The budgetary structure of the Russian Federation: concept, elements. Fundamentals of the budgetary structure and construction of the budgetary system The essence of budgetary federalism. Interbudgetary relations
Target - to study the content of the budgetary structure of the Russian Federation, the principles of building the budgetary system and budgetary classification. Determine the sources of budget revenues and ways of spending it. Examine the budgeting process.
Tasks
- Define the concept of a budget and its basic principles.
- Define the budget system.
- Understand the socio-economic nature of budgets.
- Consider budget classification.
- Study the economic content of budget revenues.
- Determine the content of budget expenditures.
- To acquaint with the content of the budgetary process and its main participants.
- Describe the main stages of the budget process.
- To reveal the essence of control over budget execution.
- Determine the main content of the budget execution report. The procedure for its approval.
1. Budgetary device, principles of building a budgetary system
Since the end of the 18th century. the budget began to call the entire plan of forthcoming expenditures and revenues of the state.
Budget, as is customary in almost all countries, is the balance of government revenues and expenditures. The income part contains a list of incoming funds, the expenditure part unites all types of costs incurred by the authorities.
Also, the term "budget" is defined in the economic literature as:
"The form of education and spending of funds to ensure the functions of government bodies" 1 ;
"Main centralized fund of funds" 2 ;
"The main financial plan of the state" 3 ;
"... the totality ... of monetary relations ... as the main financial plan ... as the most important financial regulator ..." 4
Explanatory Dictionary of Modern Budgetary Terms 5 gives the following definitions to the budget and the state budget:
Budget - "the general name of the term denoting the estimated and restrictive estimates of income and expenses and their list for a certain period of time, approved by an appropriate decision and subject to execution by an individual or collective entity."
The state budget - "a system of certain monetary distribution relations, regulated by state authorities, regarding the redistribution of part of the national wealth for the formation and spending of the main centralized fund of state funds."
The state budget is approved by the highest legislative bodies of the country. The act approving the budget is called budget law.
“State budget” is the most generalized financial concept. All financial categories are united and interconnected in it: "income", "expenses", "government loans". The interaction of these categories is reflected in public financial policy, and then in the preparation and execution of the budget. The very financial policy, as well as the content, socio-economic essence, political significance of budgets are determined by the mode of production, the functions of the state, the role and forms of monopoly domination.
The essence of any economic category, including the budget, is manifested in its functions. The budget, in turn, is the broadest financial category, and therefore it owns all the functions inherent in finance:
1. Formation of the budgetary fund (budgetary revenues).
2. Use of the budgetary fund (budgetary expenditures).
3. Control.
The function of the formation of the budgetary fund (budgetary revenues) fulfill budget revenues, including taxes, loans, revenues from state property (enterprises) and the issue of paper money (share premium).
Function of using the budget fund (budget expenditures) linked to specific target budgetary expenditures. The state, acting as an aggregate economic entity, takes into account the economic interests of all other participants in the reproduction process, in connection with which budgetary expenditures cover all sectors and spheres of the economy.
Control function budget assumes the creation of conditions for monitoring. It determines the possibility of effective government influence on all economic processes.
Realizing all functions, the budget plays an important economic, social and political role in the reproduction process:
- by financing priority sectors of the economy from the budgetary fund, the state influences the redistribution of national income between sectors;
- by financing institutions and organizations of the social sphere at the expense of the budgetary fund, the state contributes to the reproduction of the labor force, the solution of socially significant problems;
- through the budget, revenues are redistributed between the federal level and the constituent entities of the Russian Federation.
Consequently, “the state needs the budget to meet the objective needs of the monetary fund that serves to fulfill its economic, social and political functions. The significance of the budget in macroeconomic regulation implies the manifestation of special attention to the possibility of implementing the principles of building the budgetary system of the Russian Federation, regulated by the Budget Code of the Russian Federation. " 6
RF budgetary system - a set of the federal budget, regional budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by legal norms.
Budget device - This is the organization of the budget system, the principles of its construction. According to the Budget Code of the Russian Federation, the budgetary structure is the construction and organization of budgets and interbudgetary relations. The budgetary structure is determined by the state structure.
The budgetary system of the Russian Federation currently consists of three levels and is shown in Fig. one.
Rice. 1. The budgetary system of the Russian Federation
Federal budget - the form of formation and expenditure of funds per financial year, intended for the fulfillment of expenditure obligations of the Russian Federation.
The budget of the constituent entity of the Russian Federation (regional budget) - the form of formation and expenditure of funds per financial year, intended for the fulfillment of expenditure obligations of the corresponding constituent entity of the Russian Federation.
Local budget - the form of formation and expenditure of funds per financial year, intended for the fulfillment of the expenditure obligations of the corresponding municipality.
State off-budget fund - a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care.
Considering the composition of the budget system, budgets of all its levels, it is also necessary to characterize the concept consolidated budget ... The Budget Code of the Russian Federation contains the following definition: “Consolidated budget is a set of budgets of all levels of the budgetary system of the Russian Federation in the respective territory. It is used for calculations and analysis. "
The following consolidated budgets are distinguished:
- the consolidated budget of the Russian Federation - the federal budget and the consolidated budgets of the constituent entities of the Russian Federation;
- consolidated budget of a constituent entity of the Russian Federation - the budget of a constituent entity of the Russian Federation and a set of budgets of municipalities (local budgets) located on its territory;
- consolidated city budget (city budget) - city budget and district budgets of districts in the city.
The organization of the budgetary system of the Russian Federation is based on the following principles set forth in the Budget Code of the Russian Federation:
1. The principle of unity of the budgetary system of the Russian Federation means:
- the unity of the budgetary legislation of the Russian Federation;
- unity of principles of organization and functioning of the budgetary system of the Russian Federation;
- unity of forms of budget documentation and reporting, budget classification of the budgetary system of the Russian Federation;
- unity of sanctions for violation of the budgetary legislation of the Russian Federation;
- a unified procedure for the establishment and fulfillment of expenditure obligations, the formation of revenues and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation;
- unity of budget accounting and reporting of budgets of the budgetary system of the Russian Federation and budgetary institutions;
- the unity of the procedure for the execution of judicial acts on levying execution on funds from the budgets of the budgetary system of the Russian Federation.
2. The principle of differentiating income and expenses between budgets of different levels means the consolidation, in accordance with the legislation of the Russian Federation, of income and expenses for the budgets of the budgetary system of the Russian Federation and the determination of the powers of state authorities (local authorities) to generate income, establish and fulfill expenditure obligations.
3. The principle of independence of budgets means:
- the right and duty of public authorities and local self-government bodies to independently ensure the balance of the respective budgets and the efficiency of the use of budgetary funds;
- the right and obligation of state authorities and local self-government bodies at the appropriate level of the budgetary system of the Russian Federation to independently carry out the budgetary process, with the exception of cases provided for by the Budget Code;
- the right of state authorities and local self-government bodies to establish, in accordance with the legislation of the Russian Federation on taxes and fees, taxes and fees to be credited to the budgets of the corresponding level of the budgetary system of the Russian Federation;
- the right of public authorities and local self-government bodies in accordance with the Budget Code to independently determine the forms and directions of spending budget funds (with the exception of expenses, the financial support of which is carried out at the expense of subsidies and subventions from the budgets of other levels);
- the inadmissibility of establishing expenditure obligations to be fulfilled simultaneously at the expense of the budgets of two or more levels of the budgetary system of the Russian Federation, or at the expense of the consolidated budgets, or without determining the budget at the expense of which the fulfillment of the corresponding expenditure obligations should be carried out;
- inadmissibility of direct fulfillment of expenditure obligations of state authorities and local self-government bodies at the expense of budgets of other levels;
- inadmissibility of enactment during the financial year by public authorities and local authorities of decisions and changes in budget legislation and (or) legislation on taxes and fees, leading to an increase in expenditures and (or) a decrease in revenues of budgets of other levels without amending laws (decisions ) on the relevant budgets providing compensation for increased costs, reduced income;
- inadmissibility of withdrawal during the financial year of additional revenues, savings on budget expenditures obtained as a result of effective execution of budgets.
4. The principle of equality of budgetary rights of constituent entities of the Russian Federation, municipalities means:
- determination of the budgetary powers of the bodies of state power of the constituent entities of the Russian Federation and bodies of local self-government;
- establishment and fulfillment of expenditure obligations;
- formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets;
- determination of the volume, forms and procedure for the provision of interbudgetary transfers in accordance with the uniform principles and requirements established by the Budget Code.
5. The principle of completeness of reflection of income and expenditure of budgets, budgets of state extra-budgetary funds means that:
- all revenues and expenditures of budgets, budgets of state extra-budgetary funds and other obligatory receipts determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds shall be reflected in the budgets, budgets of state extra-budgetary funds without fail and in full;
- all state and municipal expenditures are to be financed from budgetary funds, funds of state extra-budgetary funds accumulated in the budgetary system of the Russian Federation;
- tax credits, deferrals and installments for the payment of taxes and other obligatory payments are fully accounted for separately for the revenues of budgets, budgets of state extra-budgetary funds and for expenditures of budgets, budgets of state extra-budgetary funds, with the exception of deferrals and installments for the payment of taxes and other obligatory payments provided within the current fiscal year.
6. The principle of a balanced budget means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.
When drawing up, approving and executing the budget, the authorized bodies should proceed from the need to minimize the size of the budget deficit.
7. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, the authorized bodies and recipients of budgetary funds should proceed from the need to achieve the specified results using the least amount of funds or achieve the best result using the amount of funds determined by the budget.
8. The principle of total (aggregate) coverage means that:
- all budget expenditures should be covered by the total amount of budget revenues and receipts from sources of financing its deficit;
- budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of revenues from targeted budget funds, targeted foreign loans, and also in the case of centralization of funds from budgets of other levels of the budget system of the Russian Federation.
9. The principle of publicity means:
- obligatory publication in the open press of approved budgets and reports on their execution, completeness of information on the progress of budget execution, as well as the availability of other information by decision of legislative (representative) government bodies, local government bodies;
- mandatory openness for society and the media of procedures for considering and making decisions on draft budgets, including on issues causing disagreements either within the legislative (representative) government body, or between the legislative (representative) and executive government bodies.
Secret articles can only be approved as part of the federal budget.
10. The principle of budget reliability means the reliability of the indicators of the forecast of the socio-economic development of the corresponding territory and the realistic calculation of budget revenues and expenditures.
11. The principle of targeting and targeted nature of budget funds means that budget funds are allocated at the disposal of specific recipients of budget funds with a designation of their direction to finance specific goals.
Any actions leading to a violation of the targeting of funds provided for in the budget or to their direction for purposes not indicated in the budget when specific amounts of funds are allocated are a violation of the budgetary legislation of the Russian Federation.
2. Budget classification. Budget revenues and expenditures
The budget classifications of most foreign countries are based on international standards statistics of government finance (GFS) developed by the International Monetary Fund. In the mid-1990s. Russia also switched to the international GFS system.
Budget classification The Russian Federation is a grouping of revenues and expenditures of budgets of all levels of the budgetary system of the Russian Federation, as well as sources of financing the deficits of these budgets, is used in the preparation of projects and the execution of budgets of all levels, ensures the comparability of indicators of budgets of all levels of the budgetary system of the Russian Federation. It is uniform and is used in the preparation, approval and execution of budgets of all levels and the development of consolidated budgets of all levels. 7 .
The budget classification ensures the all-Russian comparability of budget indicators and includes:
Classification tions of revenues of the budgets of the Russian Federation — This is a grouping of budget revenues of all levels of the budgetary system of the Russian Federation, which is based on legislative acts of the Russian Federation, which determine the sources of formation of budget revenues at all levels. Income groups consist of subgroups, items and sub-items of income, grouping specific types of income by sources and methods of obtaining them. The types of income are also concretized according to the levels of budgets to which they are credited.
Budget revenues included in the budgetary system of the Russian Federation are formed from tax revenues, non-tax revenues, gratuitous transfers. At the same time, incomes of targeted budget funds are separately taken into account in the composition of budget revenues as a kind of budget revenues.
The study of budget revenues presupposes, first of all, familiarization with their internal and external material sources.
The main role belongs to internal sources : national wealth, gross domestic product (GDP), national income.
External sources — income related to foreign economic activity.
The main material source of state revenue is GDP. Government revenues are primarily created in the process of redistribution of GDP. Redistribution goes through the state budget and other links of the financial system: off-budget funds, insurance, etc. The most important instruments of redistribution are taxes. Tax revenue for 80 — 90% form the state budget.
Tax revenues — these are federal, regional and local taxes and fees provided for by the tax legislation of the Russian Federation, as well as penalties and fines. In budget revenues, this part takes into account the granted tax credits, deferrals and installments for the payment of taxes and other obligatory payments.
Tax revenues by the form of budget receipts are divided by fixed and governing income.
- Anchored income — revenues that are fully or in a fixed share on a permanent or long-term basis in the prescribed manner go to the relevant budget.
- Regulatory income — income that, in order to balance income and expenses, enter the relevant budget in the form of percentage deductions from taxes or other payments in accordance with the standards approved in the prescribed manner for the next financial year.
The deduction rates are determined by the law on the budget of that level of the budgetary system of the Russian Federation, which transfers regulatory revenues, or by the law on the budget of that level of the budgetary system of the Russian Federation, which distributes the regulatory revenues transferred to it from the budget of another level.
When distributing tax revenues by levels of the budgetary system, tax revenues of the budgets of the constituent entities of the Russian Federation should, as a rule, be at least 50% of the total revenues of the consolidated budget of the Russian Federation.
Taxes perform two functions: fiscal and stimulating, each of which exhibits the inner content, characteristics and features of a given financial category.
Fiscal function - basic, characteristic initially for all states. With its help, state funds are formed, that is, material conditions for the life of the state. This function provides a real opportunity to redistribute part of the value of the national income in favor of the poorest strata of society.
Stimulating function manifests itself in the fact that taxes as an active element of redistributive processes have a serious impact on reproduction, stimulating or restraining its rates, strengthening or weakening capital accumulation, expanding or decreasing the effective demand of the population. This function is inseparable from the fiscal one and is closely related to it.
Into the group tax revenues(1 00 00000 00 0000 000) includes, in particular, the following subgroups: 1 01 00000 00 0000 000 - "Income taxes, income"; 1 01 01000 00 0000 110 - "Corporate income tax"; 1 02 00000 00 0000 - "Taxes and contributions for social needs"; 1 02 01000 00 0000 110 - "Unified social tax", etc. 8 The tax revenue indicator includes all types of taxes levied in accordance with the legislation of the Russian Federation on taxes and fees.
Non-tax income combine irrecoverable paid and gratuitous receipts, including:
- income from property in state and municipal ownership or from the activities of state and municipal organizations (1 11 00000 00 0000 000);
- income from foreign economic activity (1 10 00 000 00 000 000), etc.
The structure of non-tax revenues also includes:
- payments for the use of natural resources (1 12 00000 00 0000 000);
- income from the provision of paid services and compensation of government costs (1 13 00000 00 0000 000);
- income from the sale of tangible and intangible assets (1 14 00000 00 0000 000);
- targeted deductions from All-Russian state lotteries (3 04 01000 01 0000 180), etc.
Gratuitous transfers classified according to the source of their receipt: from non-residents; budgets of other levels; state off-budget revenues; government organizations; supranational organizations; funds transferred to targeted budget funds; other gratuitous transfers.
Non-repayable transfers based on mutual settlements can also be credited to budget revenues. Under mutual settlements refers to transactions involving the transfer of funds between the budgets of different levels of the budgetary system of the Russian Federation, associated with changes in the tax and budgetary legislation of the Russian Federation, the transfer of powers to finance costs or the transfer of income, transactions on which were carried out after the approval of the budget law.
Income from targeted budget funds are formed in accordance with the legislation of the Russian Federation at the expense of earmarked income or in the order of earmarked deductions from specific types of income at the rates established by the tax legislation of the Russian Federation, and are distributed between federal and territorial targeted budget funds according to the standards determined by the law on the federal budget for the next financial year. Such revenues are grouped by types of targeted budget funds.
Income in the form of financial assistance and budget loans received from the budgets of other levels of the budgetary system of the Russian Federation. Financial assistance from budgets of other levels of the budgetary system of the Russian Federation in the form grants, subventions and subsidiesdiy or any other irrevocable and gratuitous transfer of funds is subject to accounting in the revenues of the budget that is the recipient of these funds.
Subsidization - irrevocable cash benefits provided from the state budget to organizations, enterprises, local authorities, individuals to cover losses, compensate for losses, balance local budgets and other purposes.
Subvention — targeted allowance, a type of state assistance to local authorities or sectors of the economy for solving certain problems. In case of violation of the terms of provision, the subvention is refundable.
Subsidy - Irrevocable assistance in the form of cash benefits or in kind provided to local authorities, legal entities and individuals, and other states. Distinguish between direct and indirect subsidies, which are provided at the expense of the state budget or special funds.
Penalties are subject to enrollment in local budgets at the location of the body or official that made the decision to impose a fine, unless otherwise provided by the legislation of the Russian Federation.
Amounts confiscations, compensation and other funds that are forcibly withdrawn as state revenue are credited to budget revenues in accordance with the legislation of the Russian Federation and court decisions.
Directions spending of budget funds are classified according to three basic principles: functional, economic and departmental.
Functional classification of expenditures of the budgets of the Russian Federation represents a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation and reflects the direction of budgetary funds to perform the main functions of the state. The first level of the named classification of expenses is sections.
For example, section 01 - "National issues"; 06 - "Environmental protection"; 07 - "Education"; 08 - "Culture, Cinematography and Mass Media"; 09 - "Health care and sports", etc.
Sections consist of subsections specifying the direction of budgetary funds for the implementation of state activities in a particular area, which form the second level of classification.
For example, section 08 - "Culture, cinematography and mass media": subsection 01 - "Culture" (0801); subsection 02 - "Cinematography" (0802); subsection 03 - "Television and radio broadcasting" (0803), etc.
The third level of the functional classification of expenditures of the budgets of the Russian Federation - targeted articles, reflecting the financing of budget expenditures in specific areas of activity of the main administrators of budgetary funds within the subsections of the functional classification of budget expenditures of the Russian Federation.
Types of expenses form the fourth level of the specified classification, they detail the directions of financing the expenses of the specified budgets within the target items.
Economic classification of expenditures of the budgets of the Russian Federation — the grouping of expenditures of budgets of all levels according to their economic content, reflecting the types of financial transactions with the help of which the state performs its functions both within the country and in relations with other states. This classification consists of the following categories: current expenditures, capital expenditures and the provision of budget loans (budget loans) minus repayment. These categories are subdivided into five levels: group, subgroup, item, subentry, expense item.
Current expenditures of budgets represent a part of budget expenditures that ensures the current functioning of state authorities and local governments, budgetary institutions, the provision of state support to other budgets and certain sectors of the economy in the form of grants, subsidies and subventions for the current operation.
Capital expenditures of budgets - this is a part of budget expenditures that provides innovation and investment activities. This includes expenses intended for investments in existing or newly created legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities, expenses for capital repairs and other expenses related to expanded reproduction, in the implementation of which creates or increases property owned by the federal, constituent entities of the Russian Federation and municipalities.
Departmental classification of federal budget expenditures — grouping of federal budget expenditures, reflecting the distribution of budget funds among the main administrators of federal budget funds with further detailing of the budgets of a particular federal executive body or other recipients of federal budget funds by target items and types of expenditures (i.e., in accordance with their goals and objectives) ... The list of the main managers of the latter's funds is approved in the structure of the departmental classification of its expenses by the federal law on the federal budget for the corresponding financial year.
Departmental classification of expenditures of the budgets of the subjects RF is a grouping of expenditures of the budgets of the constituent entities of the Russian Federation, reflects the distribution of budget allocations by the main managers of their budgets in accordance with the organization of the system of executive authorities of the constituent entities of the Russian Federation and is approved by their legislative (representative) bodies. Departmental classification of local budgets is approved by legal acts of local government bodies.
The elements of functional, economic and departmental classifications are interconnected in a single structure.
Classification of sources of internal financing defi citations of the budgets of the Russian Federation is a grouping of borrowed funds attracted by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local self-government to finance the deficits of the respective budgets.
Classification of sources of external financing of federal budget deficits and budgets of the constituent entities of the Russian Federation — This is a grouping of borrowed funds attracted by the Government of the Russian Federation and the executive authorities of the constituent entities of the Russian Federation to finance the deficits of the respective budgets.
Classification of types of government internal debts of the Russian Federation, subjects of the Russian Federation, types of municipal debt is a grouping of debt obligations of the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments.
Classification of types of government external debts of the Russian Federation and constituent entities of the Russian Federation, as well as state external assets of the Russian Federation is a grouping of government external debt obligations in accordance with the legislation of the Russian Federation.
The budget classification is a document that not only performs the most important organizational functions and allows you to bring the budgets of all levels of the budget system into a single consolidated budget of the Russian Federation, but also has great economic importance.
3. Budgeting process
3.1. Content and participants of the budget process
The budgetary process is the most important component of the budgetary structure. In general terms, it represents the activity of the subjects of society, regulated by the norms of law, in the formation, consideration, approval and execution of budgets.
Budget process Is a complex multidimensional mechanism of socio-economic activity of individuals, legal entities and the state. The content of the budgetary process is based on the principles of budgetary structure and budgetary rights of various levels of government.
The budget process includes sequentially the following four stages of budgetary activity, one of the other:
1) formation of the draft budget;
2) consideration of the budget;
3) approval of the budget;
4) budget execution.
According to the current legislation, the management of the formation and execution of budgets is the function of the executive authorities, and consideration and approval is the function of the representative bodies. These processes are carried out in close cooperation between both branches of government. Control over the execution of budgets falls to a greater extent on the executive bodies. The main provisions for the preparation, consideration, approval and execution of the federal budget are established by the Federal Assembly of the Russian Federation, and the specific deadlines and forms of budget reporting are established by the Ministry of Finance of the Russian Federation.
The budgeting process solves the following tasks:
- maximum identification of material and financial reserves;
- determination of budget revenues for individual taxes and other payments, as well as their total volume;
- determination of budget expenditures for their intended purpose, as well as their total volume;
- implementation of budgetary regulation in order to balance budgets of different levels;
- strengthening control over the financial activities of legal entities and the income of individual citizens;
- automation of the process of drawing up and executing budgets.
Over time, the budgetary process develops from top to bottom, from federal to local. This system is due to the variety of forms of ownership, the impossibility of the planned development of the national economy, as well as the nature of the formation of fixed and regulatory incomes, subsidies and subventions.
The duration of the budget process in relation to the federal budget of the Russian Federation (from the Address of the President of the Russian Federation to the Federal Law on Budget Execution) is more than three years: formation, consideration and approval - 10 months, execution - 1 year, preparation and approval of the report on budget execution - up to 1, 5 years. In fact, it can be even greater due to preliminary work on solving various problems of the formation, approval and execution of the budget. The duration of the budget period of territorial budgets is, as a rule, shorter.
A special role in the budgetary process is played by creating a budget... It goes through two stages: organizing and developing a budget.
Organization the budgetary process includes:
- determination of subjects (participants) of the budgetary process and their powers;
- definition of objects (cash flows and funds) of the budgetary process;
- drawing up plans for the formation of the budget process as a whole and its individual components.
All subjects of the country (individuals, legal entities, government agencies), as well as a number of foreign entities, take part in the budget process. They can be roughly divided into two groups: passive and active. Passive members- suppliers of budgetary resources (physical and legal taxpayers, creditors, etc.) and end consumers of funds (individuals and legal entities).
Group active participants the budgetary process is formed by bodies with budgetary powers. These include the President of the Russian Federation, government bodies, financial, monetary regulation, state and municipal financial control, state extra-budgetary funds. Each body has its own tasks and acts within the limits of the assigned powers.
The budgetary powers of the participants in the budgetary process are as follows:
- The President of the Russian Federation determines the foundations of budgetary policy and general management.
- Representative (legislative) bodies consider and approve budgets and reports on their implementation, exercise control over the execution of budgets, form and determine the legal status of regulatory bodies, and exercise other powers.
- The executive authorities carry out the preparation of draft budgets, the execution of budgets, budget control, and submit a report on the execution of budgets.
- The Bank of Russia is responsible for:
- development and submission, together with the Government of the Russian Federation, for consideration to the State Duma of the Federal Assembly of the Russian Federation of the main directions of monetary policy;
- servicing budget accounts;
- acting as a general agent for government securities.
- Credit organizations carry out separate operations with budget funds. They, as participants in the budget process, are entrusted with performing two tasks: operations to provide budget funds on a repayable basis and ensuring the functions of the Bank of Russia where it cannot perform them.
- Control bodies of legislative (representative) authorities at all levels carry out:
- control over the execution of budgets of the corresponding levels and budgets of state extra-budgetary funds;
- examination of draft budgets, federal and regional target programs and other normative acts of budgetary legislation of the Russian Federation, constituent entities of the Russian Federation, acts of local self-government bodies.
- The control bodies of the executive power in the course of the execution of the corresponding budget and the budget of state extra-budgetary funds carry out preliminary, current and subsequent control.
An important place in the organization of the budgetary process is given to a clear definition of the administrators and recipients of budget funds. Distinguish between the main administrators of the federal, regional and local budgets, simply administrators and recipients of budgetary funds.
Budget manager - it is the authority that distributes budget funds to beneficiaries.
Recipient of budgetary funds— a budgetary institution or other organization entitled to receive budgetary funds.
3.2. Development of a draft budget
Drafting a budget - this is the initial stage of the budget process, including the solution of such issues as:
- the size of the budget;
- tax and monetary policy for the coming year;
- main directions, means and methods of covering the budget deficit;
- distribution of expenses between the links of the budgetary system.
Drafting the federal budget is based on:
- on the Budget Address of the President of the Russian Federation;
- promising financial plan;
- forecast of the socio-economic development of the Russian Federation for the next year;
- a report on the execution of the federal budget in the reporting year and the main indicators of the expected execution of the federal budget in the current year;
- a report on the execution of the federal budget in the reporting year and indicators of the expected execution of the federal budget in the current year;
- reports on the results and main directions of activities of subjects of budget planning;
- draft federal laws on amendments to the legislation of the Russian Federation on taxes and fees;
- the register of expenditure obligations of the Russian Federation and the changes that are planned to be introduced into it in connection with the draft regulatory legal acts that determine the expenditure obligations of the Russian Federation.
The initial macroeconomic indicators for the preparation of the draft budget are:
- the volume of GDP for the next financial year and the growth rate of GDP in the next financial year;
- inflation rate (rate of price growth).
Direct preparation of draft budgets carried out by: the Ministry of Finance of the Russian Federation; its territorial bodies in the constituent entities of the Russian Federation; local government bodies.
At the same time, for the next year, the following are compiled:
- forecast of the consolidated budget of the respective territory for the next financial year;
- targeted investment program for a year;
- economic development plan;
- structure of state or municipal debt;
- the program of internal and external borrowing provided for the next financial year to cover the budget deficit;
- assessment of budget losses from tax incentives;
- assessment of budget execution for the current year.
Development includes the following stages:
- development of forecasts for the economic development of the Russian Federation and preparation of consolidated financial balances;
- preparation and announcement of the presidential message;
- development of draft laws on budgets;
- submission of a package of documents to the legislature. The development of draft budgets is carried out by the Ministry of Finance of the Russian Federation, financial bodies of the constituent entities of the Russian Federation and municipalities.
Drafting a budget is preceded by the development of a forecast of socio-economic development, the main directions of budgetary and tax policy, a forecast of the consolidated financial balance, a development plan for the state or municipal sector of the economy. On the basis of these documents, a Budget Address of the President of the Russian Federation to the Federal Assembly is being prepared, which sets out the foundations of budgetary policy. Balance, target-oriented, normative, economic and mathematical methods are used as the main methods of budget planning.
Socio-economic development forecast territory is developed on the basis of socio-economic development data for the last reporting period, the forecast of socio-economic development until the end of the base year (from January 1 to December 31) and trends in the development of the economy and social sphere for the planned year and precedes the drafting of the budget.
Based on the forecast, promising financialplan, which contains budget forecasts for revenue mobilization, borrowing and financing of core expenditures. It is being developed to inform legislative bodies about medium-term trends in the development of the economy and social sphere; forecasting the financial consequences of the developed reforms, programs, laws; tracking negative long-term trends and taking appropriate action in a timely manner.
Balance of financial resources represents the balance of all income and expenses of the Russian Federation, constituent entities of the Russian Federation, municipalities and organizations. It is formed on the basis of the reporting balance of financial resources for the previous year and is the basis for budgeting.
Development plan for the state or municipal economic sectormiki includes:
- list and summary plan of financial and economic activities of federal state enterprises, state or municipal unitary enterprises;
- the program of privatization and acquisition of property in state or municipal ownership;
- information on the limiting number of employees according to the main administrators of budgetary funds.
Long-term targeted programs are of particular importance in budgeting. They are developed by the executive authorities in accordance with forecasts of socio-economic development. Long-term targeted program contains:
- feasibility study;
- forecast of the expected socio-economic (environmental) results of the program implementation;
- name of the customer of the program;
- information on the amount and sources of funding by year;
- other documents and materials required for approval.
The draft budget specifies the main characteristics of the budget: the volume of revenues, the volume of expenditures, deficit (surplus), as well as a number of other indicators.
Various documents and materials stipulated by budget legislation are attached to the draft budget for the next year. In particular, the draft budget defines:
- The volume of expenditures and revenues of the federal budget.
- The volume of the federal budget deficit.
- Directions and volumes of use of the RF Stabilization Fund funds exceeding the minimum level established by the RF Budget Code.
- Securing the sources of federal budget revenues for administrators; financing the federal budget deficit.
- Norms of deductions to the federal budget of federal taxes and fees, non-tax revenues.
- Volumes of receipts to the federal budget by main sources.
- Distribution of federal budget expenditures by sections, subsections, target items, types of functional classification of RF budget expenditures.
- Departmental structure of federal budget expenditures.
- The list and amount of funding for targeted programs.
- Distribution of state capital investments for the implementation of the federal targeted investment program; expenses for the implementation of interstate agreements within the CIS; interbudgetary transfers by constituent entities of the Russian Federation.
- The main indicators of the State Defense Order.
- The amount of debt of foreign states on loans provided by the Government of the former USSR and the Government of the Russian Federation, as of January 1 of this year.
- The upper limit of the state external and internal debt of the Russian Federation as of January 1 of the year following the next year.
- The program of state internal and external borrowings of the Russian Federation; the provision of government loans by the Russian Federation to foreign states and their legal entities.
3.3. The procedure for consideration and approval of the budget
The formation of the federal budget begins 10 months before the beginning of the next year and is carried out in accordance with the budgetary policy of the Russian Federation, defined in the Budget Address of the President of the Russian Federation. The procedure and terms for the development of the draft federal budget are determined by the Government of the Russian Federation.
Consideration and budget approval carried out by representative authorities. The submission of the draft federal law on the federal budget for the next year to the State Duma is carried out by the Government of the Russian Federation no later than August 29 of the current year.
The State Duma is considering the bill on the federal budget in four readings.
V first reading , within 30 days from the date of submission, the State Duma:
a) hears:
- report of the Government of the Russian Federation;
- co-reports of the Budget Committee and the second dedicated committee responsible for the consideration of the subject of the first reading;
- report of the Chairman of the RF Accounting Board;
b) accepts or rejects the specified bill.
When adoption The State Duma of the draft federal budget for the next year, in the first reading, approves the main characteristics of the federal budget, while the State Duma does not have the right to increase revenues and the federal budget deficit if there is no positive opinion of the Government of the Russian Federation for these changes.
When deviations the State Duma bill can:
- to submit the draft law on the federal budget to the conciliation commission to clarify the main characteristics of the federal budget;
- return the bill to the Government of the Russian Federation for revision;
- raise the issue of confidence in the Government of the Russian Federation.
When return of the draft law on the Federal budget for revision Government of the Russian Federation:
- within 20 days finalizes the specified draft law, taking into account the proposals and recommendations set out in the conclusions of the Budget Committee and the State Duma Committee on Economic Policy;
- submits the revised bill for reconsideration of the State Duma in the first reading.
When resignation of the Government of the Russian Federation In connection with the rejection of the draft federal law on the federal budget for the next financial year, the newly formed Government of the Russian Federation submits a new version of the draft federal law on the federal budget for the next financial year no later than 30 days after its formation.
Based on the results of consideration in the first reading of the draft federal law on the federal budget for the next financial year, the State Duma adopts a resolution on the adoption of the draft in the first reading and on its main characteristics.
In second reading the draft federal law on the federal budget for the next financial year:
- subjects of the law of legislative initiative send to the Budget Committee amendments on federal budget expenditures according to sections of the functional classification of RF budget expenditures;
- The State Duma approves federal budget expenditures by sections of the functional classification of RF budget expenditures within the total federal budget expenditures approved in the first reading; the size of the Federal Fund for financial support of the constituent entities of the Russian Federation.
Based on the results of the second reading of the draft federal law on the federal budget for the next financial year, the State Duma adopts a resolution on the adoption in the second reading of the draft federal law on the federal budget for the next financial year and on the distribution of federal budget expenditures for the next financial year according to sections of the functional classification of budget expenditures RF.
If the draft federal law on the federal budget for the next financial year is rejected in the second reading, the State Duma shall transfer the said draft law to the conciliation commission.
V third reading of the draft federal law on the federal budget for the year, the following are approved:
- Federal budget expenditures by subsections of the functional classification of RF budget expenditures and the main administrators of the Federal budget funds for all four levels of the functional classification of RF budget expenditures;
- main indicators of the State Defense Order;
- federal budget expenditures to finance federal target programs; Federal targeted investment program for the next year within the limits of expenditures approved in the second reading by sections of the Federal budget; programs for granting guarantees of the Government of the Russian Federation for a year; programs for the provision of federal budget funds on a repayable basis for each type of expenditure;
- programs of state external borrowing of the Russian Federation for a year; internal borrowing of the RF; the provision of state loans by the Russian Federation to foreign countries for the next financial year;
- a list of legislative acts, the effect of which is canceled or suspended for the next financial year due to the fact that the budget does not provide funds for their implementation.
V fourth reading the draft federal law on the federal budget for the next financial year The State Duma considers the above draft law as a whole; no amendments are allowed.
The federal law on the federal budget for the next financial year, adopted by the State Duma, is submitted within 5 days from the date of its adoption to the Federation Council, which must consider the federal law on the federal budget within 14 days from the date of its submission to the State Duma.
The rights of the Federation Council in terms of the budget law are somewhat less than those of the State Duma, and its amendments require the approval of the State Duma, which may reject these amendments.
The draft federal law on the federal budget for the next financial year approved by the Federation Council is sent to the President of the Russian Federation for signing within 5 days from the date of approval.
The law on the budget comes into force after it is signed by the President of the Russian Federation from the day of its official publication in the media.
In the event that the President of the Russian Federation rejects the draft federal law on the federal budget for the next financial year, the said law is submitted to overcome the disagreements that have arisen to a conciliation commission, which includes a representative of the President of the Russian Federation.
If the federal law on the Federal budget for the next financial year does not enter into force before the beginning of the next financial year if it is not adopted by the State Duma by December 15 of the current year, and also if it does not come into force for other reasons before January 1 of the next year, the State Duma may adopt federal law on financing expenditures from the federal budget in the 1st quarter of the next financial year.
In this case, the federal executive authorities spend the federal budget funds in accordance with the specified federal law.
3.4. Monitoring budget execution
Budget execution - the last, main and most important phase of the budgetary process, expressing the implementation of the main financial plan of a particular national-administrative or territorial entity. Its purpose is to ensure that there is sufficient funding for public activities envisaged in the budgets, based on the timely and full receipt of revenues.
When executing budgets, the following tasks are solved:
- ensuring the accumulation of planned budget receipts;
- timely and full financing of government activities;
- control over compliance with financial discipline;
- accounting and reporting on the execution of budgets.
If in the first three phases of the budgetary process, the main work is carried out by purely state services, then in the last, fourth, all ministries, departments and a large number of various organizations that are in any connection with the movement of public funds participate. The work is headed by executive bodies of state power, administrations of subjects and local administrative-territorial entities. In their activities, they are guided by the Constitution of the state, as well as by the current legislation on civil, financial, budgetary, tax, criminal and other issues. It defines the rights, obligations and responsibilities within the framework of budget execution.
According to the tasks, the execution of budgets includes: execution of the revenue and expenditure parts of the budgets; control of receipts and expenditures of budgets; accounting and reporting on the execution of budgets.
The budget is executed in accordance with organizational plans, which define activities for receipts or expenditures, deadlines and responsible bodies (officials).
In the Russian Federation established treasury execution of budgets. All budgets of the Russian Federation are executed on the principle of the unity of the cash desk, which means calculating budget revenues, attracting and repaying sources of financing the budget deficit and making expenditures from a single budget account. In accordance with this principle, the executive bodies are cashiers of administrators and recipients of budget funds and make payments from budget funds on behalf of and on behalf of budgetary institutions.
The execution of income budgets provides for:
- transfer and crediting of income to a single budget account; distribution in accordance with the approved budget of the regulatory income;
- return of overpaid amounts of income to the budget;
- accounting of budget revenues and preparation of reports on revenues of the corresponding budget.
All revenues are credited to the revenues of specific budgets. The correctness of the calculation and the timeliness of payment is controlled by the responsible services. Income that was not deposited on time or was not paid in full are subject to compulsory collection. For late payment and incorrect calculation of taxes, sanctions are applied (collection, penalties, fines).
Execution of expenditure budgets is carried out by authorized executive bodies on the basis of budget list- a document on the quarterly distribution of budget expenditures between recipients of budget funds — and consists of authorization and funding.
Authorization consists of the following stages:
- drawing up and approving the budget list;
- approval and communication of information on the size, estimates and limits of budgetary allocations to the managers and recipients of funds;
- acceptance of monetary obligations by recipients. Funding consists in the use of budgetary funds.
All budget revenues and expenditures are subject to mandatory accounting by the bodies executing the budget. On the basis of accounting, all budgetary organizations, executive financial authorities draw up reports. Reporting on budget execution can be operational, quarterly, semi-annual and annual. Collection, collection, preparation and submission of reports are carried out by the authorized executive body. Budget execution reports are submitted to representative and control authorities. The annual report is considered by the Accounts Chamber and approved by the Federal Assembly of the Russian Federation.
conclusions
Thus, the topic considers the concept of the budget, reveals its socio-economic essence, which manifests itself through the main functions. The concept of a budgetary system and a budgetary device is disclosed. The basic principles on which the budgetary system is based have been determined.
It also considers the budget classification, which operates in accordance with the Budget Code and includes:
- classification of budget revenues of the Russian Federation;
- functional classification of expenditures of the budgets of the Russian Federation;
- economic classification of expenditures of the budgets of the Russian Federation;
- classification of sources of domestic financing of RF budget deficits;
- classification of sources of external financing of the federal budget deficits and the budgets of the constituent entities of the Russian Federation;
- classification of the types of state internal debts of the Russian Federation and the constituent entities of the Russian Federation, types of municipal debt;
- classification of types of state external debts of the Russian Federation and the constituent entities of the Russian Federation, as well as state external assets of the Russian Federation;
- departmental classification of federal budget expenditures;
- the structure of expenditures of the budgets of the Russian Federation and municipalities.
It also provides a detailed description of federal budget revenues and expenditures according to three main principles:
- functional;
- economic;
- departmental.
The characteristics of each stage of the development of the draft budget and the procedure for consideration and adoption of the budget for the next financial year are considered. And also control over the execution of the budget.
Self-test questions
- How is the budget and the state budget determined in the economic literature?
- What are the main functions of the budget?
- What is a budget device?
- What is the budgetary system of the Russian Federation?
- What levels of the budget system do you know? What are their main characteristics?
- What are the principles of the organization of the budgetary system of the Russian Federation? Give them a brief description.
- What is budget classification?
- What does the budget classification in the Russian Federation include?
- What is the classification of budget revenues?
- Give a description of the tax revenues of the budget.
- Give a description of non-tax budget revenues.
- In what forms can financial assistance be provided?
- What are the basic principles for classifying budget expenditures? Give them a brief description.
- What is the budgeting process? What are the main stages of the budgeting process do you know?
- What tasks does the budgetary process solve?
- What does the organization of the budgetary process involve?
- Describe the main participants in the budgeting process.
- What stages does the development of a draft budget include?
- What is the procedure for reviewing and approving the budget?
- What is the control over budget execution?
Bibliography
- Neshitoi A.S. Finance and Credit: Textbook. — 2nd ed., Rev. and add. — M .: Publishing and trade corporation "Dashkov and Co", 2006. — 572 s.
- Finance: Textbook. — 2nd ed., Rev. and add. / S.A. Belozerov, S.G. Gorbushin and others; ed. V.V. Kovalev. — M .: TK Welby, publishing house Prospect, 2004. — 512 p.
- Finance: Textbook / Ed. A.G. Gryaznova, E.V. Mirkina. — Moscow: Finance and Statistics, 2005.
- Financial and credit encyclopedic dictionary / Under the general. ed. A.G. Gryaznova, E.V. Mirkina. — Finance and Statistics, 2005.
- Finance and credit: Textbook / M.L. Dyakonova, T.M. Kovaleva, T.N. Kuzmenko and others; ed. prof. T.M. Kovaleva. — 2nd ed. revised and add. M .: KNORUS, 2006. — 376 s.
- Fetisov V.D., Fetisova T.V. Finance and credit. — 2nd ed., Rev. and add. — M .: UNITY-DANA, 2006. — 399 s.
print version
Reader
Presentations
Presentation title | annotation |
The budgetary structure is the organizational principles of building the budgetary system, its structure, the relationship of the budgets united in it. The budgetary structure is determined by the state structure. Thus, in federal states, the budgetary system includes three levels of budgets, and in unitary states - two.
The budgetary system is a set of the federal budget, the budgets of the constituent entities of the Russian Federation (regional, district, republican, territorial), local budgets (city, district, rural, settlement) and budgets of state extra-budgetary funds based on economic relations and legal norms.
The budgetary system of the Russian Federation, in accordance with the Budget Code of the Russian Federation, includes three levels:
- 1.the federal budget and the budgets of state extra-budgetary funds;
- 2. the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds;
- 3. local budgets.
The first and second levels of the budget system, in accordance with the Budget Code, are interpreted broadly, i.e. include, in addition to the state budget directly, the budgets of state extra-budgetary funds. The totality of the budget of the corresponding territory with the budgets of state extra-budgetary funds is usually called the budget of the extended government. The federal budget of the Russian Federation, in fact, is the main financial plan of the state, through which the financial resources necessary for their subsequent redistribution and use for the implementation of the goals of state policy are mobilized.
The budget of a constituent entity of the Russian Federation (or regional budget) in the Budget Code of the Russian Federation refers to the form of formation and spending of funds intended for solving problems and functions related to the jurisdiction of the constituent entity of the Russian Federation. The subjects of jurisdiction of the Russian Federation, the subjects of the Russian Federation and the joint jurisdiction of the Russian Federation and the subjects of the Russian Federation are established by chapter three of the Constitution of the Russian Federation.
The second level of the budgetary system, in addition to the budgets of territorial state extra-budgetary funds, includes the budgets of 89 constituent entities of the Russian Federation, including 21 republican ones; 55 regional and regional budgets; 2 budgets of cities of federal significance; 1 budget of the autonomous region and 10 budgets of autonomous regions.
The local budget is a form of education and spending of funds intended to ensure the tasks and functions related to the subjects of local self-government. The subjects of local self-government jurisdiction include issues of local importance. An open list of issues of local importance is given in the federal law “On general principles of local self-government in the Russian Federation”. On the territory of the Russian Federation, 29 thousand local budgets are accepted, including regional, city, settlement and rural.
The consolidated budget is a collection of all levels of the budgetary system of the Russian Federation in the respective territory. The consolidated budget, combining all the budgetary indicators of any territory, performs, in the main, an information function. Unlike the legislatively approved budgets of the subjects of the federation and the federal budget, the consolidated budget is not a law. The consolidated budget of the Russian Federation includes the federal budget of the Russian Federation and the consolidated budgets of the constituent entities of the Russian Federation. At the same time, the consolidated budgets of the constituent entities of the Russian Federation consist of the actual budget of the constituent entity of the Russian Federation and the budgets of municipalities located on the territory of this constituent entity of the Russian Federation.
budget state economy progress
Budget device determines the organization of the state budget and the budgetary system of the country, the relationship between its individual links, the legal basis for the functioning of budgets included in the budgetary system, the composition and structure of budgets, procedural aspects of the formation and use of budgetary funds, etc.
An integral part of the budgetary device is the budgetary system.
Budget system is a set of budgets of the state, administrative-territorial entities, budgetary independent state institutions and funds, based on economic relations, state structure and legal norms.
The budgetary system is the main link in the financial system of the state.
The foundations of the budgetary structure are determined by the form of state structure of the country, the main legislative acts in force in it, the role of the budget in social reproduction and social processes.
The structure of the budgetary system also depends on the form of the state and administrative structure of the country. According to the degree of distribution of power between the center and the administrative-territorial entities, all states are subdivided into unitary, federal and confederal.
Unitary (united) state - it is a form of state structure in which the administrative-territorial entities do not have their own statehood or autonomy. The country has a unified constitution, common to all systems of law and unified authorities, centralized management of economic, social and political processes in the state. The budgetary system of a unitary state consists of two links - state and local budgets.
Federal (united) state - This 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 limits of competence distributed between them and the center. The budgetary system of federal states is three-tier and consists of federal budget, budgets of members of the federation and local budgets.
Confederate (union) state - it is a permanent alliance of sovereign states created to achieve political or military goals. The budget of such a state is formed from the contributions of the states belonging to the confederation. The member states of the confederation have their budget and tax systems.
Over the more than a thousand-year history of Russia, its budgetary structure and budgetary system have gone from a princely treasury and a unitary state system to a system based on a federal state structure. 2
3. Fundamentals of the budgetary structure of the Russian Federation
Fundamentals of the budgetary structure of the Russian Federation are determined by the Constitution of the country and its state structure as a federal republic, the subjects of the Federation of which are the republics within the Russian Federation, territories, regions, autonomous okrugs.
In accordance with the Constitution of the Russian Federation (Articles 71 and 132) and the Budget Code RF(Article 10) the budgetary system of the Russian Federation consists of three levels:
Federal budget and budgets of state extra-budgetary funds;
The budgets of the constituent entities of the Russian Federation (regional budgets) and the budgets of territorial state extra-budgetary funds;
Local budgets.
The budgetary system of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and the budget of the cities of Moscow and St. settlement and rural budgets).
The scheme of the consolidated budget of the Russian Federation is illustrated in Fig. 2.1.
The budgets that are part of the budgetary system of the Russian Federation are independent and are not included in each other, that is, the budgets of the constituent entities of the Russian Federation are not included in the federal budget, and local budgets are not included in the regional budgets.
Principles of functioning of the budgetary system Of the Russian Federation are as follows:
Unity of the budgetary system;
Delimitation of income and expenses between the levels of the budgetary system;
Independence of budgets of different levels;
Completeness of reflection of revenues and expenditures of budgets, budgets of state extra-budgetary funds;
Balanced budget;
Efficiency and economy of the use of budgetary funds;
General coverage of budget expenses;
Publicity;
The credibility of the budget;
Targeting and targeted use of budget funds.
1. Unity of the budgetary system means the unity of the legal framework, the monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, as well as a unified procedure for financing expenditures of budgets of all levels of the budget system, accounting for federal budget funds, regional budgets and local budgets.
2. Differentiation of income and expenses between the levels of the budget system Of the Russian Federation - this is the consolidation (in whole or in part) of the relevant types of income and powers to implement expenses for the authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local government bodies.
3. The most important is the principle independence of all budgets:
1) the right of legislative (representative) bodies of state power and bodies of local self-government at each level of the budget system to independently carry out the budget process;
2) availability of own sources of income for budgets of each level of the budgetary system, determined in accordance with the legislation of the Russian Federation;
3) legislative consolidation of the regulating budget revenues, the powers to form the revenues of the respective budgets;
4) the right of public authorities and local self-government bodies to independently determine the directions of spending the funds of the respective budgets;
5) the right of state authorities and local self-government bodies to independently determine the sources of financing the deficits of the respective budgets;
6) the inadmissibility of the withdrawal of revenues additionally received in the course of the execution of laws (decisions) on the budget, the amounts of excess revenues over budget expenditures and the amounts of savings on budget expenditures.
4. Completeness of reflection of revenues and expenditures of budgets, budgets of state extra-budgetary funds means that all revenues and expenditures of budgets, budgets of state extra-budgetary funds and other obligatory receipts are subject to reflection in the budgets, budgets of state extra-budgetary funds without fail and in full. All state and municipal expenditures are subject to financing from budgetary funds, funds of state extra-budgetary funds accumulated in the budgetary system of the Russian Federation.
5. Balanced budget - each budget must be balanced, that is, the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.
6. Efficiency and economy of the use of budgetary funds means that when drawing up and executing budgets, the authorities and recipients of budget funds should proceed from the need to achieve the specified results using the amount of funds determined by the budget.
7. General coverage of expenses means that all budget expenditures should be covered by the total amount of income from sources of financing its deficit.
8. Publicity - this is the obligatory publication in the open press of approved budgets and reports on their implementation, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of legislative (representative) government bodies, local self-government bodies; mandatory openness for society and the media of procedures for considering and making decisions on draft budgets, including on issues causing disagreements either within the legislative (representative) government body, or between the legislative (representative) and executive government bodies.
9. Budget reliability means the reliability of the indicators of the forecast of the socio-economic development of the corresponding territory and the realistic calculation of budget revenues and expenditures
10. Targeting and targeted nature of budget funds - budget funds are allocated at the disposal of specific recipients of budget funds with a designation of their direction to finance specific goals 3.
Budget device determines the organization of the state budget and the budgetary system of the country, the relationship between its individual links, the legal basis for the functioning of budgets included in the budgetary system, the composition and structure of budgets, procedural aspects of the formation and use of budgetary funds, etc.
The foundations of the budgetary structure are determined by the form of the state and administrative structure of the country, the main legislative acts in force in it, the role of the budget in social reproduction and social processes. According to the degree of distribution of power between the center and the administrative-territorial entities, all states are subdivided into unitary, federal and confederal.
Unitary (united) state - it is a form of state structure in which the administrative-territorial entities do not have their own statehood or autonomy. The country has a unified constitution, common to all systems of law and unified authorities, centralized management of economic, social and political processes in the state is carried out. The budgetary system of a unitary state consists of two parts - state and local budgets.
Federal (united) state - This is a form of 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 limits distributed between them and the center of competence. The budgetary system of federal states is three-tier, and consists of a federal (federal) budget, budgets of members (subjects) of the federation and local budgets.
Confederate (union) state - it is a permanent alliance of sovereign states created to achieve political or military goals. The budget of such a state
Rice. 2.1.
formed from the contributions of the member states of the confederation. The member states of the confederation operate their own budget and tax systems.
For more than a thousand-year history of Russia, its budgetary structure and budgetary system have gone from a princely treasury and a unitary state system to a system based on a federal state structure. "
The main part of the budgetary structure of Russia, in addition to the principles of the budget system and budget classification, is budget system, shown in Fig. 2 .1.
The Budget Code of the Russian Federation (hereinafter referred to as B K RF) gives the following definition budgetary system: "Based on the economic relations and state structure of the Russian Federation, the set of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, regulated by legal norms."
The budgetary system is the main link in the financial system of the state. The budgetary system of the Russian Federation needs further improvement. For example, it does not settle the problems of inter-budgetary relations. To build the budgetary system of the Russian Federation, compliance with the principles of its organization is of great importance.
The budgetary system of Russia: the results of its development and ways of improvement
The budgetary system of the Russian Federation consists of budgets of three levels:
- o the first level - the federal budget of the Russian Federation and the budgets of state extra-budgetary funds;
- o the second level - the budgets of the constituent entities of the Russian Federation (according to the Constitution of the Russian Federation, the budget system includes 83 budgets, of which: 21 republican budgets, 9 regional and 46 regional budgets, 4 district budgets of autonomous districts, the budget of the autonomous Jewish region, city budgets of Moscow and St. Petersburg The same level includes the budgets of territorial state extra-budgetary funds;
- o the third level - local budgets (about 29,000 city, district, settlement and rural budgets).
The summary of budgets of all levels is consolidated budget.
There are two types of consolidated budget:
- 1) the consolidated budget of the Russian Federation, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation;
- 2) the consolidated budget of the constituent entity of the Russian Federation, which includes the budget of the constituent entity of the Russian Federation and the set of budgets located on its territory of municipalities.
The consolidated budget allows you to get a complete picture of all the revenues and expenditures of the region or the federation as a whole; it is not approved, i.e. has no legal burden and serves for analytical and statistical purposes.
The consolidated budget is used in budget planning and forecasting and is developed simultaneously with the draft budget of the corresponding level. Its quantitative characteristics serve to confirm the reality and validity of budget indicators at all levels of the budget system.
The budgetary system is a set of budgets of the state, administrative-territorial entities, budgetary independent state institutions and funds, based on economic relations, state structure and legal norms.
The construction of the budgetary system depends on the form of government of the country. According to the degree of distribution of power between the center and administrative-territorial entities, all states are subdivided into unitary, federal and confederate.
Unitary (united) state- This is a form of state structure in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, common to all systems of law and a single government, centralized management of economic and political processes in the state. The budgetary system of a unitary state consists of two links - state and local budgets.
Federal (united) state- This is a form of state structure in which the state and administrative-territorial entities that are part of the state have their own statehood and have a certain political independence within the competencies distributed between them and the center. The budgetary system of federal states is three-tier and consists of federal budget, budgets of members of the Federation and local budgets.
Confederate (union) state - it is a permanent alliance of sovereign states created to achieve political or military goals. The budget of such a state is formed from the contributions of the states belonging to the confederation. The member states of the confederation operate their own budget and tax systems.
Fundamentals of the budgetary structure of the Russian Federation are determined by the Constitution of the country and its state structure as a federal republic, the subjects of the Federation of which are the republics within the Russian Federation, territories, regions, autonomous okrugs.
In accordance with the Constitution of the Russian Federation (Articles 71 and 132) and the Budget Code of the Russian Federation (Article 10), the budgetary system of the Russian Federation consists of three levels:
- the federal budget and the budgets of state extra-budgetary funds;
- the budgets of the constituent entities of the Russian Federation (regional budgets) and the budgets of territorial state off-budget funds;
- local budgets.
The scheme of the consolidated budget of the Russian Federation is shown in Fig. 6.1.
The budgets included in the budgetary system of the Russian Federation are independent and are not included in each other, i.e., the budgets of the constituent entities
Of the Russian Federation are not included in the federal budget, and local budgets are not included in regional budgets. To the basic principles of functioning the budgetary system of the Russian Federation includes:
· unity of the budgetary system - means the unity of the legal framework, the monetary system, forms of budget documentation, principles of the budget process, as well as a unified procedure for financing the expenditures of budgets of all levels of the budget system; differentiation of income and expenses between the levels of the budget system Russian Federation - means the consolidation, in accordance with the legislation of the Russian Federation, of income and expenses for the budgets of the budgetary system of the Russian Federation, as well as the determination of the powers of state authorities (local governments) to generate income, establish and fulfill expenditure obligations
· total (aggregate) coverage of budget expenditures - means that all budget expenditures should be covered by the total amount of budget revenues and receipts from sources of financing its deficit;
· independence of budgets of different levels – the right of legislative bodies of state power and local self-government bodies at each level of the budgetary system to carry out the budgetary process; availability of own sources of income for budgets of each level; legislative consolidation of the regulating budget revenues; the right of public authorities and local self-government bodies to independently determine the direction of spending funds.
· balance of the budget
means that the volume of expenses envisaged in the budget must correspond to the total volume of budget revenues and receipts from sources of financing its deficit;
Figure 6.1 - Scheme of the consolidated budget of the Russian Federation
· efficiency and economy of using budget funds - means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the specified results using the least amount of funds or achieve the best result using the amount of funds determined by the budget;
· equality of budgetary rights of constituent entities of the Russian Federation, municipalities - means the determination of the budgetary powers of the state authorities of the constituent entities of the Russian Federation and local governments, the establishment and implementation of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and procedure for the provision of interbudgetary
transfers in accordance with uniform principles and requirements established by law;
· completeness of reflection of income and expenses budgets of different levels, state off-budget funds, which means that all revenues and expenditures of budgets of different levels, state off-budget funds must be reflected in the budgets in full without fail;
· publicity - obligatory publication in the open press of approved budgets and reports on their implementation;
· credibility – means the reliability of the indicators of the forecast of the socio-economic development of the corresponding territory and the realistic calculation of budget revenues and expenditures;
· targeting and targeted nature of budget funds - means that budget funds are allocated in
the order of specific recipients of budgetary funds, indicating their direction for financing specific goals.
The federal structure of Russia, the delineation of rights and powers between the center and the constituent entities of the Federation are a prerequisite for fiscal federalism.
Fiscal federalism - This is the division of powers between the central authorities, the authorities of the constituent entities of the Federation and local governments in the field of finance, in particular in the budgetary sphere.
- The use of customer-supplied raw materials for the production of finished products: accounting, consumption rates, write-off Reflection of services for the processing of materials
- Terms of payment of insurance premiums and submission of reports under the new rules
- Reminder of admission to off-budget (paid) places How to pay for tuition
- Online courses for accountants, distance accounting courses online, online training for accountants Accounting for cash transactions and transactions with accountants