Regional fiscal policy. Fiscal policy of the region Text of the scientific work on the topic "Analysis of the regional economic crisis and the formation of regional budget policy"

Debts - 08/19/2020

In the budgetary and tax policy of the region, there are closely interrelated and interdependent budgetary and tax policy. The budgetary policy of the region is a system of interrelated measures for the implementation of budgetary relations, principles and functions for the implementation of the goals of the socio-economic development of the region. Budgetary policy involves the development and implementation of strategies and tactics for the development of budgetary relations.

Budget strategy is a trajectory for the development of budgetary relations in the region, calculated for a long period of time (from 6B to 20 years) and providing for the implementation of long-term measures to accumulate and direct budgetary resources to solve promising problems of regional economic development.

Budget tactics is a set of measures for the operational management of budget revenues and expenditures to solve the problems of socio-economic development of the region, calculated for the near future. It provides for the implementation of actions to improve the efficiency of budgets based on the specifics of the current conditions in the economy and the budget system.

The implementation of the budgetary policy of the region is carried out with the help of budget mechanism, which includes budget planning, budget regulation and budget execution. In addition, one of the components of the budgetary mechanism is budget rationing, which implies the establishment of norms and standards for the maximum amount of spending of budgetary resources.

Fiscal policy is based on a concept that includes goals, principles, objectives, stages and methods of implementation. The main principles of the region's budgetary policy include such as compliance with the general economic policy of the region and the state, ensuring the balance of the regional economy, promoting the development of production, planning and social character.

The tax policy of the region is a set of interrelated measures aimed at directing taxes to achieve the goals of socio-economic development of the region, including improving the quality of life of citizens, developing production, ensuring the well-being of enterprises and individuals.

The tax policy of the region is one of the key instruments of state regulation of the market economy, enhancing the innovative development of the economy. It is carried out through the creation and use of centralized and decentralized funds of funds, formed through taxation. With this, a prerequisite is the coordinated implementation of all the functions of taxes, leading to the creation of a tax mechanism that accumulates and directs the main resources to ensure sustainable socio-economic development of the region. The key parameters of regional development are regulated by means of tax policies: investment, innovation, foreign economic activity of an enterprise in the region, structural changes in industry, development of sectors that are strategic for the region.

The main tasks of the regional tax policy today are the following:

stimulating the development of effective forms of management based on optimization of the ownership structure;
promoting an increase in the profitability of the production of goods and services;
reducing costs and increasing savings for investment in key sectors of the economy;
ensuring social sustainability by creating conditions for a dignified life and free development of citizens, which is enshrined in Art. 7 of the Constitution of the Russian Federation.

At the moment, it is difficult to talk about the implementation of these tasks in full. In tax policy today, a balance of economic interests of the state administration, enterprises and employees has not been achieved. Its detachment from the economic development of regions, in particular from investment processes, is noted. The need for material and financial balance of cash flows is not taken into account. Tax policy is based on the implementation of current tasks and is not aimed at achieving the strategic goals of the socio-economic development of the regions. The existing tax incentives for knowledge-intensive industries and the development of entrepreneurship are ineffective and do not contribute to the achievement of the desired results. For example, in terms of the share of economically active population employed in small and medium-sized businesses and in terms of the share of innovative enterprises, Russia lags far behind economically developed countries. In such economically developed countries as the USA, Japan, EU countries, the share of the economically active population employed in small and medium-sized businesses reaches 50 to 80%, and the share of innovative enterprises is 40%. In Russia, the first indicator is 27%; the second is from 1.5 to 10% *.

Today, tax policy in the Russian regions and in Russia as a whole is mainly aimed at performing a fiscal function, which, without coordination with other functions, is reduced to a confiscatory effect. As a result, a significant part of the profit is alienated from enterprises through such taxation, which makes it impossible to modernize production, improve products or improve their quality and increase efficiency. These circumstances contribute to the development of the shadow economy, the share of which in Russia today, according to the World Bank, reaches 40-50% of the gross domestic product.

At present, the following measures are planned to improve tax policy in Russia in the Main Directions of Budgetary Policy for 2015 and for the planning period of 2016 and 2017, developed by the Ministry of Finance of the Russian Federation:

development of a new edition of the Budget Code, taking into account the results of the implemented budget reforms, uniting in a common system many of the adopted federal laws and a draft law on amendments to the Budget Code;
improving the quality of state programs and increasing the possibilities of their use in budget planning through the fullest reflection of measures and instruments of state policy, including state programs in the budget planning process, increasing the powers of the main administrators of federal budget funds but redirecting funds within programs;
reducing the dependence of the budgets of state extra-budgetary funds of the Russian Federation on transfers from the federal budget;
improving the efficiency of financial relationships with the budgets of the constituent entities of the Russian Federation and local budgets;
increasing the efficiency of the provision of state (municipal) services by stimulating the optimal and economical use of budget funds, reducing the share of ineffective budget spending;
optimization of labor costs;
elimination of transport infrastructure restrictions through the mobilization of federal budget revenues associated with the development of transport infrastructure, optimization of the standards for financing road works on federal highways, the use of public-private partnerships in investment projects;
increasing the efficiency of spending budgetary appropriations for capital investments;
improving the management efficiency of state long and state financial assets.

Budgetary policy is an important function of self-government in the region. The current legal framework for regulating budgetary relations does not fully meet the requirements for the independence of the region. There are significant contradictions in the economic basis of tax and credit policy both at the federal and regional levels. However, the proposals of a number of authors to turn the budgets of territories (up to a separate settlement) into the main budgetary level, where a significant part of the region's budgetary receipts would be concentrated, look untenable. It is known that both regions and territories within regions are heterogeneous in terms of economic potential, some are donors, others are subsidized. And this is a consequence of objective factors. Establishing standards for the formation of the budget of individual territories only depending on the level of their national wealth would mean the conservation of this heterogeneity.

The regional fiscal system, like all tax policy, is currently the most criticized. The main requirement for it is a targeted regional orientation, without which it simply turns into the lower level of the state fiscal system. Without this, it is impossible to ensure the independence of regional management, to maintain the potential of the region at the proper level. Other requirements for the fiscal system are simplicity (availability for execution), clarity (validity of the principles of construction), fairness (taking into account regional and state interests).

Without going into the essence of the fiscal systems of different countries, we note the importance of the principle of equalization, that is, the redistribution of income in order to maintain individual regions. But for regions acting as donors, this means a reduction in fiscal space. Taking into account the objective need to support individual (poor, depressed) regions, as well as the existing structure of the economy of regions rich in natural resources and having a higher tax potential, it is necessary to build a fiscal system on the principle of equity, especially since the incomes of rich regions are provided, in essence, at the expense of the whole country.

The fundamental issue in this procedure for the formation of fiscal policy is the justification of the share of tax revenues, which should be centralized at all levels of government. At the federal level, this is established by law, however, some regions are seeking preferential terms. At the regional level, the determination of the regional fund of budgetary appropriations requires mandatory planning of the necessary funds for the implementation of regional programs, financing of regional cultural, scientific, and health care facilities. The rest of the regional budget (as well as the federal budget) should be distributed in proportion to the population. This approach ensures a more equitable distribution of budget funds both between regions and within them than single-channel budgeting from the bottom up or from the top down.

Budgetary policy is an important function of self-government in the region. The current legal framework for regulating budgetary relations, in our opinion, does not fully meet the requirements of the region's independence. There are significant contradictions in the economic basis of tax and credit policy both at the federal and regional levels.

However, the proposals of a number of scientists to turn the budgets of the territories (up to a separate settlement) into the main budgetary level, where a significant part of the region's budget revenues would be concentrated, look untenable. It is known that both regions and territories within regions are heterogeneous in terms of economic potential, some are donors, others are subsidized. And this is a consequence of objective factors. Establishing standards for the formation of the budget of individual territories only depending on the level of their national wealth would mean the conservation of this heterogeneity.

The regional fiscal system, like the federal tax policy, is currently the most criticized. The main requirement for it is a targeted regional orientation, without which it simply turns into the lower level of the state fiscal system. Without this, it is impossible to ensure the independence of regional management, to maintain the potential of the region at the proper level. Other requirements for the fiscal system are simplicity (availability for execution), clarity (validity of the principles of construction), fairness (taking into account regional and state interests).

Without going into the essence of the fiscal systems of different countries, we note the importance of the principle of equalization, i.e. redistribution of income in order to maintain individual regions. But for regions acting as donors, this means a reduction in fiscal space. Taking into account the objective need to support individual (poor, depressed) regions, as well as the existing structure of the economy of regions rich in natural resources and having a higher tax potential, it is necessary to build a fiscal system on the principle of equity, especially since the incomes of rich regions are provided, in essence, at the expense of the whole country.

The fundamental issue in this procedure for the formation of fiscal policy is the justification of the share of tax revenues, which should be centralized at all levels of government. At the federal level, this is established by law, but individual regions are seeking preferential terms. At the regional level, the determination of the budgetary allocation fund requires mandatory planning of the necessary funds for the implementation of regional programs, financing of regional cultural, scientific, and health care facilities. The rest of the regional budget (as well as the federal budget) should be distributed in proportion to the population. This approach ensures a more equitable distribution of budget funds both between regions and within them than single-channel budgeting from the bottom up or from the top down.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal State Budgetary Educational Institution

higher professional education

Ulyanovsk State University

Institute of Economics and Business

Department of Economic Analysis and Public Administration

"State and Municipal Administration"

COURSE WORK on the topic:

"Fiscal federalism in the Russian Federation and regional financial and budgetary policy"

2nd year students

Correspondence department

GMU-ZU-12/1 groups

Shamsutdinova Alsu Rafikovna

Academic Supervisor: Doctor of Economics

sci., Professor Lapin Anatoly Evgenievich

ulyanovsk

Introduction

1.1 Concept and essence of fiscal federalism

2.2 Financial and budgetary policy of the Ulyanovsk region

2.3 Fiscal policy of the Republic of Tatarstan

Conclusion

List of references

Introduction

Life in a rapidly changing world leaves an imprint on the processes taking place in various fields of activity. In this regard, finding the right solutions that are adequate to the prevailing conditions is becoming more and more difficult, requiring an integrated approach to taking into account various factors and a high level of professionalism.

These general requirements are especially important for the budgetary sphere of activity, which has undergone radical transformations in recent years. They radically changed the entire system of budgetary relations in our country. It is no coincidence that professional budget terminology has undergone significant changes in recent years, following new developments in the practice of budget work.

The urgency of the problem of the formation of new federal relations in Russia is significantly enhanced by the peculiarity of the modern political process in Russia, namely, by a significant increase in the role of regions in the field of political decision-making at the national level. With the weakening of rigid centralization and the growth of tendencies towards autarky and direct economic exchanges between regions, the role of regional management and economic elites has sharply increased. The course of reforms, both in the political and economic spheres, has noticeably shifted from the general federal level to the level of the constituent entities of the Russian Federation. There is an obvious tendency towards political polycentrism. The success of radical transformations in Russia is largely due to the building of a well-functioning, efficiently functioning federal system. Much depends on whether the center will be able to establish such relations with the regions and their political elites, in which the interests of the latter would be taken into account as much as possible while maintaining the country's political, economic and military unity.

In this regard, it would be advisable to turn to the questions of the methodology of relations between the center and the regions under the conditions of federalism in Russia. And for this it is necessary first to consider this method of political-territorial organization of society and, in particular, the peculiarities of its construction in Russia.

The system of interbudgetary relations that has developed in Russia, despite the reforms carried out in the 1990s, does not meet the fundamental principles of budgetary federalism. The success of economic stabilization in the country largely depends on the creation of an optimal mechanism for interbudgetary relations, the provision of a real (and not just regulated by law) combination of interests at all levels of the budget system, and the achievement of genuine financial equality of all authorities. As world experience shows, the creation of such a mechanism is an extremely difficult task. In this regard, it is impossible not to note also the economic and financial contradictions between the Federal Center and the constituent entities of the Federation, as well as within the latter - between local self-government bodies (LSGs) and state authorities of the constituent entities, legislative acts.

In terms of the level of decentralization of budgetary resources, Russia is practically not inferior to most federal states, however, formally it retains an extremely high, even by the standards of unitary states, centralization of fiscal powers. The budgets of the constituent entities of the Russian Federation and especially local budgets (hereinafter referred to as regional and local budgets or territorial budgets) are overloaded with obligations imposed on them by federal legislation without providing sources of funding ("unfunded federal mandates"). The bulk of the expenditures of regional and local budgets, including salaries in the budgetary sphere, as well as financing of the network of budgetary institutions, is regulated by centrally established norms. More than 80 percent of the tax revenues of these budgets are formed from deductions from federal taxes. The dependence of regional and local budgets on the annually established proportions (standards) of the split of federal taxes undermines incentives to carry out structural reforms, attract investment, develop the tax potential of territories, and increase tax collection. Despite the tendency to formalize the distribution of financial assistance, a significant part of it is still distributed without clear criteria and procedures, which requires further development and legislative consolidation of the budget equalization methodology.

The formation of an effective mechanism of interbudgetary relations depends to a significant extent on success in increasing the efficiency of all social production, on strengthening and expanding the taxable base, on an increase in tax revenues and an increase in the share of own revenues of budgets of all levels.

Interbudgetary relations play an important role in the budget system of any state that has an administrative-territorial division. In Russia, with its vast territory and significant differentiation of the economic potentials of the regions, the topic of interbudgetary relations has always raised many questions and problems.

The extremely limited fiscal powers of the authorities of the constituent entities of the Russian Federation and local governments established by federal legislation make it possible to shift political and financial responsibility for balancing territorial budgets and the state of the social sphere to the federal center.

The contradictions between the decentralization of budgetary resources, the formal centralization of fiscal powers are exacerbated by the instability of macroeconomic conditions, the weakness of democratic institutions, underdeveloped capital markets and low mobility of factors of production, overestimated social expectations and requirements for the state, sharp differences in the budgetary provision of the constituent entities of the Russian Federation and municipalities.

Regional and local budgets remain insufficiently transparent, there is no integral system for monitoring the state and quality of state and municipal finances (public finances) management, the results of which would be available not only to the authorities at different levels, but also to the population, investors and creditors.

A serious obstacle to the development of the budgetary system was the uncertainty of the budgetary status of municipalities and the existing system of administrative-territorial division of the constituent entities of the Russian Federation. The current organization of local self-government, the incompleteness of the process of its formation, the shortcomings of the inherited system of administrative-territorial structure do not allow for a full-fledged reform covering all levels of the budget system that guarantees the financial independence and responsibility of municipalities.

All this leads to an ineffective use of budgetary resources, a reduction in the volume and quality of budgetary services, undermining the prerequisites for sustainable economic growth, complicating the conditions for carrying out structural reforms, distorting the conditions of equal competition, deteriorating the business and investment climate, further strengthening interregional imbalances, increasing social and political tension.

Currently, the problem of interbudgetary relations and, consequently, the approaches used to establish the composition and size, fixed and regulating the income of the constituent entities of the Russian Federation, remains unresolved until now. As before, when justifying the draft budgets of the constituent entities of the Federation, there are disputes and discussions regarding the norms of deductions from regulatory revenues to regional budgets, the amount of transfers and subsidies provided by budgets of a higher level to lower budgets.

This indicates that the existing system of interbudgetary relations is in need of reform. To correctly determine the directions of reforming interbudgetary relations, it is necessary, first of all, to conduct an in-depth analysis of these relations.

Chapter 1: Fiscal Federalism in the RF

1.1 The concept and essence of budgetary federalism in the Russian Federation

Fiscal federalism is an integral part of the general concept of federalism. The construction of genuine budgetary federalism is inconceivable if the main problems of federalism in the state are not resolved, since these concepts are closely interrelated, and the first directly follows and builds on the second.

The most important feature of federalism as an object of scientific research is the complex multi-level nature of the phenomenon under study. Federalism cannot be unambiguously ranked among any one specific science, it is the object of study of a number of scientific disciplines: political science, law, management theory, management, economic theory, theory of state regulation of economics, regional studies. Discussions about the problems of federalism are in the center of close attention of Russian and foreign legal scholars, philosophers, political scientists, economists, are the subject of discussion at various seminars and conferences. And therefore it is impossible to reveal the essence of budgetary federalism relying only on legal science (constitutional law, financial law), it is necessary to refer to and analyze the works of economists, political scientists.

Researchers endow federalism with the following institutional features:

The division of power between the center and the constituent parts of the state (constituent entities of the Federation), which in relation to the budget includes the distribution of both expenditure and tax revenues;

Equality in legal terms of the parts that make up the state, while the key question remains about the extent of responsibility of the central government for reducing (smoothing) territorial inequality (including financial), since it inevitably exists in any country due to the difference in territories by population, natural resources, climate, location, etc.

The uniqueness of federalism as a political concept is also manifested in the fact that, on the one hand, every federal state has the same properties as a unitary state (a single territory; the population located on this territory; power acting throughout the state), and, with the other, the federal state is a very complex system and the "systems theory" is applicable to it. And for strengthening the federal state, its integrity, two provisions are of fundamental importance: first, the stronger the relationship between the elements of the system, the higher the level of integrity of this system; and, secondly, no part of the whole can prevail over the whole. After the adoption of the 1993 Constitution, Russia became inherent in the classic attributes of a Federation with federal features common to all federations, on the one hand, and, on the other hand, distinctive features inherent only to it.

An essential role is played by the specifics of the federal state structure, based on a combination of administrative-territorial and national-territorial principles enshrined in the Constitution of the Russian Federation. A characteristic feature is not only the multiplicity of subjects, but also their different status.

The Constitution of the Russian Federation, adopted in 1993, formally equalized all the subjects of the Russian Federation in rights. However, at the same time, a number of problems arose associated with the virtually unequal position of the subjects of the Russian Federation, which significantly differ in the level of socio-economic and even political development, as well as the socio-economic crisis experienced by the country at that time. To this can also be added such features of the Russian Federation as a huge territory with resource and production potential, the degree of development of social infrastructure, a large number of nationalities and peoples that have a long historical period of cohabitation within a single state with a high degree of unitarity, although under the conditions of the USSR formally, the state was proclaimed federal.

It is especially worthwhile to dwell on the principle of equality in the relationship between the budgets of the constituent entities with the federal budget, which implies the establishment of uniform standards for all constituent entities of the Russian Federation for deductions from federal taxes and fees to their budgets and a unified procedure for paying federal taxes and fees. Agreements between the Russian Federation and a constituent entity of the Russian Federation containing norms that violate the uniform procedure for relations between the federal budget and the budgets of constituent entities of the Russian Federation and other provisions established by the RF BC, the federal law on the federal budget for the next financial year, are invalid and cannot be enforced.

The essence of fiscal federalism is revealed through the following four basic principles:

1. 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;

2. combination of the principles of centralism and decentralism in the delimitation of budgetary and tax powers, expenses and revenues, the distribution and redistribution of the latter to the consolidated budgets of the subjects of the Federation on an objective basis;

3. a high degree of autonomy of budgets and responsibility of authorities at each level for the balance of the budget, budgetary security, based on the tax potential in the relevant territory, bearing in mind the provision of the necessary tax initiative to them;

4. active participation of the subjects of the Federation in the formation and implementation of fiscal policy, including inter-budgetary relations.

Specifying the above principles, it seems appropriate to consider some points of view in order to develop a common approach to interpreting the concept of "budgetary federalism".

In world practice, the essence of budgetary federalism is defined as the normative and legislative establishment of budgetary rights and obligations of two equal parties - federal and regional authorities and administration, the rules for their interaction at all stages of the budgetary process, methods of partial redistribution of budgetary resources between the levels of the budgetary system.

I.V. Podporina believes that budgetary federalism is a form of budgetary structure in a federal state, which implies the real participation of all links of the budgetary system in a single budgetary process, equally focused on taking into account the interests of all participants in the budgetary process.

V.M. Rodionova believes that budgetary federalism is such an organization of budgetary relations that allows, in conditions of independence, autonomy of each budget, to organically combine the fiscal interests of the Federation, represented by the republican budget of the Russian Federation, with the interests of the constituent entities of the Russian Federation and local governments. The content of budgetary federalism includes:

A three-level system of budgetary relations and a clear delineation of functions between them;

Equality (but by no means identity) of the budgetary rights of the constituent entities of the Federation, which assumes that they all have equal opportunities in forming their budgets. However, they may not realize these opportunities in the same way due to differences in socio-economic conditions of management, territorial characteristics, etc. That is why we should talk about equality, and not about identity, uniformity of budgetary rights;

Independence of each budget, providing a high degree of autonomy for regional and local budgets;

Maintaining the dominant position of the federal budget in the general budget system of the country;

Equality of federal, regional and local interests, their close relationship based on a clear delineation of revenue sources and expenditure purposes between the links of the budget system;

Transparency of interbudgetary relations, based on approaches that are acceptable to all subjects of the Federation for determining the amount of financial assistance allocated to regions in need of it.

A more complete definition is given in the works of A.G. Igudina: “Fiscal federalism is a relationship based on a combination of the principles of centralism and decentralism between the federal authorities and the authorities of the constituent entities of the Russian Federation regarding the formation and implementation of the budgetary policy of the state, the distribution and redistribution of the latter between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation with a high degree of independence of territorial budgets, proceeding from the need for the unity of national interests and interests of the population living in the territories of the constituent entities of the Russian Federation and their constituent municipalities ”. He identifies three main components of fiscal federalism:

1. A clear delineation of powers between the levels of government for spending;

2. Endowing the appropriate levels of government with sufficient fiscal rights to exercise these powers, ensuring the mobilization of the required amount of financial resources;

3. Smoothing vertical (and horizontal) imbalances with the help of a system of budget transfers in order to ensure a certain standard of public services throughout the country.

The above brief analysis shows that both in foreign and domestic publications, despite numerous interpretations, a sufficiently capacious and concise terminological definition of budgetary federalism has not yet been formulated. In our opinion, this is due to the "versatility" of this concept.

In the course of analysis and theoretical understanding of various approaches to the definition of budgetary federalism, we came to the conclusion that budgetary federalism (not only Russian) can be considered in two legal aspects:

1. budgetary federalism as a financial and legal category;

2. budgetary federalism - as one of the most important principles of building legal relations in the interaction of all levels of government and government in the field of interbudgetary regulation (federal, regional, local government). This principle follows from another fundamental principle of building the state system of Russia - the principle of federalism.

Fiscal federalism as a financial and legal category, in our opinion, includes the following main features:

It is a form of organization of legal relations;

The subject composition of legal relations consists of: the Russian Federation, the constituent entities of the Russian Federation and municipalities that enter into legal relations with each other through their representative and executive bodies of power and administration;

Like any other federalism, budgetary federalism is based on the principle of centralism and decentralism, and therefore its indispensable condition is a combination of national, regional and municipal interests;

Each level of the budgetary system should be independent;

The goal of budgetary federalism is to ensure minimum social services and a decent standard of living guaranteed to every person and citizen of the country.

Based on the identified essential features of budgetary federalism, we will formulate its definition: budgetary federalism, as a financial and legal category, is a form of organization of legal relations arising on the basis of a combination of the principles of centralism and decentralism between the Russian Federation, constituent entities of the Russian Federation and municipalities on the issues of formation and implementation budgetary policy and the budgetary process of the state with the indispensable condition of observing the financial interests of the Federation, regions, municipalities, as well as independence and autonomy of all levels of the budget system.

Fiscal federalism, based on the form of the budgetary structure in a federal state, presupposes the real participation of all parts of the budgetary system in a single budgetary process, equally focused on taking into account the interests of all participants in the budgetary process. The search for a compromise of these interests is the social orientation of budgetary policy, which is implemented within the framework of budgetary federalism by methods of budgetary regulation.

The idea of \u200b\u200bbudgetary federalism is to ensure the integral development of the federal state, the observance of constitutional rights and freedoms of citizens, and the receipt by them of the minimum social benefits guaranteed by the state, regardless of place of residence and type of activity.

The main task of budgetary federalism is to choose the most effective model of budgetary relations in specific economic and political conditions. For this, first of all, it is necessary to clearly distribute expenditure functions between the levels of government, to secure the sources of financing corresponding to them, to form a system for providing financial assistance to financially disadvantaged regions. Each country solves the problem of choosing a model of budgetary relations in its own way. As practice shows, no country in the world has yet succeeded in building such a model of budgetary federalism, in which the volume of revenue powers of the subjects of the Federation or local authorities coincided with the expenditure powers assigned to a given level of government.

Fiscal federalism presupposes:

The presence of a truly democratic, civil society. Governments and officials must be accountable to voters;

Equality of the subjects of the Russian Federation in their fiscal relations with the Center, which means the application of uniform principles and mechanisms in the delimitation of the subjects of jurisdiction and powers in the tax and budget spheres;

Independence of budgets of different levels;

Legislative delineation of budgetary responsibility between federal, regional and municipal authorities and administration, which implies that financing of specific areas is clearly assigned to each budget;

Correspondence of the financial resources of the authorities and management to their powers and functions, which means "vertical alignment" of budgets;

Application of uniform formalized methods of distribution of financial assistance to lower-level budgets, which means “horizontal alignment” of lower-level budgets (when, through federal levers, equal social standards should be ensured for citizens of different regions of the Russian Federation);

Maximum transparency of inter-budgetary relations and procedures, financial flows.

Budgetary federalism, as a principle, is a way of managing various levels of government (federal, regional, local) on the distribution of income and expenditures, as well as the delineation of budgetary competence between the Russian Federation and its subjects, with an inevitable combination of the interests of the state with the interests of territorial entities.

1.2 Interbudgetary relations in the Russian Federation

The existence of a federal administrative-territorial structure in itself is not yet a sufficient sign of budgetary federalism.

Fiscal federalism presupposes not only greater decentralization of the budget system, but also great responsibility and independence of all its links. This is reflected in the principles of interbudgetary relations.

In the Budget Code of the Russian Federation (Art. 6), interbudgetary relations are defined as "interbudgetary relations - relations between public legal entities on the regulation of budgetary legal relations, organization and implementation of the budgetary process." This definition of this concept is very general, reducing these relations to budgetary legal relations and the budgetary process without affecting their very essence.

Interbudgetary relations are relations between authorities, mainly of different levels, on a permanent (without time limit) delimitation of expenditure and income powers, the corresponding expenses and, as far as possible, revenue sources, as well as interbudgetary regulation: the possible distribution of some taxes on temporary (at least for the next financial year) the norms of deductions between budgets of different levels and the redistribution of funds from the budgets of one level of the budget system to another in different forms in order to ensure access of citizens throughout the country to receive budgetary services in the volume and quality not lower than the minimum required level.

The need for such regulation arises mainly when the authorities of a lower territorial level, when forming budgets, for objective reasons, do not have enough funds from income sources, fixed on a permanent basis in whole or in part, to ensure the minimum necessary expenses in accordance with the functions assigned to them and powers.

Interbudgetary regulation is carried out, as a rule, by the authorities of a higher level by means of vertical (between different links of the budget system) and horizontal (in the context of budgets of the same link of the budget system) equalization of the budgetary provision of territorial entities in which it is below the minimum required level.

Inter-budgetary regulation is not limited to equalizing the budgetary provision of territorial entities, where it is less than the minimum required level. Its functions also include reimbursement to the budgets of additional expenses or loss of income caused by decisions made by the authorities of another level, and the possible share participation of budgets of a higher level in the expenditures of lower budgets, meaning the stimulation of priority (most socially significant) directions from the position of higher authorities. spending of these budgets.

The essence of Art. 7 of the Budget Code of the Russian Federation on the budgetary powers of federal bodies of state power is to endow the federal center with the right to determine only "the foundations of the budgetary process and interbudgetary relations", to establish "general principles for the provision and forms of interbudgetary transfers." Legal regulation of the budgetary process and interbudgetary relations at different levels of the budgetary system according to the principle of fundamentals means that the federal center establishes general requirements (principles) on these issues, while their detailing is carried out by regulatory legal acts of the constituent entities of the Russian Federation and municipalities. According to Art. 71 of the Constitution of the Russian Federation, among the budgets of different levels, the federal budget belongs to the jurisdiction of the federal center. Therefore, federal government bodies have the right to establish detailed legal regulation on these issues, if they strictly adhere to the requirements of budgetary federalism, exclusively in relation to the federal budget, and government bodies of the constituent entities of the Russian Federation - in relation to the regional budget and local budgets, guided by the general principles established on federal level.

In the Russian Federation, the differentiation of types of income (on an ongoing basis) between the levels of the budgetary system is ensured through separate and joint taxes. And inter-budgetary regulation is carried out primarily by deductions from regulatory taxes. But since 2006, the possibility of applying such standards as additional (differentiated) to a single percentage of taxes, fixed on a permanent basis, is provided only within the constituent entities of the Russian Federation and only for personal income tax instead of subsidies to local budgets calculated (per capita method) for formalized basis. Thus, in budgetary legislation, preference is given to interbudgetary regulation through gratuitous and non-refundable transfers to budgets of other levels in various forms. According to this legislation, they are considered as inter-budgetary transfers. These transfers include budget loans from the federal budget to the constituent entities of the Russian Federation, provided on a reimbursable and repayable basis.

There are large differences in the proportions of income distribution (before their redistribution from budgets of one level of the budget system to another) between the central budget of the state and territorial budgets.

In the Russian Federation, regional and local authorities have certain rights in the field of taxation in order to, to one degree or another, independently solve the problem of budget deficit-freeness or reducing their deficit, before relying on financial assistance in various forms from the budget of a higher territorial level. It should be noted that according to the Tax Code of the Russian Federation, there are a number of regional and local taxes, the tax rate of which can be set by a constituent entity of the Russian Federation or a municipality, but within the limits established by federal legislation.

Interbudgetary relations in federal states have features that are dictated by the budgetary structure of the state and the degree of development of budgetary federalism. Its essence is expressed through its basic principles. These include the following:

the presence of at least three main levels of the budget system;

unity of national interests and interests of the population as the basis for combining the interests of all three levels of government on budget issues;

a combination of the principles of centralism and decentralism in the delineation of fiscal powers, expenditures and revenues, the distribution and redistribution of the latter to budgets of different levels on an objective basis;

the leading role of the federal budget as expressing the common interests of all constituent entities of the federation, combined with a high degree of autonomy of budgets and the responsibility of the authorities at each level for the balance of the budget, budgetary provision corresponding to the tax potential in a given territory, with the provision of the necessary tax initiative for this;

active participation of the subjects of the federation in the formation and implementation of the fiscal policy of the state, including interbudgetary relations.

The objective basis for combining the interests of budgets of all levels is that the ultimate goal of authorities at any level should be the interests of the population.

The combination of the principles of centralism and decentralism in the context of budgetary federalism means that along with the tendency of decentralization, characterized by the strengthening of the democratic principles of the organization and functioning of the country's budgetary system, the prerequisites are the preservation of the unity of the state, the financial provision of common social needs as completely free for the population (public administration, defense and some others), in contrast to such public needs, which may be partially paid. This predetermines the observance of the priority of the federal budget, which expresses the common interests of all members of the Federation.

When implementing the budgetary policy of a federal state, it is important to combine the interests of the peoples of the multinational Federation (in their national and cultural development) as a national task.

The high degree of independence of budgets of different levels and the responsibility of the authorities for the balance of the budget, budgetary provision predetermines an increase in their interest in increasing tax potential, timely and complete collection of taxes, as well as in the efficient use of budget funds. This independence of budgets is characteristic of classical budgetary federalism, since it allows for an independent fiscal policy at the regional and local levels within its competence.

The active participation of the subjects of the Federation in the formation and implementation of the fiscal policy of the state as a principle of budgetary federalism confirms the fact that budgetary federalism is not limited to interbudgetary relations, although the latter largely characterize its features.

The state of interbudgetary relations, and in particular interbudgetary regulation, is largely predetermined by the extent to which the differentiation of expenditures and revenue sources on an ongoing basis between the links of the budgetary system meets the principle of budget independence. Where the level of own incomes, fixed on a permanent basis, is low, the issue of budget independence becomes problematic.

Based on the principles of budgetary federalism, the following principles of interbudgetary relations can be determined:

a combination of interests of all participants in inter-budgetary relations;

clear legislative delineation of expenditure powers between the authorities of different levels and the corresponding expenditures, as well as revenue sources (in whole or in part) between the links of the budget system;

the maximum possible delineation on a permanent (unlimited term) basis of types of income (in whole or in part) as fixed income between budgets of different levels;

reduction of subsidies and the number of subsidized budgets by optimizing counter financial flows and increasing tax potential in the respective territories;

equality of rights in inter-budgetary relations of the subjects of the Federation with the federal center and municipalities with the authorities of the subjects of the Federation;

application in interbudgetary regulation for all constituent entities of the Federation, and within each of them for all municipalities uniform methodology and criteria that take into account their individual and group characteristics; the obligation to compensate for the missing funds in case of an increase in budget expenditures or a decrease in their revenues, which were the result of decisions taken by the authorities of another level;

inadmissibility of withdrawal or compulsory centralization to the budgets of another level of own income, fixed on a permanent basis, additionally received or saved budget funds; the inadmissibility of changing the ranking of territorial entities by budgetary provision in comparable conditions when transferring funds from the higher budget to them in the order of inter-budgetary regulation; mutual responsibility of authorities at different levels for compliance with obligations on inter-budgetary relations; availability of reliable information about the financial security of territorial entities that need financial support from the budget of another level;

the relative stability of the mechanism of interbudgetary relations adopted for implementation;

clarity (transparency) and publicity of inter-budgetary relations, simplicity of calculations.

Comparison of the current mechanism of interbudgetary relations with the above principles - the requirements of budgetary federalism for its construction - allows improving the organization of these relations, as well as ensuring the correct choice of directions for their further improvement.

The main functions of interbudgetary relations are equalizing the budgetary provision of those territorial entities where it is less than the minimum required level (ensuring compliance with constitutional and other state social guarantees throughout the country), and stimulating the building of tax potential, timely and complete collection of payments to the budget in the jurisdictional territory, as well as their rational and efficient use. Both of these functions should be implemented in combination - as a two-pronged process. Therefore, when the equalizing function becomes predominant, conflicting with the stimulating function, it is necessary to make adjustments to the existing mechanism of interbudgetary relations.23

Based on the foregoing, we can give the following definitions of the delineation and distribution of income between the budgets of the budgetary system of the Russian Federation.

The differentiation of income means the legislative consolidation by the federal government bodies of the corresponding types of income (in whole or in part) on a permanent basis for the budgets of the budgetary system of the Russian Federation.

Distribution of income is the transfer by state authorities and local self-government bodies of revenues assigned to budgets to other budgets of the budgetary system of the Russian Federation at deduction rates established on a permanent basis or for the next financial year.

The division of income between the budgets of the budgetary system of the Russian Federation is characterized by the following:

federal taxes and fees, as well as taxes provided for by special tax regimes, are fully or partially assigned to the federal budget, the budgets of the constituent entities of the Russian Federation, the budgets of municipal districts, the budgets of urban districts and the budgets of urban and rural settlements;

regional taxes are fully assigned to the budgets of the constituent entities of the Russian Federation;

local taxes are fully assigned to the budgets of urban districts and the budgets of urban and rural settlements on the territory of which they are collected; local taxes levied in inter-settlement territories are assigned to the budgets of municipal districts;

non-tax revenues are fully or partially assigned to the federal budget, the budgets of the constituent entities of the Russian Federation, the budgets of municipal

districts, budgets of urban districts and budgets of urban and rural settlements.

In contrast to the division of income between budgets, which belongs to the competence of only federal government bodies, the distribution of income between budgets can be carried out by government bodies of both levels and local government bodies of municipal districts. In this case, the standards for income assigned to the budgets in the order of their delineation are determined by the RF BC; the rates of deductions for income distributed between the budgets may be established by other (except for the RF BC) acts of the budgetary legislation of the Russian Federation. For the budgets of the constituent entities of the Russian Federation and the budgets of municipalities of various types, the legislation of the Russian Federation provides for both the assignment of income to them in the order of delineation, and the transfer of income to them to be credited to other budgets. At the same time, only the revenues assigned to it can be credited to the federal budget, and only revenues transferred to them by the state authorities of the cities of Moscow and St. Petersburg to the budgets of intracity municipalities of cities of federal significance. The Budget Code of the Russian Federation defines the standards for crediting all types of taxes to the budgets, provided for by the Tax Code of the Russian Federation. At the same time, uniform standards are established for the budgets of the constituent entities of the Russian Federation, uniform standards for the budgets of settlements, uniform standards for the budgets of municipal districts and uniform standards for the budgets of urban districts, assigned to the corresponding budgets exclusively on a permanent basis. In turn, the transfer of income in the order of their distribution is carried out by establishing standards for deductions to lower budgets from any types of taxes credited to the budgets of the constituent entities of the Russian Federation and the budgets of municipal districts. Moreover, both uniform standards for deductions for the budgets of settlements, uniform standards for the budgets of municipal districts and uniform standards for the budgets of urban districts, approved on a permanent basis, and differentiated standards for deductions for local budgets and for the budgets of the constituent entities of the Russian Federation, adopted for the next financial year, can be established.

1.3 Key indicators of the federal budget of the Russian Federation

budget of tatarstan tax federation

Budget is a form of education and spending of funds intended for financial support of the tasks and functions of the state and local government.

Federal budget - list of income and expenses of the Russian Federation for the financial year.

Consolidated budget - a set of budgets of the budgetary system of the Russian Federation in the corresponding territory (except for the budgets of state extra-budgetary funds), excluding interbudgetary transfers between these budgets

Any budget consists of 2 main parts:

Budget revenues;

Budget expenses.

Budget revenues - funds received by the budget, with the exception of funds that, in accordance with this Code, are sources of financing the budget deficit. The dynamics and structure of the RF federal budget revenues are presented in Table 1:

Table 1: Dynamics and structure of federal budget revenues of the Russian Federation for 2009-2013

rUB bln

Source of income
Income from foreign economic activity
Taxes and fees for the use of natural resources
Taxes on GWS implemented on the territory of the Russian Federation
Taxes on goods imported into the territory of the Russian Federation
Income from the use of property	Not indicated
Other income

It should be noted that federal budget revenues are part of the consolidated budget revenues. Dynamics of execution of consolidated budget revenues for 2009 - 2013 (11 months) is presented in the following diagram:

rUB bln

Portal data: http://info.minfin.ru

Thus, although the federal budget revenues are the main part of the consolidated budget revenues, there are also other sources of filling the revenue side (budgets of the RF subjects, local budgets, budgets of state extra-budgetary funds of the RF). In addition, the dynamics can be traced that the income of other consolidated sources is growing (if in 2009 the total income of other sources amounted to 6261.9 billion rubles, then in 2012 it was already 10,581.4 billion rubles).

Budget expenditures - monetary funds paid from the budget, with the exception of funds that, in accordance with this Code, are sources of financing the budget deficit. The dynamics and structure of expenses of the federal budget of the Russian Federation are presented in Table 2:

Table 2: Dynamics and structure of expenditures of the Federal budget of the Russian Federation for 2009-2013

rUB bln

Direction of spending
Social politics	Not indicated	Not indicated
National defense
National security and law enforcement
National economy
General government expenses
other expenses
Interbudgetary transfers			Not indicated	Not indicated	Not indicated

Portal data: http://info.minfin.ru

The expenses of the consolidated budget of the Russian Federation are presented in the diagram:

rUB bln

Portal data: http://info.minfin.ru

From the above, we can conclude that the federal budget is the main part of the consolidated budget, which carries out expenses for the existence of the state and social security of the country's population. In addition, the federal budget directs funds to the budgets of other levels to cover the deficit and to provide financial support for the obligations of both constituent entities of the Russian Federation and local governments.

Chapter 2: Regional Fiscal Policy

2.1 The concept and essence of regional financial and budgetary policy

The finances of the constituent entities of the Russian Federation are a set of monetary relations between the authorities of the constituent entities, business entities and local governments, which arise from the formation, accumulation, distribution and redistribution, the use of centralized regional funds of funds, which are regional budgets, to solve socio-economic problems facing the subjects of the Russian Federation.

In general, finance includes:

1. funds of the consolidated budget of the constituent entity of the Russian Federation;

2. funds of the subject's own budget;

3. funds of territorial subdivisions of state off-budget funds located on the territory of the subject;

4. funds received from the placement on the markets of government securities, the issuers of which is the government of the constituent entity of the Russian Federation;

5. funds received from the sale and purchase of state blocks of shares; state unitary enterprises, whose owners are the government of a constituent entity of the Russian Federation and which can be transferred to the trust management of the hired management of these enterprises;

6. part of the profit received as a result of economic activity of sub-federal state unitary enterprises.

The finances of the constituent entities of the Russian Federation are based on the following principles:

1. The principle of independence in the process of forming the budget of a subject, budgets of territorial divisions of state extra-budgetary funds. There is a regulatory framework, which is enshrined in the budget code of the Russian Federation, laws on regional budgets of the constituent entities of the Russian Federation.

2. The principle of budgetary federalism, which presupposes the delineation of budgetary powers and jurisdictions between the three levels of the budgetary system of the Russian Federation, the delineation of sources of income between three levels, the formation of interbudgetary relations both on the basis of regulatory taxes, the shares of which are credited to the three levels of the budgetary system, and based on interbudgetary transfers that perform a redistributive function between the budgets of higher and lower levels.

3. The principle of transparency and publicity, which consists in the openness and accountability of the budgetary process by civil society institutions, such as the media and public organizations. The principle of transparency will be that the procedure for spending funds will be open to control by government agencies and public organizations.

The finances of the constituent entity of the Russian Federation constitute the economic basis of the state power of the constituent entity, along with property and property owned by the state authorities of the constituent entity of the Russian Federation or owned by budgetary organizations or institutions subordinate to the state authorities of the constituent entity of the Russian Federation.

The bodies of state power of the constituent entity of the Russian Federation have a certain amount of authority to manage the financial resources of the regional budget and the budgets of territorial divisions of state extra-budgetary funds. These powers are assigned to them in the process of developing and adopting federal laws and other regulatory legal acts that regulate issues related to the subjects of joint jurisdiction of federal and sub-federal authorities, as well as to the exclusive jurisdiction of the region. In order to further ensure the execution of the powers assigned to them by the regional authorities, the sources of financing for the areas of activity are transferred to the regions in accordance with the adopted federal and regional laws.

The legislation on the delineation of powers and subjects of jurisdiction should create all conditions for the formation of sources of financing for regional budgets in amounts sufficient for the execution of the powers delegated to them by the regional authorities, as well as conditions for attracting external investment and other funds, both for the implementation of federal and regional target programs, and to provide financial assistance to the budgets of municipalities located on the territory of a particular constituent entity of the Russian Federation.

This financial support can be realized in the following main forms:

1. Budget loan - certain budgetary funds that can be provided on the basis of a separate line of the regional budget, issued for specific purposes, or on the basis of a separate loan agreement, which is concluded by the executive authorities of the subject with the legal entity or body to which the corresponding funds are issued. The agreement must specify the amount, the interest rate on the loan, the term, the form and procedure for repayment, the purposes for which it is taken.

2. Budgetary subsidies - provided to budgets of lower levels on a non-targeted gratuitous and non-refundable basis.

3. Budget subsidies - provided to the budgets of lower levels on a share basis; can be both irrevocable and returnable.

4. Budget subvention - targeted, irrevocable, free financial support.

Between the government of the constituent entity of the Russian Federation and the federal government, additional agreements may be concluded on a special procedure for the delineation of powers, which will include, in addition to them, the delineation of property objects for land, water, forest resources that form the basis of the subject's economy; as well as the authority to manage facilities on the territory of the subject that are in federal subordination.

On the basis of agreements, ownership shares in natural resources and all sources of income from the use of natural resources, as well as a share of profits from the operation of state property on the territory of the subject, can be transferred to the state authorities of the subject. These agreements are able to ensure the financial independence of the region's budget and are aimed at implementing the principle of independence.

Regional financial policy is a part of the macroeconomic policy of a constituent entity of the Russian Federation, which includes the following main areas: tax, budget, monetary, institutional, investment, social policy.

Tax regional policy will include the following measures:

· Submission of proposals from the authorities of the subject to the federal authorities regarding the need to amend legislation in order to redistribute income and optimize the tax base;

· Regulatory regulation of the nomenclature of regional taxes, which are assigned to the state authorities of the subject, that is, these bodies can cancel or introduce regional taxes;

· Revision of tax rates for regional types of taxes or, together with the local level, revision of local tax rates;

· Regional authorities can make proposals both at the federal and local levels regarding the expansion of the tax base, and tighten or liberalize the tax administration system in the territory.

Activities within the framework of budgetary policy include:

· The process of formation, approval and execution of the regional budget;

Regional fiscal policy. Fiscal policy of the region Text of the scientific work on the topic "Analysis of the regional economic crisis and the formation of regional budget policy"

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