State and municipal finances. Principles of functioning of the budget system (the most important)

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State and municipal finances. Principles of functioning of the budget system (the most important)

Lecture notes, cheat sheets

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5. Principles of functioning of the budget system

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;

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;

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;

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 achieve the best result using the amount of funds determined by the budget;

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, execution of the 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.

Author: Novikova M.V.

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