Lectures “The budget system of the Russian Federation. Problems and directions of functioning of the budget system of the Russian Federation Basic principles of functioning of the budget system

The budget system of the Russian Federation is a combination of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and the budgets of state off-budget funds, based on economic relations and the state structure of the Russian Federation and enshrined in law.

In accordance with the Constitution and the Budget Code of the Russian Federation, the budget system of the Russian Federation consists of three levels (Fig. 6).

Figure 6 - The structure of the budget system of the Russian Federation

The budgets included in the budget 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 budgets of the constituent entities of the Russian Federation.

The set of budgets of all levels of the budget system of the Russian Federation is consolidated budget of the Russian Federation .

The main parameters of the budget system of the Russian Federation are discussed in Table 7.

Table 7 - Main parameters of the budget system of the Russian Federation

billion rubles

The characteristic of the budget system involves determining not only the composition of the budgets included in it, but also the principles of its construction, the relationship of budgets and their interaction.

In Art. 28 of the Budget Code of the Russian Federation defines the following principles of the budget system of the Russian Federation:

1) the unity of the budget system;

2) differentiation of incomes, expenses and sources of financing budget deficits between the levels of the budget system;

3) independence of budgets of different levels;

4) equality of budgetary rights of subjects of the Russian Federation and municipalities;

5) completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds;

6) budget balance;

7) the effectiveness and efficiency of the use of budgetary funds;

8) general coverage of budget expenditures;

9) transparency (openness);

10) reliability of the budget;

11) targeting and targeted nature of the use of budgetary funds;

12) jurisdiction over budget expenditures and unity of the cash desk.

1.The unity of the budget system - this is the unity of the legal framework, 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. Separation of incomes, expenses and sources of financing budget deficits between the levels of the budget system of the Russian Federation means assigning (in whole or in part) the relevant types of income and powers to make expenditures and determine the sources of budget financing for the authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.

3.Independence, the most important principle of all budgets, which means:

The right of legislative (representative) bodies of state power and local governments at each level of the budget system to independently carry out the budget process;

Availability of own sources of income for the budgets of each level of the budget system, determined in accordance with the legislation of the Russian Federation;

Legislative consolidation of budget revenues regulating, powers to form revenues of the relevant budgets;

The right of public authorities and local self-government bodies to independently determine the directions of spending the funds of the relevant budgets;

The right of public authorities and local self-government bodies to independently determine the sources of financing the deficits of the respective budgets;

Inadmissibility of withdrawal of revenues additionally received in the course of implementation of laws (decisions) on the budget, amounts of excess revenues from budget expenditures and savings on budget expenditures.

4. The principle of equality of budgetary rights of subjects of the Russian Federation and municipalities means:

Determination of the budgetary powers of public authorities of the constituent entities of the Russian Federation and local governments,

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.

5. Completeness of reflection of incomes and expenses of budgets, budgets of state non-budgetary funds assumes that all revenues and expenditures of budgets, budgets of state extra-budgetary funds and other mandatory receipts are subject to reflection in the budgets, budgets of state extra-budgetary funds without fail and in full. All state and municipal expenses are subject to financing from budgetary funds, funds from state non-budgetary funds accumulated in the budgetary system of the Russian Federation.

6. Balanced budget means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from the sources of financing its deficit.

7. To achieve the effectiveness and efficiency of the use of budgetary funds when drawing up and executing budgets, the authorities and recipients of budgetary funds should proceed from the need to achieve the desired results using the amount of funds determined by the budget.

8.Total cost coverage - all budget expenditures must be covered by the total amount of income from the sources of financing its deficit.

9.Transparency (openness) suggests:

Mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative (representative) bodies of state power, local governments;

Mandatory openness to society and the media for consideration and decision-making procedures on draft budgets, including on issues that cause disagreement either within the legislative (representative) body of state power, or between the legislative (representative) and executive bodies of state power.

10. Budget credibility- this is the reliability of the forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures.

11. Targeting and targeted nature of the use of budgetary funds means that budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.

12. The principle of subordination of budget expenditures means that the recipients of budgetary funds have the right to receive budgetary appropriations and limits of budgetary obligations only from the main manager (manager) of budgetary funds in whose jurisdiction they are.

Unity of cash desk means the crediting of all cash receipts and the implementation of all cash payments from a single budget account.

Relations between authorities of various levels arise regarding the formation and use of budgetary funds, such relations are called interbudgetary relations . Otherwise, interbudgetary relations are an objectively determined system of providing financial assistance to regional and local authorities that are not provided with sufficient funds to exercise their powers.

Interbudgetary relations include the following main elements:

Differentiation of expenditure obligations between different levels of government;

Differentiation and distribution of income between the budgets of the budgetary system of the state;

Interbudgetary redistribution of funds.

Interbudgetary relations in the Russian Federation are built on the basis of budgetary federalism.

Fiscal federalism – relations in a state with a federal structure between different levels authorities in terms of delineation of budgetary rights and powers, taxes and other budget revenues and expenditures.

The main principles of fiscal federalism include:

Combination of interests of all subjects of budget legal relations at all levels of the budget system;

Equality of budgetary rights of subjects of the federation;

A clear delineation of functions and powers between authorities of different levels;

Independence of each budget included in the budget system;

Transparency of intergovernmental relations.

In the Russian Federation, these principles are not fully implemented. A high degree of centralization of budgetary resources at the federal level remains, the independence of the vast majority of regional and local budgets is formal. AT last years Expenses of these budgets are growing at an extremely fast pace due to the transfer of spending authority to the regional and local levels without an adequate transfer of revenue sources. This leads to an imbalance in most local budgets, an increase in their deficits and an increase in municipal debt.

There are the following models of fiscal federalism :

Centralized Model Budgetary federalism involves the delimitation of the powers of budgets for expenditures that are not accompanied by the presence of their own sources of income. Under these conditions, the financing of territorial programs is carried out at the expense of centralized funds of the federal budget. The independence of the functioning of the lower levels of the public sector has been reduced to a minimum.

decentralized model budgetary federalism is determined by the recognition of a high degree of independence of regional and local budgets. Financial assistance from higher budgets has been reduced to a minimum. Powers in the sphere of expenses are equal to powers in the sphere of incomes. However, with this model, the implementation of a unified financial and economic policy within the state is difficult, since the federal authorities experience difficulties in controlling macroeconomic state programs, and the actions of regional and local authorities may conflict with the federal center.

For combined models Fiscal federalism is characterized by the following features:

1. Using horizontal and vertical budget equalization ( vertical alignment implies a correspondence between the volume of revenues and expenditures of budgets and the repayment of budget deficits at the expense of the federal budget; horizontal alignment implies a proportional distribution of the tax burden between the subjects of the federation to reduce the inequality of tax opportunities of different territories).

2. Increasing responsibility federal center for creating conditions for the socio-economic development of the regions, which reduces the independence of the regions and increases the need for control by the center.

3. A significant share of budget transfers from higher budgets to lower ones.

The existing budgetary federalism in Russia gravitates towards a centralized type, where subjects have varying degrees budgetary independence (i.e. high or low opportunities for the formation of the revenue side of the budget).

On this basis, all subjects of the Russian Federation can be divided into donors and recipients. Donor regions have a high degree of budget independence and, despite the fact that approximately 50% of taxes are paid to the federal budget, they finance their needs only from their own revenues (not financial assistance). The recipient regions have a low degree of budgetary independence, and their incomes necessarily contain financial assistance (up to 80%), their needs are financed mainly from federal budget revenues.

In all states with a federal structure, the following main problems in the relationship between levels of government can be identified.

1. The problem associated with determining the income of each of the budget levels. Today in Russia, tax revenues are increasingly concentrated in the federal budget, which forms the "tax scissors" that characterize the process of "pumping" the tax potential into the federal budget.

2. The problem associated with the definition of spending authority. With the simultaneous concentration of income in the center, the bulk of socially significant tasks are "dumped" to the level of the subjects of the Federation and local authorities, as a result, all budgets of the lower levels of government have a deficit. As a result, sub-federal budgets have a time gap between the movement Money from the regional budget to the federal and from the federal to the subfederal. Therefore, the subjects are forced to use credits and loans to cover the gap.

In Russia, the problems of budgetary federalism have become so acute that with the passive role of the state among a number of regions, multiple increases in gaps in the level of incomes of their population and economic development have been created.

The main financial base for the activities of all public authorities and local governments in Russia, directly in the field of social and economic development of the respective territories, is the country's budget system. The process of formation of the budget system in Russia began with the simultaneous formation of democracy in the state and became one of the main factors in the political and economic development of the country.

Recently, the organization of budgetary relations in Russia has undergone significant changes: the allocation of three levels of the budgetary system; replacing the old principles of its construction with new ones; carrying out the first systemic reform in terms of relations between budgets; continuation of the process of delimiting the powers of budgets between authorities of different levels. All of the above changes allow us to conclude that the level of relations between the links of the budgetary system of the Russian Federation has already been transferred to a different qualitative mode - a more rational mode of functioning.

However, the final completion of the formation of the modern budget system in Russia is still far away. Until now, almost all elements of the budget system have been subjected to well-founded criticism: the principles of construction, methods of budget equalization, the legal framework, the existing mechanism for delimiting spending powers between authorities at different levels, the structure and composition of revenues of territorial budgets, etc.

This topic is relevant in that the study and understanding of the mechanisms and principles of the budget system, the principles of the budget structure, the norms of budget law, as well as the study of issues of budget control, budget powers, responsibility for violating budget legislation, all this has become essential for modern financiers, economists , lawyers, representatives of public authorities at all levels, as well as citizens and entrepreneurs, in order to develop directions and proposals for improving the budget system in our country.

In modern times, there are certain problems associated with the functioning of the budget system, which can be divided into two broad groups. The first group includes problems that are determined by the federal structure of the country: issues related to the improvement of interbudgetary relations and the system of budgetary federalism. If you pay attention to these shortcomings, then you can gradually stabilize the Russian economy, strengthen it, increase the manageability of the current market system and, subsequently, optimize the structure of income and expenditures of all budgets.

The second group of problems that arise from the first can include all financial ones. Such financial aspects of the budget structure as balancing the budget, optimizing budget expenditures, increasing the level of budget revenues, managing public debt directly affect the quality of life of citizens, the socio-economic level of the country. When forming the federal budget, forecast inflation rates are taken into account, thus they cannot be exceeded. The growth rate of the economy should be higher than the growth rate of non-interest expenses. Thus, there is a need for a comprehensive accounting of the budgetary implications of ongoing structural reforms in the social sphere and economy. Otherwise, the budget will be a factor of macroeconomic instability. All of the above indicators determine the effectiveness of the economic policy pursued by the state.

According to foreign economists, the most pressing problems faced by the budget system of our state are the following. First, a significant oil and gas deficit continues to persist. Our budget system is highly dependent on the situation on the world raw material markets. As a result, the possibilities for budgetary maneuver, which is carried out to increase spending in areas that determine the development of the country's economy, are significantly limited.

Secondly, to stimulate the development of the economy, the structure of budget expenditures is not optimal. Obviously, the funds allocated from the budget for the implementation of infrastructure projects that meet the needs of economic development, projects in the field of science and education, that is, in areas that determine the shape of the Russian economy, are not enough.

Thirdly, the financial and economic substantiation of decisions that lead to new spending obligations is carried out at a rather weak level. An assessment of the long-term consequences after the adoption of new obligations for the socio-economic development of the country, how they will be interconnected with other areas of state policy and how they will affect the volume of existing obligations, is not of sufficient quality.

Fourthly, in most cases, the ongoing budget expenditures are distinguished by their low efficiency, the socio-economic effect and the result that is obtained as a result is disproportionate to the amount of funds that were spent for certain purposes.

Fifth, interbudgetary relations are not sufficiently focused on providing incentives for state authorities of the constituent entities of the Russian Federation and local governments to create conditions for investment and entrepreneurial activity, which, quite objectively, are an integral part of increasing local revenues and budget revenues of the constituent entities of the Russian Federation.

Sixth, the budget policy remains incomprehensible to the population: the essence of specific decisions and actions of state authorities in this area, their necessity are not disclosed properly.

Seventh, constant fragmentary changes in tax legislation. Even the constant improvement of taxation conditions for entrepreneurial activities implies constant monitoring of changes and frequent adjustments to financial and economic activity plans, which causes additional costs. Such constant changes and their expectation create an obstacle to the implementation of investment projects in the long term, due to the low ability to predict tax costs when drawing up business plans.

The severity of pressing problems, the scale and complexity of policy tasks in the socio-economic sphere indicate the need for a significant increase in the level of long-term management of society's finances and the economy, as well as the development of basic proposals for improving the Russian budget system. When implementing the budget policy for 2014 and the medium term, as well as to fulfill the tasks set, it is necessary to be based on the following main directions and proposals for improving the country's budget system.

Budgetary policy should act as the most effective tool for implementing the state's socio-economic policy. The mechanisms of social and economic policy must have accurately calculated, reliable budget support. It is absolutely unacceptable when the results of the implementation of measures of state socio-economic policy are summed up separately and the results of budget execution are separately summed up.

The formation and execution of the budget should take place on the basis of state programs, which will help achieve the goals of socio-economic policy and ensure public control over this process. The transition to the so-called "program budget" should be carried out in full, starting with the federal budget for 2014 and for the planning period of 2015 and 2016. In addition, this transition should be accompanied by the introduction of a modern state integrated information system management of public finances "Electronic budget", which will allow you to move to a qualitatively new level of public finance management and create tools for making informed management decisions in order to increase the effectiveness and efficiency of budget expenditures. It is important to pay due attention to the validity and thoughtfulness of the methods of resource provision and implementation of state programs, their relationship with the strategic goals of the state socio-economic policy.

It is also necessary to improve the quality of state and municipal services provided to the population. First of all, it is necessary to pay attention to the most important areas for society - this is health care, education, culture. The living conditions of the population, first of all, depend on successful actions in these areas. The effectiveness of the implementation of budget expenditures in the above areas is rightly taken into account when assessing the quality of the investment climate, since these expenditures are equated with investments in human capital.

Required to pay Special attention ensuring fiscal sustainability and macroeconomic stability. Instability factors such as budget deficits and high inflation should be the target of fiscal policy instruments designed to counteract them. Improving the investment and business climate without this will be impossible.

Quite important is the need to determine the parameters for the further development of the pension system, ensuring its long-term balance and reliability, taking into account demographic changes in the structure of the population. The tax system of the country should be focused on improving the quality of the investment climate, improving the structure of the economy and increasing its competitiveness, especially in the markets of high-tech, science-intensive products, as well as the rise of entrepreneurial activity.

A new stage in the development of interbudgetary relations should be realized. The main task is to expand the independence and responsibility of the regions, including securing the rights of the constituent entities of the Russian Federation to determine the categories of citizens in need of support in federal legislation. Also important point is the need to ensure openness and transparency of the budget process and the budget itself as a whole for society.

Thus, having taken note of and implemented all these proposals, it is possible to move to a new highly developed level of development and structure of the budget system in our country that meets modern requirements. At the same time, this transition will not be inferior to the systems of other developed countries at all, ensuring at the same time an effective economic policy and a decent position in the social sphere.

The budget system of any country is built in accordance with certain principles, and their composition is determined, first of all, by the level of development of democratic principles in governing the country.

According to the Budget Code of the Russian Federation, the budget system of the Russian Federation is based on 11 principles:

1. Unity of the budget system of the Russian Federation;

2. Differentiation of income and expenses between the levels of the budget system of the Russian Federation;

3. Independence of budgets;

4. Equality of budgetary rights of subjects of the Russian Federation, municipalities;

5. Completeness of reflection of incomes and expenditures of budgets, budgets of state off-budget funds;

6. Balanced budget;

7. Efficiency and economy in the use of budgetary funds;

8. General (cumulative) coverage of budget expenditures;

9. Glasnost;

10. Credibility of the budget;

11. Targeting and targeted nature of budget funds.

It should be noted that the first four principles relate to the construction of the RF budget system; the principles of "efficiency and economy in the use of budget funds" and "targeting and targeted nature of budget funds" - to the organization of the system of budget financing, and the remaining principles - to the organization of the budget process. Thus, Article 28 of the RF BC refers to heterogeneous principles, some of which determine the construction of the budget system, others - the nature of its functioning.

The principle of unity of the budget system of the Russian Federation means:

the unity of the budgetary legislation of the Russian Federation;

· the unity of the principles of organization and functioning of the budgetary system of the Russian Federation;

unity of forms of budget documentation and reporting;

unity of the budget classification of the budget system of the Russian Federation;

unity of sanctions for violation of the budgetary legislation of the Russian Federation;

a unified procedure for establishing and fulfilling expenditure obligations;

· a unified procedure for the formation of revenues and the implementation of expenditures of budgets of different levels of the budget system of the Russian Federation;

· maintenance of budgetary accounting and reporting of budgets of different levels of the budgetary system of the Russian Federation and budgetary institutions.

The content of the principle of unity of the modern budget system of the Russian Federation is radically different from the principle of unity of the budget system in the conditions of the administrative-command system of economic management, which meant the consolidation of all budgets in a single budget and its approval in the form of a law. In contrast to this model, the modern budget system of the Russian Federation can be represented as a “disassembled nesting doll”, all the components of which are at the disposal of various state authorities and local governments and are approved by separate laws (decisions) on the corresponding budget. Therefore, the principle of unity means only the creation of a unified legal and organizational basis for the functioning of the budget system and implies the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process in the Russian Federation, sanctions for violating the budget legislation of the Russian Federation, a unified procedure for financing expenditures of budgets of all levels, as well as accounting of funds from budgets of all levels.

However, many economists note that the legitimacy of maintaining this principle of building a budget system is questionable. Firstly, this principle seems illogical, since any system is one. Secondly, in the conditions of the Soviet centralized management system, this principle was filled with real content, since each budget of any government body was not independent, but was an integral part of the unified State Budget of the USSR. In modern conditions, this principle not only cannot work, but is also the antipode of the principle of independence of budgets. Therefore, we can say that Article 29 of the RF BC does not reveal the principle of unity itself, but the conditions that create a single legal space for the functioning of the budget system of the Russian Federation.

The principle of independence of budgets means:

· the right and obligation of public authorities and local self-government bodies to independently ensure the balance of the relevant budgets and the efficient use of budgetary funds;

The right and obligation of public authorities and local self-government bodies at the appropriate level of the budget system of the Russian Federation to independently carry out the budget process, with the exception of cases of the introduction of a temporary financial administration (in relation to the constituent entities of the Russian Federation, it applies from 01.01.2007, and for municipalities - from 01.01. 2008);

· the right of public 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 budget system of the Russian Federation;

· the right of public authorities and local self-government bodies to independently determine the forms and directions of spending budget funds (with the exception of expenses financed by subsidies and subventions from 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 budget system of the Russian Federation, or at the expense of consolidated budgets, or without determining the budget, at the expense of which the corresponding expenditure obligations must be fulfilled;

· inadmissibility of direct fulfillment of spending obligations of public authorities and local governments at the expense of budgets of other levels;

Inadmissibility of introduction of decisions and changes in the budgetary legislation and / or legislation on taxes and fees, leading to an increase in expenses and / or a decrease in revenues of budgets of other levels without amending laws (decisions) by state authorities and local governments during the financial year on relevant budgets providing for compensation for increased costs or compensation for reduced revenues;

· Inadmissibility of withdrawal during the financial year of additional revenues and savings on budget expenditures received as a result of the effective execution of budgets.

The implementation of the principle of independence is closely related to the application of the principle of delimitation of income and expenditure between the levels of the budget system of the Russian Federation.

It means fixing, in accordance with the legislation of the Russian Federation, income and expenses for the budgets of different levels of the budget system of the Russian Federation, as well as determining the powers of state authorities and local governments to generate income, establish and fulfill spending obligations. Consolidation of powers to implement expenses is carried out on the basis of the Constitution of the Russian Federation, the Budget Code of the Russian Federation and other legislative acts. The division of income between budgets is based on the division of taxes by levels of government, quotas for tax rates and tax revenues. At the same time, the independence of budgets in the Russian Federation can only be achieved by combining the methods of delimiting revenues with the methods of distributing revenues and redistributing budgetary funds.

The principle of equality of budgetary rights of subjects of the Russian Federation, municipalities was introduced into the principles of the budgetary system of the Russian Federation by the Federal Law of August 20, 2004 No. 120-FZ “On Amendments to the Budget Code of the Russian Federation in Regulating Interbudgetary Relations”.

It can be attributed to the principles of building the budget system of the Russian Federation, since:

· expresses one of the parties of budgetary federalism in the conditions of asymmetric federation;

The principle follows logically from the provision fixed in the Constitution of the Russian Federation on the equality of rights of all subjects of the Russian Federation in their relations with federal government bodies.

The principle of equality of budgetary rights of constituent entities of the Russian Federation, municipalities means determining the budgetary powers of state authorities of constituent entities of the Russian Federation and local governments, establishing and fulfilling spending obligations, generating tax and non-tax revenues of the budgets of constituent entities of the Russian Federation and local budgets, determining the volume, forms and procedure for providing interbudgetary transfers in accordance with the uniform principles and requirements established by the RF BC.

At the same time, contracts and agreements between federal state authorities and state authorities of the constituent entities of the Russian Federation, federal and subfederal state authorities and local governments that do not comply with the RF BC are invalid.

The principle of completeness of reflection of incomes and expenses of budgets, budgets of state off-budget funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds, are subject to reflection in the budgets, budgets of state extrabudgetary funds without fail and in full. All state and municipal expenses are to be financed from budgetary funds, funds from state non-budgetary funds accumulated in the budgetary system of the Russian Federation.

Tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments are fully accounted for separately for budget revenues, budgets of state off-budget funds and for expenditures of budgets, budgets of state extra-budgetary funds, with the exception of deferrals and installment plans for the payment of taxes and other obligatory payments provided within the limits of current financial year.

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.

The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or to achieve the best result using the amount of funds determined by the budget.

The principle of general (cumulative) coverage of expenditures means that all budget expenditures must 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 income from target budget funds, funds from target foreign loans, and also in the case of centralization of funds from the budgets of other levels of the budget system of the Russian Federation.

The principle of publicity means:

Mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative (representative) bodies of state power, local governments;

· Mandatory openness to society and the media for consideration and decision-making procedures on draft budgets, including on issues that cause disagreement either within the legislative (representative) body of state power, or between the legislative (representative) and executive bodies of state power.

The principle of budget reliability means the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures.

The principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific recipients of budgetary funds with an indication of their direction to finance specific goals.

Any actions that lead to a violation of the targeting of funds provided for by the budget or to their direction for purposes not indicated in the budget when allocating specific amounts of funds are a violation of the budget legislation of the Russian Federation.

The totality of all types of budgets of the Russian Federation forms a consolidated budget (with the exception of the budgets of state non-budgetary funds, excluding interbudgetary transfers).

The term "consolidated budget" is used to refer to the set of budgets of the relevant territory (Russia as a whole; a constituent entity of the Russian Federation; a municipal formation that has an administrative-territorial division). The consolidated budget is compiled for the purposes of forecasting, analyzing the emerging proportions in the public sector. It is mandatory to submit it to the legislative (representative) authorities in a package of documents accompanying the budget bill, but, unlike the budget, it is not approved by law.

Thus, the functioning of the budget system of the Russian Federation is based on 11 principles that are reflected in the RF Budget Code. At the present stage, these principles are implemented mainly through the organization and functioning of the treasury system of budget execution.

In the context of the gradual expansion of the autonomy and responsibility of the authorities in the budget process, the importance of principles common to the budget system of the Russian Federation, which become norms of direct action, increases. The Draft Federal Law “On Amendments to the Budget Code of the Russian Federation in Regulating the Budget Process and Recognizing Certain Legislative Acts of the Russian Federation as Invalid” proposes a number of amendments to Chapter 5 of the Budget Code. The draft law proposes to introduce new principles of "unity of cash" and "subordination of expenses".

The principle of "unity of cash" provides full transparency in the formation and use of budgetary funds, significantly increases the manageability of state (municipal) finances. This principle legally confirms the need to carry out all budgetary operations within the framework of a single account of the corresponding budget.

The introduction of the “principle of subordination” is due to the need to strengthen responsibility for the fulfillment of budgetary obligations, eliminate duplication of individual powers, and establish a transparent and clear subordinate network of the main manager of budgetary funds.

The legal grounds are established, in accordance with which the jurisdiction of the recipient of budgetary funds is determined by the main manager (manager) of budgetary funds.

The possibility of implementing the functions of the manager of budgetary funds by organizations subordinate to executive authorities of other levels is excluded, and the functions of managing budgetary funds by such organizations should be transferred to the relevant main managers of budget funds.

In addition, it is proposed to clarify the wording of the principle of “completeness of the reflection of income, expenses and sources of financing the budget deficit” and the principle of “general (cumulative) coverage of expenses”, which will ensure their observance and, consequently, increase the transparency of the budgets of the budget system of the Russian Federation, consolidate budget funds with for their efficient and effective use.

The definition of the principle of "efficiency and economy in the use of budgetary funds" is being clarified in order to be more focused on the implementation (taking into account the established terminology) of the concept of increasing the effectiveness of budget expenditures, as well as the principle of "publicity", "transparency (openness)".

The state budget is a centralized fund of financial resources, a financial plan of the state, which has the status of a law for the corresponding financial year, a form of formation and spending of funds intended for financial support of the activities of the state and local self-government.

Through the state budget, a part of the gross national product is redistributed through the accumulation and mobilization of funds, the allocation and use of financial resources.

The state budget is the central link in the financial system of the Russian Federation. He plays active role in the functioning of the economy, its progressive and dynamic development.

The budget system of the Russian Federation(Fig. 6.1) consists of budgets of three levels:

1) the federal budget and the budgets of state off-budget funds;

2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

3) local budgets.

The federal budget and the budgets of state off-budget funds are developed and approved in the form of federal laws; the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds - in the form of laws of the constituent entities of the Russian Federation; local budgets are developed and approved by legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities.

State extra-budgetary Fund - a centralized fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to exercise the rights of citizens to pensions, social insurance, social security, health care and medical care.

The federal budget and the consolidated budgets of the constituent entities of the Russian Federation are consolidated budget of the Russian Federation. The budget of a constituent entity of the Russian Federation and the consolidated budgets of municipalities located on its territory are consolidated budget of the constituent entity of the Russian Federation. The budget of the municipality and the budgets of the municipalities located on its territory are consolidated budget of the municipality. Target budget funds are formed as part of the budget.

Fig.6.1. Scheme of the budget system of the Russian Federation

Target budget fund - a centralized fund of funds created at the expense of income used for its intended purpose, or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate.

The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund.

Principles of functioning of the budget system:

unity of the budget system;

· differentiation of incomes and expenses between levels of the budgetary system;

independence of budgets;

completeness of reflection of incomes and expenditures of budgets, as well as state non-budgetary funds;

balance of budgets;

Efficiency and economy of the use of budgetary funds; general or cumulative coverage of budget expenditures;

publicity;

The credibility of the budget

· targeting and targeted nature of the use of budgetary funds.

Consider the content of the basic principles of the budget system.

1. Unity of the budget system: unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, a unified procedure for financing expenditures from budgets of all levels of the budget system, accounting for federal budget funds, budgets of constituent entities of the Russian Federation and local budgets.

2. Separation of income and expenses between the levels of the budget system: fixing the corresponding types of income in whole or in part and the authority to make expenses for the state authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and local self-government.

3. Independence of budgets assumes: 1) the right of legislative and representative bodies of state power and local governments at each level of the budget system to independently carry out the budget process; 2) availability of own sources of income for the budgets of each level of the budget system; 3) legislative consolidation of regulatory revenues of budgets, powers to form revenues of the relevant budgets; 4) the right of state authorities and local self-government bodies to independently determine the directions of spending funds, sources of financing the deficits of the corresponding budgets; 5) the inadmissibility of the withdrawal of income additionally received in the course of the implementation of laws on the budget, the amounts of excess income over budget expenditures and the amounts of savings on budget expenditures; 6) the inadmissibility of compensation at the expense of the budgets of other levels of the budgetary system for losses in income and additional expenses that have arisen in the course of the implementation of laws on the budget, except in cases related to changes in legislation.

4. Completeness of reflection of incomes and expenses of budgets and state non-budgetary funds: all revenues and expenditures of budgets and state extra-budgetary funds and other obligatory receipts are reflected in the budgets and state extra-budgetary funds in full. All state and municipal expenses are to be financed from budgetary funds, state non-budgetary funds accumulated in the budgetary system.

Tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments are fully accounted for separately for income and expenditure of budgets and state off-budget funds.

5. Budget balance: the volume of budgeted expenditures should correspond to the total volume of budget revenues and receipts from sources of financing its deficit. In this case, there may be a deficit of income and expenditure, as well as a primary budget surplus.

6. Efficiency and economy of the use of budgetary funds: when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget.

7. Total or cumulative cost coverage: all budget expenditures must 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 can be used to finance certain budget expenditures only when target budget funds are financed, as well as in the case of centralization of funds from budgets of other levels of the budget system.

8. Publicity means: 1) publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution; 2) openness of procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative or representative body of state power, or between the legislative or representative and executive bodies of state power.

9. Budget credibility: reliability of forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures.

10. Targeting and targeted nature of budgetary funds: budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.

The foundations of the budget 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 districts. Constitution of the Russian Federation. 1993 Art. 71 and Art. 132

In accordance with the Constitution of the Russian Federation and the Budget Code, the budget system of the Russian Federation consists of three levels:

Federal budget budgets of state non-budgetary funds.

Budgets of subjects of the Russian Federation and budgets of territorial state non-budgetary funds.

local budgets.

The budget 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 budgets of the cities of Moscow and St. Petersburg, one regional budget of the autonomous region, 10 district budgets, autonomous districts and about 29 thousand local budgets.

Figure 1 illustrates the scheme of the consolidated budget of the Russian Federation.

Rice. 1. Scheme of the consolidated budget of the Russian Federation

The budgets included in the budget 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.

Consolidated budget of the Russian Federation-- is a set of budgets of all levels of the budget system of the Russian Federation. The consolidated budget of the Russian Federation includes the federal budget and the consolidated budgets of the subjects of the Russian Federation. In turn, the consolidated budget of the subject of the Russian Federation includes the regional budget, i.e. the budget of the subject of the Russian Federation, and local budgets.

The main functions of state administration are assigned to the central authorities. To fulfill their duties, to provide financial support for nationwide events, a centralized financial fund is formed - federal budget. In Art. 71 of the Constitution of the Russian Federation it is fixed that the federal budget, federal taxes and fees, federal funds for regional development are under the jurisdiction of the Russian Federation.

Through the federal budget, the process of distribution and redistribution of the gross domestic product and the created national income of the country between sectors of the national economy, regions and social strata of the population is carried out. The federal budget is entrusted with the financing of national authorities and administration, activities related to ensuring the defense capability of the state, the development of science, and the training of highly qualified specialists.

Regional budgets- the central link of territorial budgets. They are intended to provide financial support for the tasks assigned to the state authorities of the subject of the Russian Federation.

In modern conditions, increasingly, regional authorities are called upon to ensure the integrated development of regions, the proportional development of production and non-production areas in their jurisdictions. Their coordinating function in the economic and social development territories.

With the help of regional budgets, the state carries out the alignment of the levels of economic and social development of the territories, which, as a result of historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. To overcome this backwardness, regional programs financed from regional budgets.

Local budgets- one of the main channels for bringing the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population. From these budgets, to a certain extent, the development of manufacturing sectors is also financed, primarily the local and food industries, utilities, the volume of products and services of which are also an important component of ensuring the livelihoods of the population.

The economic essence of local budgets is manifested in their purpose. They perform the following functions: the formation of monetary funds, which are financial support for the activities of local authorities; distribution and use of these funds between branches of the national economy; control over the financial and economic activities of enterprises, organizations and institutions under the jurisdiction of these authorities.

The principles of functioning of the budget system of the Russian Federation are as follows:

unity of the budget system;

· differentiation of incomes and expenses between levels of the budgetary system;

independence of budgets of different levels;

· completeness of reflection of incomes and expenses of budgets, budgets of the state non-budgetary funds;

balance of the budget;

Efficiency and economy of the use of budgetary funds;

general coverage of budget expenditures;

publicity;

The credibility of the budget

· targeting and targeted nature of the use of budgetary funds.

1. Unity of the budget system means the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, as well as a single procedure for financing budget expenditures at all levels of the budget system, maintaining accounting records of federal budget funds, regional budgets and local budgets.

2. Separation of revenues and expenditures between levels of the budget system The Russian Federation is the consolidation (in whole or in part) of the relevant types of income and the authority to make expenses for the authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.

3. The most important is the principle independence of all budgets.

1) the right of legislative (representative) bodies of state power and local governments at each level of the budget system to independently carry out the budget process;

2) availability of own sources of income for the budgets of each level of the budget system, determined in accordance with the legislation of the Russian Federation;

3) legislative consolidation of budget revenues regulating budgets, powers to form revenues of the relevant budgets;

4) the right of state authorities and local self-government bodies to independently determine the directions of spending the funds of the relevant budgets;

5) the right of public authorities and local governments to independently determine the sources of financing the deficits of the respective budgets;

6) the inadmissibility of the withdrawal of income additionally received in the course of the implementation of laws (decisions) on the budget, the amounts of excess income over budget expenditures and the amounts of savings on budget expenditures.

4. Completeness of reflection of incomes and expenses of budgets, budgets of state off-budget funds means that all revenues and expenditures of budgets, budgets of state extra-budgetary funds and other mandatory receipts are subject to reflection in the budgets, budgets of state extra-budgetary funds without fail and in full. All state and municipal expenses are subject to financing from budgetary funds, funds from state non-budgetary funds accumulated in the budgetary system of the Russian Federation.

5. Budget balance -- each budget must be balanced, i.e. the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from the sources of financing its deficit.

6. Efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorities and recipients of budgetary funds should proceed from the need to achieve the desired results using a certain amount of funds from the budget.

7. Total cost coverage means that all budget expenditures must be covered by the total amount of income from the sources of financing its deficit.

8. Publicity -- this is the mandatory 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 the legislative (representative) bodies of state power, local governments; mandatory openness for society and the media of the procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative (representative) body of state power, or between the legislative (representative) and executive bodies of state power .

9. Budget credibility means the reliability of the forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures.

10. Targeting and targeted nature of budgetary funds -- budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.