State and municipal finances. Features of the budget of the Union State (lecture notes)

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State and municipal finances. Features of the budget of the Union State (lecture notes)

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LECTURE No. 7. Features of the budget of the Union State

In modern conditions, in order to prevent the development of a unipolar world, confederations are formed. Sovereign states are formed within the confederation. For example, the European Union was formed on the basis of 27 states. As in any other state, the functioning of the Confederation is supported by the financial side. The income of the confederal budget consists of contributions from members of the union. The decision to spend these funds is made jointly by all participating countries.

Since 2007, a long-term budget (until 2013) has been adopted.

The European Parliament voted to adopt the EU's long-term budget for 2007-2013. The total amount included in the long-term spending plan will be €864,4 billion. In terms of spending, it was decided to increase the European emergency fund for dealing with natural disasters and emergencies by 1,5 billion and add 500 million euros for pensions for EU citizens. The spending will go towards replenishing the reserves of the European Investment Bank. The allocated money will provide assistance to small and medium-sized enterprises. The majority of the budget, €56,3 billion, covers the agricultural sector.

Spending on research and innovation and on the Galileo Foundation (satellite navigation) has been increased. Spending on assistance to poor regions, education, vocational training, innovation, research and development, and other measures aimed at accelerating economic growth is set at €54,9 billion, up 15,4% on 2006 levels.

This implies the allocation of 481 million euros to combat tax evasion. In the previous budget, only €224 million was allocated to combat tax evasion.

There are all the prerequisites for the creation of the Union State between the Russian Federation and the Belarusian Republic. Russian-Belarusian relations are enshrined in the Treaty on the Union of Belarus and Russia dated April 2.04.1997, 23.05.1997, the Charter of the Union of Belarus and Russia dated May 8.12.1999, XNUMX, the Agreement between the Russian Federation and the Republic of Belarus on the creation of equal conditions for business entities, the Treaty on the establishment of the Union State Belarus and Russia dated December XNUMX, XNUMX

A necessary condition for the merger of the two states is the convergence of socio-economic indicators, such as:

1) GDP per capita;

2) inflation rates;

3) the rate of devaluation of the exchange rates of the Russian and Belarusian rubles;

4) refinancing rates for term deposits and loans;

5) tax burden on the economy;

6) state budget deficit and public debt (external and internal);

7) trade balance;

8) the standard of living of the population.

The problems of general economic and social problems in both states are ripe. First of all, this concerns reducing poverty among the population of fraternal peoples, stimulating the growth of employment of the able-bodied population, stability in the provision of social guarantees and standards, and the availability of social benefits. The number one problem is the demographic situation in our states. There is still a natural decline in the population.

The issue of restructuring Russia's external debt to creditors of the Paris and London Clubs is an acute one.

A shortcoming in the existing system of financial management in the Federation is the dependence of the budget on world oil prices. On the other hand, this factor turned out to be positive, as there was a stimulation of investment and consumer demand, an increase in the production of goods.

The expansion of foreign trade plays a huge role in strengthening the economic potential of the two states. For this reason, stakes are being placed on the formation of a single customs, investment, scientific and technical space.

In the forecast periods, it is planned to unify the regulatory legal acts in the field of foreign trade regulation, to negotiate on joining the World Trade Organization. The result of the formation of a unified customs policy will be the creation of the Common Customs Tariff of the Union State, regardless of which of the participating countries the goods are imported. The tariff is designed to protect the union state from the adverse effects of competitive products of other countries.

In this regard, exports from friendly countries should increase. On the basis of cooperative ties between Belarusian and Russian producers, exports to third countries will gradually expand in the near future. Within the framework of the Eurasian Economic Community, a common customs tariff should be formed, agreements should be reached on the non-use of protective, anti-dumping and countervailing measures in mutual trade.

The main directions in the field of formation of the Union State are the following.

1. Accelerating economic transformation.

2. Expansion of trade and economic relations.

3. Development of interregional relations.

Regional cooperation between Belarus and Russia should be based on the development of innovative and scientific and technical ties, investment in industrial facilities, and the elimination of restrictions on the movement of goods across the border.

Cooperation between Russia and Belarus is carried out at the level of regional authorities and at the level of business entities. About 70 regions of the Russian Federation have contractual relations on cooperation with the regions of the Republic of Belarus. The most developed form of interregional cooperation is the participation of enterprises and institutions of the regions and the city of Minsk in the implementation of union programs.

The main partners from the Russian side are the Moscow, Tula, Lipetsk, Kursk, Ryazan, Saratov, Rostov and Kaliningrad regions.

Moscow is a strategic partner of the Brest region.

In Moscow, it is planned to build a shopping center "Brest" with the involvement of Brest construction organizations.

The creation of a joint venture with the participation of the concern "Brestmyasomolprom", the formation of an agro-industrial economic group "Bug - Moscow" for the production, processing and sale of meat and dairy and fruit and vegetable products are envisaged.

The interregional relations of the Brest and Kaliningrad regions are growing. We are talking about the creation of joint ventures in the textile, furniture, pharmaceutical, wood-chemical, and fish industries.

Various forms of interregional cooperation of adjacent territories are being strengthened and improved.

Belarus exports petroleum products, fiberglass, light and food industry goods, household appliances to the regions of Russia. The most important exporters are OAO Naftan, OAO Steklovolokno-Polotsk, OAO Polymer, RUPP Vityaz. Belarus imports hydrocarbon raw materials, textiles, metal, paper and chemical raw materials, equipment for the reconstruction of large enterprises.

An agreement on cooperation has been prepared between the Legislative Assembly of the Krasnodar Territory and the Council of Deputies of the Gomel Region. Under this agreement, work will be carried out to unify the Belarusian-Russian legislation.

Much attention in the development of external relations with the regions of Russia is paid to the establishment of commercial relations, the joint holding of exhibitions, fairs, the efficient use of natural resources and labor potential, joint activities in the construction of social and cultural facilities, and the reconstruction of residential buildings.

4. Bringing the legislation of friendly countries to the parameters of international law for the balanced development of the Union State.

5. Carrying out coordinated budgetary, tax, monetary and other types of policy.

A draft law "On ratification of the Protocol to the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property" has been developed. The Tax Code of the Russian Federation presents tax rates on personal income: 13% for residents, 30% for non-residents. A resident is a person who has been in Russia for more than six months.

According to the introduced protocol, citizens of Belarus are recognized as residents from the date of entry into force of the employment contract. This contract with the employer must work for at least these 6 months - this is another condition for paying 13% tax. If a citizen of Belarus has concluded several employment contracts for a period of less than six months, then he is considered as a tax resident of Russia from the date of commencement of work under the first employment contract, according to which the duration of work in the Russian Federation, taking into account work under previous employment contracts, will be at least 183 days. Moreover, the tax period includes his presence in the territory of the Russian Federation, not related to work.

For citizens of Russia who are employed or simply located on the territory of Belarus, the collection of personal income tax does not depend on the status of residence.

To unify the tax policy of the member states of the Union State, the following are provided:

1) development of proposals for improving taxation;

2) strengthening tax control in the field of foreign economic activity;

3) reduction of tax benefits;

4) formation of a technology for the exchange of information between the tax services of the member states of the Union State in the field of control over the actual movement of goods, works, services;

5) preventing the development of the shadow business sphere;

6) maintaining high growth rates of investments in fixed capital and its further increase;

7) decrease in inflation;

8) linking the exchange rate of the Belarusian ruble to the Russian one, as well as the further introduction of a single currency of the Union State;

9) the formation of efficient high-tech industries for the production of competitive products, the creation of free economic zones;

10) development and implementation of joint interstate and union projects and programs and their financial support. In any state, and even more so in the Union, an important role is assigned to interstate programs.

Recently, programs of industrial and military-technical cooperation have been recognized as priority programs on the path to unification.

Most of the program implementation costs are spent on ensuring the security of the state border of the Union State (70%).

The implementation of joint scientific, technical and production programs has made it possible to create more than 10 additional jobs in Russia and Belarus.

It is planned to create joint projects for the development of modern science-intensive technologies, space facilities and the creation of supercomputer technologies and new highly effective drugs.

As a result of the implementation of the Union program, a unique supercomputer “SKIF K-1000” was created with a capacity of up to 2 trillion. operations per second (ranked among the 100 most powerful computers in the world), which is approximately 5 times more productive than the previous SKIF K-500 model. 16 supercomputers were manufactured, of which 6 are located in Belarus and 10 in Russia.

The large-scale project was developed by the National Academy of Sciences of Belarus and the Russian Aerospace Agency.

It is designed for four years and is a continuation of the Belarusian-Russian cooperation in the field of space technologies. The station for receiving space information from the Meteor-ZM satellite is to be upgraded to establish the reception of space information from other satellites as well.

Production of medicines is envisaged within the framework of the union program "Creation of highly effective and biologically safe medicines of a new generation based on human proteins obtained from the milk of transgenic animals" - "BelRosTransgen". The goal of the program is to create a scientific basis and technological base for the organization in Belarus and Russia of the bioproduction of highly effective and biologically safe drugs based on the use of transgenic goats that produce medicinal human proteins with milk.

6. Development of foreign trade infrastructure.

One of the directions for solving the problem of the negative balance of foreign trade turnover is the further development of the export of services. To this end, it is necessary to expand the network of border services and service points on the main transport routes of the country, provide conditions for the transit of Belarusian goods through the territory of neighboring states using ports and other infrastructure, create a favorable investment climate to attract domestic and foreign capital to the service sector.

To increase the production of export-oriented products, the development of free economic zones plays a significant role. The main purpose of these zones is the production of science-intensive, high-tech products, the creation of import-substituting industries (precision engineering, electronics, telecommunications, the chemical and petrochemical industries, the processing of agricultural products), the production of new building materials, medicines and equipment, woodworking products for export, the development of modern types of services.

It is envisaged that exports to the Russian Federation will grow by 2007% in 53,9 compared to the level of 2003, imports - by 91%. As before, the main role in Russian exports will belong to fuel and energy products. At the same time, there will be a shift in its structure towards manufacturing industries. In imports, purchases of engineering products will retain the leading position. The share of food products in the volume of imports will be quite high.

7. Development of commodity, commodity, financial and labor markets, their integration and strengthening.

8. Introduction of reasonable tariffs for Russian fuel.

In connection with the rise in prices for gas supplied to Belarus, the rapprochement of the two states is slow. Recall that the price of gas for Belarus exceeds the price of gas fuel for Ukraine.

According to the Government of the Russian Federation, there is no political influence on the calculation of gas prices. The weighted average European prices for the past year are taken, multiplied by coefficients that take into account the prices of fuel oil or other hydrocarbon components, and the cost of transportation from the Russian border to a specific point is subtracted. Thus, for each country the price of gas is different.

Our government promises to unify the price of the gas resource;

9. Ensuring the balance of national budgets, increasing the financial content of the union budget, increasing the efficiency of spending budget funds.

The budget classification of the Union State and the mechanism for executing the Union budget through the national treasuries were put into effect. According to the mechanism for the implementation of joint programs, a transition is being made from providing budget funds on a returnable and reimbursable basis to reimbursement of part of the costs of paying interest on loans received from Russian and Belarusian credit organizations.

As regards the preparation and execution of the unified Union budget, the Budgetary classification of expenditures is fixed by the Resolution of the Council of Ministers of the Union State dated January 25.01.2002, 4 No. XNUMX.

Allocate the following classification of budget expenditures.

1. The functional classification of expenditures of the budget of the Union State is a grouping of expenditures of the budget of the Union State and reflects the direction of budgetary funds for the implementation of the main functions of the Union State.

The functional classification is divided into several levels: sections, subsections, target articles, types.

Functional classification of budget expenditures of the Union State:

1) bodies of the Union State;

2) functioning of the Supreme State Council of the Union State;

3) the functioning of the legislative (representative) bodies of the Union State;

4) functioning of the executive bodies of the Union State;

5) other expenses of the bodies of the Union State;

6) international activities;

7) international cooperation;

8) implementation of interstate agreements within the framework of the Union State;

9) International cultural, scientific and information relations;

10) military-technical cooperation;

11) provision of mobilization and non-military training;

12) ensuring the activities of industries for military-technical cooperation of the Union State;

13) other expenses in the field of military-technical cooperation;

14) law enforcement and ensuring the security of the union state;

15) bodies of internal affairs;

16) state security bodies;

17) bodies of the border service;

18) customs authorities;

19) other expenses in the field of law enforcement and security of the Union State;

20) promotion of scientific and technological progress;

21) fundamental research;

22) development of promising technologies and priority areas of scientific and technological progress;

23) industry, energy and construction;

24) fuel and energy complex;

25) conversion of the defense industry;

26) other industries;

27) construction, architecture;

28) standardization and metrology;

29) reproduction of the material and raw material base;

30) agriculture and fisheries;

31) agricultural production;

32) procurement, processing and storage of agricultural products;

33) fishing industry;

34) other activities in the field of agriculture;

35) protection of the natural environment and natural resources;

36) water resources;

37) forest resources;

38) protection of flora and fauna;

40) hydrometeorology;

41) cartography and geodesy;

42) other expenses in the field of the environment and natural resources;

43) transport, communications and informatics;

44) road transport;

45) railway transport;

46) air transport;

47) water transport;

48) other modes of transport;

49) communication;

50) computer science (information support);

51) prevention and elimination of consequences of emergencies and natural disasters;

52) joint activities to overcome the consequences of the Chernobyl disaster;

53) other measures to prevent and eliminate the consequences of emergency situations;

54) civil defense;

55) education;

56) retraining and advanced training;

57) higher professional education;

58) other expenses in the field of education;

59) culture, art and cinematography;

60) other events in the field of culture, art and cinematography;

61) mass media;

62) television and radio broadcasting;

63) periodicals and publishing houses;

64) other mass media;

65) healthcare;

66) sanitary and epidemiological supervision;

67) physical culture and sports;

68) social policy;

69) other activities in the field of social policy;

70) mobilization preparation of economies;

71) exploration and use of outer space;

72) research and development work in the field of space activities;

73) road facilities;

74) other expenses;

75) reserve funds;

76) budget loans;

77) other expenses not related to other subsections.

2. The economic classification of budget expenditures of the Union State (Table 11) is a grouping of budget expenditures according to their economic content. The economic classification of expenditures is divided into groups, subgroups, articles, sub-items, expenditure elements.

3. Departmental classification of expenditures of the budget of the Union State, reflecting the distribution of budgetary appropriations among the departments of the Union State.

Table 10

The budget of the Union State is based on the classification of income

The originality in the revenue part of the budget of the Union State is the absence of tax revenues. Probably, the greater filling of the Union budget will be provided by income from interest on the allocation of budgetary funds, transfers from the federal budgets of the states themselves.

Replenishment of income and distribution of expenses are carried out through the bodies of the Federal Treasury.

The list is drawn up by the Standing Committee in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Finance of the Republic of Belarus within the budget of the Union State and is approved by the State Secretary of the Union State.

The approved list of incomes and expenditures of the budget of the Union State in the part executed on the territory of the Russian Federation and the Republic of Belarus is sent to the Ministry of Finance of the Russian Federation (in Russian rubles) and the Ministry of Finance of the Republic of Belarus (in Belarusian and Russian rubles).

The procedure for preparing, coordinating and amending the breakdown of revenues and expenditures of the budget of the Union State is agreed with the national Ministries of Finance and approved by the Standing Committee. Control over the execution of the budget is exercised by the Council of Ministers of the Union State. This body monitors the targeted use of budgetary funds.

Author: Novikova M.V.

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