Principles of delimitation of income and expenses between budgets of different levels. But at the same time, there remains too little opportunity to take into account the actual needs of individual territories of the federal subjects and municipalities and ensure their interest in expanding their own income potential. Decentralization of the budget system, which reduces the concentration of budget revenues in the center, accordingly reduces the volume of redistributed funds, but almost never completely eliminates the need to use mechanisms...

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PAGE 2

LECTURE 11

Number of hours 2

TOPIC: INTERBUDGETARY RELATIONS

1. General characteristics of interbudgetary relations.
2. Principles of delimitation of income and expenses between budgets of different levels.
3. Criteria for assessing interbudgetary relations.

1. General characteristics of interbudgetary relations.

Interbudgetary relations are the relations between government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation and local governments related to the formation and execution of relevant budgets.

The ultimate goal of interbudgetary relations is to ensure that every person and citizen of the country is guaranteed minimum social services and a decent standard of living.

A centralized budget system is characterized by a high degree of concentration of tax and other revenues in the federal budget, the funds of which, during the so-called interbudgetary equalization, are redistributed between lower budgets by providing them with various subsidies. Such a system makes it possible to mobilize and purposefully use significant budget funds, primarily in the national interests. But at the same time, there remains too little opportunity to take into account the actual needs of individual territories (federal subjects and municipalities) and ensure their interest in expanding their own income potential.

Decentralization of the budget system, which reduces the concentration of budget revenues in the “center”, correspondingly reduces the volume of redistributed funds, but almost never completely eliminates the need to use inter-budgetary equalization mechanisms. This is due to at least two main motives. Firstly, so far it has not been possible to ensure in practice that the amount of tax and other budget revenues fully corresponds to the volume of expenditure obligations of the relevant authorities; the lack of funds is usually forced to compensate with budget subsidies. Secondly, there is the task of influencing the central government on the formation of budgetary and other policies of territorial bodies based on national priorities.

The imbalance of budgets “vertically” is determined by the fact that the volume of functions assigned to sub-federal authorities, as a rule, exceeds their ability to finance necessary expenses from assigned revenue sources.

The imbalance of budgets “horizontally” is associated with the uneven economic development of territories, accordingly, the differentiation of their revenue (tax) potential (differences in the revenue opportunities of large and small cities, urbanized and rural areas). These differences arise due to reasons beyond the control of the territories themselves: lack of natural resources, unfavorable demographic structure of the population.

The problem of legal regulation of interbudgetary relations in the Russian Federation has again become particularly relevant in connection with the entry into force on January 1, 2005 of a new edition of Chapter. 16 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation). Not only the title of the chapter has changed. 16, but also content. If earlier Ch. 16 was called “Interbudgetary relations”, then in the new current edition it is called “Interbudgetary transfers”, and the term “interbudgetary relations” is used in the Budget Code of the Russian Federation only once, in its Art. 6 defines the concept of interbudgetary relations. The current version of Ch. 16 is devoted directly to interbudgetary transfers. It defines:

1) forms of interbudgetary transfers provided from the federal, regional and local budgets;

2) conditions for the provision of interbudgetary transfers;

3) general provisions on funds formed as part of the federal, regional and local budgets, from which interbudgetary transfers are provided.

Transfers are allocated to territorial budgets from special funds created in the federal, regional and district budgets (financial support funds for territories, territorial development funds, etc.).

Interbudgetary relations are based on the principles:

Distribution and consolidation of budget expenditures at certain levels of the budget system of the Russian Federation;

Delineation (consolidation) on a permanent basis and distribution according to temporary standards of regulatory income by levels of the budget system of the Russian Federation;

Equality of budgetary rights of the constituent entities of the Russian Federation, equality of budgetary rights of municipalities;

Alignment of the levels of minimum budgetary provision of the constituent entities of the Russian Federation, municipalities;

Equality of all budgets of the Russian Federation in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Russian Federation.

In accordance with these principles, certain types of budget revenues and expenses can be transferred from the federal budget to the budgets of the constituent entities of the Russian Federation and from the budgets of the constituent entities of the Russian Federation to local budgets.

The differentiation of income and expenses between the levels of the budget system of the Russian Federation implies two points. Firstly, each level of the budget system - federal, regional or local budget - has equal rights to assign to it part or all of the income determined by budget legislation. Secondly, government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation and local governments have the right to independently determine the amount of expenses and directions for spending funds from the federal, regional and local budgets, respectively.

The process of distributing expenses and income between the links of the budget system is based on the principle of equality of the budgets of the constituent entities of the Russian Federation in relations with the federal budget and local budgets with regional budgets, which involves the use of a unified methodology for calculating standards of financial costs for the provision of state and municipal services, standards for calculating financial assistance territorial budgets (interbudgetary transfers), as well as a unified procedure for paying federal and regional taxes.

The principle of separating income and expenses between the levels of the budget system of the Russian Federation is divided into two interrelated principles. Firstly, each level of the budget system - federal, regional or local budget - has equal rights to assign to it part or all of the income determined by budget legislation. Secondly, government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation and local governments have the right to independently determine the amount of expenses and directions for spending funds from the federal, regional and local budgets, respectively.

2 Principles for distinguishing income and expenses between budgets of different levels

One of the main problems of inter-budgetary relations is the search for the optimal balance of income coming to regional budgets in the form of taxes and in the form of financial assistance. This problem, in principle, does not have a clear solution. On the one hand, increasing the share of tax revenues in the revenue side of regional budgets is supported by the fact that, unlike financial assistance, the amount of which does not depend in any way on local authorities, the larger the tax base of the corresponding territory, the greater the tax revenues to the regional budget. Consequently, assigning tax revenues to regional budgets has the advantage over subsidies that it stimulates the own tax efforts of regional and local authorities.

The basic condition for the delimitation of income and expenses between levels of the budget system is the delimitation of powers between authorities of different levels and local governments.

The conferment of powers can be carried out in 2 forms: transfer and delegation of powers. Transfer of powers is a method of regulating the powers of a state body in which any power of a state body of the Russian Federation (subject of the Russian Federation) is excluded from its competence and included in the competence of the state body of a subject of the Russian Federation (local government body). In contrast to the transfer, delegation of powers involves the provision by a state body of the Russian Federation (subject of the Russian Federation) of the right to resolve any issue belonging to it to the state body of the subject of the Russian Federation (local government body) for one time, for a certain period or indefinitely.

The vesting of constituent entities of the Russian Federation with powers at the federal level is determined by the following:

1. Carried out only in accordance with federal law, the law of a constituent entity of the Russian Federation, a contract or agreement concluded between state authorities of the Russian Federation and state authorities of constituent entities of the Russian Federation and local governments;

2. Must be confirmed by the transfer of material and financial resources necessary for their implementation;

3. It assumes control of the Russian Federation over the implementation of transferred (delegated) powers;

4. Transfer (delegation) of powers only to executive authorities.

Basics of delimitation of expenditure powers and revenue sources.

When assessing the effectiveness of interbudgetary relations, it is important to proceed, first of all, from the degree to which their main goal is achieved. This is the creation of initial opportunities for reducing differences in the budgetary provision of public legal territorial entities and the formation by regional and local authorities of balanced budgets, the implementation of the powers assigned to them, the provision of equal conditions to the population throughout the country in receiving budgetary services in a volume and quality not lower than minimum required level. If we proceed from the fact that their scope includes relations between government bodies of predominantly different levels regarding the delimitation of areas of jurisdiction and corresponding expenditure obligations, as well as, to the maximum possible extent, adequate revenue sources for them, then the justified construction of this block of interbudgetary relations is a basic condition for effective their functioning. Achieving this largely depends on the extent to which such a distinction corresponds to the scientifically based criteria (principles) underlying it. The Decree of the Government of the Russian Federation “On the Program for the Development of Budgetary Federalism in the Russian Federation” states that the Budget Code of the Russian Federation should establish a clear and stable division of spending powers between government bodies at different levels in accordance with the criteria:

· subsidiarity (maximum proximity of government bodies exercising spending powers to consumers of relevant budget services);

· territorial compliance (maximum coincidence of the territorial jurisdiction of the authority exercising spending powers and the area of ​​consumption of the corresponding budget services);

· external effects (the higher the interest of society as a whole in the implementation of spending powers, the, ceteris paribus, they should be assigned to a higher level of government);

· the effect of territorial differentiation (the higher the regional/local differences in the production and consumption of budget services, the lower levels of the budget system they should be provided);

· economies of scale (concentration of budget expenditures contributes to budget savings).

For expenditure powers, such criteria include the principle of territorial correspondence. Thus, budget services in the field of education and health care can be provided at different levels of government and the budget system.

Another important principle for the delimitation of spending powers is the focus on being as close as possible to the level of those territorial entities in the interests of whose population the budget service is provided. This principle is called the principle of subsidiarity. Assigning to municipal districts and urban districts the authority to “organize the provision of publicly available and free primary general, basic general, secondary (complete) general education in basic general education programs” meets the principle of subsidiarity. In this case, the budget service is assigned to the corresponding local level of government, and the most significant part of the financing of this service is provided through subventions to local budgets from regional budgets.

At the same time, based on the principle of “economy of scale”, adjustments can be made to the division of jurisdiction and expenditure powers, made on the basis of the above principles through some centralization of individual powers, if at a higher level the implementation of relevant budget services is ensured more efficiently, including savings budget funds. As for the criteria for delimiting revenue sources between levels of the budget system, in addition to the principles reflected in the Program for the Development of Budgetary Federalism, the following principle also seems important: given the wide distribution of the tax base of “large” taxes throughout the country, such taxes can be joint, directed to the appropriate shares in different levels of the budget system, both on a permanent basis and on a temporary basis. The most important condition for increasing the efficiency of interbudgetary relations should be the provision that financial support for expenditure powers, the execution of which is entrusted to regional and local authorities, should be carried out, first of all, on the principle of self-reliance and only in the missing part for objective reasons - for account for the redistribution of funds from budgets of another level.

The main methods of delimiting income between levels of the budget system of the Russian Federation include:

1. division of types of taxes between levels of government;

2. quotas on tax revenues within a single tax rate, allocation of a share (the rate or volume of tax revenues may be subject to quotas).

When distinguishing specific types of taxes and revenue sources between budgets of different levels, the Program for the Development of Fiscal Federalism proposes to take into account the following criteria:

· stability;

· economic efficiency;

· territorial mobility of the tax base;

· uniform distribution of the tax base;

· social justice;

· budgetary responsibility.

The mechanism for redistributing funds between budgets in the Russian practice of interbudgetary relations is represented by interbudgetary transfers, which mean funds from one budget of the budget system of the Russian Federation transferred to another budget of the budget system of the Russian Federation. Interbudgetary transfers can be carried out in the form of grants, subventions, subsidies and budget loans.

Subsidies - budget funds provided to budgets of other levels on a free and irrevocable basis to finance current expenses;

Subventions are provided only from the Federal Compensation Fund, regional compensation funds and local budgets. These are budget funds provided to the budget of another level of the budget system on a free and irrevocable basis, but to finance targeted expenses.

Subsidies are also budget funds provided to budgets of other levels, legal entities or individuals, on a gratuitous, non-repayable basis and on a shared basis, to finance targeted expenses.

Budget loan - budget funds provided to the budget of one or another level and to legal entities on a repayable (for a period of up to one year) and reimbursable basis to finance current and capital expenses.

3. Criteria for assessing interbudgetary relations

The approach to assessing the effectiveness of interbudgetary relations is based on the fact that the system for organizing the financing of municipalities must solve three interrelated problems.

1. Ensure the financial autonomy of municipalities, which creates the conditions for their independent activity as a level of public authority, makes it possible to choose the most effective ways to resolve issues of local importance, creates the prerequisites for comprehensive socio-economic development, allows for the creation of incentives to increase income and optimize local budget expenditures .

2. Use mechanisms to equalize the financial conditions for the activities of municipalities, which allows creating prerequisites for the implementation of social justice in ensuring citizens’ access to municipal services, and creating incentives to optimize municipal expenditures.

3. Ensure the transfer to the municipal level of resources sufficient to resolve issues of local importance, taking into account objective differences in the needs of the population and the characteristics of the socio-economic development of the territories, without which it is impossible to most fully satisfy the demand of citizens for municipal budget services.

We can propose the following general approach to assessing the effectiveness of interbudgetary relations in the constituent entities of the Federation:

1) the assessment covers all three of the above components, which determine the financial conditions for the effective implementation of municipal reform;

2) for each of the components, both the procedures enshrined in the legal regulation of interbudgetary relations at the regional level, and the results of using the instruments of interbudgetary relations, reflected in the quantitative indicators proposed below, are considered;

3) for each of the components, two main parameters are assessed: compliance of the regulation of interbudgetary relations in a constituent entity of the Federation with the requirements of federal legislation and the degree of use of the tools provided by federal budget legislation for the most effective implementation of municipal reform.

In this work, the financial autonomy of municipalities is understood as the ability of local governments to receive financial resources from taxation of the local economy and independently use these resources to meet the needs of local residents for relevant benefits.

The most common and long-used indicator in this area is the share of income and expenses of municipal budgets, respectively, in the income and expenses of the country’s consolidated budget.

When assessing the financial autonomy of municipalities in this area, it is necessary to determine:

How limited is the financial independence of local governments when resolving issues of local importance;

What are the priorities of a subject of the Federation when allocating interbudgetary transfers? Is it primarily focused on strengthening the financial autonomy of municipalities or seeks to influence the direction of spending local budget funds.

Accordingly, the following indicators can be used in this area:

1) the share of tax revenues, non-tax revenues and subsidies in municipal budget revenues (without subventions);

2) the ratio of unconditional financial assistance (subsidies for equalizing budgetary security, subsidies for balancing and other interbudgetary transfers in the form of subsidies) and conditional financial assistance (subsidies for co-financing expenses, other interbudgetary transfers with a specific purpose) in the total volume of interbudgetary transfers to municipal budgets.

In this case, the basic indicator for assessment is the first indicator, for which it is proposed to use the same algorithm as in relation to the fixation of tax revenues. The proposed indicator is analyzed over several years, as well as in comparison with the national average indicator values.

In assessing the effectiveness of interbudgetary relations in terms of the adequacy of financial resources to resolve issues of local importance, it is necessary to answer the following questions:

1) how financial resources are distributed between regional and local budgets;

2) whether the financial guarantees established for municipalities are implemented in practice, if their presence is revealed during the analysis of regional legislation;

3) to what extent funds intended for resolving issues of local importance are diverted to the execution of transferred state powers;

4) whether local governments allow the appearance of overdue accounts payable during the financial year (the presence of accounts payable may indicate not only the low financial discipline of local governments, but also the insufficiency of their financial resources).

To assess the first direction, it is proposed to use the following indicators:

Share of revenues of the total municipal budget in the revenues of the consolidated regional budget (without and taking into account subventions);

The share of income of the total municipal budget of settlements, municipal districts and urban districts in the income of the consolidated regional budget (without and taking into account subventions).

The proposed indicators, taking into account subventions, reflect the distribution of the entire volume of funds between the regional and municipal levels; indicators without taking into account subventions make it possible to more clearly assess what share of funds is allocated to resolve issues of local importance.

Indicators characterizing the share of revenues of the total municipal budget in the revenues of the consolidated regional budget are assessed:

Based on planned and actual data from budget statistics;

Dynamics over several years;

Compared to the national average.

The low degree of efficiency of the system of interbudgetary relations is evidenced by the following factors:

The actual share of the total municipal budget revenues in the consolidated regional budget revenues without subventions is less than the national average;

The actual share of the total municipal budget revenues in the consolidated regional budget revenues without subventions has tended to decrease over the past three years (especially if the value of this indicator is below the national average);

The actual share of the total municipal budget revenues in the consolidated regional budget revenues without subventions is below the national average, and the actual share of the aggregate municipal budget revenues in the consolidated regional budget revenues, taking into account subventions, is higher than the national average (which means an increasing burden on local governments with state powers while limiting funds for solving local issues);

The actual value of the share of revenues of the aggregate municipal budget in the revenues of the consolidated regional budget without subventions is significantly less than planned, which means that a fair distribution of additional revenues received during budget execution is not ensured between the regional and municipal levels, or that a disproportionately large share of the actual budget is transferred to local budgets. shortfall in income compared to plan.

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Interbudgetary relations are the financial relationships of federal authorities with the authorities of constituent entities of the Russian Federation and municipalities in the process of formation and execution of budgets at all levels in accordance with their powers and the tasks and functions assigned to them.
The main goals of interbudgetary relations are:

1. improving living standards, ensuring social security and equal access of the population to public services and social guarantees throughout the country;
2. ensuring sustainable economic development with optimal use of the resource and tax potential of each region and the country as a whole;

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1. strengthening the state structure and territorial integrity of the country, preventing centrifugal tendencies and conflicts between authorities at different levels regarding the distribution and use of resources of the national budget system in the interests of implementing the long-term strategy of territorial development of Russia.

The subjects of interbudgetary relations are:

• delimitation and consolidation of spending powers at the appropriate levels of the budget system;
• delimitation of tax powers and revenue sources between budget levels;
• equalizing the budgetary provision of the constituent entities of the Russian Federation and municipalities, taking into account their spending powers and tax potential.

The main problem of improving interbudgetary relations at present is reducing the differentiation of socio-economic development of the constituent entities of the Russian Federation, which still remains very significant.
The grouping of regions of the Russian Federation on the basis of a comprehensive assessment of their socio-economic development and measures to overcome significant differences in the level of this development are given in the federal target program “Reducing differences in the socio-economic development of regions of the Russian Federation (2002 - 2010 and until 2015).
The criteria for the effectiveness of the model of interbudgetary relations should be:

1. increasing the economic potential of the region, its contribution to the national economy;
2. the quality and volume of budget services provided to the population of regions throughout the country.

Interbudgetary relations perform two main functions: equalizing and stimulating.
The equalizing function is designed to equalize the budgetary provision of those territorial entities where it is less than the required level (ensuring compliance with constitutional and other state social guarantees throughout the country) level.
The incentive function is designed to stimulate the increase in tax potential, timely and complete collection of payments to the budget in the subordinate territory, as well as their rational and efficient spending.
Both functions should be implemented mainly in combination. In our country, the equalizing function has become predominant to the detriment of the stimulating one.
Therefore, since 2005, a new stage in the reform of interbudgetary relations began.
The main task is to overcome dependent sentiments and transform interbudgetary relations into a factor of economic growth both in individual territories and in the country as a whole.
But at the same time, it must be borne in mind that if the centralization of income at higher levels of the budget system leads to dependency, then the decentralization of income at the levels of the budget system must have a limit beyond which separatism can intensify, leading to a violation of the common economic space and combination national, regional and local interests.
The basis of interbudgetary relations is interbudgetary transfers.
Interbudgetary transfers are funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation.
Interbudgetary transfers (with the exception of subventions) are provided subject to compliance by the authorities of the constituent entities of the federation and local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
If the estimated share of interbudgetary transfers from the federal budget (except for subventions) during two of the last three reporting financial years exceeded 5% or more of the volume of own revenues of the consolidated budget of a constituent entity of the Russian Federation, then in relation to this subject restrictions and measures are applied that are established as the growth increases above the specified shares.
Similar types of restrictions and measures are applied to municipalities that receive interbudgetary transfers from the budgets of constituent entities of the Russian Federation.
Interbudgetary transfers are distributed in such a way as to stimulate the constituent entities of the Russian Federation to increase their own revenue base, improve the quality of regional financial management and improve the procedure for providing investment support to the regions.
The main forms of interbudgetary transfers are grants, subsidies and subventions.
A subsidy is a form of budgetary allocations to equalize the budgetary security of the constituent entities of the Russian Federation (if the allocations come from the federal budget) or municipalities (if the funds come from the regional budget).
Subsidies from the federal budget to equalize the budgetary security of the constituent entities of the Russian Federation form the Federal Fund for Financial Support of the Subjects of the Russian Federation. The distribution of subsidies from this fund is carried out in accordance with a unified methodology approved by the Government of the Russian Federation. Subsidies from this fund are provided to those constituent entities of the Russian Federation whose level of estimated budgetary provision does not exceed the level established as a criterion for equalizing the estimated budgetary provision of constituent entities of the Russian Federation.
The minimum level of estimated budgetary provision of the constituent entities of the Russian Federation, taking into account subsidies for equalizing the budgetary provision of the constituent entities of the Russian Federation, is determined for a period of at least 3 years.
The level of estimated budgetary security of a constituent entity of the Russian Federation is determined by the ratio between the estimated tax revenues per capita, which can be received by the consolidated budget of a constituent entity of the Russian Federation based on the level of development and structure of the economy and (or) tax base (tax potential), and similar indicators on average for consolidated budgets constituent entities of the Russian Federation, taking into account the population structure, socio-economic, geographical, climatic and other objective factors and conditions affecting the cost

provision of the same volume of state and municipal services per resident.
A subsidy is a form of budgetary allocations to co-finance expenditure obligations by budgets of different levels.
The totality of subsidies to the budgets of constituent entities of the Russian Federation from the federal budget forms the Federal Fund for Co-financing Expenses.
The goals, conditions for the provision and expenditure of subsidies to the budgets of constituent entities of the Russian Federation, the criteria for selecting constituent entities of the Russian Federation for the provision of interbudgetary subsidies and their distribution among the constituent entities of the Russian Federation are established by federal laws and (or) regulatory legal acts of the Government of the Russian Federation adopted in accordance with them for a period of at least 3 years .
A subvention is a form of budgetary allocations provided to financially support the powers of higher-level authorities transferred to another budget level.
The totality of subventions to the budgets of constituent entities of the Russian Federation from the federal budget forms the Federal Compensation Fund.
Methods for distributing subventions from the federal budget are approved by the Government of the Russian Federation on the basis of the Budget Code of the Russian Federation, federal laws and regulations of the President of the Russian Federation and the Government of the Russian Federation.
Other interbudgetary transfers may be provided by the budget of the Russian Federation in cases and in the manner provided for by federal laws and (or) regulatory legal acts of the Government of the Russian Federation adopted in accordance with them.
Similar funds are formed in the expenditure side of budgets at other levels.

Basic principles of interbudgetary relations in Russia

Interbudgetary relations in Russia are based on the following principles:

• distribution and consolidation of budget expenditures at certain levels of the budget system of the Russian Federation;
• differentiation (consolidation) on a permanent basis of income by levels of the budget system of the Russian Federation;
• equality of budgetary rights of subjects of the Russian Federation, equality of budgetary rights of municipalities;
• equalizing the levels of minimum budgetary provision of the constituent entities of the Russian Federation and municipalities;
• equality of all budgets of the Russian Federation in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Federation.

In accordance with these principles, certain types of budget expenditures can be transferred from the federal budget to the budgets of the constituent entities of the Russian Federation, and from the budgets of the constituent entities of the Russian Federation to local budgets. A unified methodology is used for calculating standards for financial costs for the provision of state and municipal services, standards for calculating financial assistance to territorial budgets, as well as a unified procedure for paying federal and regional taxes.

The goals of organizing a system of interbudgetary relations can be:

• equalization of budgetary security,
• stimulating the growth of tax potential,
• financial management of territorial development,
• reducing the risk of underfunding of key budget services at the local level.

Reforms of interbudgetary relations in Russia in the 2000s.

In 2001, the government approved the concept of reform of interbudgetary relations - Program for the development of fiscal federalism in the Russian Federation for the period until 2005. According to the concept, municipalities should become more independent: gain limited independence in tax policy, in managing the expenses of their budgets, and implement the spending powers assigned to them at the expense of their own revenues.

The reform is based on the principle delimitation of powers between different levels of government. Regions and municipalities were assigned a limited range of obligations (mandates); obligations that were not supported by sources of funding were excluded. The tax powers of regional authorities and local governments were also expanded. Thus, an attempt was made to place their income in direct dependence on the success of the development of the “tax base” of the territory (local economy): the success of attracting investors, stimulating entrepreneurial activity and the growth of small businesses.

For the first time, in accordance with the new principles, the budget was formed in 2005.

In 2005, the law “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with Improving the Separation of Powers” ​​was adopted; it introduced the institution of so-called voluntary powers, which subjects can introduce unilaterally even in the absence of sources of funding.

Position of regional budgets

The main result of the reform of interbudgetary relations is a significant increase in budget centralization. The separation of functions and income in practice led to a significant strengthening of the center.

There was no real differentiation sources of income. The Budget Code establishes the principle of single-channel financing (one tax - one budget), but in fact, more than 80% of tax revenues to regional budgets are deductions from federal taxes. The main sources of replenishment of the regional treasury are part of the income tax, personal income tax (NDFL) and excise taxes shared with the federal center. During the crisis of 2008-2009. income from the first has almost ceased - the enterprises have no profit.

In consolidated budget revenues center share in 1999 it was 44%. In 2007, this share was 66.2%. Considering that part of the center’s income is redistributed to the regions in the form of transfers, it still accounted for 58.9% of the consolidated budget. As a result, even regions rich in natural resources did not have enough funds to cover their own budget obligations. They became dependent on the favor and subsidies of the center. In the economically prosperous year 2006, according to the Ministry of Regional Development, the share of subsidies from the center was only 10% in only 16 out of 87 subjects, the share was 10-30% in 37 regions. In total, interbudgetary transfers accounted for more than a third of federal budget expenditures in 2007.

According to the Minister of Regional Development Dmitry Kozak, “70-80% of all powers are now in the hands of federal bodies, which, although represented in the territory, do not bear political responsibility for the decisions made”. Governors have neither the ability nor the incentive to work more effectively. The main problem is the lack of competent initiative in the regions.

Thus, the regions have not become more independent; they receive funds not directly from taxpayers, but through an intermediary - the federal center. The more taxes the federal center takes, the less incentive the regions have to operate efficiently. The biggest losers are the donor regions.

The transmission of the signal from above is slow because it has to pass through four circles of federal power. The representation of regions in federal lawmaking is reduced to a minimum both de facto and de jure. The division of powers from the point of view of financial federalism is carried out in a completely wild way. Stimulating the regions is like a mutual guarantee, when the poor are fed and they lose any incentive to work, and the rich are subject to a tax burden. The interbudgetary reform of 2005 only strengthened the informal division of the federal treasury and created an extra 15% of officials. Moreover, a new regional sport has appeared - budget lobbying. The new, fourth budget level - municipal - turned out to be unviable, and the reform of local self-government failed. Kozak then tried to tidy up and standardize the local self-government, but in reality it turned out to be only a fiction of self-government; a new level of state power was created, only without powers and funds.

Position of municipal budgets

According to the Budget Code, municipalities can partially manage only two taxes - land and property taxes on individuals. But these taxes are difficult to collect, and they make up only a few percent of the budget of municipal districts. Basic receipts- This is the transfer to municipalities of a share of other taxes from higher budgets. For example, rural settlements receive 10% of the personal income tax (NDFL) collected on their territory and 30% of the unified agricultural tax (USAT), municipal districts - 20% of personal income tax, 30% of the Unified Agricultural Tax and 90% of the unified tax on imputed income.

Thus, municipalities remain completely dependent on their regions and the center.

Regional and municipal budgets of the Russian Federation during the crisis

Based on the results of January-July 2009 compared to the same period in 2008 reduction in income of the consolidated budgets of the constituent entities of the Russian Federation amounted to 7%. Revenue volumes decreased in 35 regions. In 5 of them, income fell by more than 20%.

Over the eight months of 2009, the largest drop in income was recorded in the Tyumen region (by 34%), Chelyabinsk region (by 28%), Vologda region (by 24%), and Khanty-Mansi Autonomous Okrug (by 23%). Over the same period, the reduction in tax revenues of the consolidated budgets of the constituent entities of the Russian Federation amounted to 17%, an increase in tax revenues occurred in 23 regions, and a decrease of more than 20% in 11 constituent entities of the Federation. Due to the crisis in 2008-2009. Revenues from income taxes, one of the main sources of income for regional budgets, have seriously decreased. Enterprises have almost no profit. Revenues from this tax decreased by 44%, in 16 regions revenues decreased by more than 50%, and an increase in income tax revenues was recorded in 11 regions of Russia. The decrease in personal income tax volumes was 1%, while revenues increased in 41 regions.

rights . Now let's turn to a specific type of these legal relations - interbudgetary relations. Taking into account the problems of the modern budget system caused by insufficient budget funds, political contradictions, and attempts to make the distribution of budget funds between budgets of the budget system as efficient as possible, the topic of interbudgetary relations has become especially relevant.

According to the Budget Code of the Russian Federation interbudgetary relations- this is “the relationship between federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies on issues of regulation of budget legal relations, organization and implementation of the budget process” (Article 6). It should be noted that this definition of interbudgetary relations is subject to thorough criticism in the literature [Administrative Law of Russia: Lecture notes / author - comp. L.V. Trukhanovich. M.: Prior, 1999]. The main reason is the need to emphasize the involvement of socio-territorial entities - the Russian Federation, constituent entities of the Russian Federation and municipalities - in interbudgetary relations. It is they who, in most cases, act as subjects of these relations, exercising their powers to use and dispose of budget funds in the form of allocating interbudgetary transfers - objects of interbudgetary relations.

Interbudgetary transfer- these are monetary (budgetary) funds sent in accordance with various regimes (reimbursement, gratuitousness), in various forms from one budget to another. This understanding of transfers is contained in modern budget legislation (Article 6 of the Budget Code of the Russian Federation).

According to Art. 129 and 135 of the Budget Code of the Russian Federation, the forms of interbudgetary transfers are:

Subvention as a form of interbudgetary transfer, these are budget funds provided to the budget of the budget system on a gratuitous and irrevocable basis for the implementation of targeted expenses (Article 6 of the Budget Code of the Russian Federation). Russian legislation provides for the provision of subventions in the following cases:

A)	for financial support of the powers of state authorities of the constituent entities of the Russian Federation on subjects of joint jurisdiction with the Russian Federation, not provided for in the list of powers exercised by the authorities of the constituent entity of the Russian Federation at the expense of the budget of the constituent entity of the Russian Federation (Articles 26 3, 26 13 of the Federal Law of October 6, 1999 "On the general principles of organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation");
b)	for financial support of certain state powers transferred to local governments (Articles 19, 63 of the Federal Law of October 6, 2003 (as amended on December 30, 2004) “On the General Principles of the Organization of Local Self-Government in the Russian Federation”) [Alekseev S.S. Law: ABC-theory-philosophy. Experience of complex research. M., 1999.];
V)	subventions from the budgets of settlements to the budgets of municipal districts to resolve issues of local importance of an intermunicipal nature (conditionally, such issues can be designated as “issues of joint significance”) (Articles 133, 140, 142 2 of the Budget Code of the Russian Federation).

Under budget loan As a form of interbudgetary transfers, we understand budget funds provided to another budget on a repayable and reimbursable basis (Article 6 of the Budget Code of the Russian Federation).

According to the list of interbudgetary transfers, interbudgetary relations should be distinguished: relations of providing financial assistance; relations of providing budget loans, subventions; relations within which funds are transferred between budgets of the budget system on the basis of gratuitousness and irrevocability.

Financial assistance as an interbudgetary transfer. Support funds

The legislation does not establish the definition of financial assistance, but at the same time actively operates with the corresponding concept. According to the established theory of budget law financial aid- funds transferred to the budget of one public-territorial entity from the budget of another public-territorial entity on the basis of gratuitousness and irrevocability as a result of the distribution of financial resources established by the rules of law between public-territorial entities that are part of the state with insufficient budgetary provision, in order to cover expenses for the implementation of public tasks and functions that support the successful development of society. [Antokolskaya M. Family law. M., 1997.]

Legislation - Art. 129, 135 of the Budget Code of the Russian Federation - enshrines grants and subsidies among the types of financial assistance.

Subsidies- these are “budgetary funds provided to the budget of the budget system of the Russian Federation on a free and irrevocable basis” (Article 6).

The Budget Code of the Russian Federation does not link subsidies to the implementation of specific expenses; their provision is not conditional on pre-agreed areas for the use of resources. At the same time, the absence of a direct indication in the Budget Code of the Russian Federation on the targeted use of subsidies does not give grounds to assert that they are “non-targeted” financial assistance. Taking into account the principle of targeted use of budget funds (Article 38 of the Budget Code of the Russian Federation), financial assistance as a whole corresponds to a targeted nature. The specific type of assistance - a subsidy - must also correspond to the target orientation. Articles 131, 137-138 of the Budget Code of the Russian Federation provide for the allocation of subsidies to equalize the level of budgetary provision of the constituent entities of the Russian Federation and municipalities. Specific expenses that require subsidies within a financial year are established by the legal act on the budget for the next financial year.

A)	As practice shows, annually, as a rule, it is planned to allocate subsidies from the federal budget for the implementation of the following tasks:
b)	maintenance of the infrastructure of the city of Baikonur to finance the expenses of the city of Sochi (clause 1 of article 45 of the Federal Law of December 23, 2004 “On the Federal Budget for 2005”) [Baglay M.V. Constitutional law of the Russian Federation. M.: NORM, 2003.];
V)	support for measures to ensure the balance of the budgets of the constituent entities of the Russian Federation (Article 43 of the Federal Law “On the Federal Budget for 2005”);

To provide financial assistance in the form of subsidies by the Russian Federation to the constituent entities of the Russian Federation, the Federal Fund for Financial Support of the Subjects of the Russian Federation is being formed as part of the federal budget. Regional funds for financial support of settlements (municipal districts, urban districts) are created as part of the budgets of the constituent entities of the Russian Federation to provide subsidies to municipalities. As part of the budgets of municipalities, a district fund for financial support of settlements is planned (Articles 137, 138 of the Budget Code of the Russian Federation).

Volume a financial support fund of the appropriate level formed as part of the budget and recipients of a specific amount of financial assistance are approved by the annual legal act on the budget.

There is another type of financial assistance to the constituent entities of the Russian Federation and municipalities - subsidies. Under subsidies as a type of financial assistance are understood budget funds provided to another budget on the basis of shared financing of targeted expenses (Article 6 of the Budget Code of the Russian Federation).

From the above definition of subsidies, we can conclude the following specific features inherent in them: signs.

Firstly, subsidies are provided as assistance to public-territorial entities to finance an object or event only in a certain proportion of the required amount of funds.

Secondly, subsidies are strictly targeted, i.e. they are directed to implement predetermined budget expenditures.

Based on Art. 132, 139 of the Budget Code of the Russian Federation, among the expenses financed by subsidies are the following:

Investment project- justification of the economic feasibility, volume and timing of capital investments, including the necessary design and estimate documentation, as well as a description of practical actions to implement investments. Lists of investment projects form investment programs (Article 1, 13 of the Federal Law of February 25, 1999 (as amended on August 22, 2004) “On investment activities in the Russian Federation, carried out in the form of capital investments”) [Gorodilov A .A., Kulikov A.V., Mnatsakanyan A.G. Jurisprudence. M.: KNORUS, 2010.]

Target program is a complex of research, development, production, socio-economic, organizational and economic activities linked by resources, performers, and timing of implementation, ensuring the solution of problems in the field of economic, social and cultural development of the state. [Civil law: textbook/under ed. A.P. Sergeev, Yu.P. Tolstoy. M., 1998.]

Socially significant expenses- these are expenses made from the budget of the state (municipalities), ensuring the development of society, which have a beneficial effect on the level of security of the population, i.e., corresponding to the implementation of the socio-economic function of the state. Among the expenses for priority socially significant expenses: the cost of paying for medical care, training in educational institutions, etc. According to the social nature of the expenses, it is planned to send subsidies from the federal budget to the constituent entities of the Russian Federation for partial reimbursement of the costs of providing citizens with subsidies for housing and communal services, for providing measures of social support for labor veterans, etc. (Article 40 of the Federal Law “On the Federal Budget for 2005”).

The funds necessary to provide subsidies to finance investment programs (projects) for the development of public infrastructure and subsidies to finance priority socially significant expenses are concentrated in the regional (municipal) development fund and the fund for co-financing social expenses, respectively (Articles 132, 139 of the Budget Code of the Russian Federation).

The volumes of these funds as part of the budget of a particular financial year are established by the legal act on the budget for the financial year.

All budgets included in the country's budget system are interconnected within the framework of interbudgetary relations. Interbudgetary relations are relations between government bodies. authorities of the Russian Federation, state bodies. authorities of the constituent entities of the Russian Federation and local governments related to the formation and execution of relevant budgets.

MOs are based on the following principles: distribution and consolidation of budget expenditures at certain levels of the budget system of the Russian Federation; differentiation (consolidation on a permanent basis and distribution according to temporary standards) of regulatory income at levels of the budget system of the Russian Federation; equality of budgetary rights of subjects of the Russian Federation, equality of budgetary rights of municipalities; equalization of the levels of minimum budgetary provision of the constituent entities of the Russian Federation, municipalities; equality of all budgets of the Russian Federation in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Federation.

In accordance with these principles, certain types of budget expenditures can be transferred from the federal budget to the budgets of the constituent entities of the Federation and from the budgets of the constituent entities of the Federation to local budgets.

The process of distributing expenses and income between the links of the budget system is based on the principle of equality of the budgets of the constituent entities of the Russian Federation in relations with the federal budget and local budgets with regional budgets. This principle involves the use of a unified methodology for calculating standards for financial costs for the provision of state and municipal services, standards for calculating financial assistance to territorial budgets, as well as a unified procedure for paying federal and regional taxes.

Interbudgetary transfers from the federal budget are provided in the form of: - subsidies to equalize the budgetary security of the constituent entities of the Russian Federation; - subsidies to the budgets of the constituent entities of the Russian Federation; - subventions to the budgets of the constituent entities of the Russian Federation; - other m / budget transfers to the budgets of the constituent entities of the Russian Federation; - m / budget transfers to the budgets state extra-budgetary funds.

Terms of provision: 1. Interbudgetary transfers from the federal government (with the exception of subventions) are provided subject to compliance by state bodies. authorities of the constituent entities of the Russian Federation, budgetary legislation of the Russian Federation and legislation of the Russian Federation on taxes and fees.2. Subjects of the Russian Federation, in the budgets of the cat. estimated share of interbudgetary transfers from the fed. b-ta (except for subventions) during 2 of the last 3 reporting financial years exceeded 5% of the volume of own revenues of the consolidated budget of a constituent entity of the Russian Federation, do not have the right to enter into agreements on cash servicing of the execution of the budget of a constituent entity of the Russian Federation, budgets of territorial state extra-budgetary funds and budgets of incoming in its composition of municipal formations by the executive body of state power of the constituent entity of the Russian Federation.3 -/-/-/ exceeded 20 percent of the volume of own revenues of the consolidated budget of the constituent entity of the Russian Federation, do not have the right:

1) establish and fulfill expenditure obligations not related to the resolution of issues assigned by the Constitution of the Russian Federation and federal laws to the powers of state bodies. authorities of the constituent entities of the Russian Federation;

2) exceed the standards established by the Government for the formation of expenses for state labor remuneration. civil servants of a constituent entity of the Russian Federation and (or) maintenance of state bodies. authorities of a constituent entity of the Russian Federation.

4. -/-/ exceeded 60% of the volume of own revenues of the consolidated budget of a constituent entity of the Russian Federation, the following additional measures to those established by paragraph 3 of this article are taken:

1) signing agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of using budget funds and increasing tax and non-tax revenues;

2) organizing the execution of the budget of a constituent entity of the Russian Federation with the opening and maintenance of personal accounts for sources of financing the budget deficit of a constituent entity of the Russian Federation in the Federal Treasury;

3) conducting an annual external audit of the annual report on the execution of the budget of a constituent entity of the Russian Federation by the Accounts Chamber of the Russian Federation or the Federal Service for Financial and Budgetary Supervision;

Inter-budgetary relations are the relations between municipal authorities of the Russian Federation, a constituent entity of the Russian Federation and local government bodies.

Principles of interbudgetary relations : *Income and consumption are distributed and fixed at the level determined by the BS; *Equality of budgetary rights of constituent entities of the Russian Federation and municipalities; *Unified normative deductions from the federation of taxes and fees; *A unified calculation method has been provided for interbudgetary transfers to lower-level budgets; *Alignment of budget levels provided for the territory.

Forms of interbudgetary transfers- these are funds that come from the budget of one level to the budget of another free of charge and irrevocably.

Transfer forms: 1.Subsidies. They are intended to equalize the levels of budgetary provision of the constituent entities of the Russian Federation and municipalities. / The level of budgetary security is defined as the estimated tax revenues of the corresponding consolidated budget per capita. This takes into account the peculiarities of a given territory related to the population structure, geographic, climatic and other conditions that may affect the cost of providing the same volume of public services. / Regions with budgetary security below a certain established level are entitled to subsidies. / The totality of subsidies provided by the budget of the constituent entities of the Russian Federation from the federal one forms the federal fund for financial support of the constituent entities of the Russian Federation. Similar funds are created in the budgets of constituent entities of the Russian Federation and municipal districts.

2. Subventions. They are provided to financially support the expenditure obligations of constituent entities of the Russian Federation or municipalities when they exercise their powers at other levels of government. / The totality of subventions by the budget of the constituent entities of the Russian Federation from the federal budget forms the federal compensation fund. / Similar funds are created in regional budgets and localities. 3.Subsidies. They are provided for the purpose of co-financing expenses of regional and local budgets on issues of joint vision of various levels of government. / The totality of subsidies to the budget of the constituent entities of the Russian Federation from the federal budget form the federal fund for co-financing expenses. A feature of interbudgetary relations at the local level is the presence of negative transfers.

Interbudgetary relations – this is the relationship between federal government bodies, government bodies of constituent entities of the Russian Federation, local governments on issues of regulation of budgetary legal relations, organization and implementation of the budget process.

Interbudgetary relations arise:

1. between government bodies of the Russian Federation and government bodies of the constituent entities of the Russian Federation;

2. between government bodies of the Russian Federation and local government bodies;

3. between government bodies of one subject of the Russian Federation and government bodies of another subject of the Russian Federation;

4. between the authorities of a constituent entity of the Russian Federation and local governments;

5. between the bodies of one local government and the bodies of another local government.

The object of interbudgetary relations is budgetary funds, which should be directed to performing the functions of the Russian Federation as a whole, constituent entities of the Russian Federation and local self-government. Interbudgetary relations are carried out through interbudgetary transfers– funds from one budget of the budget system of the Russian Federation transferred to another budget of the budget system of the Russian Federation.

Interbudgetary transfers from the federal budget are provided in the form of:

1. financial assistance to the budgets of the constituent entities of the Russian Federation;

2. subventions to the budgets of constituent entities of the Russian Federation;

3. financial assistance to the budgets of individual municipalities;

5. budget loans to the budgets of constituent entities of the Russian Federation.

Interbudgetary transfers from the budgets of constituent entities of the Russian Federation are provided in the form of:

1. financial assistance to local budgets;

2. subventions to local budgets;

3. funds transferred to the federal budget in connection with the repayment or servicing of the public debt of a constituent entity of the Russian Federation to federal government bodies;

4. other gratuitous and irrevocable transfers;

5. budget loans to local budgets.

Interbudgetary transfers from local budgets are provided in the form of:

1. financial assistance from the budgets of municipal districts to the budgets of settlements;

2. subventions transferred to regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts);

3. subventions transferred from the budgets of settlements to the budgets of municipal districts to resolve issues of local importance of an intermunicipal nature;

4. funds transferred to the federal budget or to the budget of a constituent entity of the Russian Federation in connection with the repayment or servicing of the municipal debt of a municipal entity to federal government bodies or government bodies of a constituent entity of the Russian Federation;

5. other gratuitous and irrevocable transfers.