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State and municipal finances. The form of the budget system from the point of view of public finances (the most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 3. Form of structure of the budget system from the point of view of public finances budget system is a set of budgets of various levels, interconnected. The structure of the budget system is based on the form of government. There are two forms of organizing the budget system from the point of view of public finances. 1. Simple (unitary). Countries with this form are a single centralized state consisting of dependent administrative-territorial units (Japan, England, Switzerland, France, etc.). Unitary states have a two-tier budget system: state budget and local budgets. The state budget is an accumulator of part of the national income redistributed through the financial system. Large tax revenues are assigned to the state budget, allowing expenses to be incurred for the implementation of socio-economic tasks. In 1960-1970 in Western countries there has been a consolidation of municipal administrative units. As a result, the importance of local budgets has increased. In addition, smaller administrative units such as rural districts and parishes were abolished. The positive aspects of reforming local governments were the reduction in the number of local budgets and an increase in their volume. Thus, inter-budgetary relations between the state treasury and the budgets of municipal units have become more focused. Local governments were independently able to regulate many social issues in a given territory. Local budgets act as “conductors” of the government’s financial, economic, and social policies. Although formally local budgets are considered independent from the center, in reality, significant funds are allocated from the general budget in the form of grants and targeted subsidies to finance the current expenses of local authorities. 2. Complex (federal, confederal, 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: the federal budget, the budgets of fifty states, more than 80 budgets of local administrative units: 1) 3000 districts; 2) 19 municipalities; 3) 17 cities and townships; 4) 15 school districts; 5) 29 special districts. The budget system of Germany consists of: the federal budget, the budgets of 16 states, including the budgets of the Hanseatic cities, the budgets of communities, including the budgets of associations of communities and districts, etc. Author: Novikova M.V. << Back: The history of the emergence of state and municipal finance >> Forward: RF budgetary system We recommend interesting articles Section Lecture notes, cheat sheets: ▪ History of Economic Thought. Crib ▪ Regional studies. Lecture notes ▪ History of medicine. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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