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Lecture notes, cheat sheets
State and municipal finances. Budget system of the Russian Federation (lecture notes)
Directory / Lecture notes, cheat sheets Table of contents (expand) LECTURE No. 2. The budget system of the Russian Federation The budget system is a set of budgets of different levels, interconnected. The structure of the budget system is based on the form of government. There are two forms of organization of the budget system in terms of public finances. 1. Simple (unitary). Countries with this form represent a single centralized state, consisting of dependent administrative-territorial units (Japan, England, Switzerland, France, etc.). Unitary states have a two-tier budget system: the state budget and local budgets. Thus, the budget system of Japan consists of the state budget, the budgets of 47 prefectures and 3255 municipalities. The French budget system contains the central budget and the budgets of 95 departments, as well as about 38 communes. The state budget is an accumulator of a part of the national income redistributed through the financial system. Large tax revenues are assigned to the state budget, which make it possible to incur expenses for the implementation of socio-economic tasks. In 1960-1970. in Western countries there was a consolidation of municipal administrative units. As a result, the importance of local budgets has increased. For example, in the UK, a reform of local governments was carried out. During the reform there was a division into counties and districts. In addition, smaller administrative divisions such as rural districts and parishes were abolished. The positive aspects of the reform of local self-government bodies were the reduction in the number of local budgets and the increase in their volume. Thus, interbudgetary relations between the state treasury and the budgets of municipal units have become more focused. Local self-government bodies were able to independently regulate many social issues in the area. Local budgets act as "conductors" of the government's financial, economic, and social policy. Although formally local budgets are considered independent of the center, in reality, significant funds are allocated from the general budget in the form of subsidies and targeted subsidies to finance the current expenses of local authorities. In Japan, the relationship between the state budget and local budgets is carried out at the level of subsidizing for the intended purpose (for example, for the construction of hydroelectric power plants). 2. Complex (federal, confederate, imperial). The complex form of the device represents a union of states or territorial entities independent of each other (USA, Canada, Germany, allied states, Russia, etc.). In federal states, there is a three-tier budget system: the budget of the central government, the budgets of the members of the federation, and local budgets. A feature of the federal structure of finance is the independence of each level of the budget and the variety of relationships between these levels. For example, the US budget system includes: 1) the federal budget; 2) the budgets of fifty states; 3) more than 80 budgets of local administrative units: a) 3000 districts; b) 19 municipalities; c) 17 cities and townships; d) 15 school districts; e) 29 special districts. The budget system of Germany consists of: 1) the federal budget; 2) the budgets of 16 lands, including the budgets of the Hanseatic cities; 3) community budgets, including the budgets of associations of communities and districts, etc. The federal budget is the financial basis of the government and plays the leading role. Expenses and incomes of local budgets under a federal structure are not included in the budgets of the members of the federation, and the expenses and incomes of the members of the federation are not included in the federal budget. The federal budget includes basic taxes. US personal income tax and corporate income tax revenues are 60%. The most important expenses are assigned to the federal budget: military, economic, some social, administrative. In the federal budget of Germany there is an item of expenditure related to the country's participation in the EU. The incomes of the budgets of the members of the federation are taxes, proceeds from their property and funds raised through the issuance of loans. The lion's share of revenues to the budgets of the lands are the so-called direct taxes: income tax, inheritance tax, corporate income tax, property tax. The main sources of revenue in the budget of the provinces, for example Canada, are excises, income tax, corporate income tax, payments to social insurance funds. The expenditure of the budgets of the members of the federation is carried out depending on their functions in economic and social activities, the provision of financial assistance to agriculture and individual industries, the maintenance of the administrative apparatus (judicial bodies, police). All levels of the budget chain are closely interconnected. Each state differs in the ways of interaction between the links of the budget system. In the United States, funds from the federal budget go to state and local budgets in the form of subventions. There are the following forms of financial links: blocks and income sharing programs. Blocks include federal subsidies provided to states and local governments. The authorities of the territories have the right to use them in a certain socio-economic sphere (for example, health care, employment, housing construction, etc.). In Germany, funds from the federal budget are transferred to the budgets of the states in the form of subsidies. In turn, the authorities of the lands transfer the corresponding amounts to the communities. In accordance with the Budget Code of the Russian Federation, the budget system of the Russian Federation consists of the budgets of the following levels: 1) the federal budget and the budgets of state off-budget funds; 2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds; 3) local budgets of municipal districts, urban districts, intra-city municipal formations of federal cities of Moscow and St. Petersburg; 4) budgets of urban and rural settlements. At each level there is a process of development, adoption, execution, control of financial resources of budgets. The federal budget and the budgets of state off-budget funds are developed and approved in the form of federal laws. The budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation. Local budgets are developed and approved in the form of legal acts of representative bodies of local self-government. For all levels, the annual budget is prepared for one financial year, which corresponds to the calendar year. The totality of all budgets in the respective territory constitutes the consolidated budget. The consolidated budget of the Russian Federation includes: 1) the federal budget; 2) a set of budgets of other levels of the budget system of the Russian Federation. The consolidated budget does not include the budgets of state and territorial off-budget funds. Intergovernmental transfers are also not included in this system. The use of the consolidated budget is closely related to the process of budget planning and forecasting. Its quantitative characteristics serve to confirm the reality and validity of the indicators of the federal, regional and local budgets. Summary of budgets - this is a settlement document that reflects the connection (consolidation) of all indicators characterizing the combined budgets. In order to avoid mistakes in the process of consolidation, certain rules are observed for summing up the main budget indicators: income, expenses, deficit (surplus). When determining the final indicators for the set of budgets: 1) it is forbidden to balance budget deficits with surpluses of other budgets (i.e. mutually reduce the deficits of some and surpluses of other budgets as part of the consolidated budget); 2) double counting of transfers is unacceptable, since they are part of the income of one budget and at the same time as an expense in the composition of a higher budget. For the effective functioning of the budget system in Russia, the following principles must be observed (Article 28 of the RF BC): 1) the unity of the budget system of the Russian Federation. This principle implies the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, a single procedure for establishing and fulfilling expenditure obligations, generating income and implementing budget expenditures, etc.; 2) differentiation of incomes and expenses between the levels of the budget system of the Russian Federation. The principle of delimitation of revenues and expenditures between budgets means the distribution and assignment of certain types of powers to different levels of government. This principle is primarily associated with the performance of the functions assigned to the authorities; 3) independence of budgets. The principle of independence of the budget includes the right of the authorities to independently form and execute the adopted budget. In addition, state and municipal authorities are responsible for the efficient use of budgetary funds. Regional and municipal authorities have the right to establish taxes and fees as tax revenues to the respective budgets. The independence of the lower budgets is manifested in the independence of the formation of expenditures. In the case when subventions and subsidies for targeted expenses are received from a higher budget, an obligation arises to "spend them on the needs prescribed by the center"; 4) equality of budgetary rights of subjects of the Russian Federation, municipalities. The principle of equality of budgetary rights of subjects of the Russian Federation, municipalities means determining the budgetary powers of government bodies, determining the volume, forms and procedure for providing interbudgetary transfers in accordance with uniform principles and requirements. This principle is also stated in the Constitution of the Russian Federation. The principle of equality of budgetary rights is not always implemented in reality. This is due to the uneven distribution of transfer funds between regions and municipalities; 5) completeness of reflection of incomes and expenditures of budgets, budgets of state non-budgetary funds. The principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds, are subject to reflection in budgets, budgets of state off-budget funds without fail and in full; 6) budget balance. The principle means that the volume of budgeted expenditures corresponds to the total volume of income; 7) efficiency and economy of the use of budgetary funds. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or to achieve the best result using the amount of funds determined by the budget. One of the ways to save budget funds is a procurement campaign or tenders; 8) general (aggregate) coverage of budget expenditures. The principle of general (aggregate) coverage of expenditures means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit; 9) publicity. The principle of publicity means the availability of information on the course of development, approval, and execution of the budget. Secret articles can only be approved as part of the federal budget; 10) reliability of the budget. The principle of budget reliability means the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures; 11) targeting and targeted nature of budgetary funds. The principle of targeting implies the use of budgetary funds for their intended purpose. Target financial resources are allocated for specific budget recipients. Violation of this principle entails violation of the budget legislation. Author: Novikova M.V. << Back: The essence and history of the emergence of state and municipal finance >> Forward: Fundamentals of budget policy
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