Budgetary activity of the state as a financial and legal category. Financial activities of the state and municipalities: concept, features Budgetary activities of the state and public legal entities
Directions of the financial and budgetary activities of the state
Financial activities the state is carried out in three main areas: the formation of revenues in the country's budget and other state funds; distribution of funds; their use. The largest centralized fund of funds in the state is the state budget.
A budget is a plan for the formation and use of financial resources to ensure the fulfillment of the tasks and functions of public authorities and local governments during the budget year.
The budget is adopted for a certain period - the budget year. In most European countries and in Ukraine, the budget year is equal to the calendar year. In some countries (Norway, Italy, Japan) - from July 1 to June 30; in England and Denmark - from April 1 to March 31. The main components of any budget are its revenues and expenditures.
Budget revenues are tax and non-tax revenues, income from capital transactions, transfers, etc.
Income generation state budget and other funds is characterized by compulsory and irrevocable withdrawal Money from their owners. For this, the state establishes taxes and mandatory payments to budgets and trust funds.
National and local taxes, levies and other mandatory payments provided by law are considered tax revenue. Such payments include: customs duties, fees, user fees natural resources.
Non-tax revenues to budgets are income from property and entrepreneurial activity, administrative fees and payments, receipts from fines and financial penalties.
Transfers are funds received from other public authorities on a gratuitous and non-refundable basis. In particular, the State Budget of Ukraine for 2002 provides transfers to local budgets for total amount 5 billion 670 million UAH. These amounts will go to local budgets from the State Budget of Ukraine.
Subventions are interbudgetary transfers for use for a specific purpose in the manner determined by the authority that decided to provide such funds for this particular purpose.
At each level of the budgetary system, and borrowed funds... For example, for 1993-2001. Ukraine received loans from the International Bank for Reconstruction and Development (World Bank) totaling $ 930 million. Local governments can issue local loans, lotteries, securities, and also receive loans in banking institutions.
Budget expenditures are funds that are allocated for the creation of programs and activities provided for by the corresponding budget. The structure of expenditures is determined by the functions of the state and the needs of society at each stage of its development. State budget expenditures are intended to solve the main social, economic and political problems of the country.
The main share of budgetary expenditures is spent on social and cultural needs. These expenses are intended to reduce the differentiation of incomes of social groups, characteristic of market economy, to contribute to the reproduction of labor resources, which means - to increase the national wealth of the country. In general, social expenditures in the State Budget of Ukraine in 2002 increased by 25% compared to 2001 and amounted to almost UAH 34 billion.
The state budget provides for the costs of public administration, the judiciary, national defense, law enforcement, basic research, education, health care, culture and arts, service public debt.
In expenses for business purposes, subsidies are also planned for Agriculture and reimbursement of interest on loans provided by banks to agricultural producers. Significant resources from the state budget are directed to the development of plant breeding and animal breeding.
The Budget Code of Ukraine specifies that budget expenditures are divided into current and development expenditures.
Current expenditures are directed to financing a network of enterprises, institutions and organizations, measures of social protection of the population, including the payment wages employees budgetary institutions, pensions, scholarships, subsidies, etc.
Development expenditures are focused on financing investment and innovation activities: investment in the development of priority areas of production, structural restructuring of the economy, innovative investment in enterprises of strategic importance for the economy and security of the state.
The State Budget of Ukraine includes many centralized funds - the Pension Fund, the Fund for Social Protection of Persons with Disabilities, the State Fund for Environmental Protection, etc. There is also a reserve fund of the Cabinet of Ministers of Ukraine in the amount of up to 2% of the expenditures of the State Budget of Ukraine to finance urgent costs associated with natural disasters. disasters, accidents, other unforeseen events during the approval of the State Budget of Ukraine. This fund, for example, financed the liquidation of the consequences of floods in Transcarpathia, accidents at mines, and other disasters.
Table 27. Revenues and expenditures of the State Budget of Ukraine for 2003, UAH mln.
Could the execution of the state budget be ideal, that is, in full correspondence between revenues and expenditures? Which is better: excess of income over expenses or vice versa?
There are no unequivocal answers to these and similar questions.
In real life, situations arise when the revenue side of the budget exceeds the expenditure side and vice versa. In the first case, the government can use the balance of funds for unforeseen circumstances, to cover the debt of previous years, or transfer it to budget revenues for the next year. In the second case - in the presence of a budget deficit - the government resorts to government external or internal loans by selling government valuable papers.
Supporters of a balanced (ideal) budget believe that the budget deficit increases inflation; to cover it, the state takes out loans or prints additional money. Others argue that a balanced government budget inhibits countercyclical and anti-inflationary policy... These considerations are based on the important role of government spending in aggregate demand. So, in periods economic crisis and depression, unemployment and declining income tax revenues are shrinking. This prompts the government to cut spending or increase taxes. Consequently, aggregate demand in the country decreases even more.
This situation was observed in Ukraine in the 90s of the XX century. Therefore, it is proposed during the economic downturn to increase government spending and reduce taxes in order to enhance economic activity as a source of income.
The subject of special attention in each country is the external debt, government loans other countries or international organizations.
For example, at the end of 2002, Ukraine's public external debt amounted to about $ 7.8 billion. USA, or UAH 41.7 billion. 2001-2002 external debt of Ukraine decreased by more than 400 million dollars. thanks to the repayment of part of the debt to international financial institutions and debt restructuring to the Russian Federation.
If payments for servicing and repayment of external public debt exceed 25% of receipts from the export of goods and services, the situation is considered critical. The country's authority in the world and its credit rating are diminishing. Investors are reluctant to invest in the development of such national economy and do not provide new loans. On account of repayment external debt the country must sell national assets abroad, real estate, its enterprises, rights to participate in capital, in profits.
Exercise. Think about why it is still profitable for the creditor countries to provide loans to "poor" countries?
Control tasks level Indicate whether the concepts of "finance" and "money" are identical? What are the main components of financial relationships:
a) the formation of income of an economic entity;
b) spending of funds;
c) trading operations;
d) barter transactions. Describe what are the main elements that make up the country's financial system:
a) private finance of households;
b) enterprise finance;
c) public finance;
G) financial institutions and institutions. Choose the correct answer:
the state budget is:
a) plan for education and use of financial resources
to ensure the activities of state power;
b) plan of income and expenses;
c) the largest centralized fund of funds in the country;
d) finance state enterprises... level Name the main items of expenditure that are planned in the State Budget of Ukraine. Name the forms in which you are the recipient of the state budget revenues.
Level I Analyze the need for planning development costs in the State Budget of Ukraine. What government costs are part of social development of the state. Explain what is the basis for the financial security of territorial communities (local budgets). How can local authorities influence these processes? level Explain why the state subsidizes agricultural enterprises in Ukraine. Suggest and explain ways to cut or cover budget deficit in their territorial community and country. Suppose you as representatives local authorities, enterprises and population gathered at the traditional annual session of the Local Council to discuss the territorial budget for 2004. Budget revenues are expected at UAH 10 million. Make a spending plan. Discuss your projects in class.
STATE AND LAW, 2008, No. 5, p. 49-55
BUDGET, TAXES, BANKS
SOME ISSUES OF LEGAL REGULATION OF THE BUDGETARY ACTIVITIES OF THE STATE
© 2008 E. D. Sokolova1
Financial activities of the state and municipalities, due to the presence of commodity-money relations in society, is quite diverse.
The forms and methods of mobilization by the state and municipalities of funds to various funds and their use depend on many factors public life that requires special legal regulation social relations arising in this case. The budgetary activity of the state and municipalities is the most important component of all financial activities of the state and municipalities, ensuring the functioning financial system generally. Budgetary activities, like all financial activities of the state and municipalities, are determined by the financial policy of the state, the implementation of which, of course, taking into account the true national interests of society and scientifically based provisions, creates the necessary conditions not only for stabilization in the field of finance and other spheres of public life , but also for the further development of the country as a whole. Financial policy in a society where commodity-money relations operate, forms one of the components in the entire state policy pursued by the state both inside the country and in the external arena.
At present, the annual messages of the President of the Russian Federation to the Federal Assembly of the Russian Federation on the adoption of federal budget for the coming fiscal year. Of particular importance for the development of our country is the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated April 26, 2007 in connection with the need to determine the main parameters of the federal budget for 2008 and for the planning period of 2009 and 2010. The presidential messages not only assess the situation in the country and its position in the world, but also determine priorities, including long-term ones, in the social sphere, economy, security and defense. According to
1 Candidate of Legal Sciences, Associate Professor.
The President of the Russian Federation, his messages contain, "perhaps an incomplete, but still a fairly specific and thorough conceptual plan for the development of Russia. Its implementation will require the creative work of the entire society, will require enormous efforts and enormous financial resources. Mobilization of the latter to fulfill the plans ( programs, projects) is carried out as a result of financial, including budgetary, activities by the state and municipalities.
Budgetary activities of the state and municipalities, as well as other types of financial activities, are carried out, as a rule, on legal basis, i.e. in the form of various normative legal acts, it is regulated by financial and legal norms, which in their totality form a sub-branch of financial law - budget law.
Since the budget is central to the financial system of society and is an integral feature of the state, financial basis its sovereignty is the budgetary law, which regulates social relations arising in the field of the budget. Budget law acts as the main sub-sector of financial law, establishes the structure of the budgetary system of the Russian Federation, a list of budget revenues and expenditures, the procedure for their distribution between different types of budgets, the budgetary powers of the Russian Federation and municipalities, regulates the budget process, establishes the procedure for conducting financial control, drawing up, reviewing and approving budget reporting.
In the legal literature, there are various definitions of budget law. N.I. Khimicheva proposed the following definition: "The budgetary law of the Russian Federation is a set of financial and legal norms governing the budgetary structure in the Russian Federation, the structure and procedure for the distribution of revenues and expenditures of the budgetary system, the competence of the state and municipalities in the field of the budget, and
See also the budgeting process.
3 Financial law. Textbook / Resp. ed. N.I. Khimicheva. M., 1999.S. 146.
M.B. Karaseva defines budget law as a set of legal norms governing relations regarding the budgetary structure of the Russian Federation, budget process, as well as the relations arising in connection with the establishment of the structure of income and expenses and their distribution between the budgets of different levels of the budget system
The above and some other definitions contained in the literature reflect the main features of budget law, although they differ somewhat in terms of the characteristics of regulated social relations that are the subject of budget law. It should be noted that the main features of budget law were identified in the second half of the 20th century. B.B. Bescherevnykh, who characterized budget law as a section of financial law, including legal norms establishing the structure of the USSR budget system, the volumes of individual budgets, a list of income and expenses and the procedure for their distribution between different budgets, as well as norms establishing the budget process5.
In the legal literature, it was also noted that the norms of budgetary law in their content are divided into substantive and procedural6.
M.H. Piskotin, having considered the history of the origin of budgetary procedural norms and finding out those social needs that caused them to come to life, argued that all procedural forms of both jurisdictional and other activities government agencies are in many respects of a general nature, whether it is a question of the procedure for the activity of a court to resolve disputes over civil law or the procedure for preliminary consideration by the USSR Ministry of Finance of the draft state budget of a union republic. Procedural norms, M.I. Piskotin, perform an official role in relation to the norms of substantive law, being a form and means of their implementation. "The division of the norms of budget law into substantive and procedural ones appears so real and clearly, so clearly follows from the nature and role of budget law that it is followed (in whole or in part) by everyone who tries to classify these norms."
4 See: Financial Law of the Russian Federation. Textbook / Resp. ed. M.B. Karasev. M., 2002.S. 187.
5 See: Soviet financial law. Textbook / Ed. B.B. Bescherevnykh, S.D. Tsypkina. M., 1982.S. 102-103.
6 See: Khimicheva NI. Subjects of budgetary law. Saratov, 1979.S. 34-36.
7 Piskotin M.I. Soviet budget law (Basic
Problems). M., 1971.P. 57-59 and others.
Budgetary material norms fix the structure of the budgetary system of the Russian Federation, the list of budget revenues and expenditures, their distribution between different budgets, etc. Budgetary procedural norms include norms regulating the procedure for drawing up, considering, approving and executing the budget, exercising state and municipal financial control in the field of budgetary activities and other relations. The norms of budgetary law fix the budgetary powers of various subjects of the budgetary process, which are determined depending on their participation in the management of society and the state.
A significant role in the regulation of budgetary relations belongs to the federal laws on the federal budget for the corresponding year, the laws of the constituent entities of the Russian Federation on the regional budget for the corresponding year, federal laws on the state budget. extrabudgetary funds Of the Russian Federation for the corresponding year, as well as legal acts of the representative bodies of municipalities on local budgets for the corresponding year.
The Decree of the Constitutional Court of the Russian Federation of April 23, 2004 No. 9-P emphasizes the social and legal significance of the subject of legal regulation of federal laws on the federal budget, which predetermines the establishment in the Constitution of the Russian Federation of guarantees of the socio-economic justification of the federal budget and its balance, including a special procedure for development and the adoption of these fed-8
ral laws.
B Art. 2 of the RF BC contains a legal definition of the structure of the budgetary legislation of the Russian Federation. Budget legislation that meets objective requirements social development country, - essential condition successful socio-economic development of society, improving the well-being of its citizens. Therefore, it is no coincidence that the problems of budget law have always been in the center of attention of scholars engaged in the study of financial law. In the legal literature, the history of the development of the views of scientists on
issues of budget law 9.
Among the scientists who developed the topics of budget law, as early as the 50-80s of the last century, the names of M.I. Piskotina, B.B. Bescherevnykh, S.D. Tsypkina, L.K. Voronova, N.I. Khimicheva and others. The problem of budget law has not lost its relevance at the present time, especially in connection with the reform of the budget.
8 See: Collected Legislation of the Russian Federation. 2007. No. 14. Art. 1741.
9 See: Velsky KS. Financial right. M., 1995.S. 7 et al.
and tax legislation due to development market relations in the country and the implementation of administrative reform. Issues of budget law are currently being actively explored by such scholars as N.I. Khimicheva, K.S. Velsky, O. N. Gorbunova, E.Yu. Gracheva, A.N. Kozyrin, Yu.A. Krokhina, M.V. Karaseva, A.D. Selyukov, E.V. Pokachalova, N.A. Sheveleva, A.I. Khudyakov, etc.
In the science of financial law, considerable attention is paid to the study of such concepts as "budget", "budgetary structure", "budgetary system", "structure of income and expenses", " interbudgetary relations"," responsibility for violation of budget legislation ", etc. 10
The category "budget" in the science of financial law is considered in different aspects. See how economic category is represented by a set of social relations arising in the process of creation, distribution and use of the state centralized fund of funds, local funds of money
I. V. Nikolayev - 2009
I. V. Nikolayev - 2009
"Is considered in two aspects as a combination:
- economic relations arising in the process of creation, distribution and use of certain funds of funds, necessary for the state to fulfill their tasks and functions;
- funds of funds mobilized by the state to carry out their tasks.
The financial system of the Russian Federation, its composition
The totality of links in their interconnection, which are part of the finances of the Russian Federation, form the financial system of Russia, which consists of the following institutions:
- with entering it and;
- extrabudgetary trust funds;
- , associations, organizations, institutions, branches of the national economy;
- (state and banking).
The financial system includes and non-state funds(federal and regional, for example, non-state pension funds); foundations banking system; funds of insurance organizations; foundations of public and regional organizations; funds of other legal entities.
Financial institution- This is a group of homogeneous economic relations, interconnected by the forms and methods of accumulation or distribution of funds.
The unity of the financial system of the Russian Federation
The independence of the constituent entities of the Federation should not go beyond the foundations of the federal financial policy, as well as those established jointly general principles taxation and fees. The system of taxes levied into the federal budget and the general principles of taxation and levies are established by federal law.
Unity of financial policy — necessary condition the unity of the economic space in the Russian Federation guaranteed by the Constitution of the Russian Federation, free movement of financial resources (Article 75).
Financial activity of the state, functions, principles and methods of its implementation
Financial activity of the state- this is the implementation by him of the functions of systematic education, distribution and use of monetary funds (financial resources) in order to implement the tasks of socio-economic development, ensure the country's defense and security.
Describing the financial activities of the state, it must be emphasized that this is a special type of state activities, since it is dealt with by state bodies of all three branches of state power: legislative, executive and judicial within the limits of their competence.
The content of the financial activity of the state is expressed in numerous and varied functions in the field of education, distribution and use of state funds (budget and credit resources; insurance funds; financial resources of the branches of the national economy and state enterprises). The functions of financial activity are also performed by the state administration bodies of the Russian Federation and the constituent entities of the Federation (ministries, state committees, departments, etc.) within the framework of the branches or spheres of government referred to their competence.
Financial Principles
The financial activity of the state and local self-government bodies is based on certain principles, that is, fundamental rules and requirements that express its most essential features and purposefulness. The main content of these principles is determined by the Constitution of the Russian Federation.
The main ones are federalism, legality, publicity, planning.
The principle of federalism in financial activities is manifested in the establishment by the Constitution of the Russian Federation of the delineation of the competence of the Russian Federation and the subjects of the Russian Federation in the field of finance. So, in Art. 71 of the Constitution of the Russian Federation, it is stated that the jurisdiction of the Russian Federation includes: financial, currency, credit regulation, money issue, federal banks, the federal budget, federal taxes and fees; the joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation includes the establishment of general principles of taxation and fees in the Russian Federation (Article 72 of the Constitution of the Russian Federation).
The principle of legality in financial activities it is expressed in the fact that the entire process of creating, distributing and using funds of funds is regulated in detail by the norms of financial law, the observance of which is ensured by the possibility of applying state coercion measures to offenders.
The principle of publicity when carrying out financial activities, it is manifested in the procedure for communicating to citizens, including through the media, the content of projects of various financial and legal acts, adopted reports on their implementation, the results of audits and audits of financial activities, etc.
Planning principle means that all financial activities of the state are based on a whole system of financial and planning acts, the structure of which, the procedure for drawing up, approving, and executing are enshrined in the relevant regulations.
Methods of carrying out financial activities
The financial activity of the state is carried out by various methods. As a management system, financial activity manifests itself in a variety of methods. Their variety depends on many factors: the subject of the relationship, the conditions for the accumulation and use of funds.
The methods of carrying out financial activities in the legal literature are usually divided into two groups: methods of collecting funds and methods of their distribution and use.
The most important method of collecting funds for state (Federal budget and budgets of the constituent entities of the Federation) and local budgets is tax method- the method of establishing taxes. Unlike the tax method, which is characterized by a compulsory (mandatory) nature of the withdrawal of funds, it also applies voluntary contribution method- purchase of state and municipal securities, donations, bank deposits, etc.
When allocating and using public funds, two most important methods are used: the method of financing and lending.
Funding method expressed in the gratuitous and irrevocable provision of funds.
Lending means the allocation (provision) of funds on the terms of compensation (payment) and repayment. Funding applies to government organizations, the method of lending - both in relation to state organizations and other non-state organizations.
Constitutional foundations of the financial activity of the Russian Federation
Federal state bodies and state authorities of the constituent entities of the Federation carry out the functions of financial activities in accordance with the delimitation of jurisdiction between the Federation and its constituent entities established by the Constitution of the Russian Federation. So, the jurisdiction of the Russian Federation includes: the establishment of the foundations of federal financial policy, financial and credit regulation, federal economic services including federal banks, federal taxes and fees, federal funds regional development(Art. 71). The joint jurisdiction of the Russian Federation and its constituent entities includes the establishment of general principles of taxation and fees in the Russian Federation (Article 72). Outside these limits, the constituent entities of the Russian Federation have full state power in the field of finance (Article 73.76).
The system and legal status of the authorities carrying out the financial activities of the state
There is a system of governing bodies for which the financial activity itself is the main one that determines the content of their competence. This system of financial and credit authorities specially created for financial management and for implementation in this area as its integral function. These bodies cover all links with their influence: budget, targeted extra-budgetary funds, credit, insurance, finance of enterprises, organizations, institutions. Thus, the system of financial and credit authorities in the Russian Federation has been significantly rebuilt in connection with economic transformations: new bodies have appeared (Federal Treasury, commercial banks), the structure of the Ministry of Finance of the Russian Federation and the corresponding subordinate bodies was rebuilt.
V unified system government financial authorities the Russian Federation includes the Russian Federation, the ministries of finance of the republics, financial management in other subjects of the Federation and federal treasury bodies. In addition, financial departments are formed in the system of local self-government bodies of administrative-territorial units (districts and cities).
The peculiarity of financial activity is that it is carried out by all government bodies, depending on the established competence.
In accordance with the Constitution of the Russian Federation The State Duma discusses and adopts federal laws on issues; ; financial, currency, credit, customs regulation; money issue. Federal laws adopted by the State Duma are subject to mandatory consideration by the Federation Council and the President of the Russian Federation.
President of Russian Federation how the head of state ensures the coordinated functioning and interaction of public authorities in the field of finance based on the provisions of the Constitution and federal laws, determines the main directions of the state's domestic and foreign policy, in accordance with which the financial policy is built. With annual messages on the situation in the country, on the main directions of domestic and foreign policy, the President of the Russian Federation addresses the Federal Assembly (Articles 80, 84 of the Constitution of the Russian Federation).
The President of the Russian Federation issues decrees and orders on the formation and execution of budgets, off-budget public funds, financing government spending at the federal level, organizing settlements, regulating currency and other financial relations, organizing the bodies of the financial and credit system, through the Control Department of the President of the Russian Federation.
Financial and budgetary management The President of the Russian Federation was formed in order to provide information and analytical support to the President of the Russian Federation in the field of financial and budgetary problems as part of the Administration of the President of the Russian Federation. Its activities cover the area of general government finance, budget, tax policy, insurance, pricing, credit relations and money circulation.
RF government exercises its powers in the field of budgetary, financial credit and monetary policy determined by the federal constitutional law "On the Government of the Russian Federation". In particular, the Government of the Russian Federation ensures the implementation of a unified financial, credit and monetary policy; develops and provides the State Duma with the federal budget and ensures its implementation, etc.
Representative and executive bodies of the constituent entities of the Russian Federation, local self-government perform functions in the field of finance in the corresponding territory within the limits of their competence.
The government bodies of the Russian Federation and the constituent entities of the Russian Federation, performing their main tasks in a certain field of activity, simultaneously carry out financial activities that ensure the fulfillment of their main tasks and functions.
To carry out financial activities, special government bodies were created as the main function:
- Russian Federation;
- Russian Federation;
- legislative, which include laws adopted by the State Duma of the Russian Federation, laws of the constituent entities of the Federation on the financial activities of the state;
- subordinate.
- the main financial plan of the state - the Russian Federation, state budgets of the constituent entities of the Russian Federation and local budgets;
- financial plans of state and municipal trust funds;
- financial and credit and cash plans of banks;
- financial plans of insurance organizations;
- financial plans and estimates of ministries, departments, other government bodies;
- financial plans (balances of income and expenses) of enterprises and associations;
- estimates of institutions, organizations that are on the state and local budgets.
So, financial and legal acts are decisions of state bodies adopted in the prescribed form and having legal consequences on issues of financial activity that are within their competence.
Financial and legal acts can be classified according to their legal properties, legal nature, bodies issuing them, and other grounds.
According to their legal properties, financial and legal acts are divided into normative and individual ones. Regulatory acts include acts that regulate a group of homogeneous financial relations and contain general rules the behavior of their participants, that is, legal norms. Regulatory financial and legal acts establish the types financial commitments a (taxes and other payments) of enterprises and citizens before the state, the procedure for calculating established payments, typical features of payers, the procedure for spending public funds, the procedure for conducting financial control, etc.
By their legal nature, financial and legal acts are divided into:
Financial planning acts- these are acts adopted in the process of financial activities of the state and local governments, which contain specific tasks in the field of finance for a certain period, that is, they are plans for the mobilization, distribution and use of financial resources.
Financial planning acts include:Financial planning acts receive their legal registration in the acts of the relevant state bodies. So, the federal budget is approved by the law of the Russian Federation, the budget of the institution - by the ministry to which this institution is subordinate. A financial planning act approved in accordance with the established procedure regulates financial relations and causes legal consequences like any financial and legal act.
Matnenko A.S., Candidate of Legal Sciences, Associate Professor of the Department of State and municipal law Omsk state university, Secretary of the Governor's Council Omsk region to implement priority national projects and demographic policy.
For the first time, the concept of "budgetary activity" was introduced into scientific circulation and investigated by Yu.A. Krokhina in the monograph "Budget Law and Russian Federalism" (Moscow, 1996). Prior to this, the subject of budget law in the domestic financial and legal literature was defined and revealed mainly through the category of relations as a special group of social relations arising in the framework of the financial activities of the state. So, according to the definition of M.I. Piskotin, the norms of budgetary law "regulate a specific area of relations that develop in the process of financial activities of the state, namely, relations associated with the formation and use of a national fund of funds, which is the budget"<1>.
<1>Piskotin M.I. Soviet budget law. M., 1971, p. 50.
The scientific value and current relevance of the concept of "budgetary activity" are due to the following circumstances.
The activity category makes it possible to reveal all essential aspects implementation of the budgetary legal personality of the source of activity - the state and municipalities - through elements such as the subject, object, goals, methods, functions, stages, cycles, to use the entire rich conceptual and methodological apparatus of praxeological theory<2>.
<2>Karaseva M.V. Financial legal relationship. M., 2001.S. 7, 8.
The universal nature of the concept of "activity" allows it to cover the functional activity of the entire apparatus of public power, including the bodies of representative power, in contrast to the concept of "management"<3>, which in the narrow interpretation adopted in Russian legislation is administrative-legal and is used to refer to the activities of executive bodies only<4>... In addition, the concept of "activity" allows you to consider the budget and related relations not only through the "managerial" prism, but also from the point of view of the implementation of the right of state (municipal) ownership of budget funds.<5>.
<3>Some sources suggest replacing the concept of "financial activities of the state" with the concept of "public financial management". See, for example: Belsky K.S. Financial law: science, history, bibliography. M., 1995.S. 28.
<4> For example, Federal Law of June 29, 2004 N 58-FZ "On Amendments to Certain Legislative Acts of the Russian Federation and the Recognition of Invalidation of Certain Legislative Acts of the Russian Federation in Connection with the Implementation of Measures to Improve Public Administration" is aimed exclusively at optimizing the functions and powers of state executive authorities within the framework of the ongoing administrative reform.
<5>The issues of state ownership of budget funds and the need for their further theoretical development were comprehensively considered by M.V. Karaseva. See: M.V. Karaseva New in budgetary legislation and budgetary legal theory // Legislation and Economics. 2007. N 9.
Finally, this concept allows you to use, when considering it, an extensive theoretical base developed by domestic financial and legal science in the study of more general category"financial activities of the state".
The allocation of budgetary activity as a special direction of the financial activity of the state implies the formulation of clear signs, criteria that make it possible to classify certain functions of the state (municipalities) specifically to budgetary activity, to distinguish them from other financial functions.
In this regard, the proposed by Yu.A. Krokhina's definition of budgetary activities as activities for the accumulation, distribution and use of centralized monetary (budget) funds<6>. This definition is a modification of the traditional, extremely general and based on economic approach the triad used to disclose the content of the financial activities of the state as a whole (only the mention of decentralized monetary funds is excluded).
<6>See, for example: Krokhina Yu.A. Budget law and Russian federalism. M., 2001.S. 70, 71.
This approach leaves a number of issues unresolved, in particular:
- What is the relationship between budget and tax activities?
- What is meant by the distribution of budget funds: the distribution (delineation) of income between budgets, or the distribution (delineation) of expenditures between budgets, or the distribution of budget funds by areas and (or) subjects of their use (main managers, recipients of budget funds)?
- Where does the use of budget funds begin and where does it end, does it include the development of budget funds by their recipients in economic and other relations with their counterparties?
Attempts to more clearly define the limits of budgetary activities (budgetary legal relations) and formulate a position on the listed and similar issues are contained in the literature.
M.I. Piskotin notes that in a broad sense, budgetary law covers all norms and institutions that regulate state revenues and expenditures, the formation of a budgetary fund is carried out with the participation of tax law and all other norms regulating state revenues, and its use is subject to the norms that determine the procedure for financing budget account<7>.
<7>Piskotin M.I. Decree. Op. P. 51.
However, further the author makes two important clarifications: “Tax law and other institutions regulating state revenues are not covered entirely by budget law, but only insofar as they determine the nature, composition, volume of state budget revenues and the procedure for their receipt into it. rules governing taxation determining the circle of payers, the size, the calculation procedure, the terms of payment for various kinds of payments to the budget, then all of them, of course, are not included in the budget law.
In the same way, budget law correlates with the institutions of public spending. It covers only the norms that establish the directions of budget expenditures, their delimitation between various parts of the budget system, the assignment of financing of certain expenditures and activities to the state budget. Regulation of the direct use of budgetary appropriations is included in the scope of other legal institutions "<8>.
<8>In the same place.
According to A.I. Khudyakov, the financial activity of the state is limited only by the functions of formation and distribution of monetary funds, excluding their use<9>.
<9>Khudyakov A.I. Financial law of the Republic of Kazakhstan. A common part. Almaty, 2001.S. 12.
M.F. Ivlieva<10>and D.A. Lisitsyn.
<10>Ivlieva M.F. Categories "finance" and "financial activity of the state" in the science of financial law // State and Law. 2004. N 7.S. 22.
In particular, according to D.A. Lisitsyn, relations on the use of monetary funds, expressing acts "D - T" or "T - D", mediate not financial, but commodity-money relations and therefore do not and cannot be the subject of financial law<11>.
<11>Lisitsyn D.A. Financial activity of the state: content, methods of implementation: Author's abstract. dis. ... Cand. jurid. sciences. Chelyabinsk, 2004.S. 10.
There are differences in the definition of the content of the concepts of "distribution" and "use" of funds. So, G.A. Tosunyan and A.Yu. Vikulin include financing methods, i.e. directly to the process of spending budget funds, to the use of funds<12>, and N.I. Khimicheva and E.M. Ashmarina - for distribution<13>.
<12>Tosunyan G.A., Vikulin A.Yu. Financial right. M., 2001.S. 19.
<13>Khimicheva N.I. Financial right. M., 2001.S. 31; Ashmarina E.M. Financial activity of the modern state // State and law. 2004. N 3.S. 89.
M.V. To disclose the structure of financial activity, Karaseva uses the concept of financial transactions, i.e. more or less isolated blocks of actions, and refers to them:
- the establishment of taxes and fees;
- approval of budgets and approval of reports on their execution (including budgets of state extra-budgetary funds);
- operational management of public funds;
- control over the movement of public funds;
- formation and partial use of monetary funds of state (state) enterprises;
- organization monetary system countries and some others.
At the same time, in the structure of financial activity, the author distinguishes between financial transactions that correspond to the concept of finance in economic sense, i.e. mediating the movement of funds, and operations that create conditions for the functioning of financial relations<14>.
<14>Karaseva M.V. Decree. Op. S. 22 - 24.
Undoubtedly, "budgetary activity" is a concept that primarily carries a theoretical load, and its definition should have a high degree of generalization and abstraction from the subjective, concrete historical manifestations of this activity. But to a large extent the questions and ambiguities formulated above, which give rise to free interpretations of the content of this basic category of financial law, are due to the fact that the traditional triad "education, distribution, use of funds" does not contain formalized concepts, for example, such as "the budgetary system of the Russian Federation "," budget revenues "," budget expenditures "," budget execution "and others that have a very specific legal content and the content of which could be established from the reading and interpretation of legislative terms and norms.
The disclosure of the structure of the financial activity of the state by M.V. Karaseva bases on the analysis of the legislation defining the competence of the bodies carrying out this activity, as well as the practice of its implementation.<15>.
<15>In the same place.
In this regard, the approach used in the Budget Code of the Russian Federation to designate the range of relations that make up the subject of regulation of budgetary legislation - budgetary legal relations - deserves attention. Its use in the context of determining the budgetary activity of the state is quite justified, since the latter, being regulated by the norms of law, appears precisely in the form of a system of legal relations.
According to Article 1 of the Budget Code of the Russian Federation, budgetary legal relations include:
- relations arising between the subjects of budgetary legal relations in the process of generating income and implementing expenditures of the budgets of the budgetary system of the Russian Federation, making state and municipal borrowings, regulating state and municipal debt;
- relations arising between the subjects of budgetary legal relations in the process of drawing up and considering draft budgets of the budgetary system of the Russian Federation, approving and executing the budgets of the budgetary system of the Russian Federation, monitoring their execution, implementation budget accounting, drawing up, reviewing and approving budget reporting<16>.
The above norm outlines the contours that allow for a clearer definition of the boundaries and content of budgetary activities. However, the above classification, which divides budget relations into two relatively independent, according to the legislator, groups, carries a number of disadvantages associated with a deviation from the principle of unity of classification features. The first group includes actions in relation to the main structural components of the budget as a fund of funds - revenues, budget expenditures, state and municipal borrowings and debt, which form (partially) sources of financing the budget deficit, while the second group includes actions related to the budget. as with a document, a legal act, and forming the budget process in its traditional understanding as a set of certain stages.
As a consequence, the relations of the first group largely intersect and merge with the relations of the second. For example, budget execution is a procedural form of budget expenditures, state and municipal borrowings.
In addition, if the relations of the first group reflect the structure of budgetary activity according to its functional (subject) orientation, then the relations of the second group reflect the technological sequence, stages of budgetary activity (i.e., there is a division by different reasons, which means a violation of the requirements of formal logic for the classification of concepts).
The most optimal variant of the definition of the concept of "budgetary activity of the state", which reveals all the essential aspects of the phenomenon under consideration, consists in a certain modification of the traditional formula "accumulation, distribution, use" by translating it into the language of legal terms that are legislatively enshrined.
At the same time, of course, budgetary activity cannot be reduced only to the budgetary process in its traditional and currently normatively fixed understanding, i.e. to work with the budget as a document, which is one (albeit very important) form of this activity. Budgetary activities should include all actions of the state and its bodies that directly affect the legal fate of funds both "at the entrance" to the budget and "at the exit" from it. The budget as a financial plan fixes this fate for the short-term, annual perspective (taking into account recent changes federal legislation - also for a three-year planning period), is a continuation, a special mechanism for the implementation of more stable legal norms that establish sources of funds and expenditure obligations of budgets.
In the aforementioned article 1 of the Budget Code of the Russian Federation, relations on the formation of budget revenues were first named as budgetary relations. However, as already noted, this kind of general formulation requires significant clarification of the boundaries of the concept under consideration as a manifestation of the budgetary activity of the state, primarily from the standpoint of the relationship with tax legal relations and tax activities, respectively.
There are two fundamentally different approaches to defining a position on this issue.
The first is the statement of the thesis that any activity of the state, which has as its direct subject and consequence the formation of budget revenues, is budgetary. In this interpretation, budgetary activity actually absorbs tax activity, since any actions of a tax inspector aimed at levying tax are aimed at generating budget revenues. Such a point of view has a right to exist, but it is completely at odds with the structure and logic of the development of financial legislation, in which two blocks are clearly distinguished - budget legislation and legislation on taxes and fees, each of which has its own subject of regulation.
The second approach is based on drawing a clear "watershed" between fiscal (tax) activities and budgetary activities to generate budget revenues, the line of which is determined by the subject of regulation, respectively, of legislation on taxes and fees and budget legislation. From this point of view, the legislative regulation of the regime of budget revenues, the grounds and procedure for their payment to the budget, as well as the administration of revenues are outside the scope of the budgetary activities of the state. This follows, among other things, from the design of the budgetary process, enshrined in The Budget Code RF, article 218 of which includes a very limited range of actions in the execution of the budget in terms of revenues:
- crediting to a single budget account of income from the distribution of taxes, fees and other receipts to the budget system of the Russian Federation, distributed according to the standards in force in the current financial year, established by this Code, the law (decision) on the budget and other laws of the constituent entities of the Federation and municipal legal acts adopted in accordance with the provisions of this Code, from the accounts of the Federal Treasury bodies and other budget receipts;
- return of overpaid or overly charged amounts, as well as amounts of interest for the untimely implementation of such a return and interest accrued on overly collected amounts;
- offset of overpaid or overly collected amounts in accordance with the legislation of the Russian Federation on taxes and fees;
- clarification by the administrator of budget revenues of payments to the budgets of the budgetary system of the Russian Federation;
- transfer by the Federal Treasury of funds necessary for the return (offset) of excessively paid or excessively collected amounts of taxes, fees and other payments, as well as the amounts of interest for the untimely implementation of such a return and interest accrued on the excessively collected amounts from the single accounts of the respective budgets to the corresponding accounts of the Federal Treasury, intended for accounting of receipts and their distribution among the budgets of the budgetary system of the Russian Federation, in the manner established by the Ministry of Finance of the Russian Federation.
It is the second approach that seems more reasonable, although, of course, the formation of budget revenues is not limited only to the stage of budget execution. This direction of budgetary activity consists of the following actions carried out by the legislative (representative) and executive authorities and in their totality constitute an unbreakable technological chain:
- the establishment of standards for the distribution between the budgets of revenues from receipts, which are the sources of the formation of revenues of the budgets of the budgetary system of the Russian Federation. The consolidation of budget revenues for the budgets of different levels of the budgetary system of the Russian Federation is fully or in certain shares carried out exclusively by the Budget Code of the Russian Federation and the law (decision) on the budget adopted in accordance with it and other laws of the constituent entities of the Federation and municipal legal acts (Article 40 of the Budget Code of the Russian Federation) ;
- planning budget revenues. The budget, as a financial plan approved by a legal act, determines the absolute values in monetary terms of each income of the corresponding budget calculated for the budget (financial) year, and starting from 2008 also for a longer, three-year perspective;
- execution of the budget for revenues. The content of this stage is fully disclosed in the article 218 of the RF BC, cited above.
The second (along with revenues) structural component of the budget, relevant in the study of budgetary activities, is its expenditures - funds allocated to financially support the tasks and functions of the state and local government.
The wording "implementation of budget expenditures" used in Article 1 of the RF Budget Code, of course, does not reflect all the variety of relations that the state and its bodies enter into regarding public expenditures. Just as in relation to income, budgetary activity here has a number of interrelated and interdependent manifestations.
Technologically, the first of them is the establishment of expenditure obligations. Expenditure obligations - the obligations of the Russian Federation, a constituent entity of the Federation, a municipal formation, stipulated by a law, other regulatory legal act, an agreement or an agreement, to provide individuals or legal entities, public authorities, local authorities, foreign states, international organizations and other subjects of international law with the funds of the corresponding budget (Article 6 of the BC RF). It is difficult to overestimate the importance of introducing the institution of expenditure obligations into the Budget Code of the Russian Federation. In fact, this makes any normative legal act or agreement securing the rights of certain entities to receive budgetary funds, a financial and legal act of direct action, and the budget is an auxiliary mechanism for the implementation of financial obligations of the state. In the Budget Code of the Russian Federation, the provision of paragraph 5 of Art. 83, securing the priority of the budget act over any other legislative act establishing budgetary obligations. However, the specified norm actually lost its legal significance after the publication by the Constitutional Court of the Russian Federation of the Determination of April 9, 2002 N 68-O "On request Arbitration court Of the Republic of Karelia on the verification of the constitutionality of paragraph 5 of Art. 83 of the Budget Code of the Russian Federation, Articles 4 and 11 of the Law of the Russian Federation "On the Donation of Blood and Its Components". With this definition, the Constitutional Court of the Russian Federation provided for the obligatory financing of social benefits from the federal budget, despite not only the absence of corresponding expenditures in the federal budget for 2002, but also the fundamental unresolved issue of the budget level from which this type of social expenditures should be financed. The definition was based on the previously expressed position of the Constitutional Court that the gap in legislative regulation persisting as a result of the inaction of legislative (representative) bodies of state power and representative bodies of local self-government for a long time sufficient to eliminate it, cannot serve as an insurmountable obstacle to resolving controversial issues, if the implementation of the rights arising from the Constitution of the Russian Federation depends on it and legitimate interests citizens<17>.
<17>SZ RF. 2002. N 29. Art. 3004.
In the future, by the Decree of December 4, 2003 N 415-O "At the request of a group of deputies of the State Duma on the verification of the constitutionality of part 1 of Art. 128 Federal law"On the federal budget for 2003" and subparagraph 16, paragraph 1 of Appendix 20 to this Federal Law, "The Constitutional Court of the Russian Federation also recognized the practice of suspension of legislative acts social rights and guarantees of citizens, requiring financial security <18>.
<18>Bulletin of the Constitutional Court of the Russian Federation. 2004. N 3.
A special kind expenditure obligations are obligations arising from state and municipal target programs and other program-target documents approved by regulatory legal acts. In particular, Methodological Clarifications for the Compilation of Registers of Expenditure Obligations of Budget Planning Subjects and State Extra-budgetary Funds of the Russian Federation, developed by the Ministry of Finance of Russia<19>in pursuance of the Regulation on maintaining the register of expenditure obligations of the Russian Federation, approved by the Decree of the Government of the Russian Federation of July 16, 2005 N 440<20>, federal target programs (subprograms of federal target programs) approved by the Government of the Russian Federation are attributed to the legal grounds for the occurrence of expenditure obligations.
<19>Letter of the Ministry of Finance of Russia dated February 6, 2006 N 02-13-01 / 228.
<20>SZ RF. 2005. N 31. Art. 3223.
With the onset of the fiscal year during which the corresponding expenditure obligation is due, the expenditure obligation becomes a budget obligation.
It is necessary to specially emphasize the discreet, but most important change made to the definition of the concept of "budgetary obligation" by the Federal Law of April 26, 2007 N 63-FZ "On Amending the Budget Code of the Russian Federation in terms of regulating the budget process and bringing it in line with budget legislation Of the Russian Federation of certain legislative acts of the Russian Federation "<21>... In the previous version of the Code (Art. 6), budgetary obligations were defined as "expenditure obligations, the fulfillment of which is provided for by the law (decision) on the budget for the corresponding financial year", in new edition- as "expenditure obligations to be fulfilled in the relevant financial year". The reference to the act on the budget as the only legal basis for the emergence of a budgetary obligation is excluded! This once again confirms the fundamental change in the legal role of the budget and its place in the system of normative legal acts that establish expenditure obligations.
<21>SZ RF. 2007. N 18. Art. 2117.
Planning of budget expenditures in the legal act on the budget and execution of the budget for expenditures represent a procedural form of the implementation of expenditure and budget commitments state.
At this stage, the expenditure side of the budget is formed and executed, budget lists, consolidated budget lists, budget estimates of budgetary institutions are drawn up and approved, the limits of budgetary obligations are approved and communicated to the recipients of budget funds. After that, there is an imposition of budgetary obligations on monetary obligations recipients of budget funds to their counterparties. The content of this process is determined by Article 219 of the Budget Code of the Russian Federation and includes:
- adoption of budgetary commitments;
- confirmation of monetary obligations;
- authorization of payment of monetary obligations;
- confirmation of the fulfillment of monetary obligations.
Revenues and expenditures, as you know, do not exhaust the structure of the budget, which, as a third structural element, includes sources of financing the budget deficit. This part of the budget also reflects both "incoming" funds - receipts from sources of financing the budget deficit, and "outgoing" - repayment of state and municipal debt.
Provision of receipts from sources of budget financing includes:
- determination of the limit values of the budget deficit and state and municipal debt;
- definition of conditions, purposes of borrowing;
- state and municipal debt management;
- accounting of cash balances on the budget account;
- other actions provided for by the Budget Code of the Russian Federation and regulatory legal acts of the Ministry of Finance of Russia.
The repayment of the state (municipal) debt includes the payment of the principal amount of the debt. Interest payments and debt servicing are carried out within the framework of the execution of the expenditure budget.
Finally, an independent type of budgetary activity is budgetary control.
Budget control is not only an organizational form of ensuring compliance with budget legislation, but also has a very specific financial content, which is expressed in financial coercive measures applied as a result of control, including:
- blocking of expenses;
- withdrawal of budgetary funds;
- suspension of transactions on accounts with credit institutions;
- imposition of a fine;
- accrual of penalties.
Summing up the above analysis of the content and boundaries of budgetary activity, it is necessary to emphasize: the object (subject) of budgetary activity is the money circulating through the budgets, and the content is the actions and decisions of the state of its bodies that directly affect the movement of these funds, their legal fate.
The use of terms formally defined in the legislation allows you to remove many inaccuracies and questions that arise when using economic concepts"distribution" and "use" of funds. For example, when establishing expenditure obligations of the budget, the legal grounds for the distribution of budgetary funds are determined. In the budget, budgetary funds in absolute sums of money are distributed according to the directions of spending, as well as to the main administrators of budgetary funds. At the stage of budget execution, when approving budget lists and a consolidated budget list, budget funds are distributed to their recipients. Acceptance of budgetary obligations (by concluding state (municipal) contracts, other contracts with individuals and legal entities) is the moment of the beginning of the use of budgetary funds, since it is at this moment that they are associated with the ultimate goal of their destination.
The budgetary activity of the state can be defined as the actions of the state, its bodies and officials to form budget revenues, establish expenditure obligations, plan and implement budget expenditures, ensure receipts from sources of financing the budget deficit, repay state and municipal debt, and exercise budgetary control.
The opinion is expressed that budgetary federalism is a system of relations (legal, political, economic, budgetary, tax, etc.) aimed at finding a balance of interests of government bodies at all levels in order to provide the population with budgetary services in a volume, quality not lower than the guaranteed minimum throughout territory of the country.
In this case, inter-budgetary relations are considered as one of the constituent parts of budgetary federalism.
So, the Constitution of the RSFSR of 1925 contained section. V, including ch. 7 "On budgetary law", which guaranteed tax and non-tax sources of budget revenues.
The Constitution of the RSFSR in 1937 was supplemented by an independent chapter. IX "The budget of the Russian Soviet Federative Socialist Republic", which clearly defined the mechanism for the formation of budgets of all types.
So, the budgets of autonomous regions, national and administrative districts, district, city and village Councils included income from the local economy, deductions from income received on their territory government revenues, as well as receipts from local taxes and fees in the amounts established by the legislation of the USSR and the RSFSR (Article 106 of the Constitution of the RSFSR).
The 1978 Constitution of the RSFSR even more regulated relations in the field of budget law. It contained sect. VIII “State plan for the economic and social development of the RSFSR. State Budget of the RSFSR ".
In Art. 160 indicated that the delineation of revenues and expenditures of the state budget of the RSFSR between the republican budget of the RSFSR, the state budgets of the autonomous republics and local budgets determined by the Law of the RSFSR on the budgetary rights of the RSFSR, autonomous republics and local Soviets of People's Deputies.
Absence in modern conditions at the level of constitutional regulation of clearly distributed powers between the Russian Federation and its subjects gives rise to the need for additional settlement of these issues in federal law: to assign to the subjects the powers that they are obliged to perform at the expense of their budget and for the implementation of which they are responsible to the population.
The rest of the powers on the subjects of joint jurisdiction remain with the federal center and can be transferred to the subjects of the Federation only together with the corresponding financial resources.
This approach is due to the established practice, when the leaders of the regions, not realizing their duties, shift the responsibility for their own inaction on the federal center.
The lack of a clear delineation of powers of federal, regional and local authorities allowed the constituent entities of the Russian Federation to assign responsibility for solving regionally significant problems to federal or local authorities.
At the same time, the subjects of the Federation have at their own disposal the funds provided by the budget for solving these problems.
The constitutional consolidation of revenue sources will give budgets greater stability.
Therefore, it is advisable to fix in the text of the Constitution three levels of budgets: federal, regional and local, indicating their sources of income.
According to Part 4 of Art. 15 of the Constitution of the Russian Federation, two categories of international legal norms have been introduced into the Russian legal system: generally recognized principles and norms of international law and international treaties. This is reflected in Art. 4 BC RF.
In accordance with Art. 57 of the Constitution of the Russian Federation, international treaties on taxation issues can be applied only after their ratification by the Federal Assembly of the Russian Federation.
The Constitution of the Russian Federation sets out the main milestones in the budgetary process.
Article 104 of the Constitution of the Russian Federation has determined the range of subjects that have the right to initiate legislation.
However, in part 3 of Art. 104 highlights the list of bills that can be submitted to the State Duma of the Federal Assembly of the Russian Federation only if there is an opinion of the Government of the Russian Federation.
These include bills on the introduction or abolition of taxes, exemption from their payment, on the issuance of government loans, on changing the financial obligations of the state, and other bills providing for expenses covered by the federal budget.
This is due to the fact that in accordance with paragraphs "a" and "b" Part 1 of Art. 114 of the Constitution of the Russian Federation The Government of the Russian Federation develops and submits to the State Duma the federal budget and ensures its implementation; submits to the State Duma a report on the execution of the federal budget; ensures the implementation of a unified financial and tax policy in the country.
Therefore, no new draft laws affecting budgetary legal relations should remain without the control of the Government as a body that bears constitutional responsibility for the formation and implementation of the budget.
According to Part 4 of Art. 105 of the Constitution of the Russian Federation, a federal law is considered approved by the Federation Council in two cases: if more than half of the total members of this chamber, or if within 14 days it has not been considered by the Federation Council.
However, for the budgetary process, the second option is excluded: according to Art. 106 of the Constitution of the Russian Federation, federal laws adopted by the State Duma on the following issues are subject to compulsory consideration in the Federation Council: a) the federal budget; b) federal taxes and fees; c) financial, currency, credit, customs regulation, money issue, etc.
Thus, the budgetary legislation is placed under the full control of the Federal Assembly - the parliament of the Russian Federation.
The most important sources of budgeting are legally established taxes and fees.
For the first time, the Constitution of Russia establishes the obligation of everyone to pay legally established taxes and fees (Article 57).
This provision corresponds to Art. 29 of the Universal Declaration of Human Rights, which recognizes that everyone has responsibilities to a society in which only the free and full development of the individual is possible.
This obligation has never been enshrined in the constitutions of the Soviet period before.
This is explained by the fact that under the conditions of the domination of socialist property, the overwhelming part of the state budget was formed at the expense of revenues from socialist enterprises and organizations. Personal taxes were very small.
Local governments exercise their powers in the tax area only in accordance with federal laws.
Items 2 - 4 of Art. 5 of the Tax Code of the Russian Federation detail the constitutional provision on not giving retroactive effect to acts of tax legislation: the rules on retroactive effect are extended not only to taxpayers, but also to other participants in tax legal relations.
In cases where the newly adopted law establishes a softer liability for a tax offense than was established by the earlier legislation on taxes and fees, then the liability established by this law applies for the corresponding offense committed before the entry into force of the new law.
As noted in the ruling of the Constitutional Court of the Russian Federation of October 8, 1997 No. 13-P, the constitutional provision prohibiting retroactive acts of tax legislation is designed to ensure stability in taxation relations, to give confidence to taxpayers in the stability of their legal and economic situation.
The Constitutional Court of the Russian Federation protects principle 15 of budgetary federalism in terms of harmonizing the interests of the Federation and its constituent entities. “The federal legislator did not observe the principle of harmonizing the interests of the Russian Federation and its subjects.
FROM JUDICIAL PRACTICE Such violations were committed, for example, during the passage of the Federal Law of December 31, 2001 No. 198-FZ "On Amendments and Amendments to tax code Of the Russian Federation and some legislative acts of the Russian Federation on taxes and fees ”. The most important bill that significantly changed the methodology of the regional unified tax on imputed income, providing for a significant increase in the tax burden for small businesses and the withdrawal from the budgets of the constituent entities of the Federation of 30% of its total amount, after submission to the State Duma to the state authorities of the constituent entities of the Russian Federation, for example Stavropol Territory, was not directed. After being adopted in the first reading, it entered the State Duma of the Stavropol Territory a week (instead of the month established by the law) before the expiration of the deadline. Thus, the legislative body of a constituent entity of the Russian Federation was deprived of the opportunity to express its attitude to the draft law on matters of joint jurisdiction, which in this regard was adopted without coordinating the interests of the Federation and the interests of its constituent entity as legislative act on issues of jurisdiction of the Russian Federation.