Budget device of the Russian Federation: concept, elements. Budget device and budget system of the Russian Federation Make a schematic diagram of the budget device of the Russian Federation
LECTURE No. 1. Budget, budget system, budget structure of the Russian Federation
1. Economic essence and content of the budget
The state budget is a mechanism that allows the state to pursue social and economic policy in our country.
The state budget influences the formation and use of centralized and decentralized funds of funds.
Budget- this is a system of education and expenditure of funds that are intended to finance the provision of tasks and functions of the state and local self-government.
With the help of the state budget, state authorities receive financial resources for the maintenance of the army, the state apparatus, etc.
The state budget- this is the financial plan of the state, with the help of which the authorities get a real economic opportunity to exercise power.
At the same time, the budget is a category that is characteristic of various relationships. The emergence and development of the budget is associated with the emergence and formation of the state. For the state, the budget is a tool for directly ensuring its activities, and at the same time it is an important element for pursuing social and economic policy.
Budget tasks:
1) redistribution of GDP;
2) financial support of the budgetary sphere and implementation of the social policy of the state;
3) state regulation and stimulation of the economy;
4) control over the formation and use of centralized funds of funds.
Through the formation and use of centralized funds of funds at the levels of state and territorial authorities, the distribution function of the budget is manifested.
The state, with the help of the state budget, regulates the economic life of the country, economic relations, directing budget funds for the development and restoration of industries and regions. And in this regard, the state can accelerate or restrain the pace of production, enhance or weaken the growth of capital and savings, change the structure of supply and demand.
The redistribution of GDP through the budget has two stages.
1. Formation of budget revenues.
In the process of formation of budget revenues, a part of GDP is withdrawn in favor of the state. In this regard, there are financial relationships between the state and taxpayers.
Budget revenues pursue the only goal, which is to form the revenue side of the budgets of different levels. They are characterized by impersonality and monetary form. Budget revenues can be tax and non-tax in nature. Sources of tax revenues: profit, wages, loan interest, rent, value added, savings, etc.
Non-tax revenues of budgets are formed as a result of the economic activity of the state or in the redistribution of revenues already received by the state by the levels of the budget system.
2. Use (expenditure) of budget funds.
Budget expenditures- these are funds that are directed to the financial support of the tasks and functions of the state and local self-government.
budget recipients- these are organizations of the production and non-production spheres that can receive and distribute budget funds; they are financed through budget expenditures.
Most of the budget expenditures are non-refundable.
Due to budget expenditures, the budget funds are redistributed by the levels of the budget system through subsidies, budget loans, subventions, etc.
The structure of budget expenditures is established in the budget plan and depends, like budget revenues, on the economic and other situation in the country.
The control function of the budget operates together with the distribution function and makes it possible to exercise mandatory state control over the receipt and use of budget funds.
2. The budget system of the Russian Federation
The budget system is the main link in the financial system of the state, it is an integral part of the budget structure.
budget system- this is a set of budgets of states, administrative-territorial formations, state institutions and funds that are independent in terms of budget. It is based on legal norms, economic relations and state structure.
The construction of the budget system depends on the form of administrative and state structure of the country. All states are subdivided, depending on the degree of distribution of power between the center and administrative-territorial formations, into: unitary, federal and confederal.
unitary state- a form of government in which administrative-territorial entities do not have their own statehood and autonomy.
The budgetary system of a unitary state consists of state and local budgets.
federal state- this is a system of government, in which state formations or administrative-territorial formations that are part of the state are politically independent within the framework of competencies distributed between the center and them, and have their own statehood. The budgetary system of a federal state consists of the federal budget, the budget of the members of the federation and local budgets.
confederate state is a permanent alliance of sovereign states pursuing the achievement of political or military goals. Its budget is formed from contributions included in the confederation. The member states of the confederation have their own budget and tax systems.
The budget system consists of the budgets of the following levels (Article 10 of the RF BC):
1) the federal budget and the budgets of state off-budget funds;
2) the budgets of the constituent entities of the Russian Federation (RF) and the budgets of territorial state extra-budgetary funds;
3) local budgets, including:
a) 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;
b) budgets of urban and rural settlements. According to Art. 11 of the RF Budget Code, the federal budget and budgets of state non-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities.
The annual budget is drawn up for one financial year, which is equal to the calendar year and runs from January 1 to December 31.
The state off-budget fund is a cash fund, formed outside the federal budget and the budgets of the constituent entities of the Russian Federation, designed to implement the constitutional rights of citizens to pensions, social security in case of unemployment, social insurance, health care and medical care. Expenses and incomes of the state off-budget fund are formed in a certain order, which is established by federal law or provided for by the RF BC.
Each municipality has its own budget.
The budget of the municipality, i.e. the local budget is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding municipality.
Local budgets, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of municipalities in connection with the exercise by local governments of powers on issues of local importance, and expenditure obligations of municipalities performed at the expense of subventions from the budgets of other levels for exercise of certain state powers (Article 14 of the RF BC).
The budget of the municipal district, i.e. the district budget, and the set of budgets of urban and rural settlements that are part of the municipal district, form the consolidated budget of the municipal district.
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 may be provided.
Each subject of the Russian Federation has its own budget.
The budget of a constituent entity of the Russian Federation, i.e., the regional budget is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation.
The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and spending of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation is not allowed.
The budgets of the constituent entities of the Russian Federation, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of subjects of the Russian Federation and powers on subjects of joint jurisdiction specified in clause 2 and 5 st. 26.3 of the Federal Law of October 6, 1999 No. 184-FZ "On the General Principles of Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation", and expenditure obligations of the constituent entities of the Russian Federation, carried out at the expense of subventions from the federal budget.
The budget of the subject of the Russian Federation and the set of budgets of municipalities that are part of the subject of the Russian Federation form the consolidated budget of the subject of the Russian Federation.
In accordance with Art. 16 of the RF BC, the federal budget is a form of formation and spending of funds for the financial year, intended for the fulfillment of expenditure obligations of the Russian Federation.
The use by federal government bodies of other forms of formation and spending of funds intended for the fulfillment of expenditure obligations of the Russian Federation is not allowed, except for the cases established by the RF Budget Code and other federal laws.
The federal budget and the set of budgets of other levels of the budget system of the Russian Federation form the consolidated budget of the Russian Federation.
Target budget fund - a cash fund formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate. The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund (Article 17 of the RF BC).
3. Budget device. Interbudgetary relations
budget device- These are the organizational principles for building the budget system, its structure, the interaction of its budgets.
budget system is the totality of all budgets existing in the country.
The budget structure is determined by the state structure. The budget system in unitary enterprises includes two links: the state budget and local budgets.
In accordance with the Budget Code of the Russian Federation, the budget system of federal states consists of three parts: the state budget, the budgets of the members of the federation (subjects of the Federation - in Russia), local budgets.
The state budget system consists of three links and includes: the republican (federal) budget; 21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous districts, the budget of the Jewish Autonomous Region; about 29 thousand local budgets (city, district, settlement, rural).
The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the state budget system.
A complex problem in the budget structure is budgetary federalism, i.e., budgetary relations between the center and the regions.
Within the framework of interbudgetary relations, all budgets that are part of the budget system of the Russian Federation are interconnected.
Interbudgetary relations are relations that arise between state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments that are associated with the formation and execution of the relevant budgets (Article 6 of the RF BC).
Interbudgetary relations are based on the following principles:
1) distribution and consolidation of budget expenditures by levels of the budget system of the Russian Federation;
2) differentiation of regulatory revenues for certain levels of the budget system of the Russian Federation;
3) equality of budgetary rights of subjects of the Russian Federation, equality of budgetary rights of municipalities;
4) equality of all budgets in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Russian Federation;
5) equalization of the levels of the minimum budgetary security of the constituent entities of the Russian Federation, municipalities.
To improve interbudgetary relations it is necessary to:
1) provide support to the subjects of the Federation in such a way as to leave them incentives to develop their own sources of income;
2) to make the scheme of grouping territories into economic regions, taking into account their economic potential and natural conditions, more streamlined;
3) introduce an effective mechanism for providing investments to equalize the levels of socio-economic development of the regions.
The revenue part of the territorial budgets is made up of fixed and regulatory revenues, grants and subventions, as well as credit resources.
Fixed income revenues are considered to be fully received in the relevant budgets.
Regulatory income are the funds directed from the higher level of the budget system to the lower budget, exceeding the fixed income, to cover its expenses. They are credited to the relevant budgets on the basis of the percentage deductions established upon approval of the higher budget.
Grants- certain amounts of money transferred from a higher budget to balance lower budgets in case of their deficit.
Subventions- funds transferred from a higher budget to lower budgets to finance a strictly targeted event.
Credit resources- funds transferred as a loan, i.e. they must be returned with or without interest.
In 1994, a new mechanism of interbudgetary relations was introduced, in which the Trust Fund for Financial Support of the Regions acted as the main regulator. Its funds are distributed to all regions according to a single principle.
The Fund for Financial Support of the Subjects of the Federation provides assistance to those subjects whose average per capita budget income for the previous year is lower than the average for the Russian Federation, and the level of their own income and additional funds received from the federal budget is insufficient to finance current expenses.
The regions receiving financial assistance from the federal budget provide the Ministry of Finance of the Russian Federation with planned and actual data on incomes and expenditures of budgets and extra-budgetary funds. This is done for control.
Transfers to the regions are transferred on a monthly basis as taxes are actually received by the federal budget, taking into account the specific weight of each region in the Fund for their financial support. Nevertheless, the procedure for allocating budget appropriations to the regions for capital investments for the implementation of federal targeted programs has been preserved.
4. RF budgets
The federal budget is the first level of the budget system of the Russian Federation.
Federal budget- This is the main financial plan of the state, which is approved by the Federal Assembly in the form of a federal law. The federal budget is the main means of redistributing national income and gross domestic product. The federal budget mobilizes the financial resources needed to regulate the economic and social development of our country and implement its policies. Its function is to finance national authorities and administration, activities related to the development of scientific activities in the country, ensuring the defense capability of the state, and training highly qualified specialists for the Russian Federation.
Federal budget funds are the main source for financing the restructuring of the economy, the development of profitable and promising areas in the production sector, and the development of new production complexes.
The federal budget plays a major role in the development of art, mass media, culture and other spheres of human activity.
The federal budget is endowed with non-tax and tax revenues, revenues from target budget funds.
The source of federal budget revenues are tax revenues, which include:
1) federal taxes and fees, the list and rates are specified in the tax legislation of the Russian Federation, and the proportions of their redistribution at various levels of the budget system of the Russian Federation are approved by the Federal Law on the federal budget for a certain financial year;
2) state duty in accordance with the legislation of the Russian Federation;
3) customs duties, customs fees, etc.
Tax income also includes:
1) income from the use of property owned by the state;
2) income from paid services provided by budgetary institutions;
3) income from the sale of property owned by the state;
4) income from foreign economic activity;
5) income from the sale of state stocks and reserves;
6) profit of the Bank of Russia - according to the standards established by federal laws;
7) part of the profit of unitary enterprises, which remains after the payment of taxes and other obligatory payments. The main source of federal budget revenues (about 76%) are tax revenues. The federal budget receives such types of taxes as: value added tax and excises, which make up about 40% of the total budget revenue, income tax (about 10%), taxes on foreign trade and foreign economic operations (about 8%) (the main place including import duties). The rest is formed by personal income tax, property tax, payments for the use of natural resources.
Non-tax revenues are about 12%. These are incomes from state property, from foreign economic activity, from the sale of property that belongs to the state, from the sale of state reserves.
Revenues from targeted budget funds are about 11% (Federal Environmental Fund, Federal Road Fund, etc.).
In accordance with the legislation of the Russian Federation, the following expenses are financed from the federal budget:
1) ensuring the activities of the President of the Russian Federation, the Central Election Commission of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, federal executive bodies and their territorial bodies;
2) national defense and ensuring the security of the state, the implementation of the conversion of defense industries;
3) functioning of the federal judicial system;
4) implementation of international activities in the general federal interests;
5) fundamental research and promotion of scientific and technological progress;
6) state support of transport: rail, air and sea;
7) state support for nuclear energy;
8) elimination of the consequences of emergency situations and natural disasters on a federal scale;
9) exploration and use of outer space;
11) financial support of subjects of the Russian Federation;
12) statistical accounting;
13) formation of federal property; service and repayment of the state debt of the Russian Federation;
14) compensation to state extra-budgetary funds for the payment of state pensions and other social payments to be financed from the federal budget;
15) replenishment of state stocks of precious metals and precious stones, state material reserve;
16) holding elections and referendums in the Russian Federation;
17) federal investment program; ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels.
Federal budget funds are used to finance regional and local events.
The specifics of the federal budget is the financing at its own expense of national defense spending, international activities, and scientific research. The federal budget finances 100% of national spending on defense and international activities, 93% on scientific research, 76% on law enforcement, 89% on the prevention and elimination of emergencies and the consequences of natural disasters.
The federal budget is an instrument for the interregional redistribution of national funds.
Regional budgets- the central link of territorial budgets, which serve to financially support the tasks that lie with the state authorities of the constituent entity of the Russian Federation.
The purpose of the regional authorities is to ensure the development of the regions, as well as the production and non-production areas in the territories under their jurisdiction.
Recently, regionalization of economic and social processes has been observed.
The role of regional budgets is being strengthened.
With the help of regional budgets, the state pursues an economic policy, leveling the levels of economic and social development of territories that, due to historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. Regional programs are being developed, which are financed from regional budgets.
In accordance with the RF BC, revenues: regional budgets are formed at the expense of their own and regulatory revenues.
Own revenues include the following regional taxes and fees:
1) corporate property tax;
2) real estate tax;
3) road tax;
4) transport tax;
5) sales tax;
6) gambling business tax;
7) regional license fees.
Own income includes income from the use of property owned by the constituent entities of the Russian Federation, and income from paid services provided by budgetary institutions under the jurisdiction of state authorities of the constituent entities of the Russian Federation.
Regulatory income- these are deductions from federal taxes and fees allocated for transfer to the budgets of the constituent entities of the Russian Federation according to the standards determined by the federal law on the federal budget for the next financial year, as well as subsidies, subventions, subsidies and transfers received from the federal budget.
The main directions of using the funds of regional budgets:
1) ensuring the functioning of the legislative and executive authorities of the constituent entities of the Russian Federation;
2) servicing and repayment of the state debt of the constituent entities of the Russian Federation;
3) holding elections and referendums in the constituent entities of the Russian Federation;
4) ensuring the implementation of regional target programs;
5) formation of state property of the subjects of the Russian Federation;
6) implementation of international and foreign economic relations of the constituent entities of the Russian Federation;
8) ensuring the activities of the media of the constituent entities of the Russian Federation;
9) provision of financial assistance to local budgets;
10) ensuring the implementation of certain state powers transferred to the municipal level;
11) compensation for additional expenses incurred as a result of decisions taken by state authorities of the constituent entities of the Russian Federation, leading to an increase in budget expenditures or a decrease in budget revenues of local budgets. The first place in expenditure is occupied by appropriations for the national economy (industry, construction, agriculture, transport, road facilities, communications, etc.).
Second place - spending on social and cultural activities (education, culture and art, social policy) - over 25%; the cost of managing and maintaining law enforcement agencies is approximately 8%.
Local budgets- This is the third level of the budget system of the Russian Federation.
According to Art. 14 of the RF BC, the budget of the municipality (local budget) is a form of education and expenditure of funds intended to ensure the tasks and functions assigned to the jurisdiction of local government.
Local self-government is exercised by the people themselves through freely elected representative bodies. To perform the functions assigned to local representative and executive bodies, they are endowed with certain property and financial and budgetary rights.
Local budgets are one of the main channels for bringing the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population, from which the development of production sectors (local and food industries, utilities, volume of products and services) is financed.
Local budgets perform the following functions:
1) form monetary funds, which are financial support for the activities of local authorities;
2) distribute and use these funds between sectors of the economy;
3) control the financial and economic activities of enterprises, institutions that are subordinate to these authorities.
Local budgets in the implementation of national economic and social tasks are of great importance, since they distribute state funds for the maintenance and development of the social infrastructure of society.
Own revenues are not the main source of formation of local budgets.
The composition of own revenues of local budgets includes:
1) local taxes and fees:
a) land tax;
b) tax on property of individuals;
d) inheritance or gift tax;
e) local license fees;
2) income from privatization, including:
a) income from the privatization of objects of state and municipal property;
b) income from the sale of land;
c) income from the sale of apartments to citizens;
3) funds of compulsory medical insurance, funds of extra-budgetary and sectoral funds.
The main regulatory revenues of local budgets include deductions:
1) from value added tax;
2) from excises;
3) from corporate income tax;
4) from personal income tax.
Functional expenses are financed from local budgets, which include expenses for:
2) formation of municipal property and its management;
3) organization, maintenance and development of educational, healthcare, cultural institutions;
4) mass media, other institutions that are in municipal ownership;
6) organization, maintenance and development of municipal housing and communal services;
8) organization of transport services for the population and institutions that are in municipal ownership or under the jurisdiction of local governments;
9) protection of the natural environment in the territories of municipalities;
10) service and repayment of municipal debt;
11) targeted subsidization of the population;
12) holding municipal elections and local referendums.
The main direction of using the funds of local budgets is to cover the costs associated with the life support of a person (expenditures for social and cultural events and for housing and communal services).
The structure of expenditures of certain types of local budgets is not the same.
One of the main areas of use of financial resources should be to finance the development of the local production base as a basis for future own income.
In accordance with article 6 of the RF BC, consolidated budget- this is a set of budgets of all levels, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. The consolidated budget of the subject of the Russian Federation includes the regional budget, i.e. the budget of the subject of the Russian Federation, and local budgets.
The term "consolidated budget" was also included in the Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process of the RSFSR" of October 10, 1991 in connection with the abolition of the State Budget of the Russian Federation, which included all parts of the Russian budget system. The above law is currently not in force.
In budget planning, indicators of consolidated budgets are used. The volumes of the consolidated budgets of administrative-territorial transformations are taken into account when determining the amount of subsidies and the size of the norms for deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation.
The role of consolidated indicators is important when analyzing the formation and use of the country's centralized financial fund.
Consolidated financial planning is impossible without calculating the indicators of consolidated budgets. The indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets. In the income part of the balance sheet, data are used: value added tax and excises, property tax, income tax, foreign trade taxes, funds from budget trust funds, etc.
The expenditure part includes: expenses for social and cultural events financed from the budget, expenses for public investments, state subsidies, expenses for science from the budget, for defense, expenses for the maintenance of law enforcement agencies, government bodies, prosecution courts, etc.
Consolidated budget indicators play an important role in long-term planning in general and long-term financial planning in particular. Financial indicators, which are based on indicators of consolidated budgets, are used in the development of forecasts for the economic and social development of the state and territories.
Consolidated budget indicators are used in calculations that characterize various types of provision for the inhabitants of the country and its territories.
5. Principles of the budget system of the Russian Federation
The budget system of the Russian Federation, according to the RF BC, is based on the following principles:
1) the principle of unity of the budget system of the Russian Federation is the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, principles of organization and functioning of the budget system, budget classification of the budget system of the Russian Federation, sanctions for violation of budget legislation, a unified procedure for establishing and fulfilling spending obligations, generating income and implementation of expenditures of the budgets of the budgetary system of the Russian Federation, maintaining budgetary accounting and reporting of the budgets of the budgetary system of the Russian Federation and budgetary institutions, the unity of the procedure for the execution of judicial acts on foreclosure on the funds of the budgets of the budgetary system of the Russian Federation;
2) the principle of delimiting income and expenses between budgets of different levels - this is the consolidation, in accordance with the legislation of the Russian Federation, of income and expenses for the budgets of the budgetary system of the Russian Federation, the definition of the powers of state authorities to generate income, establish and fulfill expenditure obligations;
3) the principle of independence of budgets means:
a) the right and obligation of public authorities and local self-government bodies to independently ensure the balance of budgets and the efficient use of budgetary funds;
b) the right and obligation of public authorities and local self-government bodies to independently carry out the budget process;
c) the right of state authorities and local self-government bodies to establish taxes and fees to be credited to the budgets of the corresponding level of the budget system of the Russian Federation;
d) the right of public authorities and local self-government bodies to independently determine the forms and directions of spending budget funds;
e) the inadmissibility of establishing expenditure obligations to be fulfilled simultaneously at the expense of the budgets of two or more levels of the budget system of the Russian Federation, or at the expense of consolidated budgets, or without determining the budget, at the expense of which the corresponding expenditure obligations must be fulfilled;
f) inadmissibility of direct fulfillment of spending obligations of public authorities and local self-government bodies at the expense of budgets of other levels;
g) the inadmissibility of introducing decisions and changes in budgetary legislation and legislation on taxes and fees, which will lead to an increase in expenditures and a decrease in revenues of budgets of other levels, without making changes to the laws on the relevant budgets providing for compensation for increased expenditures, by state authorities during the financial year, decrease in income;
h) the inadmissibility of withdrawing additional revenues during the year, savings on budget expenditures received as a result of the effective execution of budgets;
3) the principle of equality of budgetary rights of the constituent entities of the Russian Federation, municipalities - this is the determination of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments, the establishment and fulfillment of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and procedure provision of interbudgetary transfers in accordance with the uniform principles and requirements established by the RF BC;
4) the principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds are subject to reflection in budgets, budgets of state non-budgetary funds without fail and in full. All state and municipal expenses are subject to financing from budgetary funds, funds from state non-budgetary funds accumulated in the budgetary system of the Russian Federation;
5) the principle of a balanced budget means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.
When drawing up, approving and executing the budget, the authorized bodies should proceed from the need to minimize the size of the budget deficit;
6) the principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget;
7) the principle of general coverage of expenses means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit.
Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of income from target budget funds, funds from targeted foreign loans, and also in the case of centralization of funds from budgets of other levels of the budget system of the Russian Federation;
8) the principle of publicity means:
a) mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative bodies of state power, local governments;
b) mandatory openness for the public and the media of the procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative body of state power, or between the legislative and executive bodies of state power;
9) the principle of budget reliability is the reliability of the forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;
10) the principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific recipients of budgetary funds with an indication of their direction to finance specific goals. Any actions leading to a violation of targeting are a violation of the budgetary legislation of the Russian Federation.
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2.1. Concepts of a budget device and a budget systembudget device determines the organization of the state budget and the country's budget system, the relationship between its individual links, the legal basis for the functioning of budgets included in the budget system, the composition and structure of budgets, the procedural aspects of the formation and use of budget funds, etc. The budget structure is based on the state structure.
Unfortunately, the Budget Code of the Russian Federation does not define the budget structure, which indicates a misunderstanding of the relationship between budget categories and their underestimation.
In the previous federal law "On the Fundamentals of the Budget Structure and the Budget Process in the Russian Federation", the concept of a budget device was interpreted as: "Organization of the budget system and principles of its construction".
The improvement of the budget structure of Russia on the principles of federalism is laid down in the Program for the Development of Budgetary Federalism for the Period up to 2005, adopted by the Government of the Russian Federation on August 15, 2001.
Fundamentals of a budget device are determined by the form of the state and administrative structure of the country, the main legislative acts in force in it, the role of the budget in social reproduction and social processes. According to the degree of distribution of power between the center and administrative-territorial formations, all states are divided into unitary, federal and confederal.
Unitary (single) state - this is a form of government in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, laws common to all systems and single authorities, centralized management of economic, social and political processes in the state. The budgetary system of a unitary state consists of two parts - state and local budgets.
Federal (united) state - this is a form of government in which state 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 budgetary system of federal states is three-tiered and consists of the federal (federal) budget, the budgets of the members (subjects) of the Federation and local budgets.
Confederate (union) state is a permanent union of sovereign states, created to achieve political or military goals. The budget of such states is formed from the contributions of the states included in the confederation. The states have Members of the confederation have their own budgetary and tax systems.
Over the more than a thousand-year history of Russia, its budget structure and budgetary system have gone from the princely treasury and the system of a unitary state to a system based on a federal state structure.
An integral part of the budget structure of Russia is budget system, shown in fig. 2.
Rice. 2. The budget system of the Russian Federation
The Budget Code of the Russian Federation (hereinafter referred to as the RF BC) gives the following definition budget system: « Based on economic relations and the state structure of the Russian Federation, regulated by the rule of law, the totality of the federal budget, the budgets of the subjects of the Russian Federation, local budgets and budgets of state non-budgetary funds».
The budget system is the main link in the financial system of the state. At present, the budget system of the Russian Federation reflects some features of the transition period and needs to be further improved. For example, it does not regulate the problems of interbudgetary relations. To build the budget system of the Russian Federation in the style of the budget systems of democratic states, it is of great importance to observe the principles of organization of the budget system, highlighted in Section 2.3. study guide.
2.2. The structure of the budget system of the Russian Federation
The budget system of the Russian Federation consists of budgets of three levels:
· the first level is the federal budget of the Russian Federation and the budgets of state off-budget funds;
· the second level is 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;
· the third level is local budgets (about 30 thousand city, district, settlement and rural budgets).
The summary of budgets of all levels is consolidated budget of the Russian Federation, which is shown in diagram 3.
Scheme 3. The structure of the consolidated budget of the Russian Federation
Consolidated budget of the subject The Russian Federation consists of the budget of the constituent entity of the Russian Federation and the set of budgets of municipalities located on its territory. Consolidated budget of the Russian Federation- This is the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. Consolidated budgets allow you to get a complete picture of all the income and expenses of the region or the Federation as a whole, they are not approved, i.e. they do not have a legal burden 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.
A set of budgets is a settlement document that reflects the combination of all indicators characterizing the combined budgets.
In order to avoid mistakes in the process of consolidation, certain rules are observed for summing up the main indicators of the budget - income, expenses, deficit. When determining the final indicators, it is forbidden to balance the deficits of some budgets with the surpluses of others; double counting of transfers is unacceptable, since they are part of the income of some budgets and at the same time as an expense in the composition of a higher budget.
In international practice, the concepts are used "consolidated extended budget", including a set of budgets of all levels and budgets of off-budget funds, and "expanded government budget", including the federal budget and the budgets of off-budget funds. It is used to analyze the impact of federal policy pursued by the government, to evaluate the activities of federal authorities.
Below, according to the operational data of the Ministry of Finance of the Russian Federation, data on the consolidated budget of the Russian Federation for 2003 are given.
table 2
Consolidated budget RF in 2003
Diagram 1. The ratio of deficit, surplus of the consolidated
budget of the Russian Federation to gross domestic product
Table 3
Expenses of the consolidated budget of the Russian Federation
for social and cultural events in 2003
2.3. Principles of the budget system of the Russian Federation
The budget system operates on the basis of the principles set forth in the RF BC (Chapter 5).
Unity principle budget system means the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process in the Russian Federation, sanctions for violations of budget legislation, as well as a unified procedure for financing expenditures of budgets of all levels of the budget system, accounting for federal budget funds, territorial budgets of constituent entities of the Russian Federation and local budgets .
The principle of delimitation of income and expenses between the levels of the budget system of the Russian Federation consists in assigning the relevant types of income (in whole or in part) and the authority to make expenses to the state authorities of the Russian Federation, state authorities of the constituent entities of the Federation and local governments.
The principle of independence of budgets fixes:
· the right of legislative (representative) authorities and local governments at each level of the budget system to independently carry out the budget process;
· availability of own sources of income for the budgets of each level of the budget system, determined in accordance with the legislation of the Russian Federation;
· legislative consolidation of regulatory revenues of budgets, powers to form revenues of budgets of each level in accordance with the budget and tax legislation of the Russian Federation;
· the right of public authorities and local self-government bodies to independently determine the directions of spending funds and sources of financing the deficits of the relevant budgets:
· inadmissibility of withdrawal of revenues additionally received in the course of implementation of laws (decisions) on the budget, amounts of excess revenues over budget expenditures and savings on budget expenditures;
· inadmissibility of compensation at the expense of the budgets of other levels of the budgetary system for losses in income and additional expenses that have arisen in the course of the implementation of laws (decisions) on the budget.
The principle of completeness of reflection of budget revenues and expenditures, as well as the budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds are subject to reflection in the budgets, budgets of state extra-budgetary funds without fail and in full. All state and municipal expenses are to be financed from the budgetary funds and from the state non-budgetary funds accumulated in the budgetary system.
Tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments are fully accounted for separately for budget revenues and budgets of state off-budget funds, with the exception of deferrals and installment plans for the payment of taxes and other obligatory payments provided within the current financial year.
The principle of a balanced budget regulates the provision according to which the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit. When drawing up, reviewing, approving and executing the budget, the authorized bodies should proceed from the need to minimize the size of the budget deficit.
The principle of efficiency and economy in the use of budgetary funds is that in the preparation and execution of budgets, the authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or to achieve the best result using the amount of funds determined by the budget.
The principle of general (cumulative) cost coverage means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit.
Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of income from target budget funds, funds from targeted foreign loans, and also in the case of centralization of funds from the budgets of other levels of the budget system of the Russian Federation.
The principle of publicity means:
· mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative (representative) bodies of state power, local governments;
· mandatory openness to society and the media for consideration and decision-making procedures on draft budgets, including on issues that cause disagreement either within the legislative (representative) body of state power, or between the legislative (representative) and executive bodies of state power.
Secret articles can only be approved as part of the federal budget.
The principle of budget credibility means the reliability of the indicators of the forecast of the socio-economic development of the relevant territory and the realism of the calculations of budget revenues and expenditures.
The principle of targeting and targeted nature of budgetary funds consists in the fact that budgetary funds are allocated at the disposal of specific recipients with the designation of their direction to finance certain goals.
It should be noted that of all the listed principles, only the principles of unity, independence and differentiation of income and expenditure between the levels of the budget system can be attributed to the principles of building the system. They define the budget system as a whole.
2.4. Legal basis for the functioning of the budget system
Budget legislation of the Russian Federation it is a hierarchical system of normative legal acts adopted at the federal, subfederal and municipal levels, which regulate budgetary legal relations. The hierarchy of normative acts of the current budgetary legislation of the Russian Federation is implemented on the basis of their clear structuring, primarily in terms of the content of legal norms. In accordance with this, all regulatory acts of the Russian Federation are divided into four levels.
The firstlevel is BC RF.
Second- represented by federal and sub-federal laws and regulations by the local government.
Third- resolutions and orders of the Government of the Russian Federation, the Governments of the constituent entities of the Russian Federation and regulations of local governments.
Fourth– legal acts of the Ministry of Finance of the Russian Federation and other federal departments, as well as regulatory acts of lower-level entities.
Acts of budgetary legislation do not have retroactive effect and apply to relations arising after their entry into force, unless otherwise provided by the RF BC or federal law.
Until 1991, the country's budget system was extremely centralized. All budgets on the territory of the Soviet Union were reflected in the State Budget of the USSR, which included the Union budget of autonomous republics, the budgets of territories and regions, and the budgets of cities of republican subordination. Starting with the rural and settlement budgets, all budgets were consistently united in the state budget according to the vertical principle. Thus, the budget system of the USSR consisted of over 53 thousand budgets. The unity of this system was ensured by a single plan for economic and social development, by the entire economic system of the USSR.
The formation of the Russian budget system coincided with the beginning of a radical economic reform and predetermined the revision of the concept of the budget structure of Russia in the direction of its significant decentralization.
The construction and development of a modern budget system in the Russian Federation was ensured by the adoption of a number of legislative acts providing for the legal basis for its construction on the principles of democratization and strengthening of territorial approaches. The main documents regulating the functioning of the entire budget system countries are: the Constitution of the Russian Federation, the Budget Code of the Russian Federation of July 31, 98 No. 145-F3, the Tax Code of the Russian Federation (part one of July 31, 1998 No. 146-F3 and the second of August 5, 2000 No. 118-FZ) , Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR" dated 10.10.91 No. 1734-1 (repealed), Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" dated 12.27.91 No. 2118-1 (lost force), adopted annually by the Federal Law "On the Federal Budget for ... a year", as well as the tax legislation of the Russian Federation, resolutions of the Government of the Russian Federation, legislative acts of the constituent entities of the Russian Federation.
Of great importance for the development of the budgets of the constituent entities of the Federation was the Federal Law No. 4607 “On the basics of budgetary rights and rights to form and use extra-budgetary funds of representative and executive bodies of state power of the republics within the Russian Federation, the autonomous region, autonomous districts, territories, regions, cities. Moscow and St. Petersburg, local self-government bodies”, adopted in 1993. This law determined the rights of the subjects of the Federation, as well as local territorial entities represented by their legislative (representative) and executive authorities, to receive income in the relevant budgets and spend the funds of these budgets, the relationship of these authorities in the budget process. The law also established the general principles for the preparation and consideration of draft budgets, the approval and execution of budgets, the formation and use of extra-budgetary funds for the purpose of financially supporting the socio-economic development of national-state and administrative-territorial entities.
An important step in the reorganization of the country's budget system was the Law of the RSFSR adopted in 1991 "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR".
In 1998, the Budget Code of the Russian Federation was adopted, and in 2000 came into force, which expanded the budget system to include the budgets of state off-budget funds.
Budget Code - this is a set of legislation on the functioning and development of the budgetary system of the Russian Federation, which provides financial regulation of budgetary relations, establishes the general principles of budgetary legislation, the legal basis for the functioning of budgets at various levels, the legal status of subjects of budgetary relations, the procedure for regulating interbudgetary relations, which determines the foundations of the budgetary process, the grounds and types responsibility for violation of budgetary legislation.
Not all countries in the world have a budget code. Many are limited to the adoption of laws on various issues of budget legal relations.
The need for its adoption in the Russian Federation was due to:
· the obsolescence of the previously existing budgetary legislation and its inconsistency with the Constitution of the Russian Federation;
· lack of norms regulating the process of budget execution and control over its execution;
· change in the principles of organization of interbudgetary relations;
· the need to establish the responsibility of participants in the budget process for incomplete and untimely financing, misuse of budget funds, non-repayment of budget loans, etc.
Budget legal relations include:
· relations that develop in the process of generating revenues and making expenditures of budgets of all levels of the budget system of the Russian Federation and the budgets of state non-budgetary funds, the implementation of state and municipal borrowing, the regulation of state and municipal debt;
· relations arising in the process of drawing up and reviewing draft budgets of all levels, approving and executing budgets, monitoring their implementation.
Budget legal relations belong to the field of public law, they determine the budgetary rights of each of the subjects of these legal relations. Norms of civil law in the sphere of budget legal relations do not apply.
The competence of public authorities in the field of organization of budgetary legal relations is determined by the RF BC article 7.
The Budget Code of the Russian Federation establishes the legal status of participants in the budget process, the legal basis for the procedure and conditions for bringing to responsibility for violation of budget legislation.
Decrees of the President of the Russian Federation regulate budgetary relations arising in the process of generating revenues and making expenditures of budgets and state non-budgetary funds, implementing state and municipal borrowings, regulating state and municipal debt, as well as relations related to the process of drawing up, reviewing draft budgets, approving, executing budgets and monitoring their execution.
Government of the Russian Federation adopts normative legal acts regulating budgetary relations, which cannot contradict the budget code. State authorities of the constituent entities of the Russian Federation and local governments adopt regulatory legal acts regulating budgetary relations within their competence.
If an international treaty of the Russian Federation establishes other rules than those provided for by the budget legislation of the Russian Federation, then the rules of the international treaty shall apply. International treaties of the Russian Federation apply directly to budgetary relations, except when it follows from international treaties that their application requires the adoption of domestic acts.
2.5. Responsibility for violation of budget legislation
Traditionally, when regulating relations related to the budget process, liability was provided for the misuse of budget funds allocated on a repayable or irrevocable basis, and untimely crediting and transfer of budget funds.
Sanctions for these offenses in modern Russian legislation first appeared in the Decree of the President of the Russian Federation of December 8, 1992 "On the Federal Treasury" and later in the letter of the Ministry of Finance of the Russian Federation of April 16, 1996 No. 3-A2-02 "On the misuse of funds allocated from the federal budget”, which established the definition of misuse of federal budget funds. For a long time, these normative acts were the only ones establishing responsibility and the procedure for its application for violations of budget legislation.
The next stage of legal regulation of relations on the application of responsibility for violations in the field of budget legislation began on January 1, 2000 - the moment the RF BC came into force. The adoption of the Code of Administrative Offenses of the Russian Federation (CAO) expanded the number of regulations governing relations in this area.
RF BC (Ch. 28) established liability for non-performance or improper performance the procedure established by him for the preparation and consideration of draft budgets, the approval of budgets, the execution and control over the execution of budgets at all levels of the budget system of the Russian Federation, which is recognized violation of budget laws and entails the application to the violator of the following coercive measures:
· warning about improper execution of the budget process;
· cost blocking;
· withdrawal of budgetary funds;
· suspension of operations on accounts in credit institutions;
· imposition of a fine;
· penalty calculation.
Grounds for the use of coercive measures for violation of the budgetary legislation of the Russian Federation are:
· non-execution of the law (decision) on the budget;
· misuse of budgetary funds;
· non-transfer of budgetary funds to recipients of budgetary funds;
· incomplete transfer of budgetary funds to recipients of budgetary funds;
· untimely transfer of budgetary funds to recipients of budgetary funds;
· untimely transfer of budgetary funds to the accounts of recipients of budgetary funds;
· untimely submission of reports and other information related to the execution of the budget;
· untimely communication to recipients of budgetary funds of notifications of budgetary appropriations;
· untimely communication to the recipients of budgetary funds of notifications about the limits of budgetary obligations;
· inconsistency of the budget list with the law (decision) on the budget;
· non-compliance of notifications on budgetary appropriations, notifications on limits of budgetary obligations with approved expenditures and budget list;
· non-compliance with the mandatory transfer of budget revenues, budget revenues of state extra-budgetary funds and other revenues to the budget system of the Russian Federation;
· untimely execution of payment documents for the transfer of funds to be credited to the accounts of the budget and state off-budget funds;
· refusal to confirm accepted budgetary commitments;
· untimely confirmation of budgetary obligations, untimely payments on confirmed budgetary obligations;
· financing of expenses not included in the budget list;
· financing of expenses in amounts exceeding the amounts included in the budget list and the approved limits of budget obligations;
· non-compliance with the standards of financial costs for the provision of state or municipal services;
· non-compliance with the maximum size of budget deficits of the state or municipal debt and the cost of servicing the state or municipal debt;
· opening budget accounts in credit institutions if there is a branch of the Bank of Russia in the relevant territory.
The bodies of the Federal Treasury in the field of application of coercive measures are endowed with certain powers. The right to apply coercive measures is vested in the heads of bodies of the Federal Treasury and their deputies (in accordance with their powers).
The heads of the bodies executing the budgets of the constituent entities of the Russian Federation and local budgets, and their deputies (in accordance with their powers) have the right to:
· write off in an indisputable manner the amounts of budgetary funds used for other than their intended purpose;
· write off in an indisputable manner the amounts of budgetary funds to be returned to the budget, the return period for which has expired;
· write off in an indisputable manner the amounts of interest (fees) for the use of budgetary funds provided on a repayable basis, the due date for payment of which has come;
· collect in an indisputable manner penalties for late repayment of budgetary funds provided on a repayable basis, delay in paying interest on the use of budgetary funds provided on a repayable basis, in the amount of one three hundredth of the current refinancing rate of the Bank of Russia for each day of delay;
· issue a warning to the heads of executive authorities, local governments and recipients of budgetary funds about the improper execution of the budgetary process;
· draw up protocols that are the basis for the imposition of fines;
· collect in an indisputable manner penalties from credit institutions for late execution of payment documents for the appointment or transfer of budgetary funds in the amount of one three hundredth of the current refinancing rate of the Bank of Russia for each day of delay.
The most frequent budget offense is the use of budget funds for other purposes.
Responsibility for violation of budget legislation consists of:
· determination of bodies applying measures to violators of budget legislation (bodies of the Federal Treasury, the Russian Federation, the Arbitration Court of the Russian Federation, the Accounts Chamber of the Russian Federation);
· establishing a system of sanctions and measures to influence offenders (warning of improper execution of the budget process, blocking expenses, etc.);
· determining the procedure for applying coercive measures (write-off with an indisputable order of the amounts of budget funds used for other purposes, warning the authorities about improper budget execution, etc.).
The amounts of fines and penalties are established by the RF BC and the law on the federal budget for the relevant year. They are also provided for by regional legislation.
2.6. Essence of budgetary federalism. Interbudgetary relations
Federalism is understood as a method of state administration, in which the interests of the entire state are organically combined with the interests of its individual parts, the unity and integrity of the country is ensured while respecting the independence of the territories in resolving issues included in their competence.
The federal structure of Russia, the delimitation of rights and powers between the center and the subjects of the Federation are a prerequisite for financial and budgetary federalism. Fiscal federalism is based on the division of powers between the central authorities, the authorities of the constituent entities of the Federation and local governments in the field of finance, in particular, in the public sector.
Fiscal federalism can be defined as a way of building budgetary relations between the federal government and the authorities of national-state and administrative-territorial divisions regarding the optimal, scientifically based formation of budget revenues at each level and financing of expenditures made from them.
To the main principles of fiscal federalism include:
· the unity of national interests and the interests of the population living on the territory of the country;
· a combination of interests of the peoples of a multinational federation in the formation and implementation of the budgetary policy of the state;
· a combination of centralism and democracy in the delineation of budgetary and tax powers, the distribution of costs and revenues in the process of budgetary regulation;
· a high degree of independence of authorities at each level in the organization of the budget process;
· participation of subjects of the Federation in the formation and implementation of the budgetary and tax policy of the state, including interbudgetary relations.
The interconnections between the links of the budgetary system of the Russian Federation are implemented through the mechanism of interbudgetary relations, which are based on the principles of budgetary federalism. The need to reform the system of interbudgetary relations in Russia arose with the proclamation of June 12
1990 Declaration of State Sovereignty of the Russian Federation, signing of the Federal Treaty on March 31, 1993 and the adoption of a new Constitution on December 12, 1993, which consolidated the transformation of Russia into a true federal state. The new organization of interbudgetary relations between the bodies of state power of the Federation and its subjects had to meet the federal principles of the formation of the vertical structure of the state, be one of the main conditions for strengthening the Russian statehood, strengthening the integrity of the country's economic and legal space and overcoming the socio-economic crisis.Interbudgetary relations represent a set of relations between state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local self-government regarding the delimitation of powers and consolidation of budgetary powers, observance of the rights, duties and responsibilities of authorities in the field of organizing the budget process.
At present, there are several problems of interbudgetary relations in the Russian Federation:
· expenditure powers for each level of the budgetary system are not fully substantiated and secured;
· insufficient attention is paid to the issue of improving the forms of financial assistance;
· there is no comprehensive approach to equalizing the socio-economic development of regions;
· a regulatory framework has not been formed to justify the needs for budget expenditures;
· the practice of adopting territorial and local budgets with a deficit without determining the sources of their coverage has become widespread;
· low share of own revenues in the budgets of the subjects of the Federation.
The main approaches to the formation of financial relations between the federal budget and the budgets of the constituent entities of the Russian Federation and municipalities for 2006 and for the medium term were developed in accordance with the Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation and the main indicators of the long-term financial plan for 2006-2008.
In 2006 - In 2008, it is planned to provide interbudgetary transfers in accordance with the forms of financial support created in pursuance of the Budget Code of the Russian Federation.
The basis of the "Interbudget transfers" section, as in previous years, is the Federal Fund for Financial Support of the Subjects of the Russian Federation, the Federal Fund for Co-financing Social Expenditures, the Fund for Reforming Regional and Municipal Finances, the Federal Regional Development Fund and the Federal Compensation Fund.
2.7. Budget classification
A special role in modern conditions is played by the principle of the unity of the budget system, which, in the presence of independent budgets, is called upon to preserve the integrity of the budget system. One of the tools that ensure the principle of unity is the budget classification. Incomes and expenditures of budgets of different levels are very diverse in their characteristics, which is why when drawing up, reviewing, approving and executing budgets, it is necessary to ensure their comparison, systematization on homogeneous grounds, carried out by applying a single budget classification. Until 1996, such a document was annually approved by orders of the Ministry of Finance of the Russian Federation, and No. 115-Ф3 “On Budget Classification” was adopted only in August 1996. In the current RF BC, chapter 4 is devoted to the budget classification.
The budget classification is focused on solving such problems as:
· control over the composition and structure of revenues and expenditures of the budget system;
· obtaining consolidated budget information comparable across all levels of the budget system;
· formation of tools for legislative control of the budget process;
· ensuring the implementation of the principle of unity of the budget system.
Budget classification of the Russian Federation (Fig. 3) is a grouping of incomes and expenditures of budgets of all levels with the assignment of grouping codes to objects of classification.
The budget classification of the Russian Federation includes:
· income classification budgets RF;
· functional classification of RF budget expenditures;
· economic classification of RF budget expenditures;
· classification of sources of internal financing of budget deficits of the Russian Federation;
· classification of sources of external financing of the federal budget deficit;
· classification of types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;
· classification of types of state external debt the Russian Federation and state external assets of the Russian Federation;
· departmental classification of federal budget expenditures.
Classification of budget revenues of the Russian Federation is a grouping of budget revenues of all levels of the budget system of the Russian Federation and is based on the legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels budget system of the Russian Federation .It includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of income. The economic classification of income is a grouping of general government transactions according to their economic content.
Functional classification budget expenditures The Russian Federation is a grouping of budget expenditures of all levels of the budgetary system of the Russian Federation and reflects the direction of budget funds for the implementation of the main functions of the state, including financing the implementation of regulatory legal acts adopted by state authorities of the Russian Federation and state authorities of the constituent entities of the Russian Federation, financing the exercise of certain state powers, transferred to other levels of government.
Economic classification budget expenditures The Russian Federation is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation according to their economic content.
Classification of sources of financing the budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and local governments to cover the deficits of the corresponding budgets .
Classification of sources of internal financing of budget deficits of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of internal financing of budget deficits, code of the administrator of sources of internal financing of budget deficits.
Classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation includes groups, subgroups, articles, subarticles, elements, programs (subprograms) and codes of economic classification of sources of external financing of budget deficits, code of the administrator of sources of external financing of budget deficits.
Economic classification of deficit financing sources budgets is a grouping of general government operations by their economic content.
Departmental classification of federal budget expenditures (subjects of the Federation and local budgets) is a grouping of expenses that reflects the distribution of budgetary funds among the main administrators of federal budget funds.
Rice. 3. Budget classification
Legislative (representative) bodies of the subjects of the Russian Federation and local governments, when approving budget classifications of the corresponding budgets, have the right to further detail the objects of the budget classification without violating the general principles of construction and unity of the budget classification of the Russian Federation.
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 government of the country. According to the degree of distribution of power between the center and administrative-territorial entities, all states are divided into unitary, federal and confederate.
Unitary (single) state- this is a form of government in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, laws common to all systems and single authorities, centralized management of economic and political processes in the state. The budget system of a unitary state consists of two links - state and local budgets.
Federal (united) state- this is a form of government in which the state and administrative-territorial entities that are part of the state have their own statehood and have a certain political independence within the limits of competencies distributed between them and the center. The budget system of federal states is three-tiered and consists of federal budget, the budgets of the members of the Federation and local budgets.
Confederate (union) state - it is a permanent alliance of sovereign states created to achieve political or military goals. The budget of such a state is formed from the contributions of the states included in the confederation. The member states of the confederation have their own budget and tax systems.
Fundamentals of the budget structure of the Russian Federation are determined by the Constitution of the country and its state structure as a federal republic, the subjects of the Federation of which are the republics within the Russian Federation, territories, regions, autonomous regions.
In accordance with the Constitution of the Russian Federation (Articles 71 and 132) and the Budget Code of the Russian Federation (Article 10), the budget system of the Russian Federation consists of three levels:
— the federal budget and the budgets of state off-budget funds;
— budgets of the constituent entities of the Russian Federation (regional budgets) and budgets of territorial state non-budgetary funds;
- local budgets.
The scheme of the consolidated budget of the Russian Federation is presented in fig. 6.1.
The budgets included in the budget system of the Russian Federation are independent and are not included in each other, i.e. the budgets of the subjects
Russian Federation are not included in the federal budget, and local budgets are not included in the regional budgets. To the basic principles of functioning of the budget system of the Russian Federation include:
· unity of the budget system - means the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, as well as a single procedure for financing expenditures of budgets of all levels of the budget system; delineation of revenues and expenditures between levels of the budget system Russian Federation - means fixing, in accordance with the legislation of the Russian Federation, income and expenses for the budgets of the budget system of the Russian Federation, as well as determining the powers of state authorities (local governments) to generate income, establish and fulfill spending obligations
· general (cumulative) coverage of budget expenditures - means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit;
· independence of budgets of different levels – the right of legislative bodies of state power and local governments at each level of the budget system to carry out the budget process; availability of own sources of income for the budgets of each level; legislative consolidation of regulatory revenues of budgets; the right of state authorities and local self-government to independently determine the direction of spending funds.
· budget balance
means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from the sources of financing its deficit;
Figure 6.1 - Scheme of the consolidated budget of the Russian Federation
· efficiency and cost-effectiveness of the use of budgetary funds - means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget;
· equality of budgetary rights of subjects of the Russian Federation, municipalities - means the definition of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments, the establishment and fulfillment of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and procedure for providing interbudgetary
transfers in accordance with uniform principles and requirements established by law;
· completeness of reflection of income and expenses budgets of different levels, state extra-budgetary funds, which means that all income and expenses of budgets of different levels, state extra-budgetary funds are subject to reflection in the budgets in full on a mandatory basis;
· publicity - Mandatory publication in the open press of approved budgets and reports on their execution;
· authenticity – means the reliability of the forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;
· targeting and targeted character of budgetary funds - means that budget funds are allocated in
the order of specific recipients of budgetary funds with the designation of their direction for financing specific goals.
The federal structure of Russia, the delimitation of rights and powers between the center and the subjects of the Federation are a prerequisite for financial and budgetary federalism.
Fiscal federalism - this is the division of powers between the central authorities, the authorities of the constituent entities of the Federation and local governments in the field of finance, in particular in the public sector.
The budget device is the organizational principles for building the budget system, its structure, the relationship of the budgets united in it. The budget structure is determined by the state structure. Thus, in federal states the budget system includes three levels of budgets, and in unitary states - two.
The budget system is a combination of the federal budget, the budgets of the constituent entities of the Russian Federation (regional, district, republican, territorial), local budgets (city, district, rural, settlement) and the budgets of state non-budgetary funds based on economic relations and legal norms.
The budget system of the Russian Federation, in accordance with the Budget Code of the Russian Federation, includes three levels:
- 1. the federal budget and the budgets of state off-budget funds;
- 2. budgets of subjects of the Russian Federation and budgets of territorial state non-budgetary funds;
- 3. local budgets.
The first and second levels of the budget system, in accordance with the Budget Code, are interpreted broadly, i.e. include, in addition to the state budget directly, the budgets of state off-budget funds. The totality of the budget of the corresponding territory with the budgets of state non-budgetary funds is usually called the budget of the extended government. The federal budget of the Russian Federation, in fact, is the main financial plan of the state, through which the financial resources necessary for their subsequent redistribution and use for the implementation of state policy goals are mobilized.
The budget of the subject of the Russian Federation (or the regional budget) in the Budget Code of the Russian Federation is the form of formation and spending of funds intended to solve problems and functions related to the subjects of the jurisdiction of the subject of the Russian Federation. The subjects of jurisdiction of the Russian Federation, subjects of the Russian Federation and joint jurisdiction of the Russian Federation and subjects of the Russian Federation are established by the third chapter of the Constitution of the Russian Federation.
The second level of the budget system, in addition to the budgets of territorial state non-budgetary funds, includes the budgets of 89 constituent entities of the Russian Federation, including 21 republican ones; 55 regional and regional budgets; 2 budgets of federal cities; 1 budget of the autonomous region and 10 budgets of autonomous regions.
The local budget is a form of formation and expenditure of funds intended to ensure the tasks and functions assigned to the subjects of local government. Issues of local importance are within the jurisdiction of local self-government. An open list of issues of local importance is given in the federal law "On the General Principles of Local Self-Government in the Russian Federation". On the territory of the Russian Federation, 29 thousand local budgets are accepted, including district, city, town and rural budgets.
The consolidated budget is a summary of all levels of the budget system of the Russian Federation in the relevant territory. The consolidated budget, combining all the budget indicators of any territory, performs mainly an informational function. Unlike the legislatively approved budgets of the subjects of the federation and the federal budget, the consolidated budget is not a law. The consolidated budget of the Russian Federation includes the federal budget of the Russian Federation and the consolidated budgets of the subjects of the Russian Federation. At the same time, the consolidated budgets of the subjects of the Russian Federation consist of the actual budget of the subject of the Russian Federation and the budgets of municipalities located on the territory of this subject of the Russian Federation.
budget state economy progress
budget device determines the organization of the state budget and the country's budget system, the relationship between its individual links, the legal basis for the functioning of budgets included in the budget system, the composition and structure of budgets, the procedural aspects of the formation and use of budget funds, etc.
The foundations of the budget structure are determined by the form of the state and administrative structure of the country, the main legislative acts in force in it, the role of the budget in social reproduction and social processes. According to the degree of distribution of power between the center and administrative-territorial formations, all states are divided into unitary, federal and confederal.
Unitary (single) state - This is a form of government in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, laws common to all systems and single authorities, centralized management of economic, social and political processes in the state is carried out. The budgetary system of a unitary state consists of two parts - state and local budgets.
Federal (united) state - this is a form of government in which state formations or administrative-territorial formations that are part of the state have their own statehood and have a certain political independence within the limits distributed between them and the center of competence. The budgetary system of the federal states is three-tier, and consists of the federal (federal) budget, the budgets of the members (subjects) of the federation and local budgets.
Confederate (union) state - it is a permanent alliance of sovereign states created to achieve political or military goals. The budget of such a state
Rice. 2.1.
is formed from the contributions of the member states of the confederation. The member states of the confederation have their own budgetary and tax systems.
Over the more than a thousand-year history of Russia, its budget structure and budgetary system have gone from the princely treasury and the system of a unitary state to a system based on a federal state structure.
The main part of the budget structure of Russia, in addition to the principles of the budget system and budget classification, is budget system, shown in fig. 2 .1.
The Budget Code of the Russian Federation (hereinafter - B K RF) gives the following definition budget system: "Based on economic relations and the state structure of the Russian Federation, regulated by the rule of law, the totality of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and the budgets of state extra-budgetary funds."
The budget system is the main link in the financial system of the state. The budget system of the Russian Federation needs further improvement. For example, it does not regulate the problems of interbudgetary relations. To build the budget system of the Russian Federation, compliance with the principles of its organization is of great importance.
The budget system of Russia: the results of its development and ways to improve
The budget system of the Russian Federation consists of budgets of three levels:
- o the first level - the federal budget of the Russian Federation and the budgets of state off-budget funds;
- o the second level - the budgets of the constituent entities of the Russian Federation (according to the Constitution of the Russian Federation, the budget system includes 83 budgets, of which: 21 republican budgets, 9 regional and 46 regional budgets, 4 district budgets of autonomous districts, the budget of the autonomous Jewish region, the city budgets of Moscow and St. Petersburg The same level includes the budgets of territorial state off-budget funds;
- o third level - local budgets (about 29,000 city, district, settlement and rural budgets).
The summary of budgets of all levels is consolidated budget.
There are two types of consolidated budget:
- 1) consolidated budget of the Russian Federation, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation;
- 2) consolidated budget of the constituent entity of the Russian Federation, which includes the budget of the constituent entity of the Russian Federation and the set of budgets of municipalities located on its territory.
The consolidated budget allows you to get a complete picture of all the income and expenses of the region or the federation as a whole, it is not approved, i.e. has no legal force and serves 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.
