general characteristics budget law
Budget law is the main sub-industry, a structural element of financial law, a set of legal norms that determine the foundations of the budgetary structure of the state, the preparation, consideration, approval and execution of the state budget and the budgets of the subjects of the Federation that are part of the budgetary system of the state. Budget law in the Russian Federation regulates social relations developing in the field of financial activities public entities related to the budget: these are relations on the formation of budget funds, their distribution and use. Relations on education, distribution and use of state extrabudgetary funds- Pension Fund of the Russian Federation, Fund social insurance, Federal and territorial funds of compulsory health insurance- also covered by budget law, since they are part of the budget system Russian Federation.
Item:
The subject of budget law is public relations arising in the budgetary sphere, namely, when:
· Formation of budget revenues;
· Budget expenditures;
· Implementation of the budgetary process, i.e. when drawing up draft budgets and considering them, approving budgets and their execution, as well as when drawing up and approving a report on budget execution;
· Carrying out budgetary control;
· The application of coercive measures against violators of the budgetary legislation of the Russian Federation.
General characteristics of tax law
1. Tax law, like any other legal entity, has its own subject, which is traditionally considered a type of public relations. The subject of tax law is public relations, which are multidimensional and complex. In addition, this is a rather specific area of social ties that exist in society. It is due to the economic and public law content of taxes as the main source of education. public finance through an exemption in the form of compulsory payments in the part of the social product. Currently, legal science has proposed several definitions of tax law, the differences between which are mainly in the range of social relations. According to one of the authors (Venitsky), he defined the subject of tax law as a separate group, which includes relations on the establishment and maintenance of taxes and fees, relations on the collection of taxes and fees, as well as relations arising in the process of implementing tax control... Pustova defines tax law as a sub-sector of financial law based on its own principles, the norms of which regulate relations that develop in connection with the organization and implementation of tax exemptions from individuals and organizations.
Method legal regulation- a set and combination of techniques, methods of influencing public relations. The main method in tax law is the imperative method or the method of imperative orders, which consists in the fact that one party (the state) issues imperative orders that are binding on the other party (the taxpayer).
Features of the manifestation of the imperative method:
a) the dominance of positive obligations, which play the role of a direct regulator of the corresponding social ties that arise in taxation
b) limitation of the legal initiative of subjects of tax law, i.e. their inability to acquire rights and obligations at their own discretion and determine their content
c) legal inequality of subjects of tax law, expressed in the development of the content of their legal personality. The state as a subject of a tax legal relationship is endowed with broader rights than another subject of this relationship
d) close connection with the economic policy pursued by the state.
Currently, an increasing number of scientists note that in addition to the traditional method of imperative prescriptions, there is also a dispositive method of legal regulation. Applied to tax area Dispositiveness should be considered as providing subjects with an alternative opportunity to behave within the framework of tax legislation.
4. Taxes should be distinguished from other types of payments to the budget. In order to give each type of payment the legal regime that corresponds to the economic and legal entity payment. The analysis of Article 6, Clause 2 of the Tax Code allows differentiating the collection from the tax on the following grounds:
1) fees are intended to compensate for the costs of public authorities, taxes are intended to finance the activities of the state as a whole. The purpose of the collection is to satisfy only certain needs, and the tax is to meet the public needs of the state.
2) the fees are relatively paid, i.e. by paying the fee, the subject receives in return the right, status, permission. Having paid the fee, a private person has the right to demand certain actions from the state represented by the relevant authorities, including through a court. A sign of tax is gratuitousness.
3) the fee is a one-time payment, and the tax is characterized by the stability and duration of the relationship
4) entering into a relationship related to the payment of fees is voluntary for the person, since the very appeal to the state for what is due to the payment of tax is voluntary, while the entry of a person into relations with the state regarding the payment of tax is compulsory for this person
Types of taxes:
1) according to the degree of competence of public authorities, state and local taxes are distinguished
National ones are established by law by the parliament or the president, operate throughout the territory and are subject to crediting to the budget of various levels. Local taxes are established by local councils of deputies in accordance with the law "On the budget for the next budget year»
2) according to the method of collection, taxes are divided into direct and indirect. Direct are set for income and property of payers. Indirect are included in selling price goods (works, services) in the form of a premium. At indirect taxation the legal payer is the seller of goods, who is an intermediary between the state and the consumer. In turn, direct taxes are subdivided into real and personal. By the level of the budget, taxes are distinguished between fixed and regulatory taxes.
General characteristics of banking law
Banking law is an intersectoral set of legal norms governing public relations arising in connection with activities banking system.
The banking law includes both the norms of civil law and business law (regulating the creation and operation of banks as commercial organizations, relations between credit institutions and their clientele) and financial law (establishing the basic principles credit system determining the status of the central bank, regulating the relationship between the latter and commercial banks, the creation and operation of banks and other credit organizations as special financial institutions).
Functions of banking law:
Regulatory function of banking law
The state regulation of public relations, and banking in particular, is based on the system of organized power influence on the object of management and its behavior (banking), namely the legal regulatory impact.
The mechanism of legal regulation of banking activities consists of two main elements:
ü system government agencies authorities exercising regulation, or rather, management within the framework of their competence established by law;
ü a set of forms, methods and methods used by these bodies in the process of regulating banking activities.
Banking law in Russia:
The process of organizing the provision of regulation, as well as the regulation of banking itself, is the regulation of social relations in a normative way, namely: Art. 2 of the Federal Law "On Banks and Banking Activities" states that the legal regulation of such public relations as banking activities is carried out by the Constitution of the Russian Federation, federal laws (including the Federal Laws "On Banks and Banking Activities", "On the Central Bank of the Russian Federation (Bank Russia) "), as well as regulations Bank of Russia. That is, the legislator provides a certain group of regulatory acts for banking relations.
Banking law system:
Currently, banking legislation in the Russian Federation does not form an integral system. The main legislative acts are - the federal law of July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)", Federal Law of December 2, 1990 N 395-1 "On Banks and Banking Activities", Federal Law of February 25, 1999 No. 40-ФЗ "On insolvency (bankruptcy) of credit institutions", as well as Civil Code Of the Russian Federation, containing provisions on the main banking transactions, and other regulatory legal acts affecting the activities of the Central Bank of the Russian Federation or banking activities. But, of course, the overwhelming majority of sources of banking law are acts of the Bank of Russia.
The banking system of the Russian Federation is two-tier, where the first level is occupied by the Central Bank of the Russian Federation, the second is credit institutions: commercial banks and other non-bank financial and credit institutions. The management carried out by the state differs in the methods and procedures regarding their application to the first and second levels of the banking system, which is due to the unequal position and importance of the subjects. This separation is essential for the regulation of banking activities in general and affects it.
The state by force of law in the process of legal regulation erects a management system out of state bodies corresponding in terms of competence to the object of management, determines the procedure for their functioning, establishes the rules for carrying out banking activities. Consequently, in the concept of organizational support for state regulation of banking activities, when establishing the legal framework, the state exercises its right to regulate banking legal relations, and also organizes a system of its management influence on banking activities.
Features of banking law:
Regulation of banking activities is especially specific, since it is presented as a process of establishing the rules for carrying out banking activities in Russia in the manner of legislative and other rule-making activities. The President of the Russian Federation and the State Duma of the Russian Federation control the Bank of Russia, the latter exercises control and supervision over the observance of banking legislation by commercial banks and other non-bank financial and credit institutions, applies coercion in the event of violations established rules conduct along with the judiciary (but the court can apply coercion to any of the subjects of the banking system).
Banking system management:
The President of Russia, as the most important subject in the management of the banking system, as the head of state, manages all economic, including credit and financial, issues, ensures the coordinated functioning and interaction of government bodies (Article 80 of the Constitution of the Russian Federation). The President presents to the State Duma a candidate for the Chairman of the Bank of Russia and raises the issue of dismissing him from office (Article 83 of the Constitution of the Russian Federation); he sends three people to the National Banking Council; with him the candidacies of members of the Board of Directors of the Bank of Russia are also coordinated. In this regard, the Central Bank is obliged to provide the President of the Russian Federation with all the necessary information about the state and functioning of the banking system.
According to Art. 5 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" The Bank of Russia is accountable to the State Duma. State Duma in the field of management banking exercises the following powers:
Ø appoints and dismisses the Chairman of the Bank of Russia on the proposal of the President of the Russian Federation;
Ø appoints and dismisses members of the Board of Directors of the Bank of Russia (hereinafter referred to as the Board of Directors) on the proposal of the Chairman of the Bank of Russia agreed with the President of the Russian Federation;
Ø directs and recalls representatives of the State Duma in the National Banking Council within its quota;
Ø considers the main directions of the unified state monetary policy and makes decisions on them;
Ø considers the annual report of the Bank of Russia and makes a decision on it;
Ø makes a decision on the audit by the Accounts Chamber of the Russian Federation of the financial and economic activities of the Bank of Russia, its structural units and institutions. The specified decision can be made only on the basis of the proposal of the National Banking Council;
Ø holds parliamentary hearings on the activities of the Bank of Russia with the participation of its representatives;
Ø hears the reports of the Chairman of the Bank of Russia on the activities of the Bank of Russia (when presenting the annual report and the main directions of the unified state monetary policy).
The Federation Council is also a participant in the system of state administration in the banking sector. He sends two people to the National Banking Council (Article 12 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)").
The role of the Government of the Russian Federation is taking shape in cooperation with the Bank of Russia. In Russia, the Central Bank is defined by the Constitution of the Russian Federation as a subject independent of other government bodies, accountable only to the State Duma, it is independent of the Government and pursues a more independent financial policy, in contrast to the subordination of the central bank to the Ministry of Finance and conducting financial policy, which is quite widespread in world practice. government.
Budgetary law based on the existing structure Russian system law, is part of financial law, is its sub-branch. Financial law is an independent branch of law that regulates property and non-property relations aimed at the formation, distribution and use of financial resources public purpose, developing within the framework of various sectors of the financial activities of the state and municipalities.
Each branch of law is an integral set of separate legal norms governing a specific area of public relations. In order to increase the efficiency and streamline the regulatory impact on legal relations in the structure of each branch of law, more or less independent legal formations are distinguished - subsectors of law, sections, legal institutions, in turn, consisting of the norms of law. So, as part of financial law, it is customary to distinguish the following legal formations: the sub-branch of budget law, the sub-branch of tax law, the financial and legal institution of state and municipal financial control, the institute of state and municipal revenues, the institute of state and municipal expenditures, the institute of finance of state and municipal unitary enterprises and dr.
The largest legal entity in any branch of law is a sub-branch of law. The sub-branch of law as a whole is subordinate to the essence of "its" branch of law, but it also has special characteristics. They can be expressed in various aspects, for example, in the specifics of the subject of regulation, in the sphere of public life, which is a site for the formation and development of appropriate legal relations, in the specifics of the method of legal regulation, in the forms and grounds for bringing offenders to justice, etc.
With regard to budget law in terms of substantiating its status as a sub-branch of financial law, the following should be noted.
First, many norms of budget law are based on the norms of the General part of financial law (including the norms on the financial system as a whole, the system of state revenues and expenditures, financial control, etc.). At the same time, the norms of budgetary law have a concretizing significance for financial and legal norms. So, for example, Chapter 26 of the RF BC is called “State financial control”. At the same time, budgetary legislation regulates a specific type of financial control, which stands out in terms of content and scope - budget control. Obeying general principles, goals and methods of financial control as a broader category, budgetary control has its own specifics. It is expressed in the peculiarities of the object of control budgetary legal relations to the budget and related legal relations, the focus on determining the legitimacy of the behavior of subjects of budgetary legal relations, compliance with financial discipline.
Secondly, the budgetary law has its own special sources of legal regulation, which are united by the concept of "budgetary legislation". As we have already noted, the main (and special) source of budgetary law is the RF BC. Article 2 of the RF Budget Code establishes the composition of the budgetary legislation of the Russian Federation. The presence of an independent branch of legislation, emphasized by the legislator himself, and having a narrow object of regulation - budgetary legal relations and related activities, make it possible to judge the relative isolation of budget law as a set of legal norms.
Third, the law of the budget serves the public interest. Like financial law in general, it regulates social relations developing in connection with the functioning of public funds created to provide the financial basis for the activities of the state and municipalities. This confirms that budget law is precisely a part - a sub-branch of financial law, and not an independent subdivision of the system of state law.
However, budgetary legal relations, which are a type of financial legal relations, are associated with a specific type of public monetary funds - budgets that are part of the budgetary system - link financial system... Data monetary funds and the legal relations corresponding to them have their own specifics, being the primary source that concentrates funds for financing the tasks and functions of the state. This is also indicated by the RF BC. According to Art. 6 of the Budget Code of the Russian Federation, the budget is understood as "the form of formation and spending of funds intended for the financial provision of the tasks and functions of the state and local self-government." Hence follows the peculiarities of the content and functional purpose of budgetary legal relations, their relative independence in the subject of financial and legal regulation.
Thus, budgetary law, subject to financial law as a whole, acts as its volumetric structural element - a sub-industry. Nevertheless, budget law has its own specifics, due to the special sphere of the formation and development of budgetary legal relations, their significance for the existence of the state and society, the implementation of elements of the state budgetary structure.
Let us describe in more detail the features of budget law.
Budgetary law is public in nature. It is expressed in the following points.
First, taking into account public interests in budgetary and legal regulation. Budget law as a public law is aimed at ensuring and protecting the interests of the entire state and society. These interests lie in the creation of a financial basis for the implementation of the tasks and functions of the state at various territorial levels, the tasks and functions of local self-government, financial provision of socially significant goods and services necessary for each citizen separately. This financial basis cannot be formed outside the organizing factor, namely outside the budgets - special funds that accumulate and distribute cash... The functioning of such funds is precisely regulated by the budgetary law.
Second, the public nature of budgetary and legal regulation predetermines the prevalence of peremptory norms in the corresponding sub-sector. In order to ensure the effectiveness of the functioning of public law entities, the observance of financial discipline within the framework of budgetary legal relations, the state seeks to create such mechanisms that will create guarantees for the proper implementation of the rights and obligations of the subjects involved. This is the basis of the concept according to which the rights of subjects of budgetary law in most cases are at the same time their responsibilities. Rights and obligations are merged into a single category - “budgetary competence”, consisting of powers. The guarantees of the proper implementation of powers is the possibility of bringing to legal responsibility for violation of budgetary and legal norms.
The essence of budgetary law is manifested not only in the public nature of budgetary and legal regulation, but also in the organizing influence on monetary (financial) flows in the course of state activities. This second feature of budget law, inherent in the branches of law regulating property relations ( civil law), in no way contradicts the first, but, on the contrary, complements, qualitatively develops. As already noted, budgetary and legal regulation is aimed at streamlining budgetary activities state and municipalities, which implies the formation, distribution and use of public financial resources, transformed into the budgets of the budgetary system - the budget of the Russian Federation, the budgets of the constituent entities of the Russian Federation, local budgets, budgets of state extra-budgetary funds. Based on the specified feature of budget law, the budgets serving as the object of regulation from the material point of view are funds of public funds. The budgets of the budgetary system, being an independent link in the financial system of the state, are closely related to its other links: insurance funds, funds of state and municipal enterprises, state and municipal loans. Funds are allocated from the budgets of public legal entities to state extra-budgetary funds, state and municipal enterprises, etc.
The owners of funds of budgetary funds - budgets - are entities with a public legal status, namely the state and municipalities. This implies the following feature of budget law: its main subjects are public law formations - the Russian Federation, constituent entities of the Russian Federation, municipal formations, which is discussed in this work.
The specifics of the content of budgetary and legal regulation makes it possible to isolate the sub-sector of budget law as part of financial law, at the same time, it serves to further structure budgetary law into individual legal institutions (institute of budget revenues, institute of budget expenditures, institute of budget process, institute budget deficit and etc.). The “fragmentation” of budgetary law into individual institutions, a set of norms with a general content became obvious with the adoption of the RF Budget Code - an act that systematizes budgetary and legal norms. Previously, it was "commonly believed that budget law as a sub-sector is internally united and practically indivisible." A significant number of budgetary and legal regulations, introduced "into use" of budgetary legal regulation, required a gradation of budgetary law, the allocation of more or less separate legal institutions in it.
At the same time, it must be stated that the institution of the budgetary system, which establishes the structure and principles of the budgetary system, is of paramount importance in the system of budgetary law. This budgetary and legal institution predetermines the legal regime of all budgetary legal relations. We can say that the institution of the budgetary system acts as an external expression of the sub-branch of budgetary law. Let us recall from the general theory of law that the external expression of a sub-branch of law is the presence in it of such a group of norms that contains general fundamental provisions inherent in several legal institutions of this branch. This meaningful meaning is just inherent in the institution of the budgetary system, which predetermines the establishment of such categories of budgetary law as "budget", "interbudgetary relations", "differentiation of income and expenditures between budgets of different levels of the budgetary system", etc.
So, a general analysis of the main features of budget law allows us to draw the following conclusion. Budgetary law is component financial law, covering a set of legal norms regulating a relatively separate group of financial legal relations - budgetary legal relations that ensure the functioning of the budgets of the budgetary system - the main public funds of public legal entities,
concentrating funds for financial support of the tasks and functions of the state at various territorial levels. In budget law, both features inherent in financial and legal regulation in general and features expressing the specifics of the content of budgetary and legal regulation are manifested.
- See: Zapolsky S.V. Decree. op. P. 87.
- Cm.: General theory state and law: Textbook / Otv. ed. M.N. Marchenko. M., 1998.Vol. 2.P. 232.
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Federal taxes:
- value added tax;Federal payments for the use of natural resources;
Excise taxes on certain groups and types of goods;
Income tax;
Bank income tax;
Income tax from individuals;
Insurance income tax;
Taxes are sources of road funds formation;
Tax on transactions with securities;
Stamp duty;
Customs duty;
National tax;
Deductions for the reproduction of the mineral resource base;
Property tax transferred by inheritance and donation;
Exchange activity tax.
Republican taxes and taxes of territories, regions, autonomous formations:
Republican payments for the use of natural resources;
Forest tax;
Corporate property tax;
Fee for water taken industrial enterprises from water systems.
Local taxes:
Land tax;
- registration fee from individuals engaged in entrepreneurial activity;
Individual property tax;
Fee for the right to trade;
Tax on the construction of industrial facilities in the resort area;
Targeted fees from the population and enterprises of all organizational and legal forms for the maintenance of the police, for improvement and other purposes;
Resort tax;
Resale tax on cars and computers;
License fee for the right to trade in wine and vodka products;
Tax from dog owners;
Fee for issuing a warrant for an apartment;
License fee for the right to conduct local auctions and lotteries;
Fee for the right to use local symbols;
Vehicle parking fee;
Race Winning Fee;
Race participation fee at racetracks;
Collection from persons participating in the betting game at the hippodrome;
Fee from transactions made on exchanges, with the exception of transactions provided for legislative acts on taxation of transactions
with securities;
Fee for the right to film and television filming;
Fee for cleaning the territories of settlements;
Other types of local taxes.
2.3
Bodies exercising control over financial activities:
1) Bodies of general competence
:
-Representative body- establishment and control over the execution of all financial plans, financial control.
-Executive body - development and submission to legislative bodies: projects of budget execution; financial plans of the state, preparation of a report on the implementation of financial plans.
- Supreme Court- verification of financial irregularities.
2) Bodies of special competence- created for the implementation of a particular type of activity:
- Ministry of Finance- a federal executive body that ensures the implementation of a unified financial, (budget) tax and
monetary policy in the Russian Federation and coordinates other executive authorities in this area. The main tasks of the Ministry of Finance:
1. Improvement of the budgetary system and development of budgetary federalism.
2. Development and improvement of a unified financial, budgetary and
tax policy.
3. Project development federal budget and its provision.
4. Development of programs for state loans of domestic and foreign debt.
5. Implementation of financial (state) control over the movement of funds.
6. Concentration of financial resources on priority areas of socio-economic development.
- Federal Treasury(Presidential Decree of 1992) was created in order to:
1. Conducting a single public policy.
2. Effective management of the federal budget execution processes.
3. Improving the efficiency of financial government programs and control over the execution of the federal budget.
Tasks of the Federal Treasury
:
1. Organization, implementation and control over the execution of the federal budget, management of budget revenues and expenditures.
2.
Regulation of financial relations between the federal budget and the state is not budget funds.
3. Implementation of short-term forecasting of the state volume of financial resources.
4. Management and servicing together with the Central Bank of the state, internal and external debt.
5. Development of methodological and other materials on the work of the treasury.
3) Tax authorities(FSN)
4) Insurance authorities- bodies supervising insurance activities.
Functions of insurance authorities:
1. Issuance of licenses to insurers to carry out this activity.
2. Introduction unified register the insurer and their associations.
3. Exercise control over the validity of insurance rates and ensure the ability of the insurer to pay. 4. Formation and change of insurance reserves.
5) Bodies of the credit system. Tasks (goals):
1. Protecting and ensuring the stability of the ruble, including its purchasing power.
2. Development and consolidation of the banking system.
3. Providing an efficient and uninterrupted settlement system.
Functions:
1. Development of a unified state policy.
2. Establishment of settlement rules and banking operations.
3. Implementation currency control.
4. Implementation of the emission of funds.
2.4 State regulation of taxes
State regulation of taxes
is carried out in two main directions:
- regulation of market, commodity-money relations... It consists mainly in defining the "rules of the game", that is, the development of laws, regulations that determine the relationship between persons acting in the market, primarily entrepreneurs, employers and employees. These include laws, regulations, instructions of state bodies that regulate the relationship between producers, sellers and buyers, the activities of banks, commodity and stock exchanges, as well as labor exchanges, trading houses, establishing the procedure for holding auctions, fairs, rules of circulation valuable papers etc. This direction of state regulation of the market is not directly related to taxes;
- development regulation National economy
, social production in conditions when the main objective economic law operating in society is the law of value. Here we are talking mainly about the financial and economic methods of government influence on the interests of people, entrepreneurs in order to direct their activities in the direction that is beneficial to society.
In market conditions, methods of administrative subordination of entrepreneurs are reduced to a minimum, while the very concept of a "superior organization" that has the right to manage the activities of enterprises with the help of orders, commands and orders is gradually disappearing. But the need to subordinate the activities of entrepreneurs to the goals of combining their personal interests with the public does not disappear. At the same time, you cannot order, you cannot force.
Adequate market relations there is only one form of influence on entrepreneurs and hired workers, sellers and buyers - a system of economic coercion combined with material incentives, the ability to earn almost any amount of money. In a market economy, the familiar word "pay" dies out, people there do not receive, but earn (the unemployed are the exception), and even then they, as a rule, earned their benefits through labor in the previous period.
Development market economy regulated by financial and economic methods - by applying a well-functioning taxation system, maneuvering loan capital and interest rates, allocating from the budget capital investments and grants, government purchases and the implementation of national economic programs, etc. Central to this complex economic methods are borrowed by taxes.
Maneuvering tax rates, benefits and fines, changing the conditions of taxation, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to the solution of urgent problems for society. So, at the present time, there is perhaps no more important task for us than the development of agriculture, the solution of the food problem. In this regard, collective farms (including fishing ones), state farms, and other agricultural products are exempt from income tax in the Russian Federation. If the share of income from non-agricultural activities on a collective farm or state farm is less than 25%, then they are also exempt from taxes, if more than 25%, then the profit received from such activities is taxed in the general manner.
The above provisions can serve as an example of the state's use of opportunities tax system to influence the development of the economy in the direction necessary for society.
The state should promote the development of small business, support it in every possible way. The forms of such support are varied: the creation of special funds for financing small enterprises, preferential loans for their activities, etc. But the main means of assisting small businesses are special preferential tax conditions.
In Russia, small enterprises include enterprises of all organizational and legal forms with an average number of employees in industry and construction up to 200 people, in science and scientific services - up to 100 people, in other branches of the production sphere - up to 50 people, in non-production spheres - up to 15 people There are two very significant tax incentives for such businesses..
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Chapter 3 The role of taxes in the formation of the budget of the Russian Federation
3.1 Socio-economic essence of the budget of the Russian Federation
The state budget is the main financial plan of the country, providing the formation, distribution and use of a centralized fund of funds as prerequisite functioning of any state.
The state budget ensures that government bodies can perform their functions, including the impact on the functioning of markets for goods and services, financial markets and the distribution of income across sectors of the economy. The budget is a tool for mobilizing funds from all sectors of the economy for the implementation of state domestic and foreign policy. With the help of the budget, intersectoral, intersectoral and interterritorial redistribution of GDP is carried out, government regulation and stimulating the economy, financing social policy taking into account the country's long-term interests.
Thus, the budget reflects the financial relationship of the state with payers of tax and non-tax funds to the budget and recipients of budget funds, i.e. the relationship of the state with the population and business entities regarding the formation and spending of budgetary funds.
The accumulation of funds in the budget allows the state to implement social programs aimed at the development of culture, health care, education, support for families with low income, the solution to the housing problem.
When considering public finances, it should be borne in mind that the function of the general government sector is different from the functions of other sectors of the economy and consists in providing non-market services to the population, society as a whole, and in the redistribution of income and property. The general government sector also differs from other sectors of the economy in the ways of financing costs - with the help of taxes and other obligatory payments from other sectors of the economy.
Market conditions of management presuppose the free movement of capital and goods, the spontaneous formation of relations between the participants in the reproduction process, natural and value proportions. At the same time, private capital is unable to solve many problems of socio-economic development. In this regard, the state carries out direct (with the help of legislative and other normative acts) and indirect socio-economic regulation.
Indirect regulation is carried out through financial and credit policy, in the implementation of which central role plays
the state budget. The levers of government influence in taxation are tax rates and incentives that affect the volume of production, supply and demand for certain types of goods and services.
When spending funds, the state finances state programs aimed at promoting the development of certain industries and industries, changing the structure of production, subsidizing individual industries and enterprises, no state influence is also preferential and interest-free and guarantees for bank loans.
The favorable impact of the budget on the economy involves the formation effective mechanism generation of income and expenditure of budgetary resources in relation to the economy as a whole on the basis of rational taxation of the population and the adoption, volume and structure government spending providing conditions for economic growth, stability of production and an increase in the material standard and living conditions of the population.
The state uses various economic, financial, monetary and administrative methods of influencing the economy.
One of them is fiscal policy.
The fiscal policy of the state is understood as a set of measures in the field of taxation and government spending aimed at changing the real volume of production, controlling inflation and increasing employment.
In an economic downturn, a stimulating fiscal policy can be implemented based on an increase in government spending, tax cuts and, accordingly, an increase in the budget deficit, and in conditions of inflation caused by excess demand, a restrictive fiscal policy can be carried out aimed at reducing government spending, increasing taxes with an orientation towards reducing budget deficit or its surplus. Since the stimulating or limiting effect of fiscal policy is associated with changes in the budget deficit and surplus, this impact depends on the methods of financing the deficit and the direction of using the budget surplus.
Covering the budget deficit can be carried out through loans or money issue... Loans carried out by issuing government securities increase the existing demand for money and lead to an increase in the equilibrium interest rate. Since the amount of investment with growth interest rates decreases, the competition of government securities in the money market leads to a reduction in investment.
25
The release of new money to cover the budget deficit is not associated with a decrease in investment and, in this sense, has a more significant impact on aggregate demand than an increase in government loans.
In the event of inflation-induced inflation, the government can focus its efforts on creating a budget surplus. The anti-inflationary impact of this surplus depends on whether it will be used to pay off government debt or the corresponding funds will be withdrawn from circulation. Using the budget surplus to pay off debt, the government again directs funds into circulation, increasing money supply, and reduces the anti-inflationary impact of the budget surplus. However, a side effect is to stimulate a decrease in interest rates and, accordingly, an increase in investment. If the government withdraws the surplus budget revenues from circulation, it will achieve a more significant anti-inflationary effect in comparison with the option of using the surplus for repayment public debt, since in this case the money is not returned to circulation.
The change net taxes can also be used by the government to influence the volume of production. The increase in taxation leads to a reduction in output, as it reduces the amount of disposable income and consumer spending. The magnitude of the impact depends on the scale of the tax change and the multiplier that reflects the effect of the marginal propensity to consume. Tax cuts increase aggregate consumer spending and, at the same time, savings.
3.2 Budget planning and budget process
Budget planning is carried out in accordance with the socio-economic policy of the state and includes the preparation of a budget for the next financial year and a long-term financial plan.
In the process of budget planning, the financial policy, the amount of financial resources accumulated in the budget for the next financial year, sources of income, the amount and directions of expenditures, the size of the budget deficit, the amount and sources of external and internal borrowing to cover it, the amount of public debt and expenditures for his service.
Budget planning largely determines the distribution processes in the economy. In particular, the scale and proportions of the redistribution of the net income of enterprises of various forms of ownership, sectors and branches of the economy are determined; income tax in the income of the population, the share of participation of enterprises and the population in the formation
26
receipts to the budget.
One of the acute problems of financial policy and budget planning is the determination of the proportions of the federal budget and the budgets of the constituent entities of the Federation in the total volume of revenues and expenditures. consolidated budget.
Perspective financial plan in Russia is formed for three years (including the next financial year) on the basis of a medium-term forecast of socio-economic development and contains forecast estimates of the budget's possibilities for mobilizing revenues and attracting funds to finance budget deficits. Drawing up a long-term plan allows you to link annual planning with a medium-term and, in particular, to determine trends in the development of the financial and economic situation, to predict the financial consequences of projected reforms, programs, laws, to identify the need and the possibility of implementing measures in the future to implement financial policy, to identify negative trends for timely their acceptance.
The main form of budget planning is the budget process, which is the activity of drawing up a draft budget, reviewing it, approving, executing it, drawing up a report on the implementation and its approval.
The participants in the budget process are: the President of the Russian Federation, legislative (representative) power bodies, executive bodies of all levels, financial bodies, bodies collecting budget revenues, monetary authorities, financial control bodies, state extra-budgetary funds, chief administrators and administrators of budgetary funds. The recipients of budgetary funds are budgetary institutions, state and municipal unitary enterprises, other organizations, as well as credit organizations that carry out certain operations with budget funds.
The total duration of one cycle of the budget process is two and a half years, including the preparation of the draft budget, its consideration and approval, a year - the execution of the budget and about half a year - the preparation of the report on the execution of the budget and its approval.
Drafting and submitting draft budgets to legislative (representative) bodies are the prerogative of the government of the Russian Federation, executive authorities of regions and municipalities. The direct budgeting authorities are the financial authorities at the respective levels of government..
3.3 Federal budget parameters
Defense and security spending in the federal budget in recent
years are growing at a faster pace (billion rubles)
Per last years the fastest growing budget revenues associated with the extraction and export of minerals (tax on the extraction of minerals and accumulated, export duties on oil, etc.). In particular, in 2008, the federal budget of Russia was 50% formed by oil and gas revenues (in 2006 year the share of oil and gas revenues was more than half, in 2003 year - only a quarter of the total amount of receipts).
In expenditures over the past 5 years, interbudgetary transfers have grown at the highest rate (due to the own income regional and municipal budgets and the redistribution of these funds through the federal center and in connection with the transfer of funds toPension Fund RF to cover its deficit), as well as spending on public administration and safety. This is partly due to the increase in the state apparatus (in 2005, sog According to Rosstat data, the number of civil servants increased by 11% or by 143 thousand.) economic development as well as interest expenses (that is, servicing external debt).
The federal budget for 2005 was adopted in terms of revenues in the amount of 3 trillion 326 billion rubles, in terms of expenditures - 3 trillion 48 billion rubles. Real execution amounted to 5 trillion 125 billion rubles. by income and 3 trillion 539 billion rubles. by expenses. Federal budget revenues in 2005 amounted to 23.7% Gdp , which became a record value over the past 8 years (the revenues of the consolidated budget of the Russian Federation amounted to 35.1% of GDP, and taking into account the revenues Pension and other extra-budgetary funds - 42% of GDP).
According to the federal law of 01.12.2006 No. 197-FZ, the parameters of the federal budget for 2006 were adjusted; in accordance with these changes, the budget was approved for expenses in the amount of 4 431 076 807.1 thousand rubles, for income - in the amount of 6 170 484 600.0 thousand rubles. Thus, the surplus of the federal budget for 2006 is 1,739,407,792.9 thousand rubles.
On December 19, 2006, the President of the Russian Federation signed Federal Law No. 238-FZ of 19.12.2006 "On the Federal Budget for 2007", according to which federal budget expenditures should have an indicator of 5463.5 billion rubles, revenues - 6965.3 billion rubles. The inflation rate is set at 6.5 - 8.0%.
On November 23, 2007, Federal Law 267-FZ “On Amendments to the Federal Law“ On the Federal Budget for 2007 ”was adopted, which significantly adjusted the income and expenditures of the 2007 budget.
Expenses increased to 6,531.4 billion rubles. (by 19.6%), revenues - up to 7443.9 billion rubles (by 6.9%).
In 2007, the so-called "three-year" budget for 2008-2010 was formed for the first time. On July 24, 2007, Federal Law No. 198-FZ “On the federal budget for 2008 and for the planning period of 2009 and 2010” was signed. It contained the main characteristics of the budgets for the next three years.
In particular, the law specified the following projected characteristics of the federal budget:
· 2008
Income - 6644.4 billion rubles.
Expenses - 6,570.3 billion rubles.
· 2009
Income - 7465.4 billion rubles.
Expenses - 7451.2 billion rubles.
· 2010
Income - 8,090.0 billion rubles.
Expenses - RUB 8,090.0 billion.
On March 3, 2008, Federal Law No. 19-FZ “On Amendments to the Federal Law“ On the Federal Budget for 2008 and for the Planning Period of 2009 and 2010 ”" was adopted, which amended upwardly the revenues and expenditures of the budget:
· 2008
Income - 8,056.9 billion rubles. (▲ 21.2%)
Expenses - 6901.6 billion rubles. (▲ 5%)
· 2009
Income - 8706.1 billion rubles. (▲ 16.6%)
Expenses - 8282.8 billion rubles. (▲ 11.2%)
· 2010
Income - 9408.2 billion rubles. (▲ 16.3%)
Expenses - RUB 9,034.6 billion (▲ 11.7%)
On November 24, 2008, Federal Law No. 204-FZ “On the Federal Budget for 2009 and for the Planning Period of 2010 and 2011” was adopted, setting the parameters of budgets for the following three years:
· 2009
Revenues - RUB 10,927.1 billion. (up 25.5% from the latest target set in March 2008)
Expenses - RUB 9,024.7 billion. (up 7%)
· 2010
Income - 11,733.6 billion rubles. (up 24.7%)
Expenses - RUB 10,320.3 billion. (up 14.2%)
· 2011
Revenues - RUB 12,839.0 billion.
Expenses - RUB 11,317.7 billion.
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3.4 Receipt of revenues administered by the Federal Tax Service of Russia to the federal budget in January-October 2009
Total January-October 2009 of the year the federal budget received 2,472.1 billion rubles of administered revenues, which is 32% less than in January-October 2008 of the year.
The bulk of the federal budget revenues administered by the Federal Tax Service of Russia are secured by receipts of VAT (41%), mineral extraction tax (31%), UST (17%) and income tax (6%).
Corporate income tax receipts in the federal budget in January-October 2009 amounted to 158.9 billion rubles. Compared to January-October 2008, receipts decreased by 4.3 times.
The decrease in revenues was due to the deterioration of the results of the financial and economic activities of organizations and a decrease since 2009 in the tax rate credited to the federal budget from 6.5% to 2 percent. The amounts of losses declared by taxpayers have doubled and in the first half of this year. amounted to 1.3 trillion. rubles, or the same as for the entire 2008. Significant volumes of losses were recorded in metallurgy, mechanical engineering and the banking sector.
Receipts a single social tax credited to the federal budget, in January-October 2009 amounted to 414.3 billion rubles and in comparison with January-October 2008 increased by 2.9 billion rubles, or 0.7%.
Receipts of value added tax on goods (work, services) sold on the territory of the Russian Federation, in January-October 2009 amounted to 1,003.4 billion rubles and in comparison with January-October 2008 increased by 4.8%.
Value added tax for goods imported into the territory of the Russian Federation from the Republic of Belarus, received in January-October 2009 24.5 billion rubles, which is 29% less than in January-October 2008.
Receipts on the consolidated group of excise taxes in the federal budget amounted to 67.3 billion rubles in January-October 2009 and decreased relative to January-October 2008 by 35%.
The decrease in receipts from the consolidated group of excise taxes to the federal budget is due to changes in legislation regarding excise taxes on petroleum products. Since 2009, the payment of excise taxes on motor gasoline, diesel fuel and engine oils carried out to the budget of the constituent entity of the Russian Federation in full.
Mineral extraction tax
(hereinafter - MET)
in January-October
2009
The federal budget received 773.6 billion rubles, including 698.5 billion rubles for oil production, 60.1 billion rubles for combustible natural gas, and 5.2 billion rubles for gas condensate.
Compared to January-October 2008 of the year MET revenues decreased by 1.8 times, due to a decrease in oil prices (from $ 105.8 in December 2007 - September 2008 to $ 54.6 in December 2008 - September 2009, or 1.9 times) ...
Insurance premiums credited to the Pension Fund of the Russian Federation, in January-October 2009 1 034.6 billion rubles were received, which is 0.8% more than in January-October 2008 of the year.
To the Social Insurance Fund of the Russian Federation (excluding the amount of expenses incurred by taxpayers for the purpose of state social insurance (the amount of benefits paid for temporary disability, maternity, etc.)) in January-October 2009 year 54.8 billion rubles were received, which is 14.2% less than in
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January-October
2008
of the year.
V Federal fund compulsory health insurance in January-October 2009 73.9 billion rubles were received, which is 0.9% more than in January-October 2008 of the year.
To territorial compulsory health insurance funds
in January-October
2009
year 135.5 billion rubles were received, which corresponds to the receipts of January-October 2008.
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Conclusion
Thus, the Government of the Russian Federation seeks to protect the federal budget from fluctuations in market conditions and to create a certain reserve for a fairly arbitrary maneuver of financial resources throughout the year.
The tendency of the formation of federal budget revenues remains mainly due to tax revenues, the share of which in the total volume of federal budget revenues for 2002 practically does not change in comparison with 2001 and is projected at 93.4%. Accordingly, non-tax revenues in the composition of income sources occupy a low share - 5.6%
Thus, creating a certain financial reserve, the state thereby creates favorable conditions for the development of its own economy and directs these financial flows in the form of subsidies to entities in need of financial support.
The favorable economic situation in Russia allows the state to raise the standard of living of its population. An example of this is the constant increase wages employees budgetary sphere, a constant increase in the size of pensions, subsidies.
To summarize, we can say that taxes play the main role in the formation of the budget, and tax law cannot be considered separately from financial law.
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Bibliography
1) Tax Code of the Russian Federation (part 1 of 07/31/98)
2) Budget Code of the Russian Federation (from 31.07.98)
3) Aliev B.Kh. Taxes and Taxation. - M. 2004.
4) Babich A.M .; Pavlova L.N .. State and municipal finance. - M .: Finance, UNITI, 1999.
5) Brodsky G.M. Law and economics of taxation. - SPb .: Publishing house of SPb University, 2000.
6) Bryzgalin A.V. Tax and tax law. - M., - 2003.
7) Bulanne MikhailDevelopment of the Russian tax system in figures and facts / Tax Bulletin. - 1999.-№4.
8) Vrublevskaya O.V. and others. - The budgetary system of the Russian Federation. - M., 2003.
9) Gorbunova O.N., Khimicheva N.I. - Financial right Textbook. -M.: Jurist, 2003,2004,2005.-749s.
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