Lecture 7. Consolidated budget and its use

Lecture session (2 hours)

1. The concept of a consolidated budget and its execution

2. Methodology for the formation and indicators of the consolidated budget of the Russian Federation

In connection with the abolition of the state budget of the Russian Federation, the RSFSR Law of October 10, 1991 No. 1734-1 “On the fundamentals of the budgetary structure and budgetary process in the RSFSR” included the concept of “consolidated budget”. In Art. 8 of this Law states that the unity of the budget system is ensured not only by a unified legal framework, unity of budget classification and documentation, but also by the presentation of the necessary statistical and budget information for the preparation of consolidated budgets.

Consolidated budget - this is a set of budgets of all levels of the budget system in the corresponding territory (consolidated budget of a subject of the Federation, consolidated budget of the Russian Federation).

Compilation the consolidated budget of the Russian Federation, as well as the development of its forecast, the Budget Code of the Russian Federation entrusts the Ministry of Finance of the Russian Federation (Article 65 of the Budget Code).

Consolidated budgets of the Russian Federation and constituent entities of the Federation are not subject to approval. They are compiled and are primarily a statistical summary of budget indicators characterizing aggregate indicators By income and expenditure of budgets of the budget system.

Indicators of consolidated budgets use:

To analyze the generation of income and the use of expenditures of the budgets of the country and regions;

When developing forecasts for the economic and social development of the state, regions, and constituent entities of the Federation;

In financial planning, the state of balances when developing plans for income and expenditure budgets;

When developing standards for deductions from regulatory taxes to the budgets of the constituent entities of the Federation;

To determine the degree of centralization of financial resources reflected in the federal budget of the state.

Methodology for generating consolidated budget revenues

In the formation and development of the economic and social structure of society, state regulation, carried out within the framework of policies adopted at each historical stage, plays a large role. One of the mechanisms that allows the state to pursue economic and social policies is the financial system of society and its component - the state budget. It is through the state budget that a directed influence is made on the formation and use of centralized and decentralized funds of funds.

With the help of the state budget, state authorities receive financial resources for the maintenance of the state apparatus, the army, the implementation of social events, the implementation of economic tasks, i.e., for the state to perform the functions assigned to it.

The state budget, being the main financial plan of the state, gives authorities a real economic opportunity to exercise power. The budget reflects the size of the financial resources needed by the state and thereby determines the tax policy in the country. The budget fixes specific areas for spending funds, redistribution of national income and gross domestic product, which allows it to act as an effective regulator of the economy. At the same time, the budget can be rightfully considered as an economic category that expresses certain economic relations. Budget is a category characteristic of various relationships. Its emergence and development is associated with the origin and formation of the state. The state uses the budget as one of the main tools to support both its direct activities and the most important element of economic and social policy.

In connection with the abolition of the state budget of the Russian Federation, the RSFSR Law of October 10, 1991 No. 1734-1 “On the fundamentals of the budgetary structure and budgetary process in the RSFSR” included the concept of “consolidated budget”.

In modern conditions, the legal basis of the consolidated budget is Art. 16 of the Budget Code of the Russian Federation.

A consolidated budget is a set of budgets of all levels of the budget system in the corresponding territory (consolidated budget of a subject of the Federation, consolidated budget of the Russian Federation).

The Budget Code of the Russian Federation assigns the preparation of the consolidated budget of the Russian Federation, as well as the development of its forecast, to the Ministry of Finance of the Russian Federation (Article 65 of the Budget Code).

Consolidated budgets of the Russian Federation and constituent entities of the Russian Federation are not subject to approval. They are compiled and are, first of all, a statistical compilation of budget indicators that characterize aggregate indicators of income and expenditure of budgets of the budget system.

The consolidated budget of the Russian Federation includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. In turn, the consolidated budget of a constituent entity of the Russian Federation includes the regional budget, i.e. budget of a constituent entity of the Russian Federation and local budgets.

Consolidated budget indicators use:

In budget planning. In particular, when determining the size of the standards for deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation and the size of subsidies, the volumes of the consolidated budgets of administrative-territorial entities are taken into account.

The role of indicators of consolidated budgets is also important when analyzing the formation and use of the country’s centralized financial fund, i.e. the amount of all financial resources entering the budget system. Thus, using the indicator of the consolidated budget of the Russian Federation, the degree of centralization of financial resources created in the country and reflected in the consolidated financial balance of the state is determined.

Without calculating the consolidated budget, consolidated financial planning is impossible, because Many indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from consolidated budgets.

The revenue side of the balance sheet uses the following budget data: value added tax and excise taxes, personal income tax, property tax, taxes on foreign trade, foreign economic transactions and income from foreign economic activity, budget trust funds, deductions for the reproduction of mineral resources bases, income from state property or activities, including income from the sale of property.

The expenditure part of the consolidated financial balance includes the following indicators: expenditures on public investments, expenditures on social and cultural events financed from the budget, government subsidies, expenditures on the reproduction of the mineral resource base, expenditures on science from the budget, defense expenditures, maintenance expenses government bodies, law enforcement agencies, courts, prosecutors, expenses for foreign economic activity, formation of reserve funds and others.

Indicators of consolidated budgets play a major role in long-term planning in general and long-term financial planning in particular. When developing forecasts for the economic and social development of the state and territories, financial indicators are used, which are based on indicators of consolidated budgets.

The development of economic and mathematical models for forecasting budgets is also based on data from consolidated budgets. To calculate financial resources for the future, correlations between the volumes of consolidated budget revenues and such variables as the size of GDP, national income, the volume of gross industrial output, and agriculture are examined.

Indicators of consolidated budgets are also used in calculations characterizing various types of provision for residents of the country and territories, for example, budget expenditures per capita for medical care, education and other per capita budget incomes. In turn, average budget indicators are criteria for a comparative analysis of the state of individual territories. The country's consolidated budget indicators are used for comparison with similar indicators in other countries.

In addition, consolidated budget indicators are used in drawing up a consolidated financial balance, forecasting the socio-economic development of a federation or region, as well as in calculating indicators of the budgetary security of the population, territory or state as a whole. The dynamics of budgetary security indicators is one of the indicators of the development of the federation or individual regions.

General characteristics of the formation of consolidated budget revenues

Consolidated budget revenues are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous revenues and income of targeted budget funds.

Tax revenues consist of the following subgroups:

taxes on profits (income), capital gains;

goods and services taxes, licensing and registration fees;

taxes on total income;

property taxes;

payments for the use of natural resources;

taxes on foreign trade and foreign economic transactions;

other taxes, duties, fees.

Non-tax revenues include the following subgroups:

income from property in state and municipal ownership, or from activities;

income from the sale of land and intangible assets;

receipts of capital transfers from non-state sources;

administrative fees and charges;

penalties, compensation for damages;

income from foreign economic activities;

other non-tax income.

Free transfers consist of subgroups:

from non-residents;

from budgets of other levels;

from state extra-budgetary funds;

from government organizations;

from supranational organizations;

funds transferred to target budget funds.

The income of target budget funds includes the following target budget funds: road funds; environmental funds; Federal Fund of the Ministry of Taxes and the Federal Tax Police Service of the Russian Federation; Fund for the Development of the Customs System of the Russian Federation; State Crime Fund; Fund for Reproduction of Mineral Resources; Foundation of the Ministry of Atomic Energy of the Russian Federation; Trust Budget Fund for Assistance to Military Reform; Fund for the management, study, conservation and reproduction of aquatic biological resources; Federal Fund for Restoration and Protection of Water Bodies.

In turn, subgroups are divided into articles and subarticles. Thus, the subgroup “taxes on profit (income), capital gains” is divided into two articles: tax on profit (income) of enterprises and organizations and income tax on individuals. The article “income tax from individuals” is divided into three sub-articles: income tax withheld by enterprises, institutions and organizations, income tax withheld by tax authorities, and tax on gambling business.

COURSE WORK

Consolidated budget

Introduction

Theoretical issues of the consolidated budget

The concept of a consolidated budget

Principles of the consolidated budget

Consolidated budget of the Russian Federation

Analysis of revenue receipts in the consolidated budget

Analysis of the formation of expenses of the consolidated budget of the Russian Federation

Main characteristics of the consolidated budget of the Chelyabinsk region

Analysis of income and expenses of the consolidated budget of the region

Conclusion

Introduction

At present, a review of inter-budgetary relations, the principles of formation of the federal budget and the budgets of the constituent entities of the Federation, as well as the budgets of municipalities, is increasingly being proposed.

It is necessary to solve such a problem as to increase the federal budget without infringing on the interests of regions and local self-government.

To this end, with the right approach, the federal budget can act not only as a means of government regulation, but also influence the growth of a market economy and the development of the social sphere. Accelerate the pace of technical progress and update and improve the material and technical base of social production.

But the budget can manifest its properties as an instrument of distribution and control only in the process of human activity, expressed in the budget mechanism, which is a reflection of budget policy and reflects the goals of budget relations aimed at solving problems of the economy and social sphere.

Issues of consideration of the consolidated budget are decisive when analyzing the existing budget system.

Therefore, the choice of topic for this course work is relevant for consideration.

The purpose of writing this course work is to consider issues of the consolidated budget of various levels of the budget system.

In order to achieve this goal, it is necessary to solve the following tasks:

Consideration of the theoretical foundations of the consolidated budget.

Conduct an analysis of the expenditure and revenue parts of the consolidated budget of the Russian Federation

Determine the income and expenses of the consolidated budget of a constituent entity of the Russian Federation using the example of the budget of the Chelyabinsk region.

The object of study of this course work is the state of the consolidated budget.

The subject of consideration is the state budget, as a link in the financial system.

This course work consists of an introduction, three chapters, a conclusion and a list of references.

consolidated budget expenditure revenue

Theoretical foundations of the consolidated budget

The concept of a consolidated budget

The collection of budgets of all levels of the budget system in the corresponding territory is called a consolidated budget.

The consolidated budget of the district, which includes the district budget and the budgets of district subordination of cities, townships, rural and other budgets of municipalities

Consolidated budgets have structural proportions, namely the relationships between various types of main sources and areas of expenditure at each level of the budget system, which differ significantly from the proportions of other levels of consolidated budgets. Let's say that in the revenues of the consolidated budget of the Russian Federation the main source of income is the value added tax, then in the consolidated budgets of the constituent entities of the Federation such a source was most often the profit tax.

At the regional and local levels, significant structural discrepancies often arise between consolidated budgets of the same level.

The main reasons for these discrepancies can be named:

Each level of the budget system is assigned its own sources of income, the proportions of the distribution of rates are valid in different periods.

The level of socio-economic development and industry specialization, which make individual budget proportions of consolidated budgets of the same level.

Expenditure powers are distributed between the levels of the budget system when the list of expenses that are financed from the funds of the corresponding level of budgets is legislatively established.

Local budgets.

The consolidated budget of the Russian Federation, which is the totality of the federal budget and the consolidated budgets of the constituent entities of the Russian Federation, is not approved by law and is used to consider the state and forecasts for the development of the budget system, that is, it is essentially only a source of information.

All types of consolidated budgets are published annually in Russian statistical yearbook And Regions of Russia .

Despite the fact that regional incomes are growing, a number of constituent entities continue to pursue a policy of non-payment of their obligations and increasing debts. Only in 63 regions there are no delays in payment of wages. According to the decision of the Government of the Russian Federation, regions must allocate up to 40% of their income to pay salaries.

The second level of the budget system includes budgets, including consolidated ones, of the constituent entities of the Russian Federation.

The form in which funds are generated and spent that are intended to provide tasks and functions within the jurisdiction of a constituent entity of the Russian Federation is called the budget of a constituent entity of the Russian Federation.

The Federal Law on the Federal Budget for each year contains a list of regulating and assigned federal taxes and payments of the constituent entities of the Russian Federation. The following taxes are credited to the budgets of the subjects:

Value added tax on goods produced on the territory of the Russian Federation, with the exception of value added tax on precious metals and stones up to twenty-five percent of income.

Income tax - at the rates established by tax legislation.

Excise taxes on alcohol, vodka are fifty percent of the amount of income, with the exception of excise taxes on oil and gas condensate, excise taxes on services for pumping oil and excise taxes on natural gas, gasoline and passenger cars, revenues are one hundred percent of the amount of income

License and registration fees and amounts are specified by current legislation.

Personal income tax receipts are one hundred percent

Taxes on the purchase of banknotes and documents denominated in foreign currency amount to forty percent of total income

Payments for the use of natural resources, certain standards are established for them

Payment for the use of wildlife and water resources is set at sixty percent of the revenue

Forest tax - the amount is set at one hundred percent

Payment for water resources - its amount is sixty percent of total income

retail sales tax - in the amount of 100 percent of income.

Assistance is provided to those regions in which the average per capita budget income for the previous year is lower than in Russia as a whole, and whose own income and funds received from the federal budget are insufficient to finance current expenses.

The status of a region in particular need of support is granted to those regions in which the collection of federal taxes per capita is less than 95% of the Russian average level and the conditional amount of expenses is less than 100% of the planned expenses of the regional budget.

By transferring transfers and making appropriations, assistance is now provided to most regions from the federal budget.

The consolidated budget is a set of budgets of all levels of the budget system in the corresponding territory.

The Ministry of Finance is responsible for developing and determining the consolidated budget, which is assigned by the Budget Code.

For financial planning

To determine the degree of centralization of financial resources.

Principles of the consolidated budget

Let's consider the principles on which the budget system of the Russian Federation is based:

The first principle is the unity of the budget system, which means the unity of budgetary legislation, documentary forms, budget classification, a unified procedure for the execution of expenses, revenue formations, maintaining budget accounting, the unity of execution of judicial acts on foreclosure on funds from the budgets of the budget system of the Russian Federation.

The next principle is the differentiation of income, expenses and sources of financing, which means that all these finances are assigned to the budgets of the budget system in accordance with the legislation.

The third principle is the principle of budget independence, which means the right and duty of state authorities and local governments to ensure the proportionality of budgets and the efficient use of their funds; the right to carry out the process of budget formation, the right of independence to determine the forms and directions of spending budget funds, the competence of local government bodies and state authorities to fulfill expenditure obligations, the inadmissibility of the withdrawal of additional income, savings on budget expenditures obtained as a result of the effective execution of budgets to provide funds from the budget .

The principle of equality - one of the principles is the budgetary rights of the constituent entities of the Russian Federation, meaning the determination of the budgetary powers of public authorities.

The principle of complete reflection of income and expenses, one of the most important principles, means that all income, expenses and sources of financing budget deficits are necessarily and fully reflected in the corresponding budgets.

The volume that is provided for by the expenditure budget corresponds to the sum of the volumes of budget revenues and sources of revenue to ensure its deficit - this is the principle of budget balance.

Based on the need to achieve results, using a minimum volume of funds when drawing up and executing a budget, participants in the budget process, within the budgetary powers established by them, must proceed from the need to achieve means the principle of effectiveness and efficiency in the use of budget funds means, What

Budget expenditures cannot be linked to the revenues of a certain budget and the financed sources of the budget deficit - this principle of general coverage of budget expenditures means that.

It is mandatory that approved budgets and reports on their execution are published in the media, complete information on the progress of budget execution, as well as the availability of other information about budgets by decision of legislative (representative) government bodies - this principle of transparency means:.

If the forecast indicators for the socio-economic development of a certain territory and real calculations of the revenue and expenditure side of the budget are reliable, then this is the principle of budget reliability.

If the purposes of use are indicated and budget allocations come to recipients of a specific address of recipients of budget funds, then the principle of targeting and targeted nature of budget funds is observed.

Recipients of budgetary funds have the right to receive budgetary allocations and limits on budgetary obligations from the main manager of budgetary funds in whose department they are located; this principle is called the principle of jurisdiction.

The entry of all cash transactions and the issuance of all cash payments occurs from one budget account; this is the essence of the principle of cash unity.

Elements of income that are common for all budgets of the budget system, including the consolidated budget::

federal budget;

budgets of the constituent entities of the Russian Federation;

municipal budgets;

budgets of city districts;

budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;

budgets of urban and rural settlements;

budget of the Pension Fund of the Russian Federation;

budget of the Social Insurance Fund of the Russian Federation;

budget of the Federal Compulsory Medical Insurance Fund;

budgets of territorial compulsory health insurance funds.

The following classification of budget expenditures is the same for all budgets of the budget system, including the consolidated budget. Budget expenses are

Expenditures on national issues,

National defense spending

Spending on law enforcement and national security,

Economic expenses

Utility costs,

Expenses for environmental protection,

Expenses on education, culture, cinematography

Expenditures on health care, physical education and sports

Expenditures on social policy,

Media expenses

Costs of servicing state and municipal debt,

Expenditures on general interbudgetary transfers to the budgets of constituent entities of the Russian Federation and municipal districts.

Currently, improving the budget process of the consolidated budget should include the introduction into the budget process of budget innovations and modern budget technologies focused on:

development of program-targeted principles for organizing the activities of executive authorities through the “program budget”;

development of new forms of provision and financial support of state and municipal services;

development of an integrated information system for public finance management “Electronic” budget.

Program budgeting is a methodology for planning, execution and control over budget execution, ensuring the relationship between the process of allocating expenses and the results of the implementation of programs developed on the basis of strategic goals, taking into account the priorities of public policy, the social significance of the expected and final results of the use of budget funds.

The starting point for building a programmatic consolidated budget is to establish a close relationship between the functions of the state and its strategic goals by linking the powers of each department with state policy.

The program consolidated budget differs from the traditional budget in that all or almost all expenses are included in the programs and each program, with its goal, is directly linked to one or another strategic outcome of the activities of line departments. The strategic outcome is the long-term sustainable benefit to society resulting from the authority of the agency. At the same time, the strategic results of the department’s activities are linked to the priorities and expected results of the Government’s activities.

Consolidated budget of the Russian Federation

Analysis of revenue receipts in the consolidated budget

To analyze revenue receipts in the consolidated budgets of the constituent entities of the Russian Federation as of March 1, 2013, consider the data in Table 1.

Table 1 - Consolidated budgets of the constituent entities of the Russian Federation as of 01/01/2013

Name of indicators billion. rubles Total income received 8,064.3 Including: Personal income tax 2,261.5 Corporate income tax 1,979.9 Property tax 785.5 Excise taxes on goods produced on the territory of the Russian Federation 441.8 Total income tax 271.8 Mineral extraction tax 38.9 VAT on goods that are sold on the territory of the Russian Federation0.3VAT on goods that are imported into the territory of the Russian Federation0.0Other income2,284

Revenues from taxes on corporate profits amounted to 1979.9 billion rubles, from property taxes amounted to 785.5 billion rubles

Let's look at the structure of consolidated budget revenues using the example of Table 2.

Table 2 - Structure of consolidated budget revenues as of 03/01/2013

Types of income Consolidated budget of the Russian Federation and the budget of the GVBF of the Russian Federation Federal budget Cons. budgets of the constituent entities of the Russian Federation. Budgets of the GVBF. Budgets of the territories. GVBF Total income, billion rubles 23,088.6812 853.688 064.277 142.751 042.16 Corporate income tax 2 355.70375.821 979.89 Personal income tax 2 261.48 2 261.48 Insurance premiums 3 867.00 4 142.4 20.01 VAT on goods, which are sold in the Russian Federation1 886.451 886.140.31 Excise taxes on goods produced in the Russian Federation783.64341.87441.78 VAT on goods imported into the Russian Federation1 659.691 659.660.03 Taxes on total income271.29 271.75 Property tax785.49 785 , 49 Mineral extraction tax2 459.402 420.5138.88 Customs duties4 099.784 099.78 Free receipts from other budgets0.0030.991 623.903 069.621 006.11 Other2 658.762 038.91660.77-69 .0136.22

Analyzing this table, it can be noted that the total income received by the consolidated budget amounted to 23,088.68 billion rubles, the maximum receipt occurred under the item customs duties and insurance premiums in the amount of 4,099.78 and 3,867 billion rubles, respectively.

At the same time, the size of the consolidated budget of the Russian Federation consists of indicators of the federal budget equal to 12853 billion rubles, consolidated budgets of the constituent entities of the Russian Federation in the amount of 8064.27 billion rubles, budgets of extra-budgetary funds in the amount of 7142.75 billion rubles and budgets of territorial extra-budgetary funds the indicator is equal to 1042 billion rubles.

The dynamics of revenue receipts in the consolidated budget are presented in Table 3

Table 3 - Dynamics of income for 2010-2013

Date CompletedGrowth rate, % 2013 from the beginning of the year, billion rubles for the period, billion rubles for the corresponding period compared to the previous one. period011 591,71591,7110,062,6023206,61615,0107,6101,52012 year 011416,51446,5129,666,2022947,41500,8116,4103,7035130,42156,1108,514 3.7047115.02011.6104.093 ,3059189,92074,8124,5103,10611101,51911,6101,092,10713166,72056,1110,8108,008150241857,4106,389,90916685,91661,399,289,4101 8 812.02 126.7114.6128.01120 547, 41 735.3105.581.61223 088.62 541.2116.146.42011 011 115.81 115.8114.756.7022 404.91 289.1125.3115.5034 392.41 987.5135.915 4.1046 326.01 933.6125.997.3057 992.01 665.9140.786.1069 885.11 893.0133.2113.60711 748.51 863.5132.498.40813 496.01 747.4142.593, 70915 170.71 674.6141.595.81017 025.21 854.4137.7110.71118 669.71 644.5126.688.61220 855.32 185.5111.1132.92010 year 01972.6972.691.7 56.2022 001, 41 028.7124.0105.7033 463.11 461.7127.7142.0044 998.81 535.7136.7105.0056 182.71 183.9132.777.0067 603.41 420.7142.8120.007 9 010, 41 406.9107.399.00810 236.11 225.694.687.10911 419.41 183.2130.596.51012 766.11 346.7109.4113.81114 064.91 298.8119.696.412 16,031.91 966.9113 .8151.4

In 2012, the revenues of the consolidated budget and the budgets of extra-budgetary funds amounted to 23.089 trillion. Rubles, exceeding the consolidated budget expenditures figure of 22.826 trillion rubles. Which ultimately made it possible to execute the consolidated budget of the Russian Federation with a surplus of 263 billion rubles. based on the results of 2012

Meanwhile, the federal budget deficit of the Russian Federation, according to the Federal Treasury, amounted to 37.065 billion rubles. for the reporting year.

In January 2013 The Ministry of Finance of the Russian Federation reported that, according to preliminary estimates, the deficit of the federal budget of the Russian Federation for 2012. amounted to 12.8 billion rubles, or 0.02% of the gross domestic product.

Later in February 2013 The report of the Accounts Chamber of the Russian Federation noted that the federal budget for 2012. was executed with a deficit of 27 billion rubles, or 0.04% of gross domestic product.

As for the deficit of the consolidated budget of the constituent entities of the Russian Federation, then, according to the Federal Treasury, it amounted to 278.47 billion rubles. based on the results of 2012

The budgets of state extra-budgetary funds were executed with a surplus of 573.087 billion rubles.

Let us recall that the consolidated budget of the Russian Federation in January-November 2012. was executed with a surplus of 1.735 trillion. rub.

The surplus of Russia's consolidated budget in 2012 amounted to 262.9 billion rubles compared to a surplus of 860.7 billion rubles in 2011. This is stated in the message of the Federal State Statistics Service of the Russian Federation (Rosstat).

Most of the income came from foreign economic activity, the figure amounted to 4 trillion. 962.7 billion rubles, the share of which is equal to 21.5% of all income receipts, receipts from insurance premiums for compulsory social insurance amounted to 3 trillion. 867 billion rubles, the share is 16.7% of the total revenue, revenues from taxes, fees and regular payments for the use of natural resources amounted to 2 trillion. 484.5 billion rubles or 10.8% of all income, income tax revenues are equal to 2 trillion. 355.7 billion rubles, which is 10.2% of the total revenue, personal income tax - 2 trillion. 261.5 billion rubles (9.8%), value added tax on goods sold in the country accounted for 1 trillion. 886.4 billion rubles, which is 8.2%, value added tax on goods imported into the country - 1 trillion. 659.7 billion rubles (7.2%).

Receipts from property taxes amounted to 785.5 billion rubles, excise taxes on goods produced in the country accounted for 783.6 billion rubles, excise taxes on goods imported into the territory of the Russian Federation received 53.4 billion rubles.

In 2011 revenue receipts administered by the Federal Tax Service to the consolidated budget amounted to 9.7 trillion. rub., which was 26% more than in 2010.

Taking into account the established macroeconomic indicators, as predicted by the Ministry of Finance of the Russian Federation in 2012, the consolidated budget of the constituent entities of the Russian Federation became deficit.

The state of the modern economy and the economic potential for further development are characterized by the level of balance of regional and local budgets, which is one of the main indicators of the effectiveness of government measures taken in the field of interbudgetary relations.

During the financial crisis, the consolidated budget deficit was equal to 329 billion rubles in 2009; in 2010, this figure dropped to 100 billion rubles, which is 3.3 times less than the previous period.

But despite this and the presence of signs of a restored economy, which is characterized by an increase in industrial production and energy prices, in 2012 the consolidated budget of the constituent entities of the Russian Federation was also in deficit.

At the same time, the level of the deficit in 2011 in nominal terms is practically no different from the figure for 2012 and amounted to about 50 billion rubles.

The growth rate of the revenue and expenditure portions of these budgets in 2012 in nominal terms compared to the 2011 indicators was 5.8%, which is lower than that envisaged in the draft law on the federal budget for 2012 and for the planning period 2013-2014. inflation rate - 6%.

Preventing the onset of macroeconomic shocks explains the decline in revenues to the country's budget system and contractionary economic policies.

Policies to reduce ineffective spending and increase the autonomy of subnational authorities are the main direction of current government policy.

As a result of this, the significance of the forecast for the consolidated budget deficit of the constituent entities is more likely explained by political reasons to prevent an increase in expenses, rather than by economic reasons that are associated with a decrease in economic recovery and growth.

This situation has already been observed before; in 2010, the budget deficit forecast was at the level of 2009, but in the end the forecast was not confirmed and the actual deficit turned out to be 3.3 times less.
Considering the current consolidated budgets of the constituent entities of the Russian Federation, it can be noted that as of September 1, 2011, revenues amounted to 5079.4 billion rubles, and expenses amounted to 4154.7 billion rubles.
The total surplus of regional and local budgets amounted to 924.6 billion rubles, which is one and a half times the same figure for the corresponding period last year.

At the same time, as the authorities themselves note, the trend towards a constant surplus has been evident since the beginning of the year.

At the moment, the Ministry of Finance of the Russian Federation advises that income received be additionally formed into reserves to cover possible risks.

Only in two subjects of the Russian Federation was the execution of budgets carried out with a deficit as of September 1, 2011, these are the Volgograd region, when the regional consolidated budget deficit amounted to 0.05% of expenses, and the Republic of Mordovia, where the consolidated budget deficit amounted to 8.9% of expenses.

For the same period in 2010, there were six such regions:

Kostroma region,

Vologda Region,

Novgorod region,

Udmurt republic,

Saratov region

Chukotka Autonomous Okrug.

The total deficit of these areas in 2010 amounted to 5.7 billion rubles.

Let us note that despite the increase in tax and non-tax revenues of regional and local budgets, recorded in 2011 compared to the same period in 2010 in the amount of 118.9% in the country as a whole, in two regions, on the contrary, there was a decrease in revenues, in in particular, in the Altai Republic and the Jewish Autonomous Region the decrease was up to 2.7% compared to 2010. In total, in 57 out of 83 regions, the income growth rate was below the Russian average.

Analysis of the formation of expenses of the consolidated budget of the Russian Federation

To analyze the expenses of the consolidated budget, consider the data in Table 4

Table 4 - Cost structure as of 03/01/2013

Sections of expenditures of the consolidated budget Amount billion rubles Total for all sections 3 110.9 Social policy 1 009.6 National defense 512.9 Education 377.3 National economy 285.7 Health care 285.0 Other expenses 640.4

Analyzing this table, it can be noted that the total expenditures of the consolidated budget amounted to 3110.9 billion rubles.

Let's look at the structure of expenses of the consolidated budget for 2012 in Table 5

Table 5 - Cost structure, billion rubles. for 2012

Types of expenses Consolidated budget of the Russian Federation and the budget of the RF GVBF, billion rubles. Federal budget, billion rubles. Cons. budgets of the constituent entities of the Russian Federation, billion rubles. Budgets of the GVBF, billion rubles. Budgets of the territories. GVBF, billion rubles. For all sections and subsections 22 825.7712 890.758 342.756 569.661 036.79 General state issues 1 436.26805.99510.40117.229.93 National defense 1 814.011 812.334.01 National security 1 929.201 842.9794.59 National economy3 270.971 968.491 605.83 Housing and communal services1 074.70228.46881.25 Environmental protection43.1622.4921.78 Education2 558.53603.842 047.100,130.01 Social policy7 385.993 859.751 273.755 520 .861.49

Analyzing this table, it can be noted that the main item of expenditure of the consolidated budget is the national economy and education in the amount of 3270.97 billion rubles and 2558.53 billion rubles, respectively.

The dynamics of consolidated budget expenditures for 2009-2013 are presented in Table 6.

Table 6 - Dynamics of consolidated budget expenditures for 2009-2013

Date CompletedGrowth rate, % 2013 since the beginning of the year, billion rubles for the period, billion rubles resp. perioduk prev. period011 303.21 303.2126.132.4023 110.91 807.6107.0138.72012 year 011 033.01 033.0159.626.0022 721.51 688.4129.6163.4034 583.61 862 ,1114, 4110.2046 478.51 894.9120.0101.7058 138.91 660.3118.987.6069 961.21 822.3114.6109.70711 764.51 803.3118.198.90813 430.71 66 6.1113, year 01647 ,0647,0112, 218.7021 949.01 302.0110.2201.2033 575.41 626.4111.1124.9045 153.61 578.2107.497.0056 549.41 395.7115.988.4068 138.71 589.2 110, 5113.8079 665.31 526.6110.196.00811 138.51 473.2115.896.50912 745.41 606.8121.6109.01014 324.51 579.1111.298.21116 029.01 7 04.4118, 7107.91219 994.63 965.6114.8232.62010 year 01576.6576.6120.818.8021 757.61 181.0107.8204.8033 220.71 463.0118.4123.8044 689.91 469.1110, 1100.4055 893.91 203.9112.581.9067 331.21 437.3102.0119.3078 717.01 385.8105.896.4089 988.91 271.898.991.70911 309.71 320.8 102.4103.81012 729 .81 420.1118.1107.51114 165.01 435.2111.3101.01217 616.63 451.5113.0240.5

In the structure of expenditures of the consolidated budget in 2012, expenditures on social and cultural events amounted to 12 trillion. 870.6 billion rubles, 3 trillion 271 billion rubles were allocated to the national economy.

Expenditures on national defense amounted to 1 trillion 814 billion rubles, on national security and law enforcement - 1 trillion 929.2 billion rubles, on national issues - 1 trillion 436.3 billion rubles, on housing and communal services - 1 trillion 074 .7 billion rubles, for servicing state and municipal debt - 386.3 billion rubles.

Main characteristics of the consolidated budget of the Chelyabinsk region

Analysis of income and expenses of the consolidated budget of the region

The consolidated budget of the Chelyabinsk region in 2012 was executed with a deficit of 743 million rubles, or 0.57% of expenses.

In 2012, the consolidated budget of the region received 130 billion 364 million rubles in revenue, which is 9% higher than the same figure in 2011. Expenses are provided in the amount of 131 billion 107 million rubles with an increase of 3% by 2011.

An agreement on cooperation in matters of protecting the rights and legitimate interests of business entities was signed between the Commissioner for the Rights of Entrepreneurs in the Chelyabinsk Region, Alexander Goncharov, and the regional prosecutor, Alexander Voitovich.

The conclusion of the agreement should provide guarantees of state protection of the rights of entrepreneurs, their observance and respect by state bodies, local governments and officials.

The agreement provides for the exchange of information between the prosecutor's office of the Chelyabinsk region and the business ombudsman about violations of the legitimate interests of entrepreneurs, as well as measures taken to restore them, field visits to study the causes of violations, joint meetings, and conferences.

The business ombudsman also receives the right to participate in meetings of the board of the prosecutor’s office and coordination meetings on the protection of the rights of entrepreneurs.

In 2012, 159 thousand South Urals residents decided on how to invest their pension savings, which significantly exceeds the figures of previous years.

In total, over 933 thousand people have taken advantage of this right in the region since 2003.

At the same time, as noted in the regional OPFR, there are fewer and fewer pension “silent people” - only 836 and a half thousand people have never made such a choice.

In total, today almost every second resident of the Chelyabinsk region who is forming pension savings has entered into an agreement with a non-state pension fund.

In 2012, the consolidated budget of the Chelyabinsk region received 130 billion 364 million rubles in revenue with an increase of 9% compared to 2011, the press service of the regional Ministry of Finance reported.

In 2012, the consolidated budget of the Chelyabinsk region received 130 billion 364 million rubles of income with an increase of 9% compared to 2011, including regional budget revenues amounted to 98 billion 553 million rubles (an increase of 9%).

More than 80% of consolidated budget revenues are generated from own sources - tax and non-tax transfers.

The share of own revenues in the regional budget was 75%. The remaining funds - 24 billion 898 million - come from the federal treasury.

Among the municipalities of the region, the highest rates of growth in their own income were demonstrated by Karabash (52%), Plastovsky (45%), Katav-Ivanovsky (37%), Sosnovsky (30%) districts, and Kyshtym (27%).

Expenditures of the region's consolidated budget in 2012 amounted to 131 billion 107 million rubles with an increase of 3% compared to the previous year.

Including every third ruble is used to pay salaries in the public sector.

The education system received the largest amount of funding - 40 billion 743 million rubles, which is due to the priority increase in salaries of workers in this industry last year.

22 billion 365 million were allocated to healthcare, 20 billion 58 million were allocated to implement social policy, investments in road infrastructure amounted to 14 billion 808 million rubles.

Cities and districts of the region received 51 billion 227 million rubles from the regional budget (53% of the total funds).

Conclusion

The consolidated budget is widely used in the planning process and in the analysis of the main indicators of the budget system. For example, the proportion of the consolidated budget in the gross domestic product of the Russian Federation gives an idea of ​​the scale of budget redistribution; the structure of income and expenses of the consolidated budget testifies to the main sources of formation of the revenue base of the budget system.

Issues of consideration of the consolidated budget are decisive when analyzing the existing budget system. The collection of budgets of all levels of the budget system in the corresponding territory is called a consolidated budget.

The consolidated budget is not a legal document, since it is not approved by any legislative body.

It combines budget indicators for individual territories and the state as a whole, but in each individual case its value is determined by calculation.

In budgetary practice, there are currently various concepts of a consolidated budget:

The consolidated budget of the Russian Federation, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation and state extra-budgetary funds

The consolidated budget of a subject of the Russian Federation, which includes the budget of a subject of the Federation and the consolidated budgets of municipalities that are located on the territory of a subject of the Federation

Consolidated city budget, which includes the city budget and budgets of city districts

The consolidated budget of the district, which includes the district budget and the budgets of district subordinate cities, townships, rural and other budgets of municipalities.

The budget system of the Russian Federation has three levels:

The first level is considered to be the federal budget and the budgets of extra-budgetary funds.

Budgets of the constituent entities of the Russian Federation and budgets of extra-budgetary territorial funds.

Local budgets.

The consolidated budget of a subject of the Russian Federation is the totality of the budget of the subject and the budgets of municipalities that are located on the territory of a given subject of the Russian Federation.

The consolidated budget of a subject of the Russian Federation and the totality of budgets at municipal levels - this is the consolidated budget of a subject of the Russian Federation. The budget of a subject of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of a subject of the Russian Federation.

The consolidated budget is compiled and is a set of statistical budget indicators that characterize aggregate indicators of income and expenditure of budgets of the budget system.

All indicators of such a budget use:

To analyze the formation of revenues and expenditures of the country’s budgets

In order to develop forecasts for the development of the country as a whole and its regions

For financial planning

To develop standards for tax deductions

To determine the degree of centralization of financial resources.

Tax revenues, non-tax revenues and gratuitous revenues are groups of budget revenues that are the same for all budgets of the budget system, including the consolidated budget.

The most important methodological issues in the development of the consolidated budget category are the following:

formation of the revenue side of the budget system, focused on strengthening the own revenue base of the budget of each level with minimizing the amount of financial assistance based on the optimal ratio of federal, regional and local taxes and the targeted nature of gratuitous transfers;

planning the expenditure side of budgets of all levels on the basis of legislatively approved standards for sections of the functional classification of expenses with their primary direction for socially significant purposes;

changing the procedure for adopting the budget with the removal of officials from the process of “cutting the budget pie” and placing it under strict public control;

changing the procedure for reflecting costs in budget reporting, ensuring their full transparency, which does not allow the nomenklatura to “dissolve” their individual budget privileges in the total amount of itemized expenses, reflecting in separate lines the amounts of foreign trips, gifts, sanatorium treatment and other things;

changing the procedure for approving a report on budget execution, providing for the resignation of officials who exceeded the standards of financial expenses for their own maintenance.

At the same time, the size of the consolidated budget of the Russian Federation consists of indicators of the federal budget equal to 12853 billion rubles, consolidated budgets of the constituent entities of the Russian Federation in the amount of 8064.27 billion rubles, budgets of extra-budgetary funds in the amount of 7142.75 billion rubles and budgets of territorial extra-budgetary funds the indicator is equal to 1042 billion rubles. The Russian consolidated budget was executed at the end of 2012 with a surplus of 263 billion rubles.

The revenue side of the consolidated budget of the Russian Federation amounted to 23.089 trillion rubles, the expenditure side of the consolidated budget amounted to 22.826 trillion rubles.

In 2012, the deficit of the consolidated budget of the constituent entities of the Russian Federation amounted to 278.47 billion rubles.

The revenues of the consolidated budget of Russia (including state extra-budgetary funds) amounted to 23 trillion last year. 088.7 billion rubles (in 2011 - 20 trillion 855.4 billion rubles), expenses - 22 trillion. 825.8 billion rubles (19 trillion 994.6 billion rubles).

Forecast value of the consolidated budget deficit of the constituent entities of the Russian Federation in 2011 and 2012. is explained by political reasons to prevent rising costs, and not economic ones associated with a slowdown in economic recovery and growth.

Considering the expenditure side of the consolidated budget in 2012, it can be noted that expenditures on social and cultural events amounted to 12 trillion. 870.6 billion rubles, 3 trillion 271 billion rubles were allocated to the national economy, spending on national defense amounted to 1 trillion 814 billion rubles, on national security and law enforcement - 1 trillion 929.2 billion rubles, on national issues - 1 trillion 436.3 billion rubles, for housing and communal services - 1 trillion 074.7 billion rubles, for servicing state and municipal debt - 386.3 billion rubles.

In the Chelyabinsk region, the consolidated budget indicators in 2012 were fulfilled with a deficit of 743 million rubles.

At the same time, the revenue side of the consolidated budget amounts to 130.364 billion rubles, and the expenditure side amounted to 131.107 billion rubles. The revenue side is 9% more than the same figure in 2011, the increase in the expenditure side is 3% more than the expenses of the consolidated budget in 2011.

List of used literature

Tax Code of the Russian Federation. Parts one and two. New edition. (Official text as of February 15, 2002). M.: IKF EKMOS, 2009. 448 p.

Budget Code of the Russian Federation.

Kostikov I.V. Defaults in the US municipal bond market. M., 2010. - 250 p.

Zadornov M.M. Financial policy of the state and the possibilities of its implementation // Finance, 1, 2009. -360 p.

Babich A.M., Pavlova L.N. Finance: Textbook. - M.: FBK-PRESS, 2007.-452 p.

Vakhrin P.I. Budget system of the Russian Federation: Textbook. - Publishing and trading corporation "Dashkov and Co", 2008.-253 p.

Drobozina L.A. Finance. - M.: Finance and Statistics, 2007-350p.

Pshennikova E.I. Budget and budget process in the Russian Federation. - St. Petersburg: St. Petersburg Publishing House. Univ., 2009.-450p.

Finance (textbook) / Ed. Kovaleva A.M. - M.: Publishing House Finance and Statistics 2009.-320 p.

Budget system of the Russian Federation: Textbook / ed. Vrublevskaya O.V., Romanovsky M.V. - M.: Yurait-Izdat, 2008. - 838 p.

Polyak G.B. Budget system of the Russian Federation. Moscow: UNITY - DANA, 2009. - 703 p.

Shkolyar N.A. Budget policy and practice. M., 2009. - 256 p.

Myslyaeva I. N. State and municipal finances. - M.: INFRA-M, 2010.-315 p.

Neshitoy A. S. Budget system of the Russian Federation. - M.: “Dashkov and Co,” 2006.-412 p.

Wet V.S. Problems of reforming interbudgetary relations as the basis of local self-government. //Finance, 2003, 1, pp.9-11.

Gutnik V., Ottnald A. Interbudgetary relations in the system of federalism: the German version. // Problems of management theory and practice, 2009, 1, pp. 66-71.

Lavrov A., Klimanov V., Onishchenko V. prospects for reforming the budget system at the regional level. //Economist, 2003, 23, pp. 77-82.

Andreeva A. Modern problems of budget interactions in the Russian Federation. // Federalism, 2008, 1, pp. 43-67.

Introduction

The study of the budget system and the budget process has now acquired particular relevance.

The leading, determining role in the formation and development of the economic structure of any modern society is played by state regulation, carried out within the framework of the economic policy elected by the authorities. One of the most important mechanisms that allows the state to carry out economic and social regulation is the budget system. It is through the budget system that the state creates centralized funds and influences the formation of decentralized funds of funds, ensuring the ability to perform the functions assigned to state bodies.

The purpose of this work is to analyze the consolidated budget of the Russian Federation as the most important element of the financial system of society, to study the composition, structure and functioning of the consolidated budget, as well as to identify the most significant problems in the receipt of revenues in the consolidated budget.

I consider the chosen topic to be relevant, since based on the analysis of the consolidated budget, one can judge the financial situation in the country as a whole.

1. Consolidated budget of the Russian Federation

1. 1. The concept of a consolidated budget and its use.

The concept of “consolidated budget” was first introduced in the Russian Federation by the Law of the RSFSR of October 10, 1991. No. 1734-1 "On the fundamentals of the budget structure and budget process in the RSFSR." In Art. 8 of this Law it was said that the unity of the budget system is ensured not only by a unified legal framework, unity of budget classification and documentation, but also by the presentation of the necessary statistical and budget information for the preparation of consolidated budgets.

In modern conditions, the legal basis of the consolidated budget is the Budget Code of the Russian Federation.

Consolidated budget- this is a set of budgets of all levels of the budget system in the corresponding territory (consolidated budget of a subject of the Federation, consolidated budget of the Russian Federation, consolidated budget of a municipal district). 1

Rice. 1. Consolidated budget of the Russian Federation 2

The preparation of the consolidated budget of the Russian Federation, as well as the development of its forecast, is carried out by the Ministry of Finance of the Russian Federation.

Consolidated budgets of the Russian Federation and constituent entities of the Federation and municipal districts are not subject to approval. They are, first of all, a statistical set of budget indicators that characterize aggregate indicators of income and expenditure of the budgets of the budget system.

Consolidated budget indicators use:

● to analyze the generation of income and the use of expenditures of the budgets of the country and regions;

● when developing forecasts for the economic and social development of the state, regions, and constituent entities of the Federation;

● in financial planning, the state of balances when developing plans for income and expenditure budgets;

● when developing standards for deductions from regulatory taxes to the budgets of the constituent entities of the Federation;

● to determine the degree of centralization of financial resources reflected in the federal budget of the state. 3

1.2. Composition and structure of the consolidated budget of the Russian Federation

The consolidated budget of the Russian Federation consists of three levels:

FIRST LEVEL:

Federal budget of the Russian Federation

Budgets of state extra-budgetary funds

SECOND LEVEL

Budgets of the constituent entities of the Russian Federation (regional budgets)

Regional extra-budgetary funds

THIRD LEVEL

Local budgets

Municipal extra-budgetary funds

Currently, the consolidated budget of the Russian Federation includes: the federal budget, 21 republican budgets of the republics within the Russian Federation, 55 regional and regional budgets and budgets of the cities of Moscow and St. Petersburg, one regional budget of the autonomous region, 10 district budgets, autonomous okrugs and about 29 thousand local budgets (district, city, township and rural budgets);

It should be noted that the federal and territorial budgets (budgets of constituent entities of the Russian Federation and local budgets) include target budget funds that are formed from targeted sources and have targeted spending of funds. Among such funds are road, environmental, reproduction of the mineral resource base, restoration and protection of water resources, etc.

The budgets included in the consolidated budget of the Russian Federation are independent and are not included in each other, i.e. budgets of the constituent entities of the Russian Federation are not included in the federal budget, and local budgets are not included in regional budgets.

Let's consider each of the three levels of the consolidated budget separately. 4

1.2.1 Federal budget

Federal budget- the leading link of the consolidated budget, which combines the main financial categories (taxes, government credit, government spending). The federal budget is the main financial plan of the state for the financial year, which has the force of law after its approval by the Federal Assembly (Parliament) of the Russian Federation.

In terms of economic content, the federal budget is a form of formation and use of a centralized fund of funds of the Russian Federation.

The federal budget plays an important economic role in the redistribution of the total social product and national income, the concentration of funds to finance sectors of the economy, and strengthening the defense capabilities of the state. The federal budget accounts for a significant part of the distribution process, which consists in the distribution of funds between sectors of the national economy, production and non-production spheres, and regions of the country. It is actively used by the state to influence the pace of development of certain sectors of the production and non-production spheres.

Federal budget funds are an important financial source of capital investments in fixed assets, subsidies to vital sectors, and strengthening defense capabilities. The economic impact of the federal budget on production efficiency and the acceleration of scientific and technological progress is increasing. The federal budget, financing education and science, has become a major source of funds for the reproduction of qualified and scientific personnel.

In recent years, the role and importance of the state has been increasing, and the costs of maintaining state governing bodies have also increased. This is due to a change in the content and expansion of the functions of the state and government bodies (formation of the institution of the presidency, federal districts, expansion of parliament, the Constitutional Court, etc.).

The right of the Russian Federation to an independent federal budget is enshrined in the Constitution of the Russian Federation (Article 71), and the Budget Code of the Russian Federation regulates in detail the procedure for its formation and execution.

Legislation gives the right to establish taxes and fees included in federal budget revenues. At the same time, the establishment of general principles of taxation, in accordance with Art. 72 of the Constitution of the Russian Federation, refers to the joint jurisdiction of the Russian Federation and the constituent entities of the Federation.

In accordance with the Constitution of the Russian Federation, the country elects the Federal Assembly of Russia, the President of the Russian Federation, and the Government of the Russian Federation, endowed with a number of government functions, including budgetary rights. To manage the national economy, implement legislation, organizational, educational and other functions, executive authorities (ministries, state committees, departments, etc.) are formed.

To provide financial support for national events in the Russian Federation, a centralized financial (monetary) fund is being formed - the federal budget of the Russian Federation, which is enshrined in the Constitution of the Russian Federation.

In Art. 71 of the Constitution of the Russian Federation states: “The Russian Federation has jurisdiction over: the federal budget, federal taxes and fees, federal funds for regional development.”

Through the federal budget, the distribution and redistribution of the gross domestic product and the created national income of the country between sectors of the national economy is carried out, financing of national government bodies, science, art, education, defense capability, etc. is carried out.

Budget revenues, budget expenditures, acceptable inflation levels, deficit limits, maximum loans provided by Russia to foreign states, and borrowing amounts are established by the Federal Law on the approval of the federal budget for the financial year. 5

1.2.2. Budgets of the constituent entities of the Russian Federation (regional budgets)

Regional budgets are the budgets of national-state and administrative-territorial entities - republics within the Russian Federation, territories, regions, autonomous entities and the cities of Moscow and St. Petersburg. In the Budget Code of the Russian Federation, the budgets of republics, territories, regions and autonomous entities are called the budgets of the constituent entities of the Russian Federation.

The budget of a constituent entity of the Russian Federation (regional budget) is a form of formation and expenditure of a fund of monetary funds intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation. The budget fund of a subject of the Federation is state property.

Regional budgets are an integral part of the financial system of the Russian Federation. Regional budgets include the budgets of 21 republics within the Russian Federation, 55 territories, regions and cities of Moscow and St. Petersburg; budgets of 10 autonomous districts.

In recent years, the role of regional and local budgets has been increasing, and the scope of their application is expanding due to the expansion of the rights of regional and local authorities in accordance with the legislation of the Russian Federation.

The role of regional budgets of the constituent entities of the Russian Federation in economic and social development is as follows.

Firstly, the concentration of financial resources in the budgets of the regions of the Russian Federation allows the bodies of representative and executive power of the regions to have a financial basis for the implementation of their powers in accordance with the Constitution of the Russian Federation, which is the main purpose of regional budgets. Through budgets, monetary funds of an administrative-territorial entity are formed, which ensure the implementation of tasks of general purpose for them, and create a financial basis for the implementation of the functions of the authorities of the constituent entities of the Federation.

Secondly, the formation of regional budgets and the concentration of monetary resources in them makes it possible for regions to fully demonstrate financial and economic independence in spending funds on the socio-economic development of the region. Regional budgets allow authorities in the regions to ensure the systematic development of educational, medical institutions, cultural and art organizations, housing stock and road infrastructure.

Thirdly, with the help of regional budgets, the levels of economic and social development of territories are leveled. For this purpose, regional programs for the economic and social development of regions are being formed and implemented for the improvement of villages and cities, the development of a road network, the maintenance of historical cultural institutions, etc.

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INTRODUCTION

CHAPTER 1. CONCEPT AND ESSENCE OF THE CONSOLIDATED BUDGET

1.1 The concept of a consolidated budget

1.2 The essence of the consolidated budget

CHAPTER 2. FORMATION OF INCOME AND EXPENSES OF THE CONSOLIDATED BUDGET

2.1 The concept of generating income and expenses

2.2 Formation of consolidated budget revenues

2.3 Formation of expenses of the consolidated budget

CHAPTER 3. STATUS AND PROSPECTS FOR DEVELOPMENT OF THE CONSOLIDATED BUDGET OF THE RF

3.1 Problems of forming the consolidated budget of the Russian Federation

3.2 Prospects for the development of the consolidated budget of the Russian Federation

CONCLUSION

BIBLIOGRAPHICAL LIST

INTRODUCTION

The budget of a subject of the Russian Federation and the set of budgets of municipalities that are part of the subject of the Russian Federation and form the consolidated budget of the subject of the Russian Federation. The federal budget and the set of budgets of other levels of the budget system of the Russian Federation also form the consolidated budget of the Russian Federation.

The consolidated budget is a set of budgets at all levels, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. The consolidated budget of a constituent entity of the Russian Federation includes the regional budget, i.e. budget of a constituent entity of the Russian Federation, and local budgets.

The purpose of the work is to study the consolidated budget of the Russian Federation. This topic is relevant, since based on the analysis of the consolidated budget of the Russian Federation, one can judge the situation in the country as a whole. In any country, the state budget is the leading link in the financial system. It combines the main income and expenses of the state. The budget is the unity of the main financial categories (taxes, government credit, government spending) in their action, i.e. The budget is used to constantly mobilize resources and spend them. This problem is covered in some detail in economic literature and the press. The objectives of the work are: consideration of the essence of the consolidated budget of the Russian Federation; study of the revenues of the consolidated budget of the Russian Federation; study of expenditures of the consolidated budget of the Russian Federation.

The role of consolidated indicators is important when analyzing the formation and use of the country's centralized financial fund.

Consolidated financial planning is impossible without calculating indicators of consolidated budgets. Indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets. The revenue side of the balance sheet uses the following data: value added tax and excise taxes, property tax, income tax, foreign trade taxes, budget trust funds, etc.

The expenditure part includes: expenses for social and cultural events, which are financed from the budget, expenses for public investments, state subsidies, expenses for science from the budget, for defense, expenses for the maintenance of law enforcement agencies, authorities, prosecutorial courts, etc.

Consolidated budget indicators play a big role in long-term planning in general and long-term financial planning in particular. Financial indicators, which are based on indicators of consolidated budgets, are used in developing forecasts for the economic and social development of the state and territories.

Indicators of consolidated budgets are used in calculations that characterize various types of security for the residents of the country and its territories.

CHAPTER 1. CONCEPT AND ESSENCE OF THE CONSOLIDATED BUDGET

1.1 The concept of a consolidated budget, its types and features

One of the mechanisms that allows the state to pursue economic and social policies is the financial system of society and its component - the state budget. It is through the state budget that a directed influence is made on the formation and use of centralized and decentralized funds of funds. The state budget, being the main financial plan of the state, gives authorities a real economic opportunity to exercise power. The budget reflects the size of the financial resources needed by the state and thereby determines the tax policy in the country. The budget fixes specific areas for spending funds, redistribution of national income and gross domestic product, which allows it to act as an effective regulator of the economy. At the same time, the budget can be rightfully considered as an economic category that expresses certain economic relations. Budget is a category characteristic of various relationships. Its emergence and development is associated with the origin and formation of the state. The state uses the budget as one of the main tools to support both its direct activities and the most important element of economic and social policy.

The budget is the main tool for checking the balance and consistency of the income and expenditure of economic resources. Depending on the economic entity in relation to whose funds the budget is drawn up, a distinction is made between the state budget, the regional budget, and the local (municipal) budget.

Types of budgets:

1) The 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 constituent entities of the Russian Federation. In turn, the consolidated budget of a constituent entity of the Russian Federation includes the regional budget, i.e. budget of the constituent entity of the Russian Federation, and local budgets.

2) The federal budget is created for the central authorities to fulfill their duties and to provide financial support for national events. Through the federal budget, the process of distribution and redistribution of the country's gross domestic product and created national income between sectors of the national economy, regions and social strata of the population is carried out.

3) Regional budgets - intended to financially support the tasks assigned to the state governing bodies of the constituent entity of the Russian Federation in order to ensure the comprehensive development of the regions, proportional development of the production and non-production spheres in the subordinate territories.

The consolidated budget is a set of budgets of all levels in the relevant territory. It is used for calculations and analysis of financial resources accumulated within a given territory through the budgets operating there. This is important for predicting the socio-economic development of the country as a whole and its territorial divisions, as well as for forming relationships with higher and lower authorities (interbudgetary relations). Consolidated budget is a set of budgets of the budgetary system of the Russian Federation in the relevant territory (except for the budgets of state extra-budgetary funds) without taking into account interbudgetary transfers between these budgets.”

This concept highlights two essential features: firstly, the consolidated budget is a set of budgets of a certain territory, that is, the budget of the corresponding national-state or administrative-territorial entity; secondly, the set of budgets of a certain territory is used as a financial tool for calculating the minimum social and financial norms and standards necessary for budget planning and analysis of budgetary activities, that is, it is not an independent category of economic science.

The consolidated budget of a constituent entity of the Russian Federation is not approved by the legislative body of that constituent entity of the Russian Federation. It is a statistical summary of budget indicators that reflect generalized data on expenses and income, sources of financial resources and directions for their use in the territory of a specific subject of the Russian Federation. To manage public affairs at the regional level, it is necessary to know what financial resources are accumulated within the boundaries of a given territory. Budgets formed on the territory of a constituent entity of the Russian Federation - regional and local - are separate, independent monetary funds. Therefore, in order to achieve the above goal, a consolidated regional budget is formed, which could take into account all the budgets operating on the territory of a particular subject of the Russian Federation.

Consolidated budgets of the Russian Federation and constituent entities of the Federation are not subject to approval. They are compiled and are, first of all, a statistical compilation of budget indicators that characterize aggregate indicators of income and expenditure of budgets of the budget system.

Consolidated budget indicators are used:

1. In budget planning, in particular, when determining standards for deductions from regulatory taxes to the budgets of constituent entities of the Russian Federation and the amount of subsidies; The volumes of consolidated budgets of administrative-territorial entities are taken into account.

2. Indicators of consolidated budgets are used when analyzing the formation and use of the country’s centralized financial fund, i.e. the amount of all financial resources received, incl. through the budget system and reflected in the country's consolidated financial balance sheet.

3. Indicators of the consolidated budget are used when calculating the revenue and expenditure parts of the consolidated financial balance of the state and the corresponding territories.

4. Consolidated budget indicators are used in long-term planning for the country as a whole (for example, the Country Plan for socio-economic development for the period until 2015) and in long-term financial planning in particular. When developing forecasts for the economic and social development of the state and territories, financial indicators are used, which are based on the indicators of consolidated budgets. The development of economic models for forecasting budgets is based on data from consolidated budgets.

5. Indicators of consolidated budgets are used in calculations characterizing various types of security for residents of the country as a whole or individual territories (for example, budget expenditures per inhabitant for medical care, education, social assistance, and other indicators).

The structural proportions of consolidated budgets (the relationships between different types of main sources and areas of expenditure) of each level of the budget system differ significantly from the proportions of consolidated budgets of other levels (for example, if the main source of income in the revenues of the consolidated budget of the Russian Federation in a transition economy was the value added tax, then in the consolidated budgets of the constituent entities of the Federation such a source was most often income tax). At the regional and local levels, significant structural discrepancies often arise between consolidated budgets of the same level. The main reasons for this are: assigning each level of the budget system its own revenue sources; the proportions in force in a given period for the distribution of rates between the federal and regional budgets when tax bases are shared; industry specialization and general level of socio-economic development of a particular territory; distribution of spending powers between levels of the budget system, including the legislative establishment of a list of expenses financed exclusively from the budgets of the corresponding level, etc. The budget system of the Russian Federation includes three levels: the federal budget and the budgets of state extra-budgetary funds; budgets of constituent entities of the Russian Federation and budgets of territorial extra-budgetary funds; local budgets.

With the abolition of the state budget of the Russian Federation, which included all levels of the budget system of Russia, the Law “On the Fundamentals of the Budgetary Structure and Budgetary Process in the RSFSR” introduced the concept of a “consolidated budget”. When introducing this concept, we proceeded not only from the fact that the unity of the budget system is ensured by a unified legal framework, unity of budget classification and documentation, but also by the provision of the necessary statistical and budget information for the preparation of consolidated budgets. Consolidated budgets are a purely statistical summary of budget indicators that characterize a given state or territorial entities according to the income of monetary resources to the budget of the corresponding level.

Statistical consolidated indicators are used: for budget planning; when analyzing the formation and use of the state financial fund; when developing forecasts for the economic and social development of the state; in calculations characterizing various areas of support for the economy of society, individual territorial entities, etc.

In budget planning, indicators of consolidated budgets are used, for example, when determining the amount of standard deductions from regulatory taxes to the budgets of constituent entities of the Russian Federation and when determining the amount of subsidies. In particular, when determining deductions and the amount of subsidies, the volumes of the consolidated budgets of administrative-territorial entities are taken into account in the calculation. Without calculating the indicators of consolidated budgets, consolidated financial planning is impossible, since the indicators of the consolidated financial balance of the state and territorial consolidated financial balances are based on consolidated budgets. In particular, the following budget data are used in the revenue part of the balance sheet: value added tax, excise taxes, personal income tax, property tax, foreign economic transactions, funds from trust funds, deductions for the reproduction of the mineral resource base, income from state property or activities .

1.2 The essence of the consolidated budget

A separate concept in the structure of the budget structure of Russia is the concept of a consolidated budget, which is a set of budgets of all levels of the budget system of the Russian Federation in the corresponding territory.

The budget system of Russia, as a federal state, consists of three levels:

first level - the federal budget of the Russian Federation and the budgets of state extra-budgetary funds;

the second level - the budgets of the constituent entities of the Russian Federation (89 budgets - 21 republican budgets, 55 regional and regional budgets, 10 district budgets of autonomous okrugs, the budget of the Autonomous Jewish Region, the city budgets of Moscow and St. Petersburg) and the budgets of territorial state extra-budgetary funds;

the third level is local budgets (about 29 thousand city, district, township and rural budgets).

The consolidated budget of the Russian Federation is the federal budget and the consolidated budgets of all subjects of the federation. Consolidated budgets allow you to get a complete picture of all income and expenses of a region or country as a whole; they are not approved and serve for analytical and statistical purposes.

The consolidated budget performs the function of combining budget indicators, and its value in each individual case is determined by calculation. Nevertheless, the consolidated budget is widely used in the process of planning and analysis of the main indicators and proportions of the budget system. For example, the share of the budget of the consolidated Russian Federation in the gross domestic product gives an idea of ​​the scale of budget redistribution; the structure of income and expenses indicates the main sources and subjects of formation of the revenue base of the budget system; priority areas of government spending, etc.

In Russian budgetary practice, the following concepts of consolidated budgets exist: the consolidated budget of the Russian Federation, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation, as well as state extra-budgetary funds; the consolidated budget of a subject of the Russian Federation (a republic within the Russian Federation, a territory, a district, an autonomous okrug, a region, an autonomous region, the cities of Moscow and St. Petersburg), including the budget of a subject of the Federation and the consolidated budgets of municipalities located on the territory of a subject of the Federation; consolidated budget of the city (republican, regional, district, regional subordination), including the city budget and budgets of urban districts; the consolidated budget of the district, including the district budget and the budgets of cities of district subordination, rural, town and other budgets of municipalities. Without calculating the consolidated budget, consolidated financial planning is impossible, because Many indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from consolidated budgets. The development of economic and mathematical models for forecasting budgets is also based on data from consolidated budgets. To calculate financial resources for the future, correlations between the volumes of consolidated budget revenues and such variables as the size of GDP, national income, the volume of gross industrial output, and agriculture are examined.

Indicators of consolidated budgets are also used in calculations characterizing various types of provision for residents of the country and territories, for example, budget expenditures per capita for medical care, education and other per capita budget incomes. In turn, average budget indicators are criteria for a comparative analysis of the state of individual territories.

In addition, consolidated budget indicators are used in drawing up a consolidated financial balance, forecasting the socio-economic development of a federation or region, as well as in calculating indicators of the budgetary security of the population, territory or state as a whole. The dynamics of budgetary security indicators is one of the indicators of the development of the federation or individual regions.

CHAPTER 2. FORMATION OF INCOME AND EXPENSES

2.1 The concept of generating income and expenses

The consolidated budget combines all income and expenses of all parts of the budget system. It differs from the federal budget in that the latter is approved as a law and does not include lower budgets, while the consolidated budget includes all income and expenses of all budgets. Consolidated budget value:

1) Its indicators are necessary for consolidated financial planning.

2) Used for forward planning.

3) Consolidated budget data is necessary for budget planning.

4) Makes it possible to carry out inter-budgetary relations, i.e. relationships that arise between budgets of different levels. Consolidated budget revenues consist mainly of tax revenues.

87% of all revenues come from taxes. Indirect taxes (VAT, excise taxes, customs duties and sales tax) account for 46% of this 87%. Non-tax revenues are relatively small and do not exceed 10%. The expenditure part of the consolidated budget consists of 2/3 of unproductive expenses:

1) Expenses for law enforcement activities.

2) For management

3) On defense

Consolidated budget revenues are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of government bodies of the Russian Federation, constituent entities of the Russian Federation and local self-government. Income is divided into groups, subgroups, articles and sub-articles (four levels). They are divided into four groups: tax, non-tax, gratuitous revenues and income of targeted budget funds.

Tax revenues consist of the following subgroups: taxes on profits (income), capital gains; goods and services taxes, licensing and registration fees; taxes on total income; property taxes; payments for the use of natural resources; taxes on foreign trade and foreign economic transactions; other taxes, duties, fees.

Non-tax income includes the following subgroups: income from property in state and municipal ownership, or from activities; income from the sale of land and intangible assets; receipts of capital transfers from non-state sources; administrative fees and charges; penalties, compensation for damages; income from foreign economic activities; other non-tax income.

Free transfers consist of subgroups: from non-residents; from budgets of other levels; from state extra-budgetary funds; from government organizations; from supranational organizations; funds transferred to target budget funds.

The income of target budget funds includes the following target budget funds: road funds; environmental funds; Federal Fund of the Ministry of Taxes and the Federal Tax Police Service of the Russian Federation; Fund for the Development of the Customs System of the Russian Federation; State Crime Fund; Fund for Reproduction of Mineral Resources; Foundation of the Ministry of Atomic Energy of the Russian Federation; Trust Budget Fund for Assistance to Military Reform; Fund for the management, study, conservation and reproduction of aquatic biological resources; Federal Fund for Restoration and Protection of Water Bodies.

Expenditures of the consolidated budget are funds allocated to financially support the tasks and functions of the state and local government. These costs express the economic relations on the basis of which the process of using the funds of the centralized fund of state funds in various directions occurs.

Through budget expenditures, budget recipients are financed - organizations in the production and non-production spheres that are recipients or managers of budget funds. This means that budget expenditures are of a transit nature. The budget determines only the amount of budget expenditures by cost items, and direct expenditures are made by budget recipients. In addition, at the expense of the budget, budget funds are redistributed across levels of the budget system through grants, subventions, subsidies and budget loans. Budget expenses are mostly irrevocable. Only budget credits and loans can be provided on a repayable basis.

The economic essence of consolidated budget expenditures is manifested in many types of expenditures. Each type of expense has qualitative and quantitative characteristics. At the same time, a qualitative characteristic, reflecting the economic nature of the phenomenon, allows us to establish the purpose of budget expenditures, and a quantitative one - their value. The structure of budget expenditures is established annually directly in the budget plan and depends on the economic situation and public priorities.

The variety of specific types of budget expenditures is due to a number of factors: the nature and functions of the state, the level of socio-economic development of the country, the ramifications of connections between the budget and the national economy, the administrative-territorial structure of the state, forms of provision of budget funds, etc. The combination of these factors gives rise to one or another system of budget expenditures of any state at a certain stage of socio-economic development.

Depending on the economic content, budget expenditures are divided into current and capital. Current budget expenditures are part of budget expenditures that ensure the current functioning of state authorities, local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for the current functioning, as well as other budget expenditures not included in capital expenditures. These expenses are the predominant part of expenses in all parts of the budget.

In recent years, in the structure of expenditures of the consolidated budget of the Russian Federation, the largest share falls on such expenditure items as:

1) servicing public debt;

2) national defense;

3) law enforcement activities and ensuring state security;

4) financial assistance to budgets of other levels;

5) international activities.

Main expenses tasks:

- reduce the number of federal target programs, ensure the concentration of budget funds on the most effective and socially significant projects;

- reduce the cost of maintaining the state apparatus;

- continue decentralization of the investment process, expanding the practice of state financing of projects;

- increase the efficiency of using allocations for national defense and the defense complex, concentrating them on solving social problems and promising research projects;

- reduce the level of detonation in individual regions;

- strengthen control over the execution of budget funds;

- ensure priority financing of expenses for science, culture, medical care, and education.

2.2 Formation of a consolidated income budget

According to the Budget Code of the Russian Federation, budget revenues are understood as funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities and local self-government. The form of formation and expenditure of a fund of funds at the disposal of the state and local government is known as the budget. A distinctive feature of a budget is its planned beginning. Therefore, budgeting by income is nothing more than planning the funds available to state authorities and local self-government over time.

The consolidated budget combines all income and expenses of all parts of the budget system. It differs from the federal budget in that the latter is approved as a law and does not include lower budgets, while the consolidated budget includes all income and expenses of all budgets.

Consolidated budget revenues consist mainly of tax revenues. 87% of all revenues come from taxes. Of this 87%, indirect taxes account for 46%. Non-tax revenues are relatively small and do not exceed 10%.

For a general understanding of the economic content of consolidated budget revenues, let’s look at Chapter 6 of the Budget Code of the Russian Federation.

Budget revenues are generally considered to be funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation and local governments.

The legal basis for the formation of budget revenues is:

Firstly, the budget legislation of the Russian Federation, which consists of the Budget Code of the Russian Federation and laws adopted in accordance with it on the federal budget for the corresponding year, laws of the constituent entities of the Russian Federation on the budgets of the constituent entities for the corresponding year and other federal laws.

Secondly, legislation on taxes and fees, which consists of: the tax code of the Russian Federation and federal laws of the Russian Federation on taxes and fees; legislation of the constituent entities of the Russian Federation on taxes and fees; regulatory legal acts of local governments on local taxes and fees.

The standards for the centralization of revenues are approved by the federal law on the federal budget for the next financial year, and the law of the constituent entity of the Russian Federation on the regional budget for the next financial year. Various gratuitous transfers may also be partially centralized in budget revenues: from non-residents; from budgets of other levels; from state extra-budgetary funds; from government organizations; from national organizations; funds transferred to target budget funds; other gratuitous transfers.

Tax revenues are considered paid income of the corresponding budget, the budget of a state extra-budgetary fund from the moment determined by the tax legislation of the Russian Federation.

Non-tax revenues and other receipts are considered paid to the budget, the budget of a state extra-budgetary fund from the moment funds are written off from the payer’s account in a credit institution.

In accordance with Art. 41 of the Budget Code of the Russian Federation, budget revenues of all levels of the budget system of the Russian Federation - the federal budget, budgets of constituent entities of the Russian Federation and local budgets - are divided into tax and gratuitous transfers. They are reflected in the classification of budget revenues of the Russian Federation, which includes five groups of revenues: tax revenues; non-tax revenues; free transfers; income of target budget funds; income from business and other income-generating activities.

In accordance with the Budget Code of the Russian Federation, non-tax income includes: income from the use of property located in state or municipal ownership, after paying taxes and fees provided for by law; income from paid services provided by budgetary institutions under the jurisdiction of executive authorities of the Russian Federation, constituent entities of the Russian Federation and local governments, after payment of the prescribed taxes and fees; funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizure ; income in the form of financial assistance received from budgets of other levels of the budget system of the Russian Federation, with the exception of budget loans and budget credits; other non-tax income.

Using state and municipal property, you can get various types of income. Article 42 of the Budget Code of the Russian Federation establishes the general principle of accounting for income from the use of property, according to which the following are taken into account in budget income:

A) funds received in the form of rent or other payment for the temporary possession and use or temporary use of property in state and municipal ownership;

B) funds received in the form of interest on budget balances in accounts with credit institutions;

C) funds received from the transfer of property in state and municipal ownership, secured by security, into trust management;

D) payment for the use of budget funds provided to other budgets, foreign states or legal entities on a repayable and paid basis;

E) income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

E) part of the profit of state and municipal unitary enterprises remaining after paying taxes and fees and other obligatory payments;

G) other income provided by the legislation of the Russian Federation from the use of property in state and municipal ownership.

The specified incomes are included in the income of the corresponding budgets after payment of taxes and fees provided for by the legislation on taxes and fees. This list is not exhaustive.

It should also be noted that income from the sale of property in state and municipal ownership is subject to credit to the relevant budgets in full, as evidenced by Art. 43 of the Budget Code of the Russian Federation. These funds are subject to accounting in the budget of the corresponding level of the budget system.

The procedure for transferring funds received in the process of privatization of state and municipal property to the budgets of all levels of the budget system of the Russian Federation, the standards for their distribution between budgets of various levels, as well as the amount of costs for organizing privatization are determined by the legislation of the Russian Federation on privatization. It should be noted that the Law on Privatization of Property does not apply to certain types of relations arising from the alienation of land (with the exception of land plots on which real estate is located), natural resources, state and municipal housing stock, state reserves, state and municipal property, located outside the territory of the Russian Federation, etc.

Penalties are one of the sources of replenishment of the revenue side of the budgets of the Russian Federation. At the same time, the current classification of budget revenues of the Russian Federation distributes penalties among two sources of revenue receipts. Fines for violation of tax and duty laws are included in tax revenue. Other penalties are a source of non-tax revenue. The latter include, for example:

receipt of amounts for the production and sale of products manufactured in deviation from standards and technical conditions; sanctions for violating the procedure for applying prices; administrative fines and other sanctions, including fines for violating traffic rules, fines collected for violating currency laws and export control laws, sanctions for misuse of budget funds, etc.

Own budget revenues are types of income assigned on a permanent basis, in whole or in part, to the relevant budgets in accordance with legal requirements. Such income includes: Tax revenues legally assigned to the corresponding level of the budget system, or own taxes.

Own taxes are taxes received by the budgets of the corresponding levels of government. These authorities receive exclusive rights to collect and use the listed taxes.

Fixed income represents income that, in full or in a firmly fixed share, on a permanent or long-term basis, in the prescribed manner, goes to the corresponding budget. Attachment standards can be uniform or differentiated.

Non-tax income, with the exception of income from the use of property in state or municipal ownership.

Free transfers, with the exception of financial assistance, which does not apply to one’s own income.

2.3 Formation of expenses of the consolidated budget of the Russian Federation

Budget expenditures are one of the most important characteristics of the budget. Through the expenditure system, a significant part of the national income is redistributed; the state intervenes in economic processes and implements the economic and social policies of the state.

Budget expenditures represent costs arising in connection with the performance by the state of its functions. They express economic relations related to the distribution of the funds of states and their use in various directions. The economic essence of state budget expenditures is manifested in the fact that they serve as an active instrument of economic policy. With their help, the state influences redistribution processes, the growth of national income, structural regulation of the economy, the development of individual industries and sectors of the economy, and increasing the competitiveness of national economies.

The social essence of expenses is reflected in the fact that through them the state implements a policy of social maneuvering and ensures the reproduction of the labor force. Consequently, budget expenditures provide the state with the implementation of its main functions and tasks.

The structure of budget expenditures and their content are formed under the influence of many factors. The most important of them are: the level of socio-economic development of the country; administrative and territorial structure of the state; specific economic and social situation; forms of providing budget funds. The financial policy of the government, the chosen priorities for the development of society and the methods for implementing the intended tasks have a significant influence.

The expenditure part of the consolidated budget consists of 2/3 of unproductive expenses:

1) Expenses for law enforcement activities

2) For management

3) On defense

4) To serve the state budget

5) To social and cultural events.

Budgetary institutions spend budget funds exclusively on: wages in accordance with concluded employment contracts and legal acts regulating the amount of wages of relevant categories of employees; transfer of insurance contributions to state extra-budgetary funds; transfers to the population paid in accordance with federal laws, laws of constituent entities of the Russian Federation and legal acts of local governments; travel and other compensation payments to employees in accordance with the legislation of the Russian Federation; payment for goods, works and services under concluded state or municipal contracts; payment for goods, works and services in accordance with approved estimates without concluding state or municipal contracts.

Expenditure of budgetary funds by budgetary institutions for other purposes is not permitted.

The formation of budget expenditures at all levels of the budget system of the Russian Federation is based on the minimum state social standards, standards of financial costs for the provision of public services and unified methodological principles for calculating the minimum budgetary provision.

State authorities of the constituent entities of the Russian Federation, local governments, taking into account existing financial capabilities, have the right to increase the standards of financial costs for the provision of state and municipal services.

Components of budget expenditures:

1. Budget expenses, depending on their economic content, are divided into current expenses and capital expenses.

2. The grouping of budget expenditures into current and capital is established by the economic classification of budget expenditures of the Russian Federation.

3. Funds from the repayment of government loans, budget loans and budget loans, including funds received from the sale of property and other collateral transferred by recipients of budget loans, budget loans and state or municipal guarantees to the relevant executive authorities as security for obligations under budget loans , budget loans and state or municipal guarantees are reflected in budget expenditures with a minus sign.

Costs for financing budget investments:

A) Expenses for financing budget investments are provided for by the corresponding budget, subject to their inclusion in the federal target program, regional target program, or in accordance with the decision of the federal executive body, executive body of the constituent entity of the Russian Federation or local government body

B) Objects of state property of the constituent entities of the Russian Federation and municipal property can be included in the federal targeted investment program, federal target programs at the stage of drawing up, reviewing and approving the federal budget for the next financial year.

The procedure for executing federal budget expenditures provided for the financing of state property of constituent entities of the Russian Federation and municipal property included in the federal targeted investment program, federal target programs is determined by paragraph 4 of Article 85 of this Budget Code of the Russian Federation

C) Federal investment projects that involve expenses in the amount of more than 200,000 minimum wages are subject to review and approval in the manner prescribed for the financing of federal target programs.

Financing expenses not provided for in the budget

1. If a federal law or other legal act is adopted that provides for an increase in funding for existing types of expenses or the introduction of new types of budget expenses that were not financed by any budget before the adoption of the legislative act, this legal act must contain rules defining the sources and procedure for financing new types budget expenditures, including, if necessary, the transfer of financial resources for new types of expenditures to budgets of other levels.

2. When determining sources of financing for new types of budget expenditures, an increase in budget deficits is excluded.

3. Financing of new types of budget expenditures or an increase in financing of existing types of budget expenditures can be carried out only from the beginning of the next financial year, subject to their inclusion in the law (decision) on the budget, or in the current year after making appropriate changes to the law (decision) on the budget, if any relevant sources of additional budget revenues and (or) when reducing expenses on individual budget items.

4. The law (decision) on the budget for the next financial year (in the form of an appendix) indicates a list of legislative acts (articles, individual paragraphs of articles, subparagraphs, paragraphs), the effect of which is canceled or suspended for the next financial year due to the fact that the budget no funds are provided for their implementation.

If the costs of implementing a legislative or other regulatory legal act are partially (not fully) covered by sources of financing in the relevant law (decision) on the budget, the law (decision) on the budget indicates in what part the financing of the legislative (regulatory ) act.

5. If legislative or other legal acts establish budget obligations not provided for by the law (decision) on the budget, the law (decision) on the budget is applied.

6. If, in the process of budget execution, there is an increase in the volume of budget revenues in excess of the amounts established by the law (decision) on the budget for the corresponding year, the additional revenues are prioritized to finance expenses provided for by legislative and regulatory acts that are not secured or partially secured (not in full) by sources of financing in the budget for the corresponding year, unless otherwise provided by budget legislation.

Expenses financed exclusively from the federal budget

The following functional types of expenses are financed exclusively from the federal budget:

1) ensuring the activities of the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, the Central Election Commission of the Russian Federation, federal executive bodies and their territorial bodies, other expenses for general government administration according to the list determined when approving the federal law on the federal budget for next financial year;

2) functioning of the federal judicial system; carrying out international activities in the general federal interests;

3) national defense and ensuring state security, implementing the conversion of defense industries;

4) fundamental research and promotion of scientific and technological progress;

5) state support for railway, air and sea transport;

6) state support for nuclear energy;

7) liquidation of consequences of emergency situations and natural disasters on a federal scale;

8) exploration and use of outer space;

9) maintenance of institutions that are federally owned or administered by state authorities of the Russian Federation;

10) formation of federal property;

11) servicing and repaying the state debt of the Russian Federation;

12) other expenses.

consolidated financial Russian budget

CHAPTER 3. STATUS AND PROSPECTS FOR DEVELOPMENT OF THE CONSOLIDATED BUDGET OF THE RF

3.1 Problems of forming the consolidated budget of the Russian Federation

The development of democratic principles in government and governance, which has been taking place in recent years in Russia, has made local government bodies, endowed by the people with managerial and financial-budgetary rights, an obligatory component of the public administration system. The role of territorial finance in the national financial system has increased sharply and continues to grow. Accordingly, the role of local budgets is increasing. The size of local finance is growing in many countries: they are becoming a predominant part of the state's financial resources.

But here many problems arise. How to implement a fair distribution of income and expenses between budgets of different levels? How to determine the priority of the goals of budget regulation carried out at one of the levels? And most importantly, how to achieve the same direction of budget policy at all levels?

One of the main characteristics of a federal state is the conformity of the basic directions of economic policy, both in the actions of the federal government and in the actions of the governments of the constituent entities of the Federation. In other words, if, for example, the actions of the center are aimed at reducing government spending, then all regional policies should be aimed at stimulating cost reductions at the level of constituent entities of the federal state. But achieving such a balance, especially in Russian crisis conditions, is more than an easy task. It is necessary to find the only true compromise between truly market federal tendencies and the desire for centralization in conditions of a deep crisis. Nevertheless, it is precisely the establishment of new interbudgetary relations based on the principles of fiscal federalism that is the key to the success of the ongoing reforms, and this is the most important condition for creating a truly market-based budget system in Russia.

An important problem in the development of the budget structure of the Russian Federation is the revision of the existing relations between budgets of various levels. Being a federal state with a three-level budget system, for Russia the problem of building a budgetary structure based on the principles of fiscal federalism, which is understood as a system of fiscal relations between authorities and management at various levels at all stages of the budget process, is extremely relevant, based on the following basic principles:

Independence of budgets at different levels;

Legislative delimitation of budgetary responsibility and spending powers between federal, regional and local authorities and management;

Correspondence of financial resources of government and management bodies to the functions they perform;

Regulatory and accounting methods for regulating interbudgetary relations and providing financial assistance;

The presence of special procedures for preventing and resolving conflicts between different levels of government and management, achieving mutually agreed decisions on fiscal policy issues.

Specific implementations of the concept of fiscal federalism are based on a certain combination of two complementary trends: competition between regional bodies in the “market” of social services, on the one hand, and leveling the conditions of this competition and ensuring nationwide minimum standards throughout the country, on the other.

Fiscal federalism is one of the most complex areas of economic reforms, covering the area of ​​economic, financial and political relations. Our country is only taking the first steps towards the establishment of truly federal relations between budgets at various levels. Nevertheless, the foundations for their formation have already been laid and positive results have been achieved in the development of fiscal federalism, although, undoubtedly, there are still many problems.

We can rightfully say that the Russian Federation has a constitutional model of budgetary federalism, since it is the Constitution that defines such general principles of the budget system as the demarcation and independence of budgets at all levels. A special link in the constitutional model of fiscal federalism is the joint budgetary and tax powers of the Federation and its subjects.

On the one hand, they mutually limit the powers of the center and the regions, and on the other, they establish their interconnection and interdependence, determining the unity of the budget and tax systems. The Constitution provides the joint jurisdiction of the Federation and its subjects with the establishment of general principles of taxation and fees, and at the same time, the subjects of the Federation are not limited in their rights to introduce their own system of taxes and fees based on general principles of taxation. According to the Constitution, there are three taxation systems, but the complete separation of budgets and tax systems is also not provided for: after all, the Federation and its subjects jointly manage the economic and tax base in the form of state property, land, subsoil, water and other natural resources. Federal funds for regional development are also provided; consequently, inter-budgetary connections and interaction of tax systems arise.

Thus, the constitutional foundations for the formation of an effective model of fiscal federalism exist. However, its real essence is much more complex and represents the interaction of economic and political interests of power levels and state structures aimed at the formation, appropriation, disposal and use of society’s monetary resources through a system of taxes, payments, fees and a system of budgetary allocations and expenses. It is within the framework of this system that the process of financial circulation within the state itself is concluded, expressed in specific financial circulations of budgetary monetary resources between their sources (legal entities and individuals), authorities and subjects of resource appropriation. Fiscal federalism acts as a kind of intermediary of exchange in the “economy - state - economy” system, where the state itself is a whole system of subjects.

It is customary to divide fiscal federalism into two spheres: internal and external. The internal sphere performs the functions of centralization, distribution and redistribution of budget funds between levels of government. The external sphere expresses the ultimate purpose of budgetary relations, providing “service” to society by the state. Moreover, the cheaper it is, the more effective the system of fiscal federalism is.

Currently, the fate of fiscal federalism in Russia depends not so much on one or another of its models, but on the ability of the state as a whole to overcome the devastating economic crisis, the decline in production, and to make a country-wide transition to a different market strategy for financial stabilization.

We cannot allow a situation where the development of fiscal federalism itself turns into a factor intensifying the economic and political crisis: it will further weaken the federal budget, instead of fighting for the improvement of the real sector of the economy, it will intensify the struggle for the division of federal taxes, and will lead to a crisis in the all-Russian securities market due to competition between federal and regional government bonds, will block the center’s efforts in pursuing a unified emission, credit and interest rate policy and a policy of reducing the budget deficit. Fiscal federalism needs to be more and more consciously brought closer to the general macroeconomic policy of market reforms. Solving the problems of fiscal federalism will ultimately make it possible to stabilize Russian statehood and increase the controllability and objectivity of our market economic system.

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In general, we can say that budget revenues are generated through tax, non-tax and gratuitous transfers. Expenses are divided depending on their economic content into current and capital expenses.

Now we will consider separately the structures of the revenue and expenditure parts of the budget in detail.

IN revenue part The balance sheet uses the following budget data:

Tax revenues.

value added tax (VAT) and excise taxes;

personal income tax;

property tax;

taxes on foreign trade;

foreign economic transactions and income from foreign economic activities;

deductions for the reproduction of the mineral resource base.

Depending on the level of government that sets the tax, taxes in the Russian Federation are divided into federal, regional and local.

Non-tax revenues.

Non-tax revenues, just like tax revenues, are established by the representative authorities of the Russian Federation and constituent entities of the Russian Federation. The list of non-tax revenues is the same for budgets of all levels and is established by the law on budget classification. The types of non-tax revenues are determined by the Budget Code of the Russian Federation.

In accordance with the Budget Code of the Russian Federation, non-tax revenues include:

income from government property or activities, including income from the sale of property;

budgetary trust funds;

funds received as a result of the application of civil, administrative and criminal liability measures (fines, confiscations, compensation, etc.);

income in the form of financial assistance received from budgets of other levels of the budget system of the Russian Federation (except for loans and budget credits);

other non-tax income.

It should be noted that different regulatory documents provide not only different compositions, but also different groupings of non-tax revenues. So, for example, in accordance with the Budget Code, financial assistance to budgets of lower levels belongs to the group of non-tax revenues, while as amended by the Federal Law “On Budget Classification” dated 05/06/2003, assistance to budgets of other levels belongs to the independent section of gratuitous transfers.

The structure of non-tax revenues is presented in the following table.

Table 1

Structure of non-tax revenues to the federal and consolidated budgets of the constituent entities of the Russian Federation for 2004 (thousand rubles)

	Federal budget	Consolidated Budget subjects of the Russian Federation
Income from property in state and municipal ownership, or from the activities of state and municipal organizations
Income from the sale of intangible assets
Administrative fees and charges
Penalties, damages
Income from foreign economic activities
Other non-tax income

Free transfers.

According to the Budget Code of the Russian Federation, gratuitous transfers from individuals and legal entities, international organizations and foreign governments can be made to budget revenues of all levels. In addition, this item of non-tax revenue may include gratuitous transfers for mutual settlements.

According to the sources of income, gratuitous transfers can be from:

non-residents;

other budgets of the budget system;

state extra-budgetary funds;

government organizations;

supranational organizations;

Free receipts from other budgets of the budget system can be in the form of grants, subventions, subsidies, funds for mutual settlements, etc.

Income of target budget funds.

At the level of constituent entities of the Russian Federation, the income of target budget funds includes income:

territorial road funds;

territorial environmental funds;

target budget funds of the constituent entities of the Russian Federation, created by the legislative (representative) bodies of the constituent entities of the Russian Federation.

In terms of profitability, the first places in the consolidated budget of the Russian Federation (according to the Interregional Department of the Federal Tax Service of the Russian Federation for the Urals Federal District) are:

mineral extraction tax – 41% of all revenues;

income tax – 24.5%;

value added tax (VAT) – 22.5%;

personal income tax – 5.8%.

Fig.2. Sources of revenues to the consolidated budget of the Russian Federation from the Urals Federal District, %

All other revenues to the consolidated budget in the aggregate account for no more than 6.4% of the total income (Fig. 2).

It is also important to note that the federal budget “takes away” almost all of the most profitable items, except for the “income tax,” leaving all low-income items to the regional budgets.

As for the budgets of the constituent entities of the Russian Federation, just like at the federal level, the main source of income is tax revenues, however, unlike the federal budget, gratuitous transfers (especially gratuitous transfers from federal-level budgets) play a significant role.

Fig.3. Structure of revenues of the consolidated budget of the Russian Federation in percent (according to the Ministry of Finance for 2005)

Expenditure part The consolidated financial balance sheet includes the following budget indicators:

public investment costs,

expenses for social and cultural events,

financed from the budget,

government subsidies,

expenses for the reproduction of the mineral resource base,

expenses for science from the budget,

defense spending,

expenses for the maintenance of government bodies, law enforcement agencies, prosecutor's courts,

expenses for foreign economic activity, formation of reserve funds, etc.

The division of expenditure obligations between levels of the budget system should be based on the following principles:

macroeconomic efficiency. This principle means the distribution of expenditure obligations taking into account the effects of scale, localization and erosion. All expenses of a redistributive nature, within the framework of this criterion, must be transferred to the highest possible level of government in order to prevent social conflicts.

zone use criterion. It implies bringing expenses as close as possible to the consumers of the corresponding goods.

the principle of uniformity of expenses across the territory. It means the need to spend funds from budgets at higher levels if they are evenly distributed throughout the country.

In accordance with these principles, expenses between levels of the budget system should be distributed as follows.