local budgets of Russia

Examples of the relationship between the links of the country's budget system.

• 1. The "Education" project is, on the one hand, strengthening the material and technical base of schools, and on the other hand, supporting pedagogical and children's groups, material incentives for innovative teachers. For these purposes in 2006-2007. allocated about 80 billion rubles. The national project "Health", in addition to the development of medical science, is aimed at creating and developing a system of feldsher-obstetric stations, strengthening the material and technical base of district hospitals, and updating the fleet of ambulances. For these purposes in 2006-2007. about 140 billion rubles were allocated from the federal budget. Otherwise, local budgets would have to find the necessary funds on their own.
• 2. As for the financing of housing construction in the regions, here a large burden in the field of updating the housing and communal services infrastructure falls on the shoulders of municipalities. However, serious financial support from the federal budget in this direction is also available. For example, for the implementation of the national project "Affordable and comfortable housing" in 2006-2007. more than 80 billion rubles were allocated. In addition, in 2007, the state corporation Fund for Assistance to the Reform of the Housing and Communal Services was established, with a property contribution to which amounted to 240 billion rubles.
• 2. Tests
• 1. With the help of finance, redistribution is carried out:
  • A) income of commercial organizations,
  • B) the income of society in favor of the state,
  • IN) effective use society's income.

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. Budgets of lower levels are not included in the budgets of higher levels.

The foundations 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 the republics within the Russian Federation, territories, regions, autonomous regions. In accordance with the Constitution of the Russian Federation and the Budget Code of the Russian Federation, the budget system of the Russian Federation consists of three levels (Appendix 1): in good quality in Moscow

the federal budget and the budgets of state off-budget funds;

· budgets of subjects of the Russian Federation (regional budgets) and budgets of territorial state off-budget funds;

· local budgets, including: budgets of municipal districts, city districts, budgets of intracity municipal formations of federal cities; city ​​budgets and rural settlements.

State non-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 the municipality is a form of education and expenditure of funds intended to ensure the tasks and functions assigned to the subjects of local 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 related to the subjects of the jurisdiction of the constituent entity of the Russian Federation are provided. 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 a complete picture of all the income and expenditure of a region or country as a whole, they are not approved and serve for analytical and statistical purposes.

The budget system of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and the budgets of the cities of Moscow and St. , 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, and local budgets are not included in the regional budgets. All budgets are developed and approved in the form of federal laws, laws of the constituent entities of the Russian Federation and legal acts of representative bodies of local self-government, respectively.

The budget is necessary for the state to implement their political, economic and social functions. The word "budget" (English public budget) is borrowed from England, where the Chancellor of the Exchequer brought a bag of money to Parliament daily 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 meet 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, insofar as 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: "The budget is a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local self-government."

This definition highlights the following features:

1. The budget is a nationwide, centralized fund of funds created to cover government spending.

1. The budget is the financial plan of the state, which indicates its income and expenses in 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, Russia's consolidated budget is twice the size of 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 to various funds, which can be fully or partially directed to the budget.

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

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

The main source of budget revenues is the income of economic entities received as a result of the primary distribution of the net national product, namely: wages of employees; income of persons employed; entrepreneurial profit (industry, agriculture, trade and other industries); rent; interest (profit of banks and depositors).

distribution function belongs to specific target 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 spending subject to even more frequent changes than the structure of budget revenues.

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

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

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

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

spending budgetary funds by providing them
legal entities and individuals;

· interbudgetary distribution and redistribution of financial resources.

control function allows you to identify the financial situation of specific economic entities, branches 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 budgetary system of the country is determined by budget device.

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

The foundations of the budgetary device are determined by the form of the state structure 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, budgetary independent state institutions and funds, based on economic relations, state structure and legal norms.

The construction of the budget system depends on the form of state 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 links - state budget And local budgets.

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

The budget system of federal states is three-tiered and consists of federal budget, Federation member budgets 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 budgetary And tax systems.

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

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

The first level is the federal budget and the budgets of state off-budget 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, the 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 at 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 the sources of financing the budget deficit.

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

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

6. The principle of certainty budget means the reliability of all indicators of budgets, their adequacy to the current economic situation.

7. The principle of completeness of reflection of income and expenses budgets means the need to reflect them in the 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 target character budget funds means that budget funds are allocated to specific recipients with an indication of the purpose of their use.

budget system any state is a set of budgets of state-territorial and administrative-territorial entities that are in a certain relationship with each other on the basis of the principles established by law. The composition of the budgets included in the budget system, and the forms of their relationships depend on the type of state structure of the country (federal or unitary). The latter determines the administrative-territorial division of the country, the levels of state power and the bodies of state power corresponding to them, and the basis for the division of powers between them.

Like any system representing a set of elements that are in a certain relationship, the budget system consists of separate elements- types of budgets and levels of the budget system. Budget type means the form of formation and expenditure of financial resources of a certain public authority or local government. The set of certain types of budget, corresponding to a certain level of state power or local government, is level or link of the budget system . The number of levels of the budget system is determined by the type of government. The budget system of a unitary state consists of two levels, represented by the budget of the central authority and local budgets, the budget system of a federal state consists of three levels, represented by the budget of the federal authority, the budgets of the subjects of the federation and local budgets. The upper level of the budget systems of both a federal and a unitary state is always represented by one type of budget, and the lower levels are represented by numerous types of budgets, determined by the peculiarities of the state structure of a particular country, taking into account specific types of state municipalities within it.

The modern budget system of the Russian Federation was formed under the influence of the historical conditions of the formation of the Russian state. Until 1991, the budget system of the USSR (one of the union republics of which was the RSFSR) united the union budget, the state budgets of 15 union republics (including the republican budgets of the union republics, the state budgets of autonomous republics and local budgets) and the state social insurance budget The Unified State Budget of the USSR, which consolidated all of the above budgets (according to the principle of the “collected nesting doll”, when each lower budget was included as an integral part of the higher budget), was approved by the country's highest legislative body - the Supreme Soviet of the USSR. Thus, when approving the State Budget of the USSR, the volume of revenues and expenditures of all lower budgets was approved. At the same time, after the adoption of the unified budget of the country, each representative body of power (republic, territory, region, city, district, etc.) adopted by its laws or decisions the appropriate consolidated budget(budget of the republic, budget of the region, budget of the region, etc.).

Thus, before the formation of the Russian Federation as a sovereign state, the country's budget system was built without two main principles- unity and democratic centralism, which were proclaimed in the laws regulating the budgetary rights of the USSR, Union and Autonomous Republics, local Soviets of People's Deputies. Unity The budgetary system assumed, first of all, the compilation and approval of a single (consolidated) state budget of the USSR by a legislative act of the country's highest representative body of power - the Supreme Soviet of the USSR. In addition, the unity of the budget system was due to the unity of the revenue base, a unified plan for the country's economic and social development, unified principles and rules for budget planning and budget financing.

Principle democratic centralism consisted in a combination of centralized management of the entire budget system from a single center with the provision of certain budgetary rights to republican and local authorities. Centralism was expressed in the presence of nationwide taxes and revenues that were uniform for all budgets, a high degree of concentration of budgetary funds in the union budget (it reached 70% in some years) and, accordingly, the financial dependence of republican and local authorities on the union center, as well as in the widespread use of the system of budgetary regulation (through the annual redistribution of budgetary funds, mainly through the norms of deductions from national taxes and incomes, as well as through subsidies provided by higher authorities to lower ones). With such a system of distribution of budgetary funds, democracy as the principle of building a budgetary system consisted only in the need to draw up and approve the consolidated budget of its territory by the relevant authority. However, in this case, the main parameters laid down in the unified State Budget of the USSR could not be violated, namely: the amount of income established by a higher authority for a specific budget was reduced, and the individual norms for deductions from regulatory revenues determined for the corresponding budget were changed.

The formation of the Russian Federation as an independent state predetermined radical changes in the composition and principles of building the budget system, which was initially reflected in the adoption of the RSFSR Law of October 10, 1991 No. 1734-1 “On the Fundamentals of the Budget Structure and Budget Process in the RSFSR”. In this law, for the first time, the principle of independence of the budgets included in the budgetary system of the RSFSR was formulated. In accordance with this law, the budget system was defined as the totality of the republican budget of the RSFSR, the republican budgets of the republics within the RSFSR, the budgets of the national-state and administrative-territorial entities of the RSFSR. After the adoption in 1993 of the Constitution of the Russian Federation, the concept of budgets of national-state and administrative-territorial entities of the Russian Federation was specified in the Law of the Russian Federation dated April 15, 1993 No. 4807-1 “On the basics of budgetary rights and rights to form and use extra-budgetary funds of representative and executive bodies the state authorities of the republics and the composition of the Russian Federation, the autonomous region, autonomous districts, territories, regions, cities of Moscow and St. Petersburg, local governments”, in accordance with which they were presented:

Republican budgets of the republics within the Russian Federation;

The regional budget of the autonomous region;

District budgets of autonomous regions;

Regional budgets of the regions;

Regional budgets of regions;

City budgets of the cities of Moscow and St. Petersburg;

local budgets.

The Budget Code of the Russian Federation, put into effect on January 1, 2000, consolidated the main changes in the budget structure of the Russian Federation that have occurred since 1991.

The budget system of the Russian Federation- this is based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation, the totality of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds 1 . At the same time, in Art. 10 of the Budget Code of the Russian Federation clearly defines the levels and internal structure of the budget system of the Russian Federation (Fig. 12.1).

Rice. 12.1. The structure of the budget system of the Russian Federation

As can be seen from the figure, the budget system of the Russian Federation consists of three levels (links), each of which is represented by the corresponding types of budgets. The first level of the budget system represented by one type of budget - federal. Differences in the status of different subjects of the Russian Federation determines the multiplicity of types of budgets that make up the second level of the budget system of the Russian Federation. They include the republican budgets of the republics, the regional budgets of the regions and the regional budget of the autonomous region, the district budgets of the autonomous districts, the regional budgets of the territories and the city budgets of federal cities (Moscow and St. Petersburg) 2 . The number of these types of budgets depends on the state and administrative structure of the Russian Federation, determined by the Constitution of the Russian Federation. At present, as a result of the merger of several subjects of the Russian Federation, their total number is 83. Accordingly, since January 1, 2008, the second level of the budget system of the Russian Federation is represented by 21 republican, 9 regional, 46 regional, one regional budget of the autonomous region, four district two city budgets.

The third level of the budget system The Russian Federation is also represented by different types of budgets - budgets of municipal districts, budgets of urban districts, budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg, budgets of urban and rural settlements. As of January 1, 2009, there are over 23,000 local budgets in the Russian Federation. In connection with the entry into force of Federal Law No. 131-FE of 06.10.2003 “On the General Principles of Organization of Local Self-Government in the Russian Federation”, which provides for a two-tier structure of municipalities, the structure of the budget system of the Russian Federation has also changed. In accordance with the Federal Law of April 26, 2007 No. 63-FZ, the third level of the budget system is represented by two sublevels: the first - the budgets of municipal districts, the budgets of urban districts, the budgets of intra-city municipalities of the federal cities of Moscow and St. Petersburg; the second - the budgets of urban and rural settlements. At the same time, as an integral part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities can be provided. The formation of municipal off-budget funds is not allowed by the Budget Code of the Russian Federation.

In the Budget Code of the Russian Federation, expansive interpretation of the budget system of the Russian Federation, which includes not only the corresponding levels and types of budgets, but also the budgets of state non-budgetary funds. Without evaluating the controversy of such an interpretation, I would like to emphasize that the inclusion of off-budget funds in the budget system does not mean, however, their consolidation in the budgets of the corresponding levels. In accordance with the Budget Code of the Russian Federation, funds from state extra-budgetary funds are not included in the budgets of the budgetary system of the Russian Federation. Accordingly, the budgets of state extra-budgetary funds are considered and approved by separate federal laws and laws of the constituent entities of the Russian Federation (in terms of territorial extra-budgetary funds) and are accounted for in accounts separate from budgets. Therefore, the broad interpretation of the budget system does not imply the unification of budgets and state off-budget funds, but only the inclusion in it of all financial resources at the disposal of state authorities and local governments, regardless of the form in which they are formed and used.

The characteristic of the budget system involves determining not only the composition of the budgets included in it, but also the principles of its construction, the relationship of budgets and their interaction with each other. In Art. 28 of the Budget Code of the Russian Federation defines the following principles of the budget system of the Russian Federation:

1) the unity of the budget system of the Russian Federation;

2) independence of budgets;

3) differentiation of incomes, expenses and sources of financing of budget deficits between the budgets of the budgetary system of the Russian Federation;

4) equality of budgetary rights of subjects of the Russian Federation and municipalities;

5) completeness of reflection of incomes, expenses and sources of financing the budget deficit;

6) budget balance;

7) the effectiveness and efficiency of the use of budgetary funds;

8) general (cumulative) coverage of budget expenditures;

9) transparency (openness);

10) reliability of the budget;

11) targeting and targeted nature of budgetary funds;

12) subordination of budget expenditures and unity of the cash desk.

The point of view of some economists 3 seems legitimate, who believe that only the first four principles relate to the construction of the budget system proper, determine the forms of interrelations between the links and types of budgets, and the rest characterize the foundations for the functioning of each budget, the procedure for its preparation and execution.

Unity principle of the modern budget system of the Russian Federation is radically different in content from the principle of unity of the budget system in the conditions of the administrative-command system of economic management, which meant the consolidation of all budgets into single budget and its approval in the form of law. In contrast to this model, the modern budget system of the Russian Federation can be represented as a “disassembled nesting doll”, all the components of which are at the disposal of various state authorities and local governments and are approved by separate laws (decisions) on the corresponding budget. Therefore, the principle of unity means only the creation of a unified legal and organizational basis for the functioning of the budget system and implies the unity of the budget legislation of the Russian Federation, the principles of organization and functioning of the budget system of the Russian Federation, forms of budget documentation and budget reporting, budget classification of the budget system of the Russian Federation, sanctions for violations of the budget legislation of the Russian Federation, a single the procedure for establishing and fulfilling expenditure obligations, generating income and implementing budget expenditures, maintaining budget accounting and preparation of budget reporting, the unity of the procedure for the execution of judicial acts on foreclosure of funds from the budgets of the budget system of the Russian Federation.

The main principle of the functioning of the budgetary system of a federal state is independence principle included budgets. It means:

The right and obligation of public authorities and local self-government bodies to independently ensure the balance of the relevant budgets and the efficient use of budgetary funds;

The right and duty of public authorities and local self-government bodies to independently carry out the budget process;

The right of public authorities and local self-government bodies to establish, in accordance with the tax legislation of the Russian Federation, taxes and fees, the income from which is subject to transfer to the relevant budgets of the budgetary system of the Russian Federation;

The right of public authorities and local self-government bodies to independently determine the forms and directions of spending budget funds (with the exception of expenses financed by inter-budget subsidies and subventions from other budgets of the budget system of the Russian Federation);

Inadmissibility of establishing expenditure obligations to be fulfilled at the expense of income and sources of financing deficits of other budgets of the budgetary system of the Russian Federation, as well as expenditure obligations to be fulfilled simultaneously at the expense of two or more budgets of the budgetary system of the Russian Federation, at the expense of consolidated budgets or without determining the budget , the funds of which should be directed to the fulfillment of the corresponding expenditure obligations;

The right of state authorities and local self-government bodies to provide funds from the budget for the fulfillment of spending obligations established by other state authorities and local self-government bodies, exclusively in the form of interbudgetary transfers;

The inadmissibility of introducing changes in the budgetary legislation of the Russian Federation and (or) legislation on taxes and fees, legislation on other obligatory payments leading to an increase in expenses and (or) a decrease in revenues of other budgets of the budgetary systems of the Russian Federation without amending the laws (decisions) on the relevant budgets, providing for compensation for increased costs, reduced incomes;

Inadmissibility of withdrawal additional income, savings on budget expenditures resulting from the effective execution of budgets.

The implementation of the principle of independence is closely related to the application the principle of delimitation of incomes, expenses and sources of financing budget deficits between the budgets of the budget system of the Russian Federation. It means fixing, in accordance with the legislation of the Russian Federation, incomes, expenses and sources of financing budget deficits for the budgets of the budgetary system of the Russian Federation, as well as determining the powers of state authorities (local governments) and management bodies of state extra-budgetary funds to form budget revenues and sources of financing deficits budgets, establishment and execution of expenditure obligations of public legal entities.

The principle of equality of budgetary rights of subjects of the Russian Federation and municipalities means the determination of the budgetary powers of the state authorities of the constituent entities of the Russian Federation and the local government, the establishment and execution of spending 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 providing interbudgetary transfers in accordance with the uniform principles and requirements established Budget Code of the Russian Federation. At the same time, contracts and agreements between federal state authorities and state authorities of the constituent entities of the Russian Federation, federal and subfederal state authorities and local governments that do not comply with the Budget Code of the Russian Federation are invalid.

It should be emphasized that budget legislation (unlike some educational publications) distinguishes between the concepts of "budget system of the Russian Federation" and "consolidated budget of the Russian Federation" The definition of the budget system of the Russian Federation through the consolidated budget of the Russian Federation denies the basic principle of building a budget system - the independence of all budgets included in the budget system RF. The budget system of the Russian Federation is a set of independent budgets of all three levels, while the consolidated budget of the Russian Federation, which is a combination of the federal budget and the consolidated budget of the constituent entities of the Russian Federation, is represented by budgets of only two levels, while the level of local budgets ceases to be independent by being included in the consolidated budgets of the subjects RF Under the conditions of the independence principle, consolidated budgets are of limited use. They are not approved by representative bodies of state power or local governments and are used for calculation and analysis. In particular, the data of the consolidated budget serve to determine the norms for deductions from federal and regional taxes to regional and local budgets, as well as various forms of interbudgetary transfers provided from one budget of the budget system of the Russian Federation to another budget. The report on the execution of the relevant consolidated budget is prepared by consolidating the reporting data on
execution of the budgets of the relevant state authorities and local governments, however, it is also not approved by the representative body of state power or the representative body of local self-government. Data of the report on the execution of the consolidated budget of the Russian Federation for reporting year are the basis for drafting the consolidated budget of the Russian Federation for the next year in order to distribute the total volume of budgetary resources among the budgets of the budgetary system of the Russian Federation.

The functioning of the budget system of the Russian Federation is regulated by the following main legislative acts: The Constitution of the Russian Federation, the Budget Code of the Russian Federation, Federal Law No. 184-FZ of 06.10.1999 “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation”, Federal Law No. 131-FE of 06.10.2003 “On General Principles organizations of local self-government in the Russian Federation”, Federal laws on the federal budget for the next financial year and planning period, laws (decisions) of the constituent entities of the Russian Federation (representative bodies of local self-government) on regional (local) budgets for the next financial year, etc.

The foundations of the budget structure of the Russian Federation are laid down in the Constitution of the Russian Federation, which defines the federal structure of the Russian Federation, the powers and jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, including in matters of organizing budgetary relations. At the same time, the equality of rights of all subjects of the Russian Federation in relations with federal government bodies is declared. The Constitution of the Russian Federation delimits the powers of the federal authorities and the authorities of the constituent entities of the Russian Federation, defines joint budgetary and tax powers. In particular, the jurisdiction of the federal government bodies are: the federal budget, federal taxes and fees, federal funds regional development, federal budget process, federal budget and tax legislation, federal state property and its management.

The sphere of joint jurisdiction includes: the establishment of general principles of taxation and fees in the Russian Federation, the delimitation of state property, issues of ownership, use and disposal of land, subsoil and natural resources. Outside the limits of the jurisdiction of the federal authorities and their powers in matters of joint jurisdiction, the subjects of the Russian Federation have the entirety of state power. They have the right to independently form and execute their own budgets, carry out the budget process, and have their own budget and tax legislation. In addition, the Constitution of the Russian Federation provides that the federal executive authorities, in agreement with the executive authorities of the constituent entities of the Russian Federation, may delegate to them the exercise of part of their powers, if this does not contradict the Constitution of the Russian Federation and federal laws, and the executive authorities of the constituent entities of the Russian Federation, in agreement with the federal executive authorities authorities may delegate to them the exercise of part of their powers.

The main legal act that defines the foundations and mechanism for the functioning of the budgetary system of the Russian Federation is the Budget Code of the Russian Federation, adopted in 1998. During its development, an attempt was made to combine the previously existing legislation, taking into account modern conditions for the development of budgetary relations. At the same time, most of the normative legal acts regulating budgetary legal relations, with the adoption and introduction of the Budget Code of the Russian Federation, either lost their force or are applied in the part that does not contradict the Budget Code of the Russian Federation 4 .

The Budget Code of the Russian Federation defines the boundaries of budgetary legal relations, which include relations in the process of generating revenues and spending by the budget of the budget system of the Russian Federation, the implementation of state and municipal borrowing, the regulation of state and municipal debt, as well as the implementation of the budget process at all levels of the budget system. The budget codec of the Russian Federation clearly regulates the structure of budgetary legislation, determining the priority of its norms over the norms of federal laws on the federal budget and on the budgets of state non-budgetary funds of the Russian Federation, laws of constituent entities of the Russian Federation on budgets and budgets of territorial state non-budgetary funds, municipal legal acts of representative bodies of municipalities on local budgets for the next financial year (the next financial year and the planning period) and other legislative acts regulating budgetary legal relations, as well as Decrees of the President of the Russian Federation, regulatory legal acts of executive bodies of state power of the Russian Federation, constituent entities of the Russian Federation and local governments. In this case, in the event of contradictions between the said legal acts and the Budget Code of the Russian Federation, the provisions of the latter shall apply. This norm makes it possible to ensure the unity and integrity of the budgetary system of the Russian Federation, consistent legislation of the constituent entities of the Russian Federation and municipalities with the provisions of federal legislation.

The Budget Code of the Russian Federation provides legal regulation budgetary relations in matters of:

Definitions of the budget system of the Russian Federation, establishing the principles and foundations of its functioning;

Formation of income and implementation of expenditures of the budgets of the budget system of the Russian Federation;

Definitions of the organization of interbudgetary relations;

Ensuring the balance of budgets and creating the foundations for managing state and municipal debt;

Definition of participants in the budget process and the delimitation of their powers;

Regulation of procedures for the preparation, consideration, approval and execution of budgets of the budget system of the Russian Federation;

Organizations of state and municipal financial control;

Definitions of measures of responsibility for violation of the budgetary legislation of the Russian Federation.

Federal Law No. 184-FZ of 06.10.1999 “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation” defines the issues of financing the joint powers of the Russian Federation and the subjects of the Russian Federation, provides for a change in the scope of jurisdiction of the Russian Federation (subjects of the Russian Federation ) by granting additional powers to the subjects of the Russian Federation (municipalities), etc.

the federal law dated October 6, 2003 No. 131-FE “On the general principles of organizing local self-government in the Russian Federation” establishes general legal, territorial, organizational and economic principles local self-government organizations in the Russian Federation, defines state guarantees its implementation. In particular, they establish the principles territorial organization local self-government, criteria for classifying settlements as municipalities of a certain type, a list of issues of local importance, features of the organization of local self-government, economic basis local self-government, etc. The law defines, first of all, the two-tier structure of municipalities and the criteria under which certain settlements receive the status of certain municipalities.

Despite the fact that in the last decade a lot of work has been done in terms of creating budget legislation adequate to the conditions for the transition to market relations and building a federal state, the process of reforming budget legislation continues. Its main direction is the improvement of relations between budgets of different levels, based on the implementation principles of fiscal federalism. Currently, there are no provisions in the budgetary legislation of the Russian Federation that define the organization of interbudgetary relations on the principles of budgetary federalism.

Budgetary federalism is a form of organization of budgetary relations that allows you to organically combine the fiscal interests of the federation, subjects of the federation and municipalities in the conditions of real independence of all budgets included in the budgetary system. The main principles of budgetary federalism include: a combination of interests of all subjects of budgetary legal relations at all levels of the budgetary system; equality of budgetary rights of the subjects of the federation, a clear delineation of functions and powers between authorities of different levels; independence of each budget included in the budget system; transparency of interbudgetary relations.

In the Russian Federation, these principles are not fully implemented. A high degree of centralization of budgetary resources at the federal level remains, the independence of the vast majority of regional and local budgets is formal. In recent years, the expenditures of these budgets have been growing at an extremely rapid pace due to the transfer of spending authority to the regional and local levels without an adequate transfer of revenue sources. This leads to an imbalance in most local budgets, an increase in their deficits and an increase in municipal debt. The share of interbudgetary redistribution of funds through various forms (subsidies to equalize budgetary security, subventions, etc.) is still large. At the same time, the mechanism of financial support for regions and municipalities has a number of significant drawbacks: it is poorly linked to the ultimate goals and objectives of the development of the constituent entities of the Russian Federation and municipalities, does not sufficiently stimulate regional authorities and local governments to strengthen their own tax base, does not fully take into account the real needs regions in funds, implies insufficient transparency of the applied methods for calculating interbudgetary transfers, etc.

In order to overcome these shortcomings and improve the relationship between budgets of different levels, in the last decade, the Concept for Reforming Interbudgetary Relations in the Russian Federation in 1999-2001, the Program for the Development of Budgetary Federalism in the Russian Federation for the Period up to 2005, the Concept for Improving the Efficiency of Interbudgetary Relations and quality of management of state and municipal finances in the Russian Federation in 2006-2008. The main provisions of these documents formed the basis for the changes made to the budget legislation of the Russian Federation. As a result, the budget structure of the constituent entities of the Russian Federation was streamlined, the principles of delimitation of powers between the state authorities of the Russian Federation, constituent entities of the Russian Federation and local governments were formed, a stable delimitation of tax powers was established and revenue sources were assigned to the budgets of different levels, the principles for the formation and distribution of interbudgetary transfers from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, the quality of financial management has improved at the regional and local levels. At the same time, the implementation of the new budgetary legislation requires further improvement of interbudgetary relations, creation of conditions for stimulating the practical implementation of the requirements of the new legislation, assistance to the constituent entities of the Russian Federation and municipalities in the framework of the implementation of local self-government reform, creation of incentives to improve the quality and efficiency of public and municipal finance management.

1 See Art. 6 of the Budget Code of the Russian Federation.
2 After the declaration of the principle of independence of the budgetary system of the Russian Federation in 1991, the budgets of the constituent entities of the Russian Federation (or regional budgets) are represented by a set of independent budgets at the disposal of a certain authority. Therefore, the second level of the budget system includes, for example, the republican budgets of the republics, and not the budgets of the republics. The latter, which is the consolidated budget of the republic, includes, in addition to the republican budget, local budgets. At the same time, this budget is not approved by the republican bodies of representative power.
3 See: Rodionova V.M. Modern requirements for budgetary legislation // Finance. - 1998. - No. 7. - S. 9 .; Finance: textbook / ed. M.V. Romanovsky, O.V. Vrublevskaya, B.M. Sabanti. - S. 178
4 See: Federal Law No. 159-FZ of 09.07.1999 “On Enactment of the Budget Code of the Russian Federation”.

(Materials are given on the basis of: A.G. Gryaznova. E.V. Markina Finance. Textbook. 2nd ed. - M.: Finance and Statistics, 2012)

The state budget- this is an annual plan of public expenditures and sources of their financial coverage.

The most important functions of the state budget:

q accumulation of financial resources in the hands of state bodies for the purpose of distribution and redistribution between industries, regions and strata of the population;

q ensuring the maintenance of the state with its institutions designed to implement the functions of state power;

q stimulation of economic growth in the most important areas for the country;

q social protection of the poorest segments of the population, pensioners and the younger generation.

budget policy- regulation of the level of state revenues and expenditures in order to influence the overall level of economic activity, maintain market equilibrium and stimulate the development of certain areas of the national economy.

Fiscal policy is the policy of government spending, tax rates, and government borrowing. The state budget is a concentrated expression economic policy.

The structure of the state budget reflects the structure budget revenues And budget spending.

Budget revenues - income to the state treasury. They are formed at the expense of tax and non-tax budget revenues. Tax revenues - various types of mandatory taxes and fees from the population, entrepreneurs and state enterprises. Non-tax revenues to the budget - revenues from the use of state property and state property, from foreign economic activity, from the privatization of state property, from state loans, etc.

budget spending- financial resources allocated for the needs of the development of the economy and the social sphere, for defense, for the repayment of public debt, etc.

Functions of budget expenditures.

The main functions of budget expenditures include: political, social and economic.

Political functions consist in maintaining the existing socio-economic order and include such costs as public administration, the army, security, foreign policy activities, media support, etc.

Social features consist in stabilizing the socio-economic situation in the country, mitigating differences in income levels and living standards of various income groups, and supporting industries providing social services (health, education, culture, etc.).

Economic functions consist in:

q formation of a competitive market environment in the country's economy through antimonopoly measures, support for small and venture businesses;

q restructuring the economy by supporting selected sectors of the greatest importance;

q facilitating the entry of domestic producers to the foreign market;

q Fulfillment of obligations to pay domestic and foreign debt.

The problem is to achieve an organic combination of various functions.

The ideal execution of the state budget is the full coverage of public expenditures by revenues, and even better, the presence of a balance of funds (surplus) of the state budget. However, this situation rarely occurs in real life. More often there is a deficit of the state budget, i.e., the excess of expenditures over incomes.

budget deficit- excess of government spending over income. Within the framework of the Keynesian concept, it can be viewed as an additional domestic demand from the state. In accordance with the monetarist concept, this is the greatest evil that gives rise to many negative consequences, which must be combated by all means.

Ways to cover the state budget deficit:

§ domestic government loans. They are carried out in the form of the sale of government securities, loans from extra-budgetary funds;

§ External government loans. They are carried out in the form of loans from private entrepreneurs, states and international financial organizations;

§ issue of banknotes by a state bank - issue of banknotes.

Government loans- receipt by the state on a returnable basis and for a certain period of money. Loans are widely used in the economic policy of the state: internal state loans from individuals and legal entities, loans from foreign creditors.

budget system- the totality of budgets of all levels of government, the procedure for their development, the methods of formation of the revenue side, the procedure for the formation of the expenditure side. The main principle of the formation of the state budget in market conditions is the approach to its construction on the basis of the category of public goods that are provided by the state to taxpayers.

The basis of the country's budget system is formed by federal budget And consolidated budget.

Federal budget - annual breakdown of federal government revenues and expenditures. This is the most important means of state bodies to pursue an active economic policy.

Consolidated budget-annual list of all state revenues and expenditures, including both the federal level and the level of subjects of the Federation, as well as municipalities. It reflects the possibilities and directions of influence of the federal government and the administration of the constituent entities of the Federation in the conduct of economic policy in the country.

Development budget- a way of practical implementation of the leading role of the state in carrying out investment policy. It reflects the state's expenditures on the development of the potential of social production.

The main sources of the development budget in Russia are:

§ related foreign loans guaranteed by the Russian government;

§ investment loans from the World Bank and the European Bank for Reconstruction and Development;

§ Funds from internal borrowing sources. The use of development budget funds is carried out on a competitive, returnable, urgent and paid basis in the manner established by the Government. The development budget funds are spent through a special account opened with the General Directorate Federal Treasury Ministry of Finance.

Fiscal federalism- Autonomous functioning of the budgets of individual levels of government, based on legislatively formulated norms.

Fiscal federalism is a way of organizing interbudgetary relations that allows central authorities authorities to successfully perform the functions of uniting individual regions into a single whole state. At the same time, budgetary federalism allows the subjects of the Federation and local authorities to exercise their independence in disposing of financial resources in accordance with the measure of their responsibility and competence for the fulfillment of the obligations assigned to these levels of government to provide services of a public nature. The most important element in the practical implementation of fiscal federalism is federal fund financial support for the regions.

Federal Fund for Financial Support of the Subjects of the Russian Federation is formed in the amount of 15% of the amount of the actual amount of tax revenues to the federal budget (with the exception of 10% income tax from individuals and import duties). This fund is an effective means of supporting the depressed regions of the country.

The institutions involved in the development and implementation of the state budget include: the Ministry of Finance, the Ministry of Economy, legislatures authorities, treasury, accounting chamber.

Ministry of Finance- the main body responsible for the development and implementation of the state budget. Treasury Department- government financial body in charge of the execution of the state budget. It organizes the collection of taxes, fees and duties, allocates funds for expenses provided for by the state budget, and issues paper money. The Treasury may have an independent statute or be one of the divisions of the Ministry of Finance, as is the case in Russia.

Functions of the Treasury in the Russian Federation:

§ implementation of a rational state budget policy;

§ management of federal budget revenues and expenditures;

§ increasing the efficiency of financing state programs;

§ control over the receipt and use of public funds.

Along with the Treasury, these functions are also carried out by Accounts Chamber under the Federation Council.

State debt- the amount of the state's debt to both internal and external creditors on loans and unpaid interest on them. Debt service is a mechanism for regular interest payments on loans received. Public debt is determined by the dynamics budget deficit. The larger the budget deficit, the faster it grows state debt. Growing public debt has uneasy consequences in terms of product distribution. Depending on the debt placement market, government debt can be internal And external.

domestic debt states - the accumulated debt of the state to domestic creditors: banks, financial institutions, the population.

External debt of the state - the accumulated debt of the state on loans received from other states or international financial organizations.

Government securities - means of borrowing the state. Act in the form of: bonds, savings certificates, treasury bills.

government bonds - a debt obligation of the state, issued for a certain period of time with redemption and payment of a predetermined interest. savings certificate- tickets of a special type of state loan with a high percentage and redemption only after the expiration of the established period. Treasury bills are bills that are freely bought and sold on the money market.

Basic concepts of the tax system of the state.

Tax, duty, fee and other similar payments (hereinafter - taxes) - this is a mandatory contribution to the budget of the appropriate level or to an off-budget fund, carried out by payers in the amount, in the manner and on conditions consistent with the current legislation. As follows from the definition and centuries of tax experience, a tax is:

1) the withdrawal of a part of the income or property of the subject, which is not equivalent with respect to the taxpayer, i.e. the payment of the tax is not accompanied by a reciprocal individual obligation on the part of the tax authorities;

2) certain amounts and terms of making payments;

3) legally substantiated for each type of tax and fee the amount and procedure for payment;

4) public coercion, i.e. application in case of non-payment, incomplete payment or violation of the terms of legally justified economic and administrative sanctions.

Tax system there is a set of taxes legally levied on the territory of the country; the competence of the authorities and administration in relation to taxes, including the distribution of incoming payments by the links of the budget system; state tax authorities, providing collection and control over the payment of taxes.

The source and object of taxation differ.

Source of tax payments, those. what the tax is paid out of is the social product (taxpayer's income). Theoretically, taxes should not affect capital, otherwise normal reproduction becomes impossible.

Object of taxation - it is a quantifiable economic phenomenon subject to taxation. The objects of taxation are income (profit), the cost of certain goods, certain types of activities, transactions with securities, the use of natural resources, the property of legal entities and individuals, the transfer of property, the value added of products, works and services and other objects established by legislative acts.

Tax base - it is the part of the property that is practically subject to taxes. The tax base is always less than the object of taxation, since there is a non-taxable level wages, income and other facilities, as well as tax incentives.

Part tax base, withdrawn in the form of taxes and measured as a percentage, is called tax rate or tax rate. Tax rates are set and changed by law. They are fixed(for example, the established rate of taxation of any goods VAT) and sliding(varying depending on the amount of income). For a number of taxes, maximum and minimum rates of taxation are determined. The maximum rates in the economic press are often called basic, i.e., the rates at which the taxpayer must pay without taking into account tax benefits, tax exemptions, their deferrals.

Each tax has its own tax rates, tax base. They are vital for business entities. A synthetic indicator of the severity of taxes for companies, freelancers or employees is the so-called tax burden, or the share of all taxes paid in the annual income of any group of subjects.

The tax burden of companies and individuals depends not only on the procedure and calculation of the tax base, tax rates and plurality of taxes, but also on the amount of income.

Along with indicators of the share of taxes paid in the annual income of groups of taxpayers, the national tax burden, or tax burden on GDP and net social product. These indicators, along with the role of the public sector in national economy and the level of development of nationwide economic programming are indicators of the intensity of the EDT.

Modern the developed countries special attention is paid to the taxation system, which is becoming one of the main tools of the SRE. IN European countries there have been trends towards greater integration of national economies and, consequently, towards greater interconnectedness of tax systems. Petty taxes are becoming obsolete and there remain well-established taxes with an extensive tax base, easy to levy (income, VAT, on property, on corporate profits).

IN Russian legislation there are also changes in the direction of improving and simplifying the taxation system. Many fees and taxes were abolished (tax on the excess of the wage fund, indirect special tax, fee for the use of the name "Russia"). More attention is now being paid local taxes, the purpose of which is the development of urban infrastructure, providing social programs, strengthening local economies.

In the socio-economic life of the country, taxes have the following functions:

1) ensuring financing of public expenditures - fiscal function;

2) maintaining social balance by reducing the inequality between the real incomes of certain social groups of the population - social function;

3) regulation of the economic situation, the structure of employment, accumulation, foreign economic relations, scientific and technological progress and other objects - regulatory function