Interbudgetary relations between the federal and local budgets. Interbudgetary relations in the Russian Federation and ways to improve them
Interbudgetary relations are relations between public legal entities on the regulation of budgetary legal relations, organization and implementation of the budgetary process (Article 6 of the BC RF).
The goal of inter-budgetary relations is to create the initial conditions for balancing budgets at each level, taking into account the tasks and functions assigned to them, while observing the minimum state social standards throughout the country, based on the tax potential available in the respective territories.
Interbudgetary relations are a whole complex of financial and legal norms, which include relationships between different levels of government regarding:
Delineation of expenditure obligations and responsibilities for their implementation;
Differentiation of tax powers and revenue sources;
Budgetary equalization and distribution financial aid.
Inter-budgetary relations exist in any state that has an administrative-territorial division, but they can develop on different principles. By means of budgetary instruments, the state influences the reproduction process, ensures the leveling of socio-economic living conditions of the population. Depending on the state structure, unitary and federal budget systems are distinguished.
A unitary (united) state is a form of state structure in which administrative-territorial entities do not have their own statehood or autonomy. There are two levels of government - central and local (Hungary, China, Poland, France). Organs local government are completely subordinate to the central government. The budgetary system consists of two parts - the state budget and numerous local budgets. A high level of centralization of budgetary funds, an insignificant amount of budgetary rights of lower-level authorities correspond to unitary budget systems.
A federal (united) state is a form of state structure 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 competencies distributed between them and the center. The budget system consists of three parts: 1) the state (federal) budget or the budget of the central government; 2) the budgets of the members of the federation (states - in the USA, lands - in Germany, provinces - in Canada, subjects of the federation - in Russia); 3) local budgets. Here, municipal finances are largely autonomous. Local governments play an important role in financing public spending.
Federalism as a form of government exists in more than twenty countries located on five continents with a population of about 2 billion people. The first bourgeois federation in history was the United States of America (constitution of 1787). Federations are Austria, Germany, Canada, India, Belgium, Brazil, etc.
Federated budget systems are built on the basis of political and economic principle... The political principle of federalism means the constitutional distribution between the parties of the federal entity, belonging to them by right of power in the implementation of a single policy while ensuring the integrity of the constituent units of the federation.
The economic principle of federalism means the separation of powers in relation to property, in the implementation of monetary, fiscal, investment policy between the federation and its subjects.
Federated systems are characterized by a number of features: a) the presence of a hierarchy; b) clearly formulated powers of each of the levels of management; c) the established autonomy and regulated sovereignty of each of the levels.
The delineation of power rights and powers between the federation and its subjects also presupposes the division of budgets, their revenues and expenditures. The distribution of the general revenues of the state between the federal center and its subjects should ensure the most complete fulfillment of the tasks and functions assigned to them. To carry out these functions, the authorities need appropriate financial resources assigned on a permanent basis.
The relationship between the subjects, between the subjects and the federal center for the implementation of public administration tasks determines the nature of the relationship between budgets on the principles of federalism.
Fiscal federalism is a form of budgetary structure in a federal state, which involves the division of revenue powers, expenditure obligations and responsibilities between the federation and its subjects, while combining the interests of participants in the budgetary process at all levels of the country's budget system.
The basic principles of fiscal federalism are:
Unity of national interests and interests of the population as the basis for balancing the interests of all three levels of government on budgetary issues;
The combination of centralism and decentralization in the delineation of fiscal powers, expenditures and revenues along the vertical of the budget system, their distribution and redistribution between budgets of different levels on an objective basis;
A high degree of autonomy of budgets and the responsibility of authorities at each level for its balance, budgetary security based on the tax potential of the respective territories, while endowing the authorities with the necessary tax initiative;
Active participation of members of the Federation in the formation and implementation of the budgetary and tax policy of the state, including interbudgetary relations.
Fiscal federalism presupposes real autonomy of the regions in finding funds to finance decentralized decisions and regional programs for the development of territories. However, the reality is that the financial base for the formation of budgetary sources for the implementation of decisions taken by the subjects of the federation is not enough. Therefore, in case of insufficient funds to implement the budgetary independence of the regions, various forms of interbudgetary relations and interbudgetary regulation of national interests on the territory of a constituent entity of the federation are used.
There are several models of fiscal federalism. The classical model of decentralized fiscal federalism, or American, is focused on competition between territorial entities that have their own "non-overlapping" taxes on the principle of "one tax - one budget." This model is characterized by a high degree of decentralization of the management of fiscal processes along the vertical of power. The central government does not control the budgetary activities of regional bodies and does not pursue a policy aimed at leveling the socio-economic development of the regions. This contributes primarily to the development of economically developed states.
Another model, which is now more widespread in the world, is called cooperative fiscal federalism. This model is usually used where there are significant differences in the levels of budgetary provision of individual
regions. The budgetary system here is based on "general" taxes, the proceeds from which are distributed among all its levels.
To equalize conditions between rich and poor lands, for example, in Germany, a mechanism is used to differentiate deduction rates from general taxes... At the same time, the main financial resources for leveling the economies, the level and quality of life of the population of the lands come through federal and joint regional development programs.
Russian budgetary federalism can be classified as a cooperative model with elements of a decentralized model of budgetary federalism.
The experience of various countries with a federal structure shows that to ensure the effective functioning of any model of budgetary federalism, the following basic conditions must be met:
Clear delineation and legislative consolidation of powers between all levels of government in terms of expenditures;
Endowing the appropriate levels of government with sufficient sources of income for the implementation of these powers;
Vertical and horizontal budget alignment using the mechanism of inter-budgetary relations.
The principles of interbudgetary relations in the Russian Federation are:
Equality of budgetary rights of constituent entities of the Russian Federation, equality of budgetary rights of municipalities;
Leveling the levels of the 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.
Interbudgetary relations are developing in the following planes:
Federal center - regions relations;
Regions - municipalities relations;
Relations between large municipal formations - cities and settlements that are part of the municipality.
The ideal model of budgetary federalism assumes that the volume of income powers of the members of the federation should fully correspond to the volume of spending powers assigned to a given level of government. However, this is possible only in theory, and in practice, there is a gap between spending authority and income opportunities. The result is a "vertical imbalance" or "vertical financial gap". There is also a “horizontal financial imbalance” due to the uneven distribution of the income base across different regions. Therefore, fiscal federalism presupposes vertical and horizontal alignment of budget systems.
A budgetary system is considered vertically balanced if the amount of revenues in the aggregate budgets at each level of government as a whole is sufficient to carry out their functions. Horizontal balance is understood as the general correspondence of revenues to expenditures of budgets of different levels.
Differences in the budgetary provision of regions due to the uneven distribution of production and resource potential throughout the country are currently reaching 40 times. Therefore, the special significance of the equalizing function of the national budget with the help of interbudgetary transfers, which are carried out from the federal budget, from the budget of the constituent entity of the Russian Federation and from the local budget. Vertical alignment occurs due to subsidies, subsidies, subventions, and other interbudgetary transfers.
Subsidies are interbudgetary transfers provided to the budget of another level of the budget system on a gratuitous and irrevocable basis to cover the estimated minimum necessary current expenditures without establishing specific directions of expenditures by their types, if they do not have their own income and deductions from regulatory taxes.
Subsidies are interbudgetary transfers provided to the budget of another level on the basis of shared financing of targeted expenditures. Compared to subsidies, subsidies are a more flexible form and can be used to regulate the investment budgetary activities of local authorities. At the same time, since subsidies provide for counter-financing from regional and local budgets, in conditions of growing budget deficits at different levels, they are not applicable in all cases.
Subventions are interbudgetary transfers provided to the budget of another level on a gratuitous and irrevocable basis with an indication of a specific goal and for a specific period.
Current subventions include subsidies aimed at financing current expenditures (expenditures on social and cultural events, the maintenance of budgetary organizations and social protection of the population, subject to priority budget financing). Investment subventions include subsidies related to expanded reproduction, financing of investment and innovation activities(capital investments for the development of social infrastructure, environmental protection, integrated development territory, etc.).
Also in interbudgetary relations such a form of financing as a budget loan is used - cash provided by the budget to another budget of the budgetary system of the Russian Federation, a legal entity, a foreign state, a foreign legal entity on a returnable and reimbursable basis.
The totality of interbudgetary transfers of one form forms a certain fund. The composition of these funds, the methodological support of their functioning are in the process of improvement. So, in 2007 in Ch. 16 of the RF BC, dedicated to interbudgetary transfers, Federal Law of 26.04.2007. No. 63-FZ, which entered into force on 01.01.2008, the next changes were made. Since 2008, three funds for interbudgetary transfers have been formed within the federal budget:
1) subsidies for equalizing the budgetary provision of the constituent entities of the Russian Federation form the Federal Fund for financial support of the constituent entities of the Russian Federation;
2) the aggregate of subsidies to the budgets of the constituent entities of the Russian Federation forms the Federal Fund for Co-financing of Expenditures;
3) the aggregate of subventions to the budgets of the constituent entities of the Russian Federation forms the Federal Compensation Fund.
The total volume of interbudgetary transfers in 2010 was (according to the plan) 2,720.9 billion rubles, or 38.5% of budget expenditures (see Table 7.1).
Table 7.1
Federal budget expenditures on interbudgetary
transfers in 2010 (in% of total)
The Federal Fund for Financial Support of the Subjects of the Russian Federation (FFFSR) has been formed as part of the federal budget expenditures since 1994. It is one of the largest in terms of the amount of regional aid directed, but the Fund's share in the total amount of redistributed income is no more than 15%. The bulk of funds is redistributed through vertical alignment mechanisms, expressed in the consolidation of income sources at the levels of the budget system.
The main goal of the Fund is to increase the possibilities of the constituent entities of the Russian Federation with low budgetary security in financing the expenses assigned to them and thereby ensure equalization of access of citizens, regardless of their place of residence, to basic budgetary services. Currently, more than 70 constituent entities of the Russian Federation receive transfers from the FFFSR.
The procedure (methodology) for calculating subsidies is determined by the Government of the Russian Federation. According to the methodology, the minimum level of the estimated budgetary provision is determined as the average level of the estimated budgetary provision before the distribution of subsidies among the constituent entities of the Russian Federation that are not among the 10 constituent entities of the Russian Federation with the highest level of budgetary sufficiency, and 10 constituent entities of the Russian Federation with the highest low level budgetary security.
The level of the estimated budgetary provision of a constituent entity of the Russian Federation is determined by the ratio between the estimated tax revenues per inhabitant, which can be obtained by the consolidated budget of the constituent entity of the Russian Federation based on the level of development and structure of the economy or tax potential, and a similar indicator on average for the consolidated budgets of the constituent entities of the Russian Federation, taking into account the structure of the population. socio-economic, geographical, climatic and other objective factors and conditions affecting the cost of providing the same volume of budget services per inhabitant.
Thus, the minimum level of budgetary provision after the distribution of the FFFSR was: 2005 - 64.4%; 2006 - 64.2%; 2007 - 61.8%; 2008 - 57.4%, that is, there was a reduction in the minimum level of equalization of the budgetary provision of the constituent entities of the Russian Federation from 64.4% to 57.4%. In this regard, starting from 2008, it was envisaged to increase the volume of the FFFSR, which allows not to reduce the minimum level of budgetary provision of highly subsidized constituent entities of the Russian Federation.
The Federal Compensation Fund (FFK) was established in 2001. with the aim of financial security delegated powers. This mainly concerned the implementation of social laws related to cash payments to certain categories of citizens (various benefits).
The distribution of subventions from the Fund is made between all the constituent entities of the Russian Federation without exception, regardless of their level of budgetary provision, in proportion to the size of the corresponding categories of the population. For example, in the federal budget for 2008 and for the planning period 2009 - 2010. the following subventions were provided for the implementation of the powers delegated to the subjects of the Russian Federation:
To provide social support measures for persons awarded with the badges "Honorary Donor of Russia", "Honorary Donor of the USSR";
For the provision of social support measures for paying for housing utilities certain categories of citizens;
To provide housing for certain categories of citizens provided for by the Federal Law "On Veterans", "On Social Protection of Disabled People in the Russian Federation", etc.
The Federal Fund for Co-Financing Expenditures (FFSR) was established in 2008 to provide budgets with other levels of subsidies for co-financing priority expenditures, regardless of their nature, with uniform principles for the division of these funds. It replaced the investment funds previously channeled through various channels, as well as other transfers to the constituent entities of the Russian Federation, provided on terms of co-financing. The FFSR has combined the funds that operated in 2001-2007. Federal Fund for co-financing social expenditures and regional development, which made it possible to increase, within the framework of a unified methodology, the transparency and objectivity of the distribution of subsidies, taking into account the budgetary provision of the regions.
The goals and conditions for the provision and spending of subsidies to the budgets of the constituent entities of the Russian Federation from the federal budget, the criteria for the selection of constituent entities of the Russian Federation for the provision of interbudgetary subsidies and their distribution between the constituent entities of the federation are established by federal laws or regulations adopted in accordance with them. legal acts By the Government of the Russian Federation for a period of at least three years.
For example, in 2008 - 2010. the following subsidies were planned in the federal budget for:
Payment for housing and utilities for low-income citizens;
Provision of living quarters for orphans;
Payout monthly allowance per child;
Implementation of measures of social support for labor veterans and home front workers, etc.
Since 2008, significant restrictions and additional conditions for receiving interbudgetary transfers have been introduced as compared to the previous period. A differentiated approach has been established for regions with different levels of subsidies (over 5 percent, over 20 percent and over 60 percent). This is necessary in order to interest the regions in "earning" their own income and the transition from one category of budgetary provision to a category with a higher level of security. The amount of financial assistance to a particular region is directly dependent on the cost of providing public services in the region and inversely - on its revenue potential.
Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to the budgets of the budgetary system of the Russian Federation are provided in the following form:
Grants for the equalization of the budgetary provision of settlements and subsidies for the equalization of the budgetary provision of municipal districts (urban districts);
Subsidies to local budgets;
Subventions to local budgets and subsidies to the budgets of autonomous okrugs that are part of territories, regions, for the implementation of the powers of state authorities of the constituent entities of the Russian Federation, transferred on the basis of agreements between the state authorities of the autonomous region and, accordingly, the state authorities of the region or region, concluded in accordance with the legislation of the Russian Federation ;
Subsidies to the federal budget from the budgets of the constituent entities of the Russian Federation;
Other interbudgetary transfers to the budgets of the budgetary system of the Russian Federation.
The forms, procedure and conditions for the provision of interbudgetary transfers to the budgets of intracity municipalities from the budgets of the constituent entities of the Russian Federation - cities of federal significance Moscow and St. Petersburg are established by the laws of these constituent entities of the Russian Federation.
Grants for equalizing the budgetary provision of settlements form a regional fund for financial support of settlements, and subsidies for equalizing the budgetary provision of municipal districts (urban districts) form a regional fund for financial support of municipal districts (urban districts).
The aggregate of subsidies to local budgets from the budget of the constituent entity of the Russian Federation forms a regional fund for co-financing expenses. The aggregate of subventions to local budgets from the budget of a constituent entity of the Russian Federation forms a regional compensation fund.
Interbudgetary transfers from local budgets are provided in the following form:
Grants from the budgets of municipal districts to equalize the budgetary provision of settlements;
Subsidies transferred from the budgets of settlements to the budgets of municipal districts for the solution of issues of local importance of an inter-municipal nature;
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State Institute of Economics, Finance, Law and Technology
Correspondence faculty
Department of Finance and Banking
Course work
on the topic "Interbudgetary relations"
Completed by a student
Groups 1u - 125
Radkovskaya N.P.
Checked by the teacher:
Vetoshkina T.A.
Introduction
1. Theoretical basis interbudgetary relations
2. Fiscal federalism. The essence of fiscal federalism
3. Diversity of socio-economic development of regions and problems of budgetary federalism
4. Socio-economic aspects of interbudgetary relations in the process of their historical development in Russia
Conclusion
List of used literature
Introduction
The implementation of political and economic transformations in Russia required the formation of a qualitatively new budgetary system, adequate to the federal structure of the state, the development of a fundamentally different model of interbudgetary relations. For this, an exceptionally short historical period of time was released. In many respects, the spontaneously formed model of interbudgetary relations did not allow state authorities and local self-government bodies to fully realize their functions. Budgetary problems have become the main cause of conflicts between the federal center and the subjects of the Federation, between regional and territorial authorities. The situation was aggravated by the growth of crisis phenomena in all spheres of the economy, including the budgetary sphere. It took all the post-reform period make changes to the order of organization and the mechanism for the implementation of interbudgetary relations. However, they were haphazard and did not give the desired result.
At present, it is almost impossible to present a single document of the federal, regional and municipal levels related to socio-economic development, without mentioning or referring to the topic of inter-budgetary relations.
It is more and more obvious that the problems of inter-budgetary relations have both political and economic components, but it is not always easy to answer the question of which of them is prevailing.
The lack of a clear understanding of the essence and meaning of the term interbudgetary relations is increasingly leading to its incorrect use in cases that are far removed from the real causes of a particular problem in a region or a municipality.
The purpose term paper is the consideration of interbudgetary relations. To achieve the goal, it is necessary to solve the following tasks:
Determine what interbudgetary relations are;
Consider the principles of inter-budgetary relations;
Consider the concept of budgetary federalism, identify its problems;
To study the socio-economic aspects of interbudgetary relations in the process of their historical development in Russia.
The subject of the research is inter-budgetary relations.
1. Theoretical foundations of interbudgetary relations
interbudgetary relation budgetary federalism
All budgets included in the country's budgetary system are interconnected within the framework of interbudgetary relations.
Interbudgetary relations are relations between government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies related to the formation and execution of the respective budgets.
Inter-budgetary relations are based on the following principles:
Combining the interests of all participants in interbudgetary relations;
Distribution and consolidation of budget expenditures at certain levels of the budgetary system of the Russian Federation;
Delineation (consolidation) on a permanent basis and distribution according to temporary norms of regulating incomes at the levels of the budget system;
Reduction of subsidies and the number of subsidized budgets by optimizing counter financial flows and increasing tax potential in the respective territories;
Equality of budgetary rights of constituent entities of the Russian Federation, budgetary rights of municipalities; all budgets of the Russian Federation in relations with the federal budget, and local budgets - with the budget of the corresponding constituent entity of the Russian Federation;
Leveling the levels of the minimum budgetary provision of the constituent entities of the Russian Federation, municipalities;
Application in interbudgetary relations of the same methodology and criteria for all subjects of the Federation, taking into account their peculiarities;
Existence of responsibility of authorities at different levels for compliance with the obligations stipulated by intergovernmental fiscal relations.
In accordance with these principles certain types 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.
At the heart of the process of distribution of expenses and incomes between the links of the budget system is 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 provides for the use of a unified methodology for calculating the standards of financial costs for the provision of state and municipal services, standards for calculating financial assistance to regional budgets, as well as a unified procedure for paying federal and regional taxes.
The Budget Code of the Russian Federation (Art. 48) establishes that when tax revenues are distributed across the levels of the budget system, tax revenues of the budgets of the RF subjects must be at least 50% of the total revenues of the consolidated budget of the RF.
To ensure the expenditures of territorial budgets (republican, republics within the Russian Federation, territorial, regional, district, local), they must have appropriate income.
Revenues of territorial budgets consist of their own and regulatory ones.
Own budget revenues are types of income assigned on a permanent basis in whole or in part to the respective budgets by the legislation of the Russian Federation.
These are tax revenues assigned to the respective budgets, budgets of state extra-budgetary funds by the legislation of the Russian Federation, and non-tax revenues determined by regulatory enactments, as well as gratuitous transfers.
Own revenues make up a smaller part of the revenues of territorial budgets. For financial support of the implementation of functions assigned to regional and local authorities, economic and social development of territories, balance of territorial budgets, regulatory revenues are transferred from the budgets of a higher level in the order of budgetary regulation.
Regulating budget revenues are federal and regional taxes and other payments, according to which standards for deductions (in percent) are established to the budgets of the constituent entities of the Russian Federation or local budgets for the next financial year, as well as on a long-term basis (at least three years) for various types of such income.
In accordance with Art. 48 of the Budget Code of the Russian Federation, the deduction rates are determined by the law on the budget of the level of the budget system of the Russian Federation, which transfers the regulatory revenues.
The regulating revenues of territorial budgets also include transfers - funds received from federal and regional funds for financial support of regions, the amount of which is calculated according to the methodology and formula established by the government.
In addition to deductions from federal and regional taxes, funds coming from financial support funds to balance territorial budgets, subsidies, subventions and subsidies are used.
Subsidies - these are funds provided to the budget of another level of the budget system on a gratuitous and non-refundable basis to cover current expenses.
Subvention - these are funds provided to the budget of another level of the budget system or to a legal entity on a gratuitous and irrevocable basis for the implementation of targeted expenditures.
In accordance with Art. 78 of the Budget Code in case of misuse of subventions and subsidies and violation of the terms of their use, their amount may be claimed by the authorities that issued these funds.
A subsidy is budgetary funds transferred to the budget of another level, to legal entities or individuals on the basis of shared financing of targeted expenses.
Subsidies, subventions and subsidies as methods of allocating financial resources to territorial budgets are imperfect. This practice of transferring funds does not contribute to the development of the economic initiative of local administrations, reduces their impact on economic processes in the territory and, on this basis, reduces the possibility of overfulfilling the revenue side of their budgets, weakens financial control.
Nevertheless, noting the negative aspects of grants, subventions and subsidies, completely exclude them as methods of granting territorial budgets the necessary funds it is forbidden. With a formal approach to solving the problem of eliminating subsidies to these budgets and transferring them in large amounts of deductions from unstable sources of income, their situation may worsen. This will lead to permanent cash gaps and the need to repeatedly apply for loans from higher budgets. In general, this will complicate the financing of planned activities.
Therefore, it is not always and not always necessary to strive to replace grants, subventions and subsidies by any means. They are necessary in those settlements where, due to the prevailing conditions and the current policy in the field of environmental protection, the presence of historical monuments and other reasons, the economic potential cannot be expanded to such an extent as to ensure the territorial formation of income. Local sources are unable to cover the necessary costs. An example is cities and towns - resorts, cities - historical and architectural reserves, scientific centers, etc. Subventions, however, should be issued for specific purposes for certain activities, for the implementation of which there are not enough funds locally.
In addition to deductions from government revenues and taxes, transfers, grants, subsidies and subventions, funds received from other budgets are a significant source of formation of the revenue side of territorial budgets. In the order of mutual settlements, part of the funds is transferred from the higher budget to the lower one. It should be noted that in this case, most of it ends up in the lower budgets.
To a large extent, this type of income has replaced direct subsidies in recent decades. Of all the regulating revenues, this source is the least suitable for providing territorial budgets with financial resources. If deductions from state revenues and taxes, transfers, grants, subsidies, subventions are planned in advance in the revenues of these budgets, then the funds transferred to them in the process of budget execution make them even more dependent on higher budgets.
The main approaches to reforming interbudgetary relations are determined in accordance with the requirements of the Budget Code of the Russian Federation.
The reforming of interbudgetary relations in the Russian Federation is based on the following measures:
A significant reduction in the volume of financial assistance from the Federal Fund for Financial Support to Regions, while the number of regions receiving funds decreases slightly;
Determination of expenditures of regional budgets on a regulatory basis;
Gradual transition to the provision of investment assistance on the principles of self-financing;
Maintaining a special financial regime for regions in particular need of financial support.
Reform of interbudgetary relations should ensure:
Improving the efficiency of the use and management of financial resources of the country's budgetary system;
Equalization of opportunities for implementation throughout the territory of the Russian Federation of the minimum level established by the Constitution of the Russian Federation and federal law social guarantees, which should be financed from the budgets of all levels.
For the implementation of the tasks, the following directions of their solution have been outlined. :
1) delineation of expenditure powers and responsibilities between authorities and administrations of different levels;
2) differentiation of tax sources between the levels of the budgetary system of the Russian Federation;
3) alignment of the budgetary provision of the constituent entities of the Russian Federation for the implementation of the current expenses of their budgets at the expense of the Fund for Financial Support;
4) consolidation of federal budget expenditures intended to finance capital investments in the constituent entities of the Russian Federation in the Federal Regional Development Fund.
2. Fiscal federalism. The essence of fiscal federalism
The totality of inter-budgetary relations is based on budgetary federalism.
Fiscal federalism (or fiscal federalism, from the word fiscal - treasury) is a system of fiscal relations between authorities and administrations of various levels at all stages of the budget process. The main task of budgetary federalism in specific economic and political conditions is to choose the most effective model of budgetary relations.
To update the budgetary structure of the Russian Federation, it is necessary to revise the existing relations between the budgets of different levels. Russia, a federal state with a three-tier budgetary system, needs a budgetary arrangement based on the principles of budgetary federalism.
This system is characterized by:
Independence of budgets of different levels (assigning to each level of government and management its own sources of income and the right to independently determine the directions of their spending; inadmissibility of withdrawal of additional income, unused or additionally received funds to higher budgets; the right to compensation for expenses arising from decisions made by higher authorities power and management; the right to provide tax and other benefits only at the expense of their own income, etc.),
Legislative delineation of budgetary responsibility and expenditure powers between federal, regional and local authorities and administration;
Correspondence of the financial resources of the authorities and management to the functions they perform (ensuring vertical and horizontal equalization of income of lower-level budgets);
Normative and settlement (formalized) methods of regulating interbudgetary relations and providing financial assistance;
Availability of special procedures for the prevention and resolution of conflicts between different levels of government and administration, achievement of mutually agreed decisions on issues of fiscal policy.
The implementation of the concept of budgetary federalism is based on a combination of two complementary trends - competition between regional bodies in the social services market and leveling the conditions for this competition and ensuring national minimum standards throughout the country.
Thus, fiscal federalism is one of the most difficult areas of economic reforms, covering the area of economic, financial and political relations.
It is customary to divide budgetary federalism into two spheres: internal and external. The internal sphere performs the functions of centralization, distribution and redistribution of budgetary funds between the levels of government. The external sphere reflects the ultimate destination of budgetary relations, carrying out the "service" by the state of society, while the cheaper this "service", the more effective the system of budgetary federalism.
The transition to market relations requires the creation of a fundamentally new management system economic processes, and first of all, the processes of interaction between the three levels of government, federal, subjects of the Federation and local self-government.
The unity of the budgetary system is an indispensable condition for the implementation of national financial policy. This unity is realized, as already noted, through the interaction of budgets of all levels through the use of regulatory revenue sources, the creation of targeted budget funds, and their partial redistribution. At the same time, the legislative consolidation of budgetary independence as a special legal norm, including its judicial protection, in the process of implementing a unified national financial policy should prevent the adoption of unjustified decisions both by the federal executive power and by local governments.
Securing a certain order of movement of financial flows at the levels of the budgetary system of the state (directions of these flows, proportions of their distribution at the levels of the budgetary system, earmarking, etc.) and the organization of economic relations arising in this regard, essentially constitute the basis of the mechanism of budgetary regulation ...
Influencing the processes of formation of interbudgetary relations by changing the principles, methods, methods of forming budget revenues and expenditures, the state corrects the established budgetary relationships, regulates the channels of passage and directions of budgetary flows, clarifies the proportions of the distribution of centralized resources and the mechanisms for implementing their intended purpose, thus ensuring management of interbudgetary relations. At the same time, the interbudgetary redistribution of financial resources is also a system for providing financial assistance to lower levels of the budgetary system, which, due to historical economic conditions, are not provided with sufficient funds to exercise their powers. In addition, the resources of the higher budgets can and should be used in order to influence the process of forming the structure of expenditures of lower levels of government, reflecting the priorities of higher levels of government.
Through this mechanism, regional authorities and local self-government bodies exercise their representative and executive powers in compliance with the requirements of formal financial independence of their policies from higher levels.
Therefore, the problems of interbudgetary relations are increasingly becoming the object of close attention not only in the theoretical developments of economists, but also in the search for practical measures to implement the principles of budgetary federalism in Russia.
The essence of budgetary federalism as a concept of the budgetary and tax structure of the state lies in the normative and legislative establishment of budgetary rights and responsibilities of two equal parties - federal and regional authorities and administration, the rules for their interaction at all stages of the budgetary process (drawing up, consideration, approval and execution of budgets ), methods of partial redistribution of budgetary resources between the levels of the budgetary system and regions.
The main thing in understanding the problems of budgetary federalism is that they are not limited to the sphere of interbudgetary relations, but naturally permeate the entire budgetary system of the country. In essence, budgetary federalism is nothing more than a form of budgetary structure in a federal state, which presupposes the real participation of all links of the budgetary system in a single budgetary process, equally focused both on taking into account national interests and on realizing the interests of the subjects of the Federation.
Fiscal federalism is implemented through a unified socio-economic and fiscal policy of the state. Such organization of budgetary relations allows, in the conditions of independence, autonomy of each budget, to organically combine the fiscal interests of the Federation with the interests of its subjects and self-government bodies. The problem of budgetary federalism is not so much the problem of the relationship between the budgets of different levels of the budget system, but the problem of the relationship between the state and its citizens based on the organization of the rational movement of financial resources flows.
With this understanding of budgetary federalism, the interpretation of the state's revenue base changes. The services of the authorities are increasingly acquiring the meaning of paid service to citizens within the framework of a clear bilateral contract.
A distinctive feature of the problem of budgetary federalism is that it focuses in itself general human interests and transforms them into a system of coordinates of monetary relations. Accordingly, depending on the degree of development of monetary relations, each state seeks and finds its own solutions to this problem, optimal in a specific historical and economic situation... At the same time, thoughtless transfer of the found solutions to other conditions gives completely senseless, and sometimes simply dangerous results.
Therefore, Russia, using the rich experience of the world economic theory and practitioners must find their own solutions to the problem of fiscal federalism.
The model of fiscal federalism in Russia is unique in many ways. The presence of 89 constituent entities of the Federation determines the complexity of the design, which should take into account differences not only of an economic, but also of a historical, geographic, climatic, and national character. In addition, the full and consistent implementation of the mechanism of budgetary federalism is complicated at the present time by the general lack of budgetary funds due to the dire consequences of the economic and financial crises. Therefore, the main task of the government is to choose the optimal model of budgetary relations in the country and, implementing it, eliminate the contradictions and disproportions that arise. At the same time, it is, of course, desirable to take proactive measures.
Since 1991, the federal authorities have been pursuing a policy of strengthening budgetary independence, slogans and ideas of budgetary federalism have firmly entered the political arsenal. Moreover, the decentralization of the budgetary system often took the form of a "parade of sovereignties", when individual subjects established special budgetary regimes for themselves, which assumed a "one-channel" model of relations with the federal budget, that is, the crediting of all taxes (including federal ones) to the regional budget, and then the transfer of one-time contributions to federal budget to finance certain national functions. At the same time, most regions continued to promote their budgets in the Ministry of Finance of the Russian Federation, fully coordinating their income and expenses, simultaneously trying to "knock out" additional subsidies and individual (naturally, underestimated) standards mandatory contributions to the federal budget. Both forms of relationship ultimately formed an individual-contractual type of interbudgetary relations, which has nothing to do with budgetary federalism, but is hiding behind this very name.
Today, when Russia is still at the stage of "state formation", and not only certain centrifugal tendencies persist in the localities, but also the habit of "knocking out" special privileges in behind-the-scenes negotiations, building an effective system of budgetary relations between different levels of government becomes the key to future unity and even a condition for the preservation of the Federation.
The current mechanism of interbudgetary relations in the Russian Federation, although it presupposes the existence of a single regulation methodology for all subjects of the Federation, enshrined in legislation, is at the same time insufficiently worked out.
Russian budgetary federalism is going through a difficult, painful stage of development, which is characterized, on the one hand, by the inevitable struggle of the regions with the budgetary "traditions" of a totalitarian state, and, on the other hand, by the desire to preserve Russia as a single state, to prevent local interests from prevailing over national interests. This stage is complicated by the accelerated rates of imbalance in the budget system both vertically (i.e., at different budget levels) and horizontally (i.e., at the same level).
If back in 1992 the aggregate budget revenues of the regions exceeded their expenditures, then in 1993 the deficit of the consolidated regional budget reached about 3 trillion rubles. non-denominated rubles, or 10% of their expenses. In 1994, the cumulative deficit was already 18.6 trillion. non-denominated rubles, or 17.5% of expenses. In the period from 1994 to 1998, the deficit of the consolidated regional budget continued to grow, but in last years decreased, although it still raises some concerns.
At the same time, horizontal imbalances are growing. So, for 1991-1998. the coefficient of variation of per capita revenues of regional budgets increased from 0.6 to 0.8, and per capita expenditures - from 0.5 to 1.4. Against the background of general pressure on the federal budget to increase financial assistance, regions are differentiating in terms of budgetary opportunities and needs, which makes it necessary to develop approaches to solving the problems of horizontal alignment of different parts of the budget system.
Differences in the position of the regions make it difficult to solve the problems of budget equalization, require the development of an integrated approach and the use of various instruments. At the same time, develop optimal system Fiscal equalization is necessary taking into account the nature of the model of fiscal federalism chosen by the country.
This concept should ensure the realization of the rights of both each individual and various communities of people to receive a certain quality corresponding to their needs and in the forms of social services that meet their interests and needs.
The economic essence of the budgets of the constituent entities of the Federation is manifested in the accumulation of financial resources formed on the territory itself and entering the regional budgetary and tax systems completely and in one channel (these are the majority of regional taxes, fines and other financial sanctions). In addition, the budgets of the constituent entities of the Federation concentrate financial resources that enter these systems in part, in accordance with the adopted procedure for their distribution between budgetary and tax systems of different levels.
Part of the funds accumulated in higher budgets are redistributed for one reason or another in favor of lower budgets. Regional budgets should: proceed from a strict and stable order of their coexistence with the state system; reflect all functional responsibilities assigned to them on legislative level; ensure the independence of the regional leadership; to preserve the social, national-ethnic, infrastructural, natural-resource and ecological potential of its territory in the interests of the entire population; take into account the perspective of the respective region. The main thing here is the self-sufficiency of intraregional social programs, that is, the budgetary satisfaction of part of the population's needs for certain benefits in life and the realization of its national-ethnic interests. The share of the cost of the corresponding services, financed through the channels of regional budgets, reaches a quarter of the total income of the population of Russia, despite the increasing commercialization of the social sphere.
The economic development of the region is a good way to balance the budget, it is associated with the activities of the authorities to attract investment capital from other regions by organizing new enterprises or creating branches, as a result of which additional jobs are created, and the administration can receive more income from taxes. However, it should be borne in mind that when creating incentives for businesses to operate in a given region, the costs of creating such incentives may exceed the final revenues. This is where tax costs take place - costs resulting from a special tax treatment of businesses or individuals. Degree tax costs is determined by the system of lot benefits operating in the region. Therefore, the activities of regional authorities should be based on objective and independent assessment real economic potential and opportunities for its development.
An equally important function of the budgets of the constituent entities of the Federation is the formation of the infrastructure framework of the territory as the most important initial condition for the creation and maintenance of intraregional ties. Thus, the regions are in charge of regional roads, river transport, environmental control in the region, the functioning of vocational schools, regional hospitals and specialized clinics, etc. The constituent entities of the Federation also finance the "local economy" sectors. However, they are increasingly seeking to transfer such enterprises to the jurisdiction of the districts. In this regard, it is of particular importance to stimulate certain value regional orientations of the population, create conditions for its business activity, for structural transformations and investment attractiveness of the region, since its future budgetary and tax well-being will depend on this.
The model of fiscal federalism is effective only under certain conditions:
With a democratic and clear delineation of powers between all levels of government, both in terms of expenditures and revenues;
If each of the levels of government is endowed with the necessary financial resources for the implementation of its powers;
If it is really ensured by means of a system of budgetary equalization, smoothing of vertical and horizontal imbalances in order to achieve certain social standards guaranteed by the state throughout the country.
It is obvious that today none of these conditions is either fulfilled at all, or only partially fulfilled. In practice, there is no independence in the functioning of many budgets at the level of the constituent entities of the Federation, not to mention the level of local self-government bodies. There are no long-term standards for budgetary relationships, except for the nomenclature of taxes legally assigned to each level of government and the share of federal taxes that are at the disposal of the constituent entities of the Federation. The powers between different levels of government in terms of expenditures are not delimited, there is no normative basis for the formation of financial resources for the implementation of their powers by each of the levels of government. Minimum social standards set by federal government bodies have not been developed. The elimination of vertical and horizontal imbalances is carried out largely on a subjective basis.
The budgetary system of any state exists in conditions of imbalanced budgets. For the normal functioning of the budgetary system in a federal state, a "overflow" of budgetary resources is necessary, which, however, cannot be arbitrary. The mechanism for its implementation must be clearly worked out and debugged.
For states with a federal structure, three types of organization of the budget system can be distinguished:
Centralized. With this type, the delineation of powers between the levels of government in terms of expenditures, as a rule, is not accompanied by the endowment and sufficient own sources of income. In these conditions, financing of territorial programs is carried out at the expense of centralized funds of the federal budget using various forms of interbudgetary relations.
Decentralized. It is characterized by: financial independence and autonomy of regional authorities; tax powers are divided so that the federal budget is formed from taxes on profits and incomes of individuals, excise taxes and customs duties; subnational budgets - taxes on goods and services, property and land; imbalances are smoothed out by providing targeted transfers to the needy categories of the population.
In its pure form, this model is used in the USA, Canada, Australia, Great Britain and other countries.
Cooperative (combined). It is characterized by: wider participation of regional authorities in the redistribution of national income and macroeconomic stabilization; the large role of regions in the distribution of tax revenues; active vertical and horizontal budget equalization, mainly through general transfers. This model is used by the Scandinavian countries, France, Greece, Spain and other European countries.
The model of fiscal federalism includes 3 components:
The powers of spending on government levels are delimited;
Empowering levels of government with sufficient fiscal resources to exercise authority;
Vertical and horizontal budget alignment using the mechanism of inter-budgetary relations.
3. Diversity of socio-economic development of regions and problems of budgetary federalism
An independent direction of reforming the budgetary and tax system is the restructuring of relations between budgetary federalism. This process is especially relevant for federal states, when the relative independence and autonomy of territorial budgets is superimposed on the independence and specificity of the state structure.
Fiscal federalism assumes that the financial relations of the constituent entities of the Russian Federation with the federal center are aimed at the effective formation and use of national financial resources. The relationship between the federal center and the subjects of the federation is built taking into account the influence of various factors of historical, geographical, political, economic and ethnocultural significance.
Decentralization of financial resources is advisable insofar as it allows performing the functions of the state at all levels with maximum efficiency in the use of public financial resources. A number of state functions are of a national nature (defense, state security, etc.), therefore, the decentralization of financial resources for their implementation is inappropriate. The costs of financing these functions should be spread over all constituent entities of the Russian Federation. This is achieved by splitting the tax system and forming the federal budget.
The relationship of the budgets of the constituent entities of the Russian Federation with the federal center covers the following areas:
1) the distribution of taxes by budget levels;
2) budgetary equalization;
3) loan and management relations;
4) targeted-target relations.
The main directions of reforming the model of budgetary federalism include:
Reforming the current model of delimiting the rights of management and expenditure powers between the federal center and the subjects of the federation;
Reforming the current model for the delineation of tax powers and the applied scheme for smoothing the vertical imbalance in the system of budgetary federalism;
Creation of a model for smoothing horizontal financial imbalance, formation of a scheme for equalizing payments;
Formation of program schemes for long-term equalization of the levels of socio-economic development of the subjects of the federation.
The problems of budgetary federalism are especially relevant for Russia with its size, geographical extent, historical and national specifics of individual regions. By the beginning of market reforms, Russia represented and to a large extent now represents a highly centralized, but poorly governed state entity, despite its official declaration as a federal state and an active negotiation process to conclude agreements on the delimitation of jurisdictions between the federal center and the subjects of the federation.
An overestimated level of centralization takes place in almost all elements of the system of budgetary federalism. In the tax system, this is manifested:
1) in the dominance of federal taxes in the revenues of budgets of all levels;
2) for most taxes of the subjects of the federation and local taxes and fees, the formation of the tax base and the boundaries of tax rates are also regulated by federal legislation;
3) in Russia, the model of distribution of tax revenues (VAT, income tax), rigidly tying the budgets of the center and the subjects of the Federation to each other.
In the area of the mechanisms used to smooth out the horizontal financial imbalance and the system of financial equalization, the dominance of the federal principle is manifested:
1) in the preservation of significant redistributive financial flows, which are limited to the federal budget;
2) in the construction of a system of transfers, in which at the federal level, item-by-item records are made not only of the revenues of the budgets of the constituent entities of the federation, but also of their expenses;
3) in the latent redistribution through the system of transfers of income from own and actually assigned sources.
The most painful component of intergovernmental fiscal relations is the distribution of management rights and expenditure responsibilities. The current Constitution of the Russian Federation defines the rights of jurisdiction of the Federation and the rights of joint jurisdiction of the federal center and the subjects of the Federation. The issue of the rights of subjects has not been unambiguously considered. Exclusive federal jurisdiction covers the costs of financing national defense, international activities, and servicing public debt. In the exclusive jurisdiction of the constituent entities of the Federation - the costs of housing and communal services. All other categories of expenses are covered by the budgets of both levels.
At the same time, the following trends are visible:
The share of the federal budget in the total amount of subsidies agriculture insignificant. The main burden is borne by the budgets of the subjects of the federation;
The main burden of subsidizing industry lies with the federal budget;
There is funding in a latent form from the federal budget for part of the expenditures of individual subjects of the federation for housing and communal services.
This applies to those subjects of the federation, where own budget revenues do not cover even this one item of expenditure;
Underfunding of certain categories of expenditures from the federal budget leads to the fact that some items that are fully within the competence of the federal level begin to be financed from the budgets of the constituent entities of the federation.
The main direction of reforming the model for the delineation of expenditure responsibility is a clear and unambiguous distribution of responsibility for financing specific categories of expenditures at the expense of the budget of the corresponding level and the prevention of both a hidden redistribution of powers in favor of the constituent entities of the federation and the shifting of responsibilities of the constituent entities of the federation for financing expenditures to the federal budget.
In world practice, three main models of distribution of tax powers in the system of budgetary federalism are widely used: distribution of tax sources and their separate use; the subsequent division of a part of the received by the federal budget from the separate use of these sources of income; sharing the same tax base.
Different countries use different models. Thus, in the German model of budgetary federalism, the division of the received tax revenues between the federal budget and the state budgets dominates; in the USA and Canada, the division of tax revenues is not applied. These countries build tax systems of the federation and subjects independently and use models for the distribution of tax sources and separate use of tax bases and joint (parallel) use of tax bases.
Currently, in the Russian Federation, all three main forms of distribution of tax powers between the levels of the budget system are formally used, but the role of these three forms is not the same. The division of federal taxes between the budgets of all levels unambiguously dominates, the second most important form is the joint use of the revenue base, and the role of the separate use of sources is extremely insignificant.
The result of a significant overestimation of the status of many federal taxes is the need to distribute practically all federal taxes between the federal center and the subjects of the federation. As a result, there are significant redistribution flows, powerful counter flows of financial resources, constant conflicts over the crediting of taxes and their distribution standards.
The main directions of reforming the system of budgetary federalism in terms of the distribution of tax powers are the following:
An unambiguous definition of taxes for which there can be a joint use of the tax base by the federal budget, the budgets of the subjects of the federation, local budgets;
An unambiguous definition of tax sources fully assigned to the subjects of the federation as sources of income of the corresponding levels. It seems expedient for this category of taxes to transfer the determination of the taxable base and rates to the jurisdiction of the subjects, leaving for the federal level only the establishment of general principles of taxation of these subjects;
Unambiguous settlement of property rights in relation to various types of natural resources with all subjects of the federation. This settlement should include not only a generalizing formulation about joint or common ownership of certain resources, but also the mode of their exploitation, the right to taxation, the mode of use of income from ownership of resources, etc .;
Reinforcement of the validity or non-validity of the transfer various elements economic (in particular, tax) burden outside the jurisdiction of the subject of the federation.
One of the main shortcomings of the existing model of budgetary federalism is an acute vertical imbalance of the budgetary system, which consists in a significant excess of the volume of the actually existing expenditure powers of the consolidated budgets of the constituent entities of the Federation in comparison with their budgetary provision.
The hypertrophied growth of the expenditure burden on the sub-federal level of the budget system causes the subsequent redistribution of funds between the links of this system, leads to the creation of counter financial flows, creates an artificial subsidization of territorial budgets and increases the number of regions receiving financial support. It is on the rejection of the "carrot and stick" policy and the formation of a new, stimulating interbudgetary policy, promising for both donor and recipient territories.
The need for equalization transfers is predetermined by a significant degree of differentiation of the constituent entities of the Federation in terms of economic development, financial potential, and budgetary income per capita. In the Russian Federation, the GDP per capita indicator varies from minimum to maximum within 14.5 times (in Australia 1.4 times, Canada - 1.8 times, Switzerland - 2.2 times, Brazil - 8.3 times.
The current model of transfers at the expense of the federal fund for financial support of regions, despite its constant improvement, does not yet meet the requirements for the effective development of the country's economy as a real federal state. The provisions laid down in the basis of this model do not correspond to the requirements of Russian realities. The alignment is carried out practically for the entire aggregate of income sources without taking into account the status of these sources. This leads to an indirect hidden redistribution of income from actually fixed or own sources from one subject of the federation to another. This eliminates the incentive for the constituent entities of the federation to expand their own income base, since any increase in income compared to the average for the constituent entities of the federation receiving the transfer is subject to redistribution. And only if the subject of the federation does not receive a transfer at all, for it, an increase in its budget revenues above the average value makes sense, since it remains at its disposal.
The equalization of budgets by income level in the context of a significant objective differentiation of the income level of the population and the level of prices in the regions does not lead to real equalization financial capacity regions to provide the population with a certain standard set of public services. Attempts to adjust for the ratio of per capita expenditures (by economic regions or groups of regions) unambiguously interest the subjects of the federation in increasing current expenditures to the detriment of capital expenditures. Accounting for current expenditures and providing the subjects of the federation with income sufficient to cover a certain level of estimated current expenditures for the planning period introduces an element of subjectivity.
It seems advisable to revise the approach to the definition of transfers and henceforth understand by financial equalization not purely equalization of budget revenues of the constituent entities of the Federation, but a financial mechanism for equalizing financial opportunities for providing a certain standard (or minimum guaranteed) level of public services to the population.
The core of the reform of the horizontal equalization model could be the adoption of the Law on Budgetary Equalization, agreed upon with all the subjects of the federation. It is the law, and not the annually revised methodology, that should regulate the principles and mechanisms of providing equalization transfers to the regions. Thus, the normalization of interbudgetary relations requires the creation and legislative consolidation of a clear and transparent mechanism for horizontal equalization, which does not allow for a hidden redistribution of powers and functions.
The practice of transfers from the federal budget to the budgets of the constituent entities of the Russian Federation not only did not lead to an equalization of the level of socio-economic development of the regions, but also exacerbated their differences. The regions' dependence on federal budget assistance is growing. In these conditions, fundamental changes in the transfer policy are required, aimed at increasing the financial independence and responsibility of the regions, encouraging their own efforts to overcome the budget crisis, increasing the revenue base of the regional and federal budgets, and accelerating socio-economic reforms.
The modernization of fiscal relations within the framework of the adopted model of fiscal federalism should be aimed at:
1) a clear division between the levels of authority of the subjects of jurisdiction, on the basis of which it is necessary to determine the amount of mandatory budgetary expenditures at each level;
2) changing the proportions of tax revenues to the budgets of different levels in order to reduce subsidies to regional and local budgets, to increase their financial self-sufficiency;
3) transition from universal subsidies to a system of extremely localized subsidies;
4) the use of special procedures to improve the effectiveness of financial support for the regions.
4. Socio-economic aaspects of interbudgetary relations inthe process of their historical development in Russia
The share of regional finances of budgets in the volume of centralized state financial resources determines the amount of funds allocated by the state for the development and maintenance of industries that meet the needs of the population in housing and communal and socio-cultural services, i.e. vital needs of residents.
The law of centralization of finance has been in effect throughout the world for thousands of years. The study of the development of territorial finances and the issue of the ratio of national and territorial finances indicates the presence of the following patterns:
1.with an increase in the concentration of financial resources in the central budget, the state of territorial finances is deteriorating;
2. a decrease in the share of territorial finances entails a worsening of the economic and social situation in the regions;
3. A decrease in the parameters of economic and social development of regions leads to a deterioration in these indicators in the country as a whole.
This made it possible to formulate the following law: "The higher the level of concentration of funds in the central (federal) budget, the lower the level of economic and social development of the state."
The financial resources concentrated in the central budget of the state are mainly directed to ensuring such unproductive expenses as the maintenance of the army, the administrative apparatus, i.e. a smaller part of the population. Territorial budgets (budgets of regions, cities, villages) bear the burden of maintaining social infrastructure (housing and communal services, roads, health care, education, etc.) - these are expenses intended for the vast majority of the population.
In Russia, the share of territorial budgets and funds allocated to a person has always been small in comparison with European countries. If in our country the share of local budgets in the national budgetary funds did not exceed 27%, in Western European countries it ranged from 30 to 50%.
There are few minerals in central Russia. The natural conditions are harsh. Therefore, the productivity of agricultural land is low. The gross product created was also small. In addition, it should be noted that the domestic market was underdeveloped under subsistence farming. At the same time, precious metals had to be imported into the country from abroad for minting Russian coins, and for the ruling class - luxury goods. All this was the reason for the weak development of the financial base of the state. At the same time, the Russian state almost continuously waged wars, at first defensive, and from the 16th century. - mostly offensive. The expansion of territories required, on the one hand, an increase in the army both to protect new territories from external enemies and to fight separatism inside the country, on the other hand, it necessitated an increase in the administrative apparatus. With a weak tax base, this led to a significant withdrawal of financial resources created in the country into the treasury, i.e. to the central budget.
Negatively affected the history of Russia in the 16th century. the policy of Ivan the Terrible.
Division of the country's territory into zemstvo, which included economically weak regions, and oprichnina; transfer of development of zemstvo territories at the expense of their taxes; the concentration at the expense of the rich lands of the oprichnina in the sovereign's treasury (central budget) of most of the state's financial resources and the use of these funds for the long-term Livonian War led to the ruin of the country. This ended with the impoverishment of the population and the Time of Troubles, accompanied by riots and foreign intervention.
In the 19c . unprecedented centralization of power and financial resources in the center under Nicholas the first led to the weakening of the state, defeat in the Crimean War. And, conversely, the reforms carried out by Alexander II, including the zemstvo, the organization of local self-government bodies - zemstvos, the transfer of part of the state financial resources to them became the basis for accelerating the pace of development in the late 19th - early 20th centuries.
However, the accession to the throne of Nicholas II, his reluctance to carry out democratic reforms, the centralization of financial resources for military adventures in the Far East, preparation for war and Russia's involvement in the First World War ruined it, led to two revolutions and practically to the collapse of the state.
In the first decades of Soviet power, there was a desire to develop social infrastructure. Apart from political, ideological approaches, there were practical reasons for increasing resources for infrastructure. To overcome technical backwardness, create industrial potential, it was necessary to develop industry, build new enterprises, cities, create communications, develop educational institutions graduating specialists to form a network of medical institutions, etc.
The source of funds for the development of social infrastructure was the territorial budgets, the share of which in the state budget increased in 1925. accounted for 26% of all funds received in the budgetary system. This allowed the Soviet government to develop social infrastructure, sharply increasing the provision of the population with the services of its enterprises and institutions.
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5.1. Concept and principles of interbudgetary relations
Interbudgetary relations - this is the relationship between the bodies of state power of the Russian Federation, bodies of state power of the constituent entities of the Russian Federation and bodies of local self-government regarding:
1) differentiation of expenses and incomes on an ongoing basis between the levels of the budgetary system;
2) distribution of regulatory taxes between budgets of different levels according to temporary standards;
3) reallocation of funds from budgets of one level to another, as well as between budgets of the same level in different forms.
The purpose of inter-budgetary relations is to create the initial conditions for balancing budgets at each level, taking into account the tasks and functions assigned to them, while observing the minimum state social standards throughout the country based on the tax potential available in the respective territories.
The nature of inter-budgetary relations is based on budgetary federalism. Fiscal federalism is a system of principles for building interbudgetary relations, which allows, in the conditions of independence of each budget, to combine the interests of the Federation with the interests of each of its subjects and local self-government bodies.
Principles of inter-budgetary relations:
1) independence of budgets of different levels. Independence of budgets in this case means:
- securing for each level of power its own revenue sources and the right to independently determine the directions of spending budget funds within the framework of the current legislation;
- inadmissibility of withdrawal of additionally received revenues to higher budgets;
- reimbursement of expenses arising from decisions made by higher government and administrative bodies, budgets;
2) delimitation of expenditure obligations between government and management bodies of various levels;
3) compliance of the volume of expenditure obligations assigned to each level of state power and administration, revenue powers;
4) the presence of a formalized mechanism for correcting the imbalance between expenditure obligations and revenue powers of each level of government;
5) the presence of special procedures for the prevention and resolution of conflicts between different levels of government and administration.
5.2. Income powers and expenditure obligations
One of the factors that seriously hinder the growth of the effectiveness of interbudgetary relations is the persisting disproportions between the volume of budget expenditure obligations and the revenue sources assigned to the constituent entities of the Federation.
In 1994, in accordance with the Decree of the President of the Russian Federation No. 2268, the mechanism of budgetary federalism was introduced new form redistribution of funds between federal budgets: the transfer of funds from the federal budget to regional budgets is carried out by forming a Fund for Financial Support of Regions and calculating the amount of allocated funds based on a specially developed formula. This method has also begun to be used in the relationship between regional and local budgets. Its application contributed to the objectification of the interbudgetary distribution of funds.
In the process of reforming interbudgetary relations, which has been going on over the past decade, 2005 became a milestone, when for the first time the budget began to be formed on a fundamentally new basis - the legislative delineation of financial and budgetary powers between all levels of the budget vertical. However, the practice of budget execution in the past and current year shows that, unfortunately, many regional and local budgets do not have enough funds to fulfill their spending powers. Thus, in 2005, this necessitated a significant increase in subsidies from the federal budget to support measures to ensure the balance of the budgets of the constituent entities of the Russian Federation (up to 52 billion rubles). In 2007, the amount of subsidies to the budgets of the constituent entities of the Russian Federation to support measures to ensure a balanced budget is proposed in the amount of 34.64 billion rubles, which is almost 39% higher than the 2006 level.
The problem of delineating revenue powers between the levels of the budget system is usually considered in the context of the following aspects:
- the level of government at which a decision is made to introduce a tax;
- the level of the budgetary system in which the funds collected as a result of the introduction of the tax are received;
- the level of the budgetary system that administers.
Most of the functions of administering taxes, setting tax bases, tax rates or marginal tax rates are also vested in the central government.
Tax revenues should be distributed between the budgets of various levels in accordance with the expenditure obligations assigned to them and the responsibility of the sub-federal authorities for their implementation.
The list of federal, regional and local taxes of the Russian Federation is established by the first part Tax Code RF. In the Russian Federation, a model of interaction between the levels of government in the field of differentiation of tax revenues, based on the division of tax revenues between the levels of the budget system, is mainly practiced. This means that revenues from the tax introduced at any level of the budget system can also go to the budgets of other levels. For example, in 2003, 50% of the revenues from the excise tax on raw ethyl alcohol (which belongs to federal taxes and duties) went to the federal budget, and 50% - to the budgets of the constituent entities of the Russian Federation. At the same time, 50% of the revenues from the land tax, which is local, went to the budgets of the constituent entities of the Russian Federation (with the exception of Moscow and St. Petersburg), and 50% - to the budgets of municipalities.
The model based on the division of tax revenues between the levels of the budget system is practiced not only in Russia, but also in a number of developed countries, among which Germany can be distinguished. The main advantage of such a system of relations between the levels of the budgetary system is the simplicity in regulating the proportions between federal and subfederal budget revenues in cases where the ratio between revenue powers and expenditure obligations changes. However, being embodied in the Russian Federation, this model led to a number of negative consequences. First, regional authorities often treat their share in federal taxes as “someone else's” money and do not manage it responsibly enough. Second, frequent changes in the proportions of tax sharing between the levels of the budgetary system lead to disinterest of regional authorities in increasing their own tax base and to ineffectiveness in the development of long-term development programs.
The differentiation of expenditure obligations between the levels of the budgetary system should be based on the following principles:
- macroeconomic efficiency. This principle means the allocation of expenditure obligations, taking into account the effects of scale, localization and dilution. All expenditures of a redistributive nature, within the framework of this criterion, should be transferred to the highest level of government in order to prevent social conflicts;
- zone use criterion. It implies the maximum approximation of the costs to the consumers of the corresponding goods;
- the principle of uniformity of expenditures across the territory. It means the need to spend funds from the budgets of higher levels in the case of their even distribution over the territory of the country.
In accordance with these principles, expenditures between the levels of the budgetary system should be distributed as follows.
The legal basis for the delineation of powers, including expenditure, in Russia is the Constitution of the Russian Federation, the Budget Code of the Russian Federation, the federal law "On General Principles of Organization of Local Self-Government in the Russian Federation." The Constitution of the Russian Federation defines the subjects of jurisdiction of the federal center, subjects of joint jurisdiction of the Russian Federation and the subjects of the Russian Federation, as well as subjects of jurisdiction of the subjects of the Russian Federation, which have full state power outside the subjects of jurisdiction of the Russian Federation and joint jurisdiction of the Russian Federation and the subjects of the Russian Federation.
Interbudgetary relations became especially aggravated in 1996-1997, which resulted in a large number of surrogate monetary and non-monetary forms of budget execution; the distribution of financial resources between the levels of the budget system vertically and horizontally became subjective, and massive delays in the financing of salary payments, etc., acquired a social character.
The main problem typical for the Russian Federation in the area of expenditure powers was their unclear delineation in legislation and the attribution of a significant part of expenditures to the sphere of joint jurisdiction, which led to the erosion of responsibility between different levels of government and local self-government. The vague delineation of powers and the presence of a large volume of obligations imposed by higher levels of government on sub-federal budgets entails the disinterest of regional authorities in pursuing their own economic policy aimed at economic and social development. Obligations imposed by higher levels of government on sub-federal budgets that are not secured by funding sources are called unfunded federal mandates. An example of an unfunded federal mandate is the decision of the federal center to raise the salaries of public sector employees, the responsibility for the implementation of which is borne by the sub-federal authorities.
Requirements for the provision of benefits and subsidies to certain categories of citizens are contained in more than 120 federal legislative acts... Local authorities are obliged by federal laws to pay 37 types of benefits from their budgets. The existence of unfunded federal mandates is a direct violation of the principle of matching the volume of expenditure obligations imposed on each level of government and administration with revenue powers.
In this regard, the Government of the Russian Federation has developed a Concept for Reforming Interbudgetary Relations. Its main task is to create a new mechanism for financial support of the constituent entities of the Russian Federation. In 1999, a new methodology for the distribution of transfers from the Fund for Financial Support to the Regions (FFSR) was adopted; in 2001, the reform of the FFSR was completed with the consolidation of the methodology and procedure for distributing the bulk of financial assistance to the constituent entities of the Russian Federation at the federal level. The basis for calculating financial assistance to the constituent entities of the Russian Federation from the federal budget is the standards for financial costs for the provision of public services, the standards for the minimum budgetary provision. In this regard, such concepts as minimum state standards have been introduced into the Budget Code (public services, the provision of which to citizens on a gratuitous and irrevocable basis through financing from the budgets of all levels of the budgetary system of the Russian Federation and the budgets of state extra-budgetary funds is guaranteed by the state at a certain minimum level throughout territory of the country) and the minimum budgetary provision (the minimum permissible cost of state or municipal services in monetary terms, which is provided by state authorities or local self-government per capita at the expense of the corresponding budgets). To establish standards and determine the level of budgetary provision, it is necessary to develop standards for financial costs for the provision of services and standards for minimum budgetary security. These standards are determined on the basis of a unified methodology that takes into account the socio-economic, geographical, climatic and other features of the constituent entity of the Federation that affect the level of these standards.
It should be noted that the formation of interbudgetary relations in 2007 proceeded taking into account the changes in tax and budget legislation, introduced from January 1, 2007. The main ones include:
- transfer to the budgets of the constituent entities of the Russian Federation of the federal part of the severance tax in respect of mined natural diamonds and one-time payments for the use of subsoil (bonuses) for natural diamond deposits.
5.3. Interbudgetary transfers
The section "Interbudgetary transfers" accounts for more than a third of all federal budget expenditures for 2007 - 33.7%. The total expenditures under this section in the draft budget amount to 777.2 billion rubles, which is 46.8% more than in the 2006 budget.
In recent years, the volume of redistribution has increased significantly. If in 1999 gratuitous transfers to the regions accounted for 9% of federal budget expenditures, in 2001 - more than 18%, and in 2005 - about a third. However, it should be borne in mind that such a significant share of funds redistributed through the federal budget between different levels of the budget system is largely due to the fact that in recent years this section has included many items of expenditure that previously passed through other sections of the federal budget.
In addition, the budget, starting from 2005, is based on a new system for the delineation of expenditure powers. At the same time, a significant part of the powers assigned to the federal center is delegated to the regional level and financed from the federal budget, which are also part of the "interbudgetary transfers".
The main type of financial assistance to budgets of other levels is Fund for Financial Support to Regions (FFPR), established in 1994. Until 2001, the FFSR accounted for up to 70% of all expenditures for providing financial assistance to regional budgets, now it is about 43%. The decrease in the amounts distributed to the regions through this fund is due to the creation and consolidation of a number of other funds for subsidizing the regions. The total amount of FFSR is planned in the draft budget for 2007 in the amount of 260.42 billion rubles, which is 14% more than the one approved in the 2006 budget law.
The main goal of this Fund is to equalize the budgetary provision of the constituent entities of the Russian Federation. From the FFSR, subsidies are allocated to the constituent entities of the Russian Federation to equalize the level of budgetary provision, subsidies for state financial support for the purchase and delivery of oil, oil products, fuel and food products to the Far North and equivalent areas, subventions to compensate for electricity tariffs in the Far East and the Arkhangelsk region ...
The methodology for calculating the amount of subsidies to the FFSR is based on the indicator of the level of the estimated budgetary provision of the region, which depends on the indicators of the tax potential and expenditure needs of the region, calculated according to special methods, relative to the average in Russia. In 2007, changes were made to this methodology for calculating the tax potential index, aimed at ensuring that for regions that have achieved higher indicators of socio-economic development and were able to increase their tax potential above the average Russian level, the volume of federal subsidies does not decrease. This, as expected, will achieve the goal of stimulating the regions to develop their own tax base.
Another instrument of interbudgetary regulation is Federal Fund for Regional Development (FFRD)... The funds of the fund are used to equalize the provision of the regions with engineering and social infrastructure, to finance federal programs for the development of regions.
Next year, funds will be allocated to the regions in the form of subsidies to co-finance the development of public infrastructure of regional and municipal importance. In addition, in connection with the ongoing reform of local self-government, the regions may receive additional federal funds to create and support regional funds for municipal development.
The criterion for receiving funds from their FFRR are formalized principles, taking into account the level of co-financing of expenditures, determined based on the budgetary provision of the regions with the right of the constituent entities of the Russian Federation to independently determine the specific areas of use of funds. If, after the distribution of subsidies from the Financial Support Fund, the regional indicator of public infrastructure provision does not exceed the average Russian level by more than 10% or below this level, then the subject of the Federation will receive subsidies from the Regional Development Fund. Moreover, only recipients can receive assistance from this fund. Donor regions, even if the level of development of public infrastructure in them does not meet the average Russian standards, do not receive subsidies from the FFRR. So, in 2007, 69 regions will receive subsidies from this fund (in 2006 - 55).
An important tool for supporting regional budgets is Federal Fund for Co-financing of Social Expenditures... The volume of the Fund for 2007 will amount to about 33.5 billion rubles, which is 27.8% higher than the level of the current year. The main goal of the Co-Financing Fund is to support the budgets of the constituent entities of the Federation in the form of partial reimbursement of regional expenses for solving priority, socially significant tasks. Subsidies from this fund are distributed among all constituent entities of the Russian Federation for equity financing (partial reimbursement) of priority socially significant expenses (first of all, for education, health care, culture, social security, social assistance to the population).
Thus, in 2007, 8.24 billion rubles were allocated for the provision of subsidies to low-income citizens to pay for housing and communal services. At the same time, the level of co-financing of these expenses from the federal budget will be 15% of the expected expenditure obligations of the constituent entities of the Russian Federation. It is also planned to allocate funds for the implementation of measures of social support for rehabilitated persons and persons who have suffered from political repression, home front workers, citizens with children, and labor veterans.
A significant part of interbudgetary transfers is Federal Compensation Fund (FFK), the volume of which in 2007 will amount to a significant amount - about 153.9 billion rubles, which is more than 2 times the size of the Fund in 2006.
The funds of this fund are allocated in the form of targeted subventions to finance certain powers, which are federal, but are delegated for execution to the regional level of government. Funds from this fund are transferred to all subjects of the Federation without exception, regardless of their level of budgetary provision, in proportion to the size of the corresponding categories of the population. For each of the powers, funds are allocated on a separate line, and in recent times the list of these powers is regularly changed in connection with the ongoing reform. A number of other items of expenditure on the Compensation Fund related to the support of a number of regions and municipalities have been financed for several years already.
Thus, within the framework of this fund, in the budget of the current 2006, for the first time, subventions were allocated for the implementation of powers in the field of regulation of water relations, protection and use of objects of fauna classified as objects of hunting, forest management and use. The same directions of financing remain in the 2007 draft budget.
In 2007, this fund will include compensations to increase monetary allowance employees and salaries of employees of territorial divisions of the fire service, as well as employees of territorial divisions of the public security police, maintained at the expense of the budgets of the constituent entities of the Russian Federation and local budgets: 6.9 and 8.2 billion rubles, respectively. This will contribute to the equalization of pay and wages in these organizations at the federal and territorial levels.
The main task Federal Fund for Reforming Regional and Municipal Finance is to encourage the regions that work most effectively with their finances, with their own budget. The draft budget for 2007 envisages the selection of 10 constituent entities of the Russian Federation and municipalities for the provision of subsidies based on the results of evaluating programs for reforming regional and municipal finances. Regional Finance Reform Fund is formed at the expense of the loan International Bank reconstruction and development (MBRD).
In addition to special funds with a specific focus, in the section "Interbudgetary transfers" a separate line is given to various kinds of grants and subventions provided to the constituent entities of the Russian Federation for financing socially significant expenses, as well as for the implementation of national projects.
Directly related to the interbudgetary sphere are also the federal budget expenditures provided for the implementation Federal targeted investment program, which includes financing of Federal Target Programs (FTP), some of which are directly related to the regions. The 2007 budget ends financing of a number of federal target programs for regional development. At the same time, next year, the FTP list includes two new regional programs with significant amounts of federal funding: "Development of Sochi as a mountain climatic resort for 2006-2014." and "Socio-economic development of the Kuril Islands for 2007-2015." In addition, the 2007 budget will double (from 6 to almost 12 billion rubles) funding from the federal budget for the program "Restoration of the economic and social sphere of the Chechen Republic for 2002 and subsequent years."
5.4. Problems of interbudgetary relations
The problems of relations between the federal center and the regions remain one of the most acute and difficult in the process of developing and adopting the budget for the next financial year. The urgency of these problems is evidenced by the fact that during the preparation of the 2007 budget, a meeting of the Presidium of the State Council "On improving interbudgetary relations in the Russian Federation" took place. And in July, for the meeting of the State Council, a report was presented on the interaction of federal and regional authorities in the development of programs for the socio-economic development of regions.
In the Budget Address of the President of the Russian Federation "On budgetary policy in 2007", the main tasks for improving interbudgetary relations were formulated. The key area is the cardinal increase in the efficiency of state and municipal finance management. At the same time, it was noted that it is necessary "to reduce the dependent sentiments in the regions" and to strengthen the motivation of the regions to develop their own tax base.
In fact, similar proposals are contained in the already mentioned Report of the State Council and government documents concerning interbudgetary relations. First of all, these are the “Concept of increasing the efficiency of interbudgetary relations and the quality of management of state and municipal finances in the Russian Federation in 2006-2008”, adopted by the Government, as well as the main indicators of the long-term financial plan for 2007-2009. In addition, amendments to the Budget Code prepared by the Ministry of Finance are aimed at implementing the same tasks.
It should also be noted that the formation of interbudgetary relations in 2007 proceeded taking into account the changes in tax and budgetary legislation, introduced from January 1, 2007. The main ones include:
- transition from a permissive to a declarative procedure for VAT refunds to exporters;
- reduction of the tax base for corporate income tax by the amount of losses incurred by them in previous years; reduction of the terms of writing off R&D expenses for corporate income tax;
- the establishment of a reduction coefficient to the tax rate on the mineral extraction tax (MET), stimulating the further development of oil fields at the final stage of development (with a depletion of more than 80%) and a zero tax rate of the mineral extraction tax for new oil fields;
- increase in social tax deductions personal income tax for education and treatment;
- changes in excise rates on excisable goods (products);
- transfer to the budgets of the constituent entities of the Russian Federation of the federal part of the severance tax in respect of mined natural diamonds and one-time payments for the use of subsoil (bonuses) for natural diamond deposits.
According to the Ministry of Finance, the envisaged changes in the budgetary and tax legislation will lead to a reduction in budget system revenues by 193.5 billion rubles, of which 23.8 billion rubles. falls on the consolidated budgets of the constituent entities of the Russian Federation.
A distinctive feature of interbudgetary regulation in 2007 should be the introduction of mechanisms aimed at strengthening the motivation of regions to increase their tax potential and increasing their level of independence in using investment funds to solve development problems. To this end, the methodology for the distribution of subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation and the procedure for providing investment support to the regions were adjusted.
One of the main criteria by which one can ultimately judge the effectiveness of the policy in the sphere of interbudgetary relations is the convergence of the level of socio-economic development and the level of basic social services that the state provides to its citizens throughout the country. At present, as is known, the degree of differentiation in all the most important economic and social parameters of indicators between the regions of Russia is very high. Thus, budgetary expenditures per capita vary significantly in different regions: for health care more than 6 times, for social security - 15 times, for education - more than 5 times. Therefore, the task of equalizing the level of budgetary provision and, in a broader sense, the levels of socio-economic development, remains one of the main priorities of interbudgetary regulation.
At the same time, as follows from the Explanatory Note to the draft budget, in 2007 the Ministry of Finance forecasts stable execution of the budgets of the constituent entities of the Russian Federation. At the same time, the analysis of the materials submitted to the draft budget shows that the situation with the execution of the budgets of the constituent entities of the Federation differs significantly across the regions. In addition, to date, a register of existing expenditure obligations by the levels of the budget system has not been formed, state social standards have not been adopted, and standards for financial costs for the provision of state and municipal services have not been determined.
Self-test questions
- What is inter-budgetary relations?
- What are the principles of building interbudgetary relations in a federal state?
- What is revenue power and what are the forms of their manifestation?
- What are expenditure obligations and what are the forms of their manifestation?
- Assignment of Financial Assistance Funds.
- Purpose, source of formation and direction of use of the fund for financial support of regions.
- Purpose, source of formation and direction of use of the compensation fund.
- Purpose, source of formation and directions of use of the fund for co-financing of social expenditures.
- Purpose, source of formation and directions of use of the regional development fund.
- Purpose, source of formation and direction of use of the fund for reforming regional finance.
Workshops
Workshop title | annotation |
Workshop 5. Interbudgetary relations |
Presentations
Presentation title | annotation |
Tutors
Tutor name | annotation |
Topic 5. Interbudgetary relations |
Interbudgetary relations (Article 6 of the BC RF) – it is the relationship between public law entities on the regulation of budgetary legal relations, organization and implementation of the budgetary process.
Interbudgetary relations - this is a whole complex of financial and legal norms, which include, in particular, the relationship between different levels of government regarding:
1. delineation of expenditure obligations and responsibility for their implementation;
2. delineation of tax powers and income sources;
3. budgetary equalization and distribution of financial assistance.
There are two types of budget alignment - vertical and horizontal.
Vertical budget alignment- the assignment of tax and non-tax income sources to each level of the budgetary and tax system (federal, regional, local), established in accordance with the law and proceeding from the criterion of sufficiency to cover the normatively distributed expenses.
Horizontal budget alignment(with the help of grants, subsidies, subventions) - the establishment in the classification of expenditures of the federal and regional budgets of special positions for financing such areas regional policy the federal state, as compensation to the lower budgets for the inadequacy of their own funds to cover the normatively distributed costs.
Inter-budgetary relations exist in any state that has an administrative-territorial division, but they can develop on different bases (principles). It is customary to distinguish unitary(Great Britain, Italy, etc.) and federated budget systems (USA, Germany, Russia). Unitary corresponds to a high level of centralization of budgetary funds, the absence or insignificant amount of budgetary rights of lower-level authorities. Federated budget systems are built on exactly the opposite principles. They are characterized by a high degree of independence of territorial authorities, while respecting the unity of national interests.
The principles on the basis of which federal budget systems operate are called principles budgetary federalism.
Fiscal federalism can be defined as a public finance management system based on the distinction between different levels of power of budgetary rights and powers in the field of formation and spending of budgetary funds with a combination of the interests of participants in the budgetary process at all levels of the country's budgetary system and the interests of the whole society as a whole.
It is customary to highlight two main models budgetary federalism - decentralized (competitive) and cooperative.
V decentralized model of the three main functions of the state - macroeconomic stabilization, redistribution of national income and production of state goods and services - the first two most often relate to the sphere of activity of the central government, and the third is divided between three levels of government, but is considered the most important in the activities of regional governments (an example of this model can serve the USA).
More widespread cooperative model budgetary federalism, which implies: wider participation of regional authorities in the redistribution of national income and macroeconomic stabilization, then leads to closer budgetary cooperation between regional authorities and the center; increasing the role of regional authorities in the system of distribution of tax revenues, incl. and national, an active policy of horizontal alignment, increased responsibility of the center for the state of regional finances, the level of development of territories, which leads to increased control by the center and some limitation of the independence of regional authorities (Germany can serve as a vivid example of such a model).
The issue of equality in the distribution of powers, revenues and expenditures between the federal center and the regions is the central problem of fiscal federalism.
On the one hand, it is the federal type of organization that is capable of providing the regions with real independence, both politically and economically. A federation as a type of government assumes that a given state consists of separate state entities (states - in the USA, provinces - in Canada, subjects of the Federation - in Russia), which have their own executive and legislative bodies, a regional legislative framework, their own taxes, etc. etc. It is easier to "reach out" to the regional authorities, it is easier to ask about the results of activities; the regional government is closer, it really knows firsthand about the problems of the region, is able to take into account its national characteristics, socio-economic conditions, etc. Thus, the development of the independence of the regions is a guarantee of real democratization of the whole society.
On the other hand, one should not underestimate the role of the federal center, which is called upon to ensure national interests, maintain the integrity of the state, neutralize separatist sentiments, and equalize the living conditions of the population of different regions.
For Russia, this problem is most urgent, since we are constantly accused of an excessive degree of centralization. This is confirmed by the lack of political and economic independence of the regions (governors are appointed; most of the financial resources are accumulated at the federal level, etc.). The tendency towards "unitarianism" in Russia can be explained, first of all, by the legacy of the recent past - the dominance of the command-administrative system, as well as by the peculiarities of the Russian mentality.
In our opinion, at present it is impossible to abandon the priority of the federal center, since the peculiarity of Russia is the presence of a large number of regions (more than 80, as in no other country in the world), sharply differing in their socio-economic conditions. In order to ensure more or less equal living conditions and constitutional rights for the population of various constituent entities of the Federation, it is necessary to concentrate financial resources in the federal budget, and then redistribute them in the form of interbudgetary transfers to equalize budgetary provision (today this is the largest expenditure item in the federal budget - more 30% of all expenses).
Interbudgetary transfers (Article 6 of the BC RF) – funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation.
In accordance with Art. 129 of the RF BC, there are the following forms of interbudgetary transfers , provided from the federal budget (since 2008):
Grants for equalizing the budgetary provision 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 interbudgetary transfers to the budgets of the constituent entities of the Russian Federation;
Interbudgetary transfers to the budgets of state extra-budgetary funds.
Conditions for the provision of interbudgetary transfers(Article 130 of the BC RF)- see table 3.11.
Interbudgetary transfers from the federal budget (with the exception of subventions) are provided subject to compliance by the state authorities of the constituent entities of the Russian Federation with budgetary legislation and legislation on taxes and fees of the Russian Federation.
If the state authorities of the constituent entities of the Russian Federation fail to comply with the conditions for the provision of interbudgetary transfers from the federal budget, determined by the budgetary legislation of the Russian Federation, the Ministry of Finance of the Russian Federation has the right to make a decision to suspend (reduce) the provision of interbudgetary transfers (with the exception of subventions) to the respective budgets of the constituent entities of the Russian Federation in accordance with the procedure established by it. Federation.
Table 3.11
Restrictions for the constituent entities of the Russian Federation when receiving interbudgetary transfers from the federal budget
Subsidization level | Subjects of the Russian Federation They have no right to |
1. Over 5% | Conclude agreements on cash service execution of the budget of the constituent entity of the Russian Federation, the budgets of territorial state extra-budgetary funds and the budgets of its constituent municipalities by the executive body of state power of the constituent entity of the Russian Federation |
2. Over 20% | 1. To establish and fulfill expenditure obligations that are not related to the solution of issues attributed by the Constitution of the Russian Federation and federal laws to the powers of state authorities of the constituent entities of the Russian Federation |
2. Exceed the standards established by the Government of the Russian Federation for the formation of costs for the remuneration of civil servants of the constituent entity of the Russian Federation and (or) the maintenance of public authorities of the constituent entity of the Russian Federation | |
3. Over 60% | In addition to the requirements of line 2, such subjects of the Russian Federation take the following measures: |
1. Signing of agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase tax and non-tax revenues of the budget of the constituent entity of the Russian Federation | |
2. Organization of the execution of the budget of the constituent entity of the Russian Federation with the opening and maintenance of personal accounts for the main managers, administrators, recipients of funds from the budget of the constituent entity of the Russian Federation and the chief administrators (administrators) of sources of financing the budget deficit of the constituent entity of the Russian Federation in the bodies of the Federal Treasury | |
3. Presentation financial authority of a constituent entity of the Russian Federation to the Ministry of Finance of the Russian Federation of documents and materials necessary to prepare an opinion on compliance with the requirements of budgetary legislation submitted to the legislative (representative) body of the constituent entity of the Russian Federation of the draft budget of the constituent entity of the Russian Federation for the next financial year (for the next financial year and planning period) | |
4. Conducting an annual external audit of the annual report on the execution of the budget of the constituent entity of the Russian Federation by the Accounts Chamber of the Russian Federation or Federal Service financial and budgetary supervision; other measures |
A special place in the system of interbudgetary transfers is occupied by financial funds(Art. 129-133, 135-140, 142-142.3 BK RF):
1. Federal Fund for Financial Support of the Constituent Entities of the Russian Federation is formed as part of the federal budget in order to equalize the budgetary provision of the constituent entities of the Russian Federation.
In accordance with the current budget legislation this fund is formed by subsidies to equalize the budgetary provision of the constituent entities of the Russian Federation.
The total amount of subsidies for equalizing the budgetary provision of the constituent entities of the Russian Federation is determined based on the need to achieve the minimum level of the estimated budgetary provision of the constituent entities of the Russian Federation.
The minimum level of estimated budgetary provision of a constituent entity of the Russian Federation, taking into account subsidies for leveling the budgetary provision of constituent entities of the Russian Federation for the next financial year, is determined as the average level of estimated budgetary security before the distribution of these subsidies to constituent entities of the Russian Federation that are not among the 10 constituent entities of the Russian Federation that have the highest level of budgetary security, and 10 constituent entities of the Russian Federation with the lowest level of budgetary provision.
Tax Potential Index (INP)- the relative (compared to the average level in the Russian Federation) assessment of tax revenues of the consolidated budget of the constituent entity of the Russian Federation, determined taking into account the level of development and structure of the economy of the constituent entity of the Russian Federation.
The tax potential index is used to compare the levels of the estimated budgetary provision of the constituent entities of the Russian Federation and is not a projected estimate of the tax revenues of the constituent entities of the Russian Federation per capita or in absolute terms.
The value added for the constituent entities of the Russian Federation and the average for the Russian Federation is calculated according to the data of the Federal State Statistics Service for 3 years before the last reporting year, while the added value of insurance and agricultural products produced by the population is excluded from it.
Budget expenditure index- a relative (compared to the average level in the Russian Federation) estimate of the expenditures of the consolidated budget of a constituent entity of the Russian Federation for the provision of the same volume of budgetary services per capita, determined taking into account objective regional factors and conditions.
The budget expenditure index is used to compare the levels of the estimated budgetary provision of the constituent entities of the Russian Federation and is not a projected estimate of the expenditures of the constituent entities of the Russian Federation per capita or in absolute size.
2. Federal Fund for Co-financing of Certain Types of Social Expenditures is formed for the purpose of financing by the constituent entities of the Russian Federation in full the expenses referred to the priority expenditure obligations of the constituent entities of the Russian Federation.
The aggregate subsidies the budgets of the constituent entities of the Russian Federation from the federal budget are formed by the Federal Fund for Co-financing of Expenditures.
The Fund provides for subsidies for partial reimbursement of the expenses of the budgets of the constituent entities of the Russian Federation:
To ensure measures of social support for rehabilitated persons and persons recognized as victims of political repressions;
To ensure measures of social support for labor veterans and home front workers;
To pay monthly child support.
The distribution of funds from the Federal Fund for the co-financing of certain types of social expenditures for the provision of social support measures to certain categories of citizens and the payment of child benefits (except for the provision of subsidies to citizens for paying for housing and utilities) is made based on the number of relevant categories of citizens, taking into account the level of budgetary provision of the constituent entities of the Russian Federation after the distribution of funds from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation.
3. Fund for Reforming Regional and Municipal Finance is the legal successor of the existing in 2002-2004. Regional Finance Reform Fund.
Subsidies from the fund are provided to the constituent entities of the Russian Federation and municipalities selected on a competitive basis, in two installments within 2 years following the results of the implementation of the stages of implementation of programs for reforming regional and municipal finances.
The use of the fund is aimed at implementing programs for reforming regional and municipal finances, paying off and servicing debt obligations, developing social infrastructure, and implementing socially significant events and projects.
In 2006, as part of the federal budget, Federal Fund for Regional Development with the aim of increasing the level of socio-economic development of the constituent entities of the Russian Federation, including by improving the provision of the regions with engineering and social infrastructure.
The provision of the fund's resources is carried out on the basis of co-financing, taking into account the level of budgetary provision of the constituent entities of the Russian Federation and the need for obtaining appropriate financial assistance.
4. Federal compensation fund is formed for the purpose of financial support of the powers of the Russian Federation, delegated for execution to the bodies of state power of the constituent entities of the Russian Federation and bodies of local self-government.
The aggregate subventions the budgets of the constituent entities of the Russian Federation from the federal budget are formed by the Federal Compensation Fund.
The Federal Compensation Fund includes subventions:
To provide social support measures for persons awarded the "Honorary Donor of Russia (USSR)" badge;
To pay for housing and communal services to certain categories of citizens;
For registration of acts of civil status;
To exercise the powers of primary military registration in territories where there are no military commissariats;
To exercise powers in the field of organization, regulation and protection of aquatic biological resources;
For the implementation of powers in the field of protection and use of objects of the animal world, referred to as objects of hunting;
For the payment of one-time benefits for all forms of placement of children deprived of parental care in the family;
To exercise the powers of the Russian Federation in the field of preservation, use, popularization and state protection of cultural heritage objects;
To exercise the powers of state authorities of the constituent entities of the Russian Federation in preparation for the 2010 All-Russian Population Census, etc.
The allocation of funds from the Federal Compensation Fund is carried out taking into account the standards of financial costs for the implementation of the relevant powers and the number of certain categories of citizens.
Table 3.12.
The main forms of interbudgetary transfers (ILT) provided
from the federal budget
Name | Definition | Regulation (fund) |
Subsidies | Office provided free of charge and irrevocably without establishing directions and (or) conditions for their use | Subsidies for equalizing the budgetary provision of the constituent entities of the Russian Federation form Federal Fund for Financial Support of the Subjects of the Russian Federation |
Subsidies | The Office, provided to the budgets of the constituent entities of the Russian Federation in order to co-finance expenditure obligations arising from the fulfillment of the powers of the state authorities of the constituent entities of the Russian Federation, which are their own and jointly with other public law entities | The totality of subsidies to the budgets of the constituent entities of the Russian Federation from the federal budget forms Federal Fund for Co-financing of Expenditures |
Subventions | ILO provided to the budgets of the constituent entities of the Russian Federation in order to financially support the expenditure obligations of the constituent entities of the Russian Federation and (or) municipalities arising from the implementation of federal powers transferred to the state authorities of the constituent entities of the Russian Federation and (or) local governments in the prescribed manner | The totality of subventions to the budgets of the constituent entities of the Russian Federation from the federal budget forms Federal compensation fund |
Topic 4. Formation of federal, regional and local budgets. Managing budgets of different levels
Lecture plan:
1. Consolidated budget: concept, meaning
2. Federal budget: concept, meaning, features of the formation of the revenue and expenditure side
3. Budgets of the constituent entities of the Russian Federation: concept, meaning, features of the formation of the income and expenditure side
4. Local budgets: concept, meaning, features of the formation of revenue and expenditure
5. Budget management system
6. The main directions of budgetary policy at the present stage
All budgets included in the country's budgetary system are interconnected within the framework of interbudgetary relations. Interbudgetary relations are relations between state bodies. authorities of the Russian Federation, state authorities. the authorities of the constituent entities of the Russian Federation and local self-government bodies associated with the formation and execution of the respective budgets.
MO are based on the following principles: distribution and consolidation of budget expenditures at certain levels of the budgetary system of the Russian Federation; differentiation (consolidation on a permanent basis and distribution according to temporary standards) of regulating incomes by levels of the budgetary system of the Russian Federation; equality of budgetary rights of constituent entities 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.
At the heart of the process of distributing costs and revenues between the links of the budget system is 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 presupposes 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 provision 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 budgets state extra-budgetary funds.
Terms of provision: 1. Interbudgetary transfers from the fed-th b-ta (with the exception of subventions) are provided subject to the observance of the state authorities. the authorities of the constituent entities of the Russian Federation of the budgetary legislation of the Russian Federation and the 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 fed. b-that (excluding subventions) during 2 of the last 3 reporting financial years exceeded 5% of the volume of own revenues of the consolidated budget of the constituent entity of the Russian Federation, they do not have the right to conclude agreements on cash services for the execution of the budget of the constituent entity of the Russian Federation, budgets of territorial state extra-budgetary funds and budgets of municipalities that are part of it 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, are not entitled to:
1) establish and fulfill expenditure obligations not related to the solution of issues attributed by the Constitution of the Russian Federation and federal laws to the powers of state bodies. the authorities of the constituent entities of the Russian Federation;
2) exceed the standards established by the Government for the formation of expenses for wages of state. civil servants of the constituent entity of the Russian Federation and (or) the maintenance of state bodies. authorities of the constituent entity of the Russian Federation.
4. - / - / exceeded 60% of the volume of own revenues of the consolidated budget of the constituent entity of the Russian Federation, the following additional measures to those established by paragraph 3 of this article are being implemented:
1) the signing of agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase the receipts of tax and non-tax revenues;
2) organizing the execution of the budget of the constituent entity of the Russian Federation with the opening and maintenance of personal accounts of sources of financing the budget deficit of the constituent entity of the Russian Federation in the bodies of the Federal Treasury;
3) an annual external audit of the annual report on the execution of the budget of the constituent entity of the Russian Federation by the Accounts Chamber of the Russian Federation or the Federal Service for Financial and Budgetary Supervision;
Interbud relations - attitudes of m \ uorganamigos authorities of the Russian Federation, the constituent entity of the Russian Federation and local governments.
Principles of inter-budgetary relations : * Distributed and fixed income and flow rate determined by the level of BS; * Equality of budgetary rights of the subjects of the Russian Federation and the municipality; * Uniform regulations deducted from the Feder of taxes and fees; * Unified calculation methodology provided for inter-budget transfers to subordinate budgets; * Alignment of levels of budgetary provision of 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.
Forms of transfers: 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 provision is defined as the estimated and tax revenues of the corresponding consolidated budget per capita. This takes into account the peculiarity of this territory, associated with the structure of the population, geographic, climatic and other conditions that may affect the cost of providing the same volume of public services. / Regions with budgetary sufficiency below a certain established level are eligible for subsidies. / The totality of subsidies provided by the budget of the constituent entities of the Russian Federation from the federal form the federal fund for financial support of the constituent entities of the Russian Federation. Similar funds are created in the budgets of the constituent entities of the Russian Federation and municipal areas.
2. Subventions. They are provided to financially support the expenditure obligations of the constituent entities of the Russian Federation or municipalities, when they exercise their powers by other levels of government. / The aggregate 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 in localities. 3. Subsidies. They are provided in order to co-finance the expenditures of regional and local budgets on issues of joint vision of various levels of government. / The aggregate of subsidies from the budget of the constituent entities of the Russian Federation from the federal budget form the federal fund for co-financing of expenditures. The peculiarity of interbudgetary relations at the local level is the presence of negative transfers.
Interbudgetary relations - it is the relationship between federal government bodies, government bodies of the constituent entities of the Russian Federation, local government bodies on the regulation of budgetary legal relations, organization and implementation of the budgetary process.
Interbudgetary relations arise:
1. between the state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation;
2. between state authorities of the Russian Federation and local authorities;
3. between the state authorities of one constituent entity of the Russian Federation and the state authorities of another constituent entity of the Russian Federation;
4. between the authorities of the constituent entity of the Russian Federation and local authorities;
5. between bodies of one local self-government and bodies of another local self-government.
The object of inter-budgetary relations is budgetary funds, which should be directed to the performance of the functions of the Russian Federation as a whole, the subjects of the Russian Federation and local self-government. Interbudgetary relations are carried out by interbudgetary transfers- funds from one budget of the budgetary system of the Russian Federation transferred to another budget of the budgetary system of the Russian Federation.
Interbudgetary transfers from the federal budget are provided in the form:
1.financial aid to the budgets of the constituent entities of the Russian Federation;
2. subventions to the budgets of the constituent entities of the Russian Federation;
3. financial assistance to the budgets of individual municipalities;
5. budget loans the budgets of the constituent entities of the Russian Federation.
Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation are provided in the form:
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 state 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 for the solution of issues of local importance of an intermunicipal nature;
4. Funds transferred to the federal budget or to the budget of the constituent entity of the Russian Federation in connection with the repayment or servicing of the municipal debt of the municipality to the federal government bodies or the government bodies of the constituent entity of the Russian Federation;
5. other gratuitous and non-refundable transfers.
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