Reforming the financial system of Russia and its main link - budget system due to the transition from administrative-command management methods to market ones. The budget system allows for the regulation of economic and social processes in the interests of all members of society.

• The role of taxes and fees in the formation of budget revenues of the Russian Federation

The topic I have chosen is relevant, since the consideration and study of the budget system is of paramount importance in the functioning and formation of the economy of our country.

Plays an important role in the formation and development of the economic and social structure of society government regulation carried out within the framework of the policy adopted at each historical stage. One of the mechanisms that allows the state to pursue economic and social policies is the financial system of society and the state budget included in it. It is through the state budget that a targeted impact is made on the education and use of centralized and decentralized funds Money.

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 government.

By using state budget government authorities receive financial resources for the maintenance of the state apparatus, the army, the implementation of social events, the implementation of economic tasks, i.e. for the state to perform its assigned functions.

At the same time, the budget can rightfully be considered as an economic category that expresses certain economic relations. Budget is a category characteristic of various relationships. Its emergence and development is associated with the origin and formation of the state. The state uses the budget as one of the main tools to ensure both its direct activities and the most important element of economic and social policy.

Thus, the main economic role of the budget is expressed in the fact that it forms the financial basis for the functioning of state and local government bodies. The essence of the budget is manifested in those public relations, which are associated with the concentration and use of its funds.

The functions of budgets are inherent in their essence, which is manifested through their properties. The main functions of budgets are:

• distribution function of the budget;
• redistribution function;
• regulatory function;
• stimulating function;
• social function;
• planning function;
• function of the organization;
• control function.

The distribution function of the budget is manifested directly through the formation and use of centralized funds of funds at the levels of government of state and local government. Importance in distribution budget funds is given the following funds: reserve fund, development fund and fund for support of constituent entities of the Russian Federation. With the help of budgets and funds, the state regulates the economic life of the country, thereby purposefully increasing or restraining the rate of production growth, accelerating or reducing the growth of capital and private savings, changing the structure of supply and demand, and regulating the social security of members of society.

The redistribution function of national income and GDP manifests itself directly at the stages of generating budget revenues and distributing budget resources. In the process of generating budget revenues, a part of the GDP created in the process of social reproduction is forcibly withdrawn in favor of the state.

State budget funds are primarily allocated to finance structural restructuring economic sphere, complex targeted programs, building up scientific and technical potential and measures for social protection of the least affluent segments of the population.

The regulating and stimulating functions of budgets are manifested directly through tax revenues and budget expenditures. That is, tax revenues and budget expenses act as a tool for regulating and stimulating the economy and investment, increasing production efficiency, primarily the most important sectors of the national economy, nuclear energy, mechanical engineering, agro-industrial complex, and housing construction.

Budget funds contain a social focus, manifested in direct support for members of society, primarily in support of the least protected segments of the population, healthcare institutions, education, culture, housing and communal services.

The budget planning function assumes:

• determining budget policy, goals, objectives and choosing ways to achieve them;
• delimitation of powers and jurisdiction between government bodies at all levels of the budget system;
• development and justification of optimal ways to develop budgets in order to develop proposals for strengthening budgets based on forecast (calculated) data;
• development and justification of draft budgets, their revenue and expenditure parts in relation to the budget policy defined in the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation for the next financial year;
• development of specific measures to ensure budget execution in the interests of implementing budget policy for the next financial year.

The function of organizing budgets involves:

• definition of budget device and budget classification;
• determining the procedure for drawing up, reviewing, approving and executing budgets;
• choice credit organizations, ensuring the budget process from the standpoint of providing budgets with financial resources;
• delimitation of powers of legislative and executive authorities at all levels of the budget system;
• identification of bodies responsible for the development of criteria and standards that determine the structure and volume of budgets and correspond to the needs and objectives of budget policy;
• determination of the structure of control bodies responsible for the formation and execution of budgets.

The control function of budgets operates simultaneously with the distribution function and assumes the possibility and obligation of state and local authorities to control the receipt and use of budget funds. The control function of the budget has a specific form of manifestation and is implemented in the following areas:

• control over the correct and timely transfer of income to budgets and extra-budgetary funds;
• control over the targeted, economical and effective use of budgetary resources and extra-budgetary funds.

I believe that at present it is necessary to pay great attention to the state budget system, since a strong sustainable regulatory system cash flows contributes to the reliable functioning of the state, the harmonious development of economic and social relations, and the growth of well-being of both the state and its citizens. It should also be noted that the end result of the existence of any state is the economic well-being and prosperity of its citizens.

Thus, we can conclude that a reliable budget system is one of the most important structures of the state, therefore, in order to achieve the main goal, the state needs to constantly develop and improve the budget system.

Bibliography

1. Godin, A.M. Budget system Russian Federation[Text]: / A.M. Godin, I.V. Podporina. – M.: Dashkov and Co., 2009. – p. 94.
2. Dementyev, D.V. Budget system of the Russian Federation [Text]: / D.V. Dementyev, V.A. Shcherbakov. – M.: KnoRus, 2009.
3. Fedosov, V.A. Budget system of the Russian Federation [Text]: / V.A. Fedosov. – St. Petersburg: Peter, 2009. – p. 49.
4. Siraeva, R.R. Control over budget execution as an integral part budget process[Text] / R.R. Siraeva, G.F. Garifullina // Socio-economic development of modern society in the conditions of modernization: materials of the International scientific and practical conference. – Saratov, 2012. - pp. 157-158.
5. Siraeva, R.R. Theoretical aspects of state support for agricultural producers / R.R. Siraeva, S.V. Volkov // News of the Orenburg State Agrarian University. - 2014. - No. 3. - P. 210-211.
6. Siraeva, R.R. Financial control on modern stage development [Text] / R.R. Siraeva, A.A. Nikandrova // Modern state: problems of socio-economic development: Materials of the International Scientific and Practical Conference. - Saratov, 2013. – p.89.

The state budget plays an important role in the social redistribution of resources and is the main link in the state financial systems. Budget, in a general sense, is a plan for the education and use financial resources to ensure the functions of a specific organization. For example, the budget of a business entity is known as the balance sheet.

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

The relationship of the budget with other parts of the financial system is regulated by current legislation. The totality of all budgets that are part of the budget system of Ukraine is called consolidated budget of Ukraine.

The budgetary structure is understood as the organization and principles of constructing the budgetary system, its structure, the relationship between its individual elements and links.

The budget is prepared according to the budget classification.

Budget classification- this is a single international system functional grouping of budget revenues and expenses according to homogeneous characteristics. It provides the opportunity to compare budget data from different budgets, determine the nature of the state’s regulatory actions to search for revenue sources and directions for using the funds received.

Fiscal(from the word Fisk - treasury, treasury)budget function consists of financial support for the state to perform the main functions that are within its area of ​​responsibility.

When performing this function, it is necessary to remember that the state budget is considered not only as an estimate of revenues and expenses, but, above all, as a way to ensure macroeconomic balance and economic growth, a financial plan that provides for the reproduction of conditions for its own financing in the long term.

Regulatory function of the budget relies on the fiscal redirection of part of the resource flows in the country in accordance with the directions established by the law on the State Budget.

Withdrawal of part of the social product in the form of taxes and not tax revenue into the budget allows you to adjust the use of this product, affecting the volumes aggregate demand and the proportion between consumption and savings in the economy. During the recession stage, budget expenditures increase, compensating for the loss of part of public demand, which revives the economy, but worsens the budget balance. During an economic recovery, increased tax revenue improves the budget balance. In the case of a progressive taxation scale, an increase in income leads to an increase in the share of tax payments, which is a kind of “built-in” stabilizer that “cools” the economy. Decline tax rates and an increase in government spending is used as a lever to intensify economic dynamics, while increasing tax rates and reducing costs is one of the ways to prevent “overheating” of the economy. Thus, the budget plays a countercyclical and stabilizing role

Strategic Budget Function determined by the structure of government consumption and public investment and is implemented through the influence of the state on the intersectoral and interregional redistribution of resources within the country in accordance with the established long-term strategic priorities.

First of all this state procurements(government orders) for products of certain industries, budget investments in industries that are identified as strategically important, but which cannot attract private capital for objective reasons, in depressed regions, etc. This function acquires particular importance in transition economies, in which significant structural restructuring is taking place.

Stimulating function of the budget consists in the influence of budget policy measures on the activation of economic processes.

If the regulatory and structural functions can be aimed at both accelerating and inhibiting economic processes, then the stimulating function of the budget is to create the most favorable conditions for effective business activity in line with the legislation and national interests of the country with the help of tax incentives, subsidies or subsidies, investments and etc.

In addition to the fiscal function, all other functions of the state are indirect and their implementation extends beyond the boundaries of one year, but precisely through the fiscal functions of the state. Therefore, the effectiveness of their implementation by the state budget can only be partially determined based on the results of one year.

Main strategic directions budget policy:

ensuring full and timely fulfillment of the state’s financial obligations at all levels of government;

eliminating disincentive elements and strengthening the stimulating functions of budget policy, primarily in the areas of reform tax system and budgetary expenditure policies;

reducing the debt burden on the economy.

Budget financing - this is the irrevocable allocation of funds from the relevant budgets (state, regional, district, city, etc.) for the maintenance of organizations in accordance with cost estimates.

Budget reserves- these are contingency funds that are created in the relevant budgets to ensure uninterrupted financing of measures planned in the budgets in the event of a decrease in income or in the event of financing unforeseen measures of an urgent nature. The size of budget reserves is usually 3% of the volume of the corresponding budget.

The bulk of government revenues and expenditures is carried out through the budget system. In Ukraine budget system consists of the state budget, the budget of the Autonomous Republic of Crimea and local budgets. The organization and principles of constructing the budget system, as well as the relationship between its individual links, are characterized by the concept "budget device" Budget device Ukraine is determined taking into account the state structure and administrative-territorial division of the country.

Government revenues - these are monetary relations regarding the distribution of GDP, as well as the part of GDP used by the state to carry out its functions. Budget revenues are obtained from revenues from payments by individuals and legal entities taxes, fees and other mandatory payments, as well as income from other sources determined by law.

Budget revenues of Ukraine are divided into revenues of state and local budgets. From the state budget of Ukraine to the budget of the Autonomous Republic of Crimea, the budgets of regions, the cities of Kyiv and Sevastopol, part of the income is transferred in the form of percentage deductions from national taxes, fees and obligatory payments that are collected in this territory. The amount of these contributions is approved by the Verkhovna Rada of Ukraine in the Law on the State Budget of Ukraine for the corresponding year, taking into account the economic, social, natural and environmental state of the relevant territories.

Government spending including pure lending, are costs that are not repayable and do not create or satisfy financial claims. They consist mainly of purchases of goods, services, payments for civil servants, social payments and services government debt.

In accordance with economic classification Budget expenditures are divided into current expenditures, capital expenditures and lending less repayments.

The state, using the budget, finances the development of individual industries, regions and areas of activity. In addition to direct financing and direct public investment, state budget expenditures are carried out in such forms as grants, subsidies, and subventions. SUBVENTION- (from Latin subvenire - to come to the rescue) a type of monetary assistance to local budgets from the state budget, intended for a specific purpose. In case of violation intended use assistance funds received in the form of an insurance amount, they are subject to return to the budget from which they were received.

Subvention should be distinguished from subsidies, with which cash assistance from the state budget is not stipulated by any conditions, and from subsidies, denoting subsidies to both budgets and various organizations at the expense of budget funds or special funds created through contributions from individual companies and citizens.

The state budget assumes a reserve fund of the Cabinet of Ministers of Ukraine in the amount of no more than 1% of the volume of expenses general fund budget to finance urgent expenses in the economy, socio-cultural and other activities that could not be provided for during the approval of the state budget.

The excess of income over expenses is budget surplus. The excess of expenses over income is budget deficit.

The government can use the budget surplus under unforeseen circumstances for early payments, repaying public debt, lending or transferring it into income for the next budget year.

The maximum size of the state budget deficit and the sources of its coverage are determined by the Verkhovna Rada of Ukraine during the approval of the state budget. In world practice budget deficit up to 10% of the amount of income is considered acceptable, a deficit of over 20% is critical.

A generally accepted indicator in world practice of how large and dangerous the budget deficit is is the ratio of the negative budget balance (government domestic debt) to the volume of GDP. According to the IMF, a figure exceeding 2.5% is alarming.

The deficit is covered through domestic government loans, loans from foreign states and other financial institutions. Decisions on raising loans in each specific case are made by the Verkhovna Rada of Ukraine.

Due to limited funds and non-fulfillment of revenue items of the approved budget, the actual implementation of the state budget of Ukraine in recent years has been lower than envisaged. The lack of funds constantly forces us to solve the problem of priority areas for spending them. In these cases it becomes inevitable sequestration (reduction) of costs, those. proportional reduction of them (except for specially protected ones - wages, scholarships, pensions and other transfers, costs of medicines, food, etc.).

The main stages of the budget process: drafting the budget; budget review; budget approval; budget execution; drawing up, reviewing and approving a report on budget implementation.

In emergency circumstances, an emergency budgetary regime for spending funds may be introduced in the country. The introduction of emergency measures involves the adoption of a special law.

Budget as a phenomenon

Definition 1

The budget is a complex, multifaceted phenomenon that needs to be considered from different points of view. It represents the State plan and consists of two parts: revenue and expenditure. It has the force of law and is an expression of financial relations, and also carries the function of a fund of funds.

The significance of the budget is determined by the relations of trade turnover in society. Its task is the redistribution of funds and their partial accumulation in the relevant State funds and covering the necessary Government spending.

Budget functions

Budget functions are inherent in their essence and are expressed through properties:

1. The distribution function is expressed in the formation and use of centralized funds of funds corresponding to various levels of government of State and local government. With the help of the budget, the State has the opportunity to regulate the economic activities of the country, the development of territories and various industries, as well as the social sphere. Through regulation, the State purposefully increases or restrains the rate of production growth, increases or decreases the rate of capital growth, and changes the structure of supply and demand.
2. The redistribution function manifests itself directly at the stages of income generation and distribution of budget resources. In the process of budget formation, a portion of GDP is withdrawn in favor of the State, which is redistributed among needy areas of the economy.
3. Regulatory and stimulating functions are manifested through tax revenues and expenses. They act as a tool for stimulating the economy and investment, and increase production efficiency.
4. The social function lies in the social orientation of budget funds. This is manifested in the support of society, primarily the least protected segments of the population, health care institutions, education, culture and housing.
5. The planning function determines budget policy, goals, objectives and ways to achieve them. Distributes powers between government bodies. Determines the need for funds in order to ensure the functions assigned to the relevant bodies to solve the assigned tasks. Develops ways to develop budgets based on calculated and forecasted data. Development of draft budgets, as well as measures to ensure budget execution.
6. The function of organizing a budget involves determining the structure of the budget and its classification, the procedure for drawing up, reviewing and approving budgets. Ensures the selection of appropriate credit institutions from the standpoint of providing budgets with the necessary funds. Determines the bodies responsible for the development of standards defining budget structures in accordance with the tasks.
7. The control function interacts with the distribution function and determines the possibility and obligation of bodies to monitor the execution of budgets.

Need for a Budget

The existence of a budget is inherently determined existing system commodity-money relations, in which the State can perform its functions only with sufficient funding. The budget acts as an accumulating fund, in which, due to the accumulation of funds from all sectors of the economy, the amount necessary for the performance of the functions of the State is formed and allocated in the future. The budget helps ensure social justice in society and increases the efficiency of use of economic resources.

Note 1

In recent years, there has also been a stimulating function of the budget, expressed in the allocation of funds to priority and well-developing sectors and encouraging economic entities to make effective economic use, which contributes to the mobilization of domestic economic funds.

Being the main link of the financial system, it performs two main functions.

— The distribution function involves the concentration of funds in the state through various channels of receipt and their use to fulfill state goals and functions. This function is performed by the State Treasury through its bodies.

— The control function is manifested in the implementation of control measures over the process of formation and use of funds in various structural links of the economy. It is carried out tax inspectorates And tax police, state treasuries, Central Bank and other authorities.

The essence of any economic category, including the budget, is manifested in its functions. Since the budget is the most voluminous and basic financial category, all the main functions of finance belong to it: redistribution of GDP; government regulation and economic stimulation; financial support of the budgetary sector and implementation of social policy; ruble control over the formation and use of centralized funds of funds.

By regulating economic relations in this way, the state is able to purposefully increase or restrain the pace of production, accelerate or weaken the growth of capital and private savings, and change the structure of demand and consumption.

The budget also performs a number of other functions. These include:

— Information function. The budget is an indicator of the current state of the country’s economy, social sphere, and political situation. The structure of its revenue and expenditure parts allows us to judge priorities public policy, the scale of influence of individual interest groups on it. Moreover, since the budget law for the next year is drawn up as a planning document, it acts as a forecast of the future economic situation. Its development is accompanied by forecast calculations of the main indicators of the country's development, which are guided not only by government agencies, but also by organizations of the non-state sector of the economy, as well as ordinary citizens. The planned and forecast indicators included in the budget law create certain expectations in society, which can be both positive and negative.

— Institutionalization of public preferences. In democratic countries, the adoption of a budget law is necessarily preceded by its consideration in parliament. At this stage, adjustments are made to the bill drawn up by the government, taking into account the opinions of deputies representing the interests of their constituents. Thus, the budget structure reflects public preferences regarding government policies. Through the mechanisms of representative democracy, these preferences are embodied in specific figures for income or expenditure items.

This budget function in different countries implemented differently. It depends on how developed are the procedures for the participation of citizens and their representatives in the development of the law on the budget and control over its implementation. It is important established order budget process, the degree of real participation of representative authorities in it, as well as voter control over the actions of elected bodies.

— Regulatory function. In conditions market economy the main instrument of government regulation
is a financial system, the central link of which is the budget. Any significant decisions in the field of economic policy must have financial support, so they are supported by corresponding budget expenditures.

The influence of the budget is not limited to public sector economy and goes far beyond its borders. The regulatory influence is exerted not only by budget expenditures, but also by taxes that stimulate or hinder the development of certain industries or areas of activity.

The state budget, like the entire financial system, has two functions - distribution (redistribution) and control.

With the help of the distribution function of the budget, funds are distributed to the production and non-production spheres, inter-territorial and inter-sectoral distribution of financial resources, special-purpose funds are formed, funds are concentrated in the hands of the state and used to meet national needs.

Intersectoral and territorial distribution of national income is carried out in accordance with the needs of economic and social development regions and industries.

The non-productive sphere does not participate in the creation of national income, but is an active consumer of it. Funds are allocated from the budget to workers in these industries for wages, technical equipment and maintenance of non-production institutions (health care, education, etc.). Through expenses and taxes, the state budget acts as an important institution for distribution (regulation) and stimulation of the economy and investment, increasing production efficiency. Through the budget it turns out governmental support individual sectors of the economy - aircraft manufacturing, space programs, nuclear industry, power engineering, coal industry and some others. Such support is often associated with the implementation of highly effective and quickly payback projects. Taxes are used to regulate the economy.

When distributing financial resources Through the budget, the social orientation of budget funds is important. In social policy, the main priorities are to support the least protected segments of the population (pensioners, disabled people, students, low-income families), as well as support for healthcare, educational and cultural institutions, solving the housing problem.

The control function of the state budget is carried out in the process of generating budget revenues and financing sectors of the national economy. In the context of the emergence of market relations, the importance of budget control in the process of mobilizing resources and their use is increasing. The control function of the budget allows, through the formation and use of the state monetary fund, to “signal” about how financial resources (taxes and other resources) from different business entities are received into budget income. The basis of the control function is the movement of budget resources, reflected in the corresponding indicators of budget revenues and expenditure assignments.

Budgetary control has three main goals:

• - mobilization of funds for the centralized state fund;
• - compliance with the economy regime when spending financial resources;
• - increasing the efficiency of spending budget funds.

The control function of the budget is also expressed in the fact that, being associated with national economy, the budget shows the progress of processes and trends that arise there. The receipt of funds into the budget and their use show both success and shortcomings in the areas of production and circulation. This allows you to prevent the emergence of imbalances in time. With the help of the budget, control is exercised over the rational use of financial resources.

Thus, the main functions of the state budget, as the main financial plan of the state, are: 1) redistribution of national income and GDP, which affects state regulation and stimulation of the economy, financial support for social policy; 2) control over the formation and use of the cash fund.

About 50% of gross income is redistributed through the state budget internal product. The budget is widely used for intersectoral and territorial redistribution of financial resources, taking into account the requirements of the most rational allocation productive forces, the rise of the economy and culture of the regions of the Russian Federation. IN modern conditions The highest priorities are the agro-industrial, fuel and energy, military-industrial complexes and transport.

The budget contributes to the formation of a rational structure of social production, improvement of proportions, more effective use Money. In the process of budget planning, the most appropriate ratio between centralized and non-centralized funds of funds is established.

If we consider the budget, we will see that it consists of two interconnected parts: revenue, which contains a transfer of all incoming funds, and expenditure, which combines all types of costs incurred. Revenue part created in order to provide the resources stated in the estimate. The expenditure part expresses the direction of spending the funds saved in the budget.

The organization of the budget system of a particular state depends, first of all, on its state structure. The budget system has a two-level structure in states with a single mechanism. In such states, for example the Russian Federation, the United States of America, Germany, there is a transition link - financial costs of the constituent entities of the federation, states, territories.

Using the example of the budget concept of the Russian Federation, we imagine that this budget concept consists of economic budgets three different levels:

the first level is the national state budget and financial costs of municipal extra-budgetary funds;

the second level - financial costs of the constituent entities of the Russian Federation and financial costs of territorial municipal extra-budgetary funds;

the third level is district financial costs.

The federal state budget and the separate financial costs of the constituent entities of the Russian Federation make up the unified state budget of the Russian Federation.

The federal budget is the 1st level of the concept of the Russian Federation. Federal state budget - considered important money project country, which is ratified by the Federal Assembly in the form of a federal law.

Actually, the Federal State Budget is considered the main instrument for distributing government earnings and GDP; through it, currency, which are necessary for the purpose of coordination financial formation state and execution of social political figures in a single region of the Russian Federation. The federal budget is based on the need to implement the preferred socio-financial strategy. Main functions federal budget considered: separation of government earnings and GDP; popular settlement and revitalization of the economy; foreign exchange support for social politicians; monitoring the formation and consumption of a centralized fund of foreign currency money.

The budgets of the constituent entities of the Russian Federation fit into the second level monetary system states. The budget of a subject of the Russian Federation is a configuration of the creation and expenditure of funds predetermined to ensure the tasks and functions assigned to the objects of jurisdiction of the subject of the Russian Federation.

The budgets of the constituent entities of the Russian Federation are one of the important channels for communicating to residents the latest consequences of production. From these budgets to high degree the formation of areas of the production sector is financed, primarily the local light and food industries, public utilities, the promotion of transport and communications.

Of particular importance are the budgets of subjects in the organization of national and social tasks, primarily in the division of public funds for maintenance and promotion social infrastructure society.

The division of national financial resources between the levels of the budget system is based on the views of the independence of budgets, their state assistance, and the territorial development of the keys to their income. Based on these principles, the budget revenues of the constituent entities of the Russian Federation are generated from their own and regulatory sources of revenue.

Local budgets constitute the third level budgetary organization Russian Federation. Art. 14 of the Budget Code of the Russian Federation establishes the budget of a municipal formation (local budget) as a configuration for the creation and expenditure of financial resources that are intended to supply tasks and functions assigned to the jurisdiction of local government.

Local administrations are entrusted with the important task of implementing public policy states. Funding for public services for residents is largely carried out from local budgets.

The results of economic and social processes are most clearly reflected in the expenditure share of local budgets. The increase in expenses is associated with an increase in the level of spending on the maintenance of housing, communal and cultural amenities, on landscaping, and on new construction. Also in recent years, the transfer of various departmental facilities, such as housing, socio-cultural organizations, and consumer services organizations into municipal ownership, has been widely practiced, which leads to a high increase in budget expenditures.

It should be noted that the structure of expenditures of some types of local budgets is not the same and depends on the volume of the economy and the jurisdiction of its administration bodies of various territorial organizations.