On Friday, December 9, the State Duma adopted in the third final reading the draft federal budget for 2017 and for the planning period 2018-2019. State Duma Speaker Vyacheslav Volodin called it "optimal, but tough." 99 out of 414 MPs voted against the adoption of the state budget. What is the controversial nature of the document and what are its main parameters, DW found out.

The deficit will persist. The reserve fund will be depleted

According to the adopted law, budget revenues in 2017 will amount to 13.5 trillion rubles, expenses - 16.2 trillion rubles. The deficit is thus projected at $ 2.8 trillion. It is supposed to be financed from the Reserve Fund, which is expected to be exhausted next year, as well as from the National Welfare Fund - 4.2 trillion rubles will remain in it by the end of 2017.

GDP is expected to grow: from 0.6% in 2017 to 1.7% in 2018 and 2.1% in 2019. Inflation is projected at 4% over the next three years. The exchange rate of the dollar against the ruble, on which it is proposed to rely, will be 67.5 rubles per dollar in 2017 and then will rise to 68.7 in 2018 and 71.1 rubles in 2019. The deputies have budgeted the oil price at $ 40 per barrel. At the same time, the IMF gives a forecast of $ 50.6 per barrel for 2017 with subsequent growth, and the World Bank - $ 55.2.

Nevertheless, experts assessed positively the conservative approach of the legislators. As noted in the conclusion of the Gaidar Institute for Economic Policy and RANEPA on the draft budget, "given the existing risks and uncertainties, a conservative approach to the formation of the federal budget revenues seems justified."

More than a third of all expenses- on defense and secretarticles

The budget assumes that defense and secret spending (mainly for the section "National Defense", as well as the sections "National Economy", "Healthcare", subsections "Preschool Education", "Periodicals" and others) will be reduced next year more than 20%. Military spending - up to 2.836 trillion, secret - up to 2.771 trillion rubles. Together, the costs of these items are more than 15 times higher than those for health care and almost 10 times higher than those for education.

As stated in the conclusion of the Gaidar Institute and RANEPA, "among the countries that are not at war, Russia is one of the record holders in terms of defense spending." So, according to experts, if the share of defense spending in the Russian budget is almost a quarter of all spending, then in the United States, which has a colossal military budget, this share is only 15%, and in Germany - 11%.

The experts also criticize the excessive number of classified articles that create budget opacity. "The share of closed expenditures is more than an order of magnitude higher than similar indicators of public finances in developed countries," the authors of the conclusion note. According to them, this contradicts the law "On State Secrets", which allows secrecy only for budget expenditures in the field of intelligence, operational-search activities, as well as in the field of countering terrorism.

For education andhealth carespend all5,8% all expenses

Expenditures on education next year will grow by 2% - to 568.5 billion rubles. At the same time, spending on the item "youth policy" will increase the most - by 29.5% - and will amount to 2.3 billion. cut by 38.3% - to 17.7 billion. The most expensive item is higher education. On it, expenses will increase by 3.2% - up to 497.3 billion.

Health care will receive from the federal treasury in 2017 almost a quarter less funds than this year - only 364 billion rubles. According to experts from the Gaidar Institute and RANEPA, "the relative amount of government spending on health care in Russia is significantly lower than in developed countries, and does not correspond to the real level of economic development of the country."

Social spending is on the rise, poverty is not declining

More than 5 trillion rubles will be allocated for social policy in 2017 (28.2% more than in 2016). At the same time, experts point out that a sharp increase in allocations in Russia does not lead to a decrease in the level of poverty in the country. From 2008 to 2015, the number of the poor was 13.4% of the total population, despite the fact that over the years, spending on social services increased by more than 200%.

Context

Arseniy Mammadov, the head of the budget policy laboratory at the Gaidar Institute, explained to DW that the problem is that the payments are not sufficiently individualized: “There are still quite a few categorical benefits, and the targeted means test is not being carried out enough. however, not all of them really need it. "

Production costs are reduced, no development

One of the key complaints expressed by experts with regard to the adopted budget is that, in the words of the deputy Alexei Zhuravlev, it is a “budget of patience,” not development. One of the reasons is the reduction of the so-called productive costs at a faster rate than unproductive ones.

The first, according to Arseniy Mammadov, include expenses that lead to an acceleration of economic growth. This is mainly the cost of human resources (health care, education, etc.), as well as infrastructure. The rest are unproductive: for public administration, defense, etc.

By the way, spending on infrastructure in the coming years will be reduced, and especially significantly - on transport. In nominal terms, the year-on-year decline in 2017, 2018 and 2019 will be 14%, 12% and 30%, respectively. According to analysts, this puts many infrastructure projects at risk.

Vasily Koltashov, head of the Center for Economic Research at the Institute of Globalization and Social Movements (IGSO), told DW that, in his opinion, the Russian authorities would in principle not be able to solve economic problems and move to growth with the help of widespread cost cuts. According to him, it is necessary to radically change the economic vector towards increasing costs and stimulating consumer demand and industrial production due to this.

See also "How Russia has accumulated and spent its Reserve Fund":

BALANCED BUDGET
FEDERAL BUDGET
FEDERAL BUDGET INCOME
FEDERAL BUDGET EXPENSES

The task of ensuring a balanced budget is the most important for the state in the implementation of economic policy. In this article, revenues and expenditures of the federal budget for the period 2013-2017 are subject to consideration and analysis.

The role of federal taxes in the tax system of the Russian Federation
Using public-private partnership mechanisms to develop public infrastructure
Ways to Strengthen the Revenue Part of the Federal Budget of the Russian Federation

The balance of revenues and expenditures of the federal budget has a significant impact on the stability of the country as a whole. At the same time, the question of the ratio of the revenue and expenditure side of the budget is especially relevant today. Considering the dynamics of the budgetary system of the Russian Federation for 2016, one can notice a gradual decrease in the share of federal budget revenues in relation to GDP - from 20.9% in 2013 to 17.5% in 2016, as well as a reduction in the total volume of federal budget expenditures to 20 , 5% relative to GDP.

Table 1. Key indicators of the federal budget for 2013-2017, billion rubles.

According to the draft law on the federal budget for 2017, budget revenues amounted to 14,720.3 billion rubles, and in 2016 - 13,738.5 billion rubles, i.e. the excess of revenues is clearly expressed. Is it good or bad?

According to the Ministry of Finance, this jump in budget revenues throughout history is considered a maximum point, but this growth can be justified by the level of inflation and the weak ruble included in the budget. It should also be noted that oil is a profitable source of the budget, because for the next 2 years the rate per barrel will be about $ 40.

An increase in revenues leads, first of all, to an imbalance in the budget, so the only way to strengthen the budget is to reduce federal spending. To improve this situation, the Ministry of Finance proposes to change the composition of the use of sovereign funds and use more borrowed funds (about 1005 billion rubles), which is almost twice as much as borrowed in 2016.

It is planned to use 1150 billion rubles to finance the budget deficit. from the Reserve Fund, as a result of which these funds will be spent. In this situation, it is necessary to use the National Welfare Fund, from which the Ministry of Finance wants to spend 660 billion rubles. during 2017 to cover the deficit. There are no plans to replenish sovereign wealth funds until 2020.

Consider the structure of federal budget revenues for 2013-2017.

Table 2. Federal budget revenues for 2013-2017, billion rubles.

Indicators / Years						2017 in% to 2013

Oil and gas revenues
Income tax



Customs duties
Dividends on shares owned by the Russian Federation
Other income

According to the data in the table, one can see that income growth has been observed over the period under review. Consider federal budget revenues in terms of tax and non-tax revenues. For a fairly long period of time, tax revenues make up the majority of all federal budget revenues. So, for the period 2013-2017. their volume is more than 50%, while this share has significantly increased over the period under review by 10.6 percentage points. This fact indicates that the state, solving its socio-economic problems, has decided to replenish the financial base through tax revenues, including mineral extraction tax, income tax, excise taxes, VAT, etc. Tax revenues also play a significant role in the formation of the federal budget, despite the fact that for 2013–2017. their share decreased by almost 11.5%. This decrease can be explained by the reduction in revenues from foreign economic activity. This trend is not accidental, given the relatively restrained policy of Russia in the world market, since at the moment the state seeks to develop the domestic market.

Let us consider the structure of federal budget expenditures for the period under study.

Table 3. Federal budget expenditures for 2013-2017, billion rubles.

Analyzing the table, you can see that in 2017, incomes were higher than in previous ones, i.e. the tendency of growth of the expenditure side of the budget is visible. This fact can be substantiated by the fact that in the context of the functional areas of budget expenditures, it is planned to spend most of all on social policy - 5080 billion rubles. For the section "National Economy", the appropriations amount to almost 2,300 billion rubles. "National Defense" will require about 2840 billion rubles in the open part of the budget. This is 27% less than was allocated for national defense in 2016. Despite a slight increase in the total share of spending on the social block, the 2017 budget cannot be called “social” in terms of concern for the development of the social sphere. The main changes in the part of pensions came down to a reduction in the scale of the planned indexation and the next freeze of the funded part.

Thus, it can be concluded that the budget imbalance still exists, and according to the Ministry of Finance of the Russian Federation, by 2020 the deficit should decrease to 1.2%. In part of the population, the state needs to improve policy in the field of health care and education and pay more attention to the social aspects of the state's development.

Bibliography

State and Municipal Administration: Textbook / Ed. N.I. Zakharova [Text]. - M .: INFRA - M, 2015 .-- 278 p.
Romanovsky M.V., Vrublevskaya O.V. The budgetary system of the Russian Federation: A textbook for university students enrolled in economic specialties. 4th ed., - SPb .: Peter, 2015 .-- 576 p.
Siraeva R.R. Control over budget execution as an integral part of the budgetary process / R.R. Siraeva, G.F. Garifullina // Socio-economic development of modern society in the context of modernization: materials of the International Scientific and Practical Conference. - Saratov, 2016 .-- S. 158-159.
Official website of the Ministry of Finance of the Russian Federation / Monthly information on the execution of the federal budget (data from January 1, 2011) [Electronic resource]: http://minfin.ru/ru/

On December 20, Vladimir Putin signed the main financial document for the country for the next year. According to him, the well-being of Russians will not improve much in the near future, but it may worsen even more in 2018-20. Since, if we consider the budget of Russia for 2017 in numbers, then it can be described exclusively as "consuming". Unfortunately, it does not provide for any real anti-crisis program or import substitution plan. On the other hand, there are several interesting points that can tell what the future, according to the government's forecasts, awaits the citizens of the Russian Federation.

What is the budget in figures adopted by the deputies for Russia in 2017

The main financial document of the country indicates that the state intends to spend about 16.241 trillion next year with revenues of 13.488 trillion rubles. What do these numbers mean for ordinary Russians?

Three hard years

Cost structure in dollars

If we consider the expenses projected for 2017, then, compared to last year, their total size in the federal budget has not changed much. By and large, that 16.241, that 16.098 trillion rubles  the difference is not very big. At the current exchange rate (60.8528 rubles / dollar), about 250 billion in dollars. For comparison: expenditures in the US budget are 16 times more, and in the budget of Belarus 30 times less.

However, if you look not at the total volumes, but at the cost structure, then there is a clear tendency towards an increase in the infusion of money into the “siloviki” and the army with a reduction in spending on the social, scientific, medical and educational spheres. In particular, compared to last year:

medical expenses will decrease by 10%;
utility costs will increase by 40%;
the pension fund will receive less than 175 billion rubles;
the educational sphere will be missing about 8%.

At the same time, the defense budget will be increased by 72 billion rubles, not counting the planned increase in the salaries of a significant part of the "siloviki".

Expenditure part:

What does such a budget adjustment mean for the average citizen? It's simple:

Rising military spending speaks of preparation for military conflicts.
The increase in spending on the Interior Ministry and special services indicates preparations for internal unrest.
A decrease in spending on social, educational and medical spheres with a large amount of reserves shows that the inflow of money is decreasing and this is a long-term trend.

Sources of income

Regarding the revenues included in the federal budget, their size also differs little from last year - 13.44 trillion in 2017 to 13.738 trillion rubles in 2016. That's about $ 225 billion.

Budget revenues:

Year	2015	2016
Total income	13659	13369

Oil and gas	5863	4778
of them
Severance tax	3160	2819
export duties	2703	1959
Not oil and gas	7797	8591
of them
corporate income tax	491	465
VAT on goods sold in the territory of the Russian Federation	2448	2637
VAT on goods imported into the territory of the Russian Federation	1785	1910
excise taxes on goods produced on the territory of the Russian Federation	528	623
excise taxes on goods imported into the territory of the Russian Federation	54	57
import duties	560	542

As can be seen from the table, the government's forecasted oil revenues will decrease next year, but this is planned to be covered by an increase in various taxes, duties, excise taxes and duties.

Real budget deficit

Even with regard to income and expenses, one nuance should be clarified - the correct understanding of the size of the deficit. The point is that representatives of the authorities in the news, commenting on the federal budget, say: "Next year, the budget deficit of the Russian Federation will be at the level of (number) percent of GDP." What's wrong here?

GDP is the gross domestic product of the entire economy of the state, while the federal budget of Russia is the costs and expenses of all government agencies, i.e. only a small part of the country's economy. In other words, what the authorities say when comparing the budget deficit with the GDP is like comparing the finances of an individual teacher with the income of a kindergarten. The number will come out less, but it does not give a real understanding of the level of costs and expenses of the employee.

In reality, if you look at the Russian budget for 2017 in figures, it turns out that its deficit is 20%. Simply put, the state spends 20% more than it earns!

What's interesting about the 2017 federal budget?

As already noted, there are several interesting points in the federal budget of the Russian Federation for the next year that can tell about what awaits Russians in the future. The most important ones are as follows.

Hiding military spending

According to official information, the state plans to cut military spending in 2017 - from 3.89 to 2.84 trillion rubles. At the same time, 2.771 trillion rubles of them are secret articles, the intended use of which practically no one controls. However, if we consider the budget expenditures that relate to the military, but are not spelled out in the article on defense, then we can find the same amount of funds allocated for the army.

Experts calculated that the 2017 budget will spend up to 4.5 trillion rubles on military spending. At the same time, a significant part of them, like the official expenditures for the army, are classified.

What are these funds spent on? Ideally, for the army and the provision of military personnel with everything they need, including housing and transport. But in reality, everything is a little different. For example, in 2016, the government allocated an additional 800 billion "secret" rubles to pay off loans that the army took in 2010 for rearmament. How the money taken on credit was spent can be found in the case of Evgenia Vasilyeva.

Who will be responsible for the budget adjustment?

The next curious fact that can be noted looking at the Russian budget for 2017 in figures is that the 20% deficit is planned to be covered by using money from the reserve fund and the national welfare fund. Almost everything will be taken from the first - 50 billion dollars, from the second the missing part. At the same time, the failure will also be reduced due to the privatization of state property and budget adjustments:

liquidation of part of long-term investment projects;
mineralization of the indexing of civil servants' salaries;
reduction of subsidies by region.

Forecast for the next year on key indicators for the Russian economy laid down in the document

The average price per barrel of oil is $ 40.
The average annual dollar exchange rate is 67 rubles.
The projected GDP is $ 1.4 trillion (86.8 trillion rubles).
The reserve fund in 2018 will be equal to 0.
The size of the maternity is 453 thousand rubles.

In addition, adjusting the budget for next year will reduce the allocation to programs:

"Economic development and innovative economy" - a decrease by 22.8%;
"Promotion of employment of the population" - a decrease by 29.4%;
"Healthcare Development" - a decrease of 25%.

Summary

Summing up, we can say that the Russian budget for 2017 in figures indicates the continuation of the economic crisis. At the same time, the Government does not have a plan to withdraw from it. They just want to wait it out, covering the lack of money with privatization and spending the reserve funds.

Battle for Budget 2017 - Completed

The tense world political situation makes citizens think about the future. Russia is going through hard times. The economy, one might say, is reborn, and this entails the inevitability of costs in the form of a federal budget deficit. The people do not feel stable, and therefore they are already asking themselves the question: what Russian budget for 2017 in numbers?

Important factors are taken into account when preparing the budget. This is the oil and gas component, the general world situation. When laying the articles for the next three-year period, the authorities also paid attention to the existing sanctions of foreign states against our country and Russia's response to them.

The law that determined the budget for 2016 became an innovation, because traditionally the budget is determined for the next year and planned - for another 2 years. But in view of the lack of clear forecasts and constant changes (not always for the better), the government did not dare to take responsibility for forecasting for 3 years ahead.

However, in 2016, the authorities seem to be optimistic, because in the coming weeks there will beand funds are pledged for 2018 and 2019. The federal law will begin to operate on January 01, 2017.

So, according to the draft federal law, state revenues will amount to 13.4 trillion rubles. The expenses, in turn, are 16.2 trillion. What do these numbers say? Yes, the state does not have enough money . Nominally, these are practically the numbers for 2016. Of course, inflation also matters, taking it into account, income will decrease compared to the previous year. According to forecasts of the Ministry of Finance, the state is able to cut costs and increase the revenue component. Predictions are good enough: if budget deficit of Russia for 2017will amount to 2.8 billion, then in 2018 - 2 billion, and in 2019 it will be equal to 1.1 billion rubles

The budget in the housing and utilities sector is rapidly decreasing: in 2017, it is planned to allocate 58 billion rubles to this area, and in 2018 only 28.8 billion rubles.

The budget of the Ministry of Internal Affairs of Russia for 2017will amount to almost 1968 billion rubles, this is 12.2% of the share of total expenses. However, this department is waiting for significant changes, first of all, they relate to staffing. Requirements not only for professional qualities are becoming more stringent, but the moral and psychological aspects of the personality of an individual worker are now playing an important role. These criteria were introduced, in part, as conditions for staff reduction. By October 2017, it may decrease by almost 10%. This means that 100,000 employees will be unemployed. The innovations will have little effect on employees working “in the field”, directly with the population (precinct, for example). The share of their reductions will be no more than 2%. Those who remain in the ranks of the Ministry of Internal Affairs expect pleasant bonuses - an increase of 5% to their salaries.

Since 2015, Russia has outlined a direct course towards supporting and strengthening national defense.Military budget of Russia in 2017will amount to 2840 billion in 2017. This is 6% less than in 2016, adjusted for inflation. It is worth noting the existence of so-called closed, secret articles in the budget. In the sphere of defense, 800 billion is planned for such an item. There are opinions that this money will be spent on early fulfillment of obligations on loans to defense enterprises in order to save interest.

Social sphere

Latest news on the Russian budget for 2017concerning the expenditure side responsible for improving the life of citizens are as follows: spending on the social sphere will amount to more than 30% of the total budget, which is 5,080 billion rubles in 2017. More than 4,000 billion rubles have been allocated to the Social Support of Citizens program. and, finally, 10 trillion rubles were allocated for the development of the pension system.

The authorities note the need to revise all programs, except social ones, in order to identify the highest priority projects. In 2017, it is planned to implement 40 federal targeted programs. Those programs that do not fall under funding will wait for their turn. Some programs will be abolished, but even in such difficult conditions, it is planned to launch 2-3 new ones.

In the process of approving the budget, the government relied on the thesis that the search for new opportunities for additional funding is not the task that is relevant for the upcoming three-year period. The priority is to launch the reserve capacities of the state. In other words, we should proceed from what we own, what resources Russia has to equalize the economy in the current conditions.

In general, experts say that the negative economic situation will continue in 2017. However, there is also a desire of the state to comprehensively develop a program for overcoming the crisis and improving the social situation. This gives the people confidence in the coming of a better time and hope that the financial course has been chosen correctly.

Introduction.

Chapter 1. The theoretical essence and functions of the budget.

1.1 Concept and economic essence of the budget.

1.2 Functions of the budget.

1.3 The budgetary policy of the state.

Chapter 2. Analysis of the budgetary system and the budget of the Russian Federation for 2017 - 2019.

2.1 General characteristics of the budgetary system of the Russian Federation.

2.2 Classification of budgets in Russia.

2.3 Analysis of the budget of the Russian Federation for 2017 - 2019.

Conclusion.

Bibliography.

Course work on the topic: Budget of Russia 2017-2019.

INTRODUCTION

The budgetary system of the state acts as a neutral link in the financial system of any country and the core of its economy. The budgetary system is connected with all spheres of state activity, and the stability and stability of the country's economy depends on its balance.
The most important direction of state regulation of the economy is the budgetary policy, and the budget is the most important instrument of the country's economic mechanism. Like other economic instruments, the budget is actively used by the state to solve socio-economic problems and tasks.
Studying the budgetary system of the Russian Federation is an integral part of modern economic education. The study of the budgetary system of the Russian Federation involves the study of its essence, functions, principles of its construction and development, mechanisms for balancing budgets, issues of income generation and financing of budget expenditures and their planning, interbudgetary relations, the basics of the budgetary process and budgetary control.
The current economic situation in the Russian Federation is the subject of close attention not only by leading financial analysts, owners of large businesses or small entrepreneurs, but also by ordinary citizens. The crisis phenomena that are currently observed in many economies of the world in Russia are aggravated by the fact that in recent years it has been under the influence of Western sanctions.
The government's point of view is that this fact should not discourage Russians. On the contrary, sanctions should be viewed as a positive phenomenon, because long-term economic isolation will help develop its own production and improve technological advances, which, ultimately, will provide the country with an unprecedented economic recovery. By the way, it is already forecasted in the new federal budget.
The purpose of this work is to study the budgetary system of the Russian Federation as of 2017 - planned 2018-2019.
To achieve this goal, the following tasks will be solved:
1. Consider the concept and essence of the budget;
2. Explore the functions of the budget
3. Consider the main aspects of budgetary policy.
4. Analyze the budget of the Russian Federation for 2017, as well as planned 2018 and 2019.
The course work consists of an introduction, 2 chapters, a conclusion, a list of references and an application.

Chapter 1. The theoretical essence and functions of the budget

1.1 Concept and economic essence of the budget

As you know, government intervention in the economic life of society is implemented in two directions: administrative and economic. The most effective in terms of the degree of impact on socio-economic processes are economic methods, among which the most widespread are budgetary methods associated with the use of the system of public expenditures, and taxes. The budget is the most important component of the country's economic mechanism. At the same time, it is also a lever with which the state influences the entire process of production and distribution.
The financial basis for the socio-economic development of any state is numerous funds of funds and, first of all, a fund of funds centralized in the hands of the authorities - the state budget. The budget is the leading link in the country's financial system. Each state needs a budget to fulfill diverse economic, social, political, cultural and other functions.
With the help of the budget, public authorities and local self-government bodies receive financial resources for the maintenance of their apparatus, army, implementation of economic tasks, implementation of social measures, etc.
The budget is a complex phenomenon. It simultaneously concerns economics, finance, law and politics. This versatility of the budget has led to the difficulties of studying the state budget and defining the very concept of the budget at all stages of the development of financial science. It was very common to define the budget as a list of income and expenses. At the same time, "budget" is a broader concept and cannot be reduced only to painting. The budget determines the general rules for drawing up and approving a financial plan, and the list is a financial plan for a given period.
There are various definitions of the budget in the economic literature. It is used to denote definable objects of different nature. For example, Professor V.D. Fetisov in his textbook "The budgetary system of the Russian Federation" gives the following definition: "The budget expresses the systematic relationship between economic entities regarding the formation and use of funds of various economic entities." In the textbook "The budgetary system of the Russian Federation" A.M. Godin, I.S. Maximova and I.V. Podporina gives the following definition: "The budget is a system of financial relations regarding the formation, distribution and spending of monetary resources necessary to ensure the functions of public authorities in providing public services to the population of the country." Academician B.A. Reisberg in his textbook "Economics and Management" says that a budget is an estimate of cash income and expenses for a certain period, usually for a year, which is officially valid. In the SI Explanatory Dictionary. Ozhegova said that the budget is a list of income and expenses of the state, enterprise or individual for a certain period.
All of these definitions address only one specific side of the budget:
... "Form of education and spending of funds";
... "The main centralized fund of funds";
... "Set of monetary relations";
... "Basic financial plan", etc.
The Budget Code of the Russian Federation (Art. 6) gives the following definition of the budget.
The budget is a form of formation and spending of funds intended for the financial provision of the tasks and functions of the state and local government.
Moreover, this definition does not reflect all aspects of the budget.
Since the budget is a multifaceted category, it seems appropriate to consider it from different angles.
From the material point of view the budget is a fund of monetary funds centralized on the scale of the state or a separate administrative-territorial entity, which is at the disposal of the relevant state authorities and local self-government. Thus, in the material sense, the budget is a certain amount of money in the fund of financial resources in the hands of certain authorities.
From an economic point of view budget is a set of economic relations arising in the process of formation, distribution and use of a centralized fund of funds. These relations are bilateral in nature, since they arise between the state, on the one hand, and legal entities and individuals, on the other hand, both in the process of forming a centralized monetary fund with the help of taxes and other payments, and in the process of using this fund for financial security. various functions of government bodies at all levels.
From a legal point of view budget - the main financial plan of the state or an administrative-territorial entity, approved by the relevant representative authorities in the form of a law or other regulatory legal act.
The budget came into being with the emergence of the state. Moreover, only with the coming to power of the bourgeoisie did the budget acquire the form of a document approved by the country's legislative body. England is considered the ancestor of the budget and the process of its approval, where after the bourgeois revolution of 1686-1689. the king was forced to give up the right to fix income and expenses without the consent of parliament.
"Budget" is an English word that means "bag". When the House of Commons of England in the XVI-XVII centuries. approved a subsidy to the king for the coming year, then at the end of the meeting the Chancellor of the Treasury (Minister of Finance) opened his portfolio, which contained a paper with the relevant bill. This procedure was called opening the budget, and later the name of the portfolio was transferred to the document itself. From the end of the XVII century. the document that contained the plan of state revenues and expenditures approved by the parliament began to be called the budget.
In Russia, the first list of state revenues and expenditures was drawn up in 1722 for the next year, 1723. Since 1802, these paintings began to be drawn up annually, but only since 1811 the drawing up of the budget of Russia began. At the same time, this budget was formal in nature, since each ministry disposed of the funds allocated to it uncontrollably and had its own sources of income. Only since 1862, as a result of the development of the budgetary structure, the funds of the ministries began to be concentrated in the hands of the state on the principle of the unity of the fund. The state budget of Russia was not published and was kept in strict secrecy. Even the members of the Council of State did not know the actual state of the empire's finances. Since 1894, Russian government spending began to be divided into ordinary and extraordinary. The latter included military spending, railroad maintenance, and loans. From that moment on, the budget of Russia became public.
Thus, the budget is the main financial plan of the state, the central link of the financial system. Its main purpose is to create financial conditions for the effective development of the economy, solving national problems, forming the social policy of the state, etc.
The formation and use of the budget has a number of distinctive features.
At first:, the preparation and execution of the budget has a pronounced balance character.
The balance method of developing plans is the most important method for establishing proportions in the national economy. The balance method of budgeting allows you to establish the necessary relationship between the amount of cash income and the amount of expenses. Current control over budget execution allows drawing conclusions about the need to change certain proportions in terms of searching for additional sources of income or reducing certain expenses.
Secondly, the redistributive nature of the budget. With the help of the budget, there is a redistribution of GDP and national income between the production and non-production spheres, various sectors of the national economy, constituent entities of the Russian Federation, and certain categories of citizens.
Thirdly, the national economic nature of the budget. The budget is associated with all sectors of the national economy, and the sectors, in turn, are associated with the budget both in terms of the formation of budget revenues through the transfer of taxes and other payments, and in terms of financing these sectors at the expense of the budget.

1.2 Budget functions

It is important to understand that the economic essence of the budget, like other economic categories, is reflected in its functions.

Budget functions

Different economists identify different functions of the budget, but they all boil down to three key ones:
... distribution;
... control;
... regulatory.
By using distribution functions of the budget, there is a distribution and redistribution of funds between the production and non-production spheres, inter-territorial and intersectoral distribution of financial resources, special purpose funds are formed, funds are concentrated in the hands of the state and are used to meet national needs.
The content of this function is manifested in the process of implementing the two sides of budgetary relations:
... formation of budget revenues;
... use of budget funds (budget expenditures).
In the process of forming budgetary revenues, a part of the gross domestic product created in the process of social reproduction is forcibly withdrawn in favor of the state. At this stage, financial relations between the state and taxpayers arise.
With the help of budget expenditures, budget recipients are financed - that is, organizations in the production and non-production sectors that are recipients or administrators of budget funds.
In addition, at the expense of budgetary funds, there is a redistribution of monetary resources at the levels of the budgetary system through interbudgetary transfers in the form of grants, subsidies, subventions.
With the help of the distribution function, the distribution of the new value (at the micro level) and the redistribution of this value (at the macro level) are carried out.
The entire distribution process is conventionally divided into two stages:
... primary distribution. In the case of primary distribution at the micro level, basic or primary incomes arise (profit of enterprises, depreciation fund, income of employees). The formation of the primary income of material production is the initial stage of distribution, since the distribution of the national income (ND) is not limited only to its distribution among those who created it, that is, among the participants in material production. Primary distribution continues at the macro level and ensures the creation of secondary or derived income;
... secondary (subsequent) distribution. With the secondary distribution, incomes of enterprises and workers in the sphere of non-material production are formed: incomes of regions, municipalities, enterprises, organizations, citizens, through the withdrawal of a part of the income created in the field of material production and directing them to other areas (redistribution of personal income).
The need to redistribute the national income is associated:

... with inter-sectoral and inter-territorial redistribution in the interests of the most efficient and rational use of income and savings of enterprises;
... with the presence of two spheres - production and non-production (education, health care, management, defense, where ND is not created);
... with the existence of various social groups of the population (pensioners, disabled people, orphans, single mothers, large families, etc.).
Funds centralized in the budgetary fund with the help of taxes and other obligatory payments of legal entities and individuals in accordance with the socio-economic policy pursued by the state are redistributed both into the sphere of material production, which is the basis of the national economy and the source of the formation of GDP and national income, and into the non-production sphere. supported by the state.
The non-production sphere does not participate in the creation of the country's national income, but it is an active consumer of it. Funds are allocated from the budget for the salaries of workers in these industries, for the maintenance of institutions in the non-production sphere (education, health care, culture, etc.), etc.
The control function of the budget is expressed in the fact that, being connected with the national economy, the budget shows the course of processes, the current trends in the development of the economy. The receipt of funds in the budget and their use demonstrates both successes and shortcomings in the spheres of production and circulation. This makes it possible to timely prevent the emergence of disproportions in the development of the national economy.
Regulatory The (stimulating) function of the budget manifests itself directly through the tax revenues and expenditures of the budgets. That is, tax revenues and budget expenditures act as a tool for regulating and stimulating the economy and investment, increasing production efficiency, stimulating, first of all, the most important sectors of the national economy: nuclear energy, mechanical engineering, the agro-industrial complex, and housing construction.
The regulatory role of the budget as a tool to influence the socio-economic development of territories is one of the most important functions inherent in the budget, since the most important social and economic tasks facing the state are solved with the help of various tools and opportunities provided by the budget.
With the help of the budgetary mechanism, it is possible to practically use the budget as an instrument of state regulation of the economy, stimulation of production and social processes. Thanks to the budgetary redistribution of the national income, the structure of social production is improving. The use of the budgetary mechanism to regulate the economy is carried out through the maneuvering of funds at the disposal of the state, which makes it possible to purposefully influence the rates and proportions of the development of social production.
Unlike budget revenues, which do not always act as economic incentives, budget expenditures always have this quality. Through them, the most progressive directions of budget financing are chosen, budget funds are used to improve the sectoral and territorial structure of social production, for the priority development of priority sectors. Budget funds should, first of all, be directed to financing the structural restructuring of the economy, comprehensive targeted programs, building up scientific and technical potential, accelerating social development and social protection of the poorest strata of the population. The achievement of the optimal structure of the national economy, which requires financial resources, is of great importance for increasing the efficiency of social production.

1.3 Budgetary policy of the state

Politics means the art of government. In a broad sense, politics is a concept of special activities to protect and implement the interests of some subjects as opposed to the interests of others; in a narrow sense, it is a set of measures, the activity of a subject to achieve certain goals.
Any policy is a relationship of at least two subjects regarding the protection and realization of their own interests in relation to any object. State policy is a set of socio-economic, political, military and other measures regarding the protection and implementation of state interests, the organization of the system of public law and order.
The basis of the policy of any state is the socio-economic policy associated with the distribution and redistribution of the values of some subjects in favor of others. The main link of socio-economic policy is formed by financial policy, covering relations with the country's monetary system, state revenues and expenditures, insurance, etc.
As part of the financial policy of the state, there is a budgetary policy that ensures the withdrawal and targeted use of funds.
Budgetary policy is a purposeful activity of the state to determine the main tasks and qualitative parameters of the formation of budget revenues and expenditures, and public debt management.
Fiscal policy is one of the main directions of the state's economic policy and one of the most active instruments for regulating macroeconomic proportions.
The constituent parts of the budgetary policy are tax and investment policies. Through their interaction, a policy of state influence (regulation) on the socio-economic situation of the country, the state and development of the economy is being built.
The most important areas of fiscal policy are the collection of budget revenues, the fulfillment of budget obligations, and the management of budget deficits and public debt. Consequently, the effectiveness of the entire budgetary policy can be assessed based on the effectiveness of the authorities in these areas.
As criteria for the effectiveness of budgetary policy the following indicators are used:
... the level of collection of budget revenues;
... the level of fulfillment of budgetary obligations;
... the size of the budget deficit and the rate of growth of public debt;
... the amount of financial resources allocated for servicing the state budget;
... GDP dynamics;
... unemployment rate;
... the degree of implementation of legislative acts on the budget;
... the amount of foreign exchange reserves used to finance the budget deficit, etc.
The budgetary policy of the state for the next financial year is determined in the annual message of the President of the Russian Federation to the Federal Assembly of the Russian Federation.
In the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation on December 3, 2015, the main guidelines of the state budgetary policy for 2016 are determined. The primary task is to achieve a balanced budget, since this is the most important condition for macroeconomic stability and financial independence of the country. Based on the results of the execution of the federal budget for 2016, its deficit should not exceed three percent.
Budget planning, each budget cycle must begin with a clear fixation of priorities, it is necessary to return the decisive role of state programs in this process. Control over the movement of public funds, including federal and regional subsidies to industrial and agricultural enterprises, should be significantly tightened.

Chapter 2. Analysis of the budgetary system and the budget of the Russian Federation for 2017 - 2019

2.1 General characteristics of the budgetary system of the Russian Federation

The budgetary system of the state is a set of all types of budgets operating in the country.
The Budget Code of the Russian Federation (Article 6) defines the budgetary system of the Russian Federation as based on economic relations and the state structure of the Russian Federation, the aggregate of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds regulated by the legislation of the Russian Federation.

Fig. 1... The composition of the budgetary system of the Russian Federation

The budgetary structure of the Russian Federation is determined by its state federal structure and is enshrined in the Constitution of the Russian Federation. In accordance with comp. 1 of the Constitution of the Russian Federation "Russia is a democratic federal rule of law with a republican form of government."
In accordance with Art. 10 of the Budget Code of the Russian Federation, the budget system of Russia includes the following levels:
1) the federal budget and the budgets of state extra-budgetary funds of the Russian Federation;
2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds;
3) local budgets, including:
... budgets of municipal districts, budgets of urban districts, budgets of urban districts with intracity division, budgets of intracity municipalities of federal cities of Moscow, St. Petersburg and Sevastopol;
... budgets of urban and rural settlements, budgets of inner-city districts.
In accordance with the Federal Law of October 6, 2003 No. 131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation" (as amended on July 3, 2016):
Rural settlement - it is one or several rural settlements united by a common territory (settlements, villages, stanitsas, villages, farms, kishlaks, auls and other rural settlements), in which local self-government is exercised by the population directly and (or) through elective and other local self-government bodies.
Urban settlement - it is a city or village in which local self-government is carried out by the population directly and (or) through elective and other local self-government bodies.
Municipal District - these are several settlements or settlements and inter-settlement territories, united by a common territory, within the boundaries of which local self-government is carried out in order to resolve issues of local importance of an inter-settlement nature by the population directly and (or) through elected and other local self-government bodies that can exercise certain state powers transferred to local self-government bodies by federal laws and laws of the constituent entities of the Russian Federation.
Urban district - this is an urban settlement that is not part of the municipal district and the local government bodies of which exercise powers to resolve the established issues of local importance and issues of local importance of the municipal district, and can also exercise certain state powers transferred to local authorities. self-government by federal laws and laws of the constituent entities of the Russian Federation.
Urban district with intracity division- This is an urban district in which, in accordance with the law of a constituent entity of the Russian Federation, inner-city districts are formed as inner-city municipal formations.
Intra-city area - This is an intra-city municipal formation on a part of the territory of an urban district with an intra-city division, within the boundaries of which local self-government is carried out by the population directly and (or) through elective and other local self-government bodies. The criteria for dividing urban districts with intracity division into intracity districts are established by the laws of the subject of the Russian Federation and the charter of an urban district with intracity division.
Intra-city territory (intra-city municipal formation) of a city of federal significance - part of the territory and city of federal significance, within the boundaries of which local self-government is carried out by the population directly and (or) through the elected and other bodies of local self-government.
Each of these budgets serves as a financial basis for the activities of the respective state or local authorities.
The budgets that are part of the budgetary system of the Russian Federation are independent and are not included in each other, that is, the budgets of the constituent entities of the Russian Federation are not included in the federal budget, and local budgets are not included in regional budgets.

2.2 The current classification of budgets in Russia and their structure

The legislation of the Russian Federation adopted the legal form of the budgets of the Russian Federation, depending on the budget level. Article 11 of the RF Budget Code establishes the legal form of budgets at each level.
The federal budget of the Russian Federation and the budgets of state extra-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation 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 legislative bodies of local self-government, or in the manner prescribed by the charters of municipalities. As a rule, local budgets are approved in the form of decisions of local representative bodies - councils of deputies of municipalities.
The Budget Code of the Russian Federation identifies the concept of the consolidated budget of the Russian Federation, the consolidated budgets of the constituent entities of the Russian Federation and the consolidated budget of the municipal district.
Consolidated budget of the Russian Federation is a set of the federal budget of the Russian Federation and a set of consolidated budgets of the constituent entities of the Russian Federation.
Consolidated budget of the constituent entity of the Russian Federation represents the budget of the constituent entity of the Russian Federation itself and a set of budgets of municipalities located on its territory (excluding inter-budgetary transfers between them).
For example, the consolidated budget of the Republic of Dagestan includes:
... republican budget of the Republic of Dagestan;
... 41 budgets of municipal districts;
... 1 urban district budget with intracity division;
... 9 budgets of urban districts;
... 8 budgets of urban settlements;
... 698 budgets of rural settlements.
Consolidated budget of the municipal district represents the budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that are part of the municipal district (excluding inter-budget transfers between them).
Consolidated budget of the urban district with intracity division represents the budget of the urban district with intracity division and the set of budgets of intracity districts that are part of the urban district with intracity division (excluding interbudgetary transfers between these budgets).
Consolidated budgets of all levels do not have legal status, are not approved in the form of laws, but are drawn up for various analytical purposes. For example, to determine the degree of centralization of financial resources in the budgetary system of the state, to analyze the dynamics of income and expenditure of the budgets of territories, to compare the budgetary systems of different regions and states, etc.
Consolidated financial planning is impossible without calculating the indicators of consolidated budgets, since many indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets.
Indicators of consolidated budgets are also used in calculations characterizing various types of provision of residents of the country, individual territories, for example, budgetary expenditures per inhabitant for medical care, education and other average per capita budget revenues.
Under federal budget it is customary to understand the main financial plan of the country as a whole, which is annually adopted by the highest legislative body of legislative power - the Federal Assembly of the Russian Federation. Redistribution is carried out through the federal budget Gdp and ND within the entire state. The revenues of the federal budget of the Russian Federation are collected throughout the country according to uniform standards, and the expenses are carried out in the interests of the entire population of the country.
The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are intended for the fulfillment of the expenditure obligations of the Russian Federation.
The use by federal government bodies of other forms of education and spending of funds intended for the fulfillment of the expenditure obligations of the Russian Federation is not allowed.
In essence, the federal budget is the main law of the economic life of the state, which fixes not only the figures for the income and expenditures of the state, but also all other parameters of economic development. Therefore, the federal budget is viewed as the main instrument of the entire financial system of the Russian Federation.
The budgets of the constituent entities of the Russian Federation (regional budgets) represent the second level of the budgetary system of Russia.
Currently, there are 85 constituent entities of the Federation in the Russian Federation, including 22 republics, 9 territories, 46 regions, 1 autonomous region, 4 autonomous districts, 3 cities of federal significance.
Regional budgets are the central link of territorial budgets. Regional budgets are a symbol and guarantor of regional isolation, independence, independence and responsibility.
The budget of the constituent entity of the Russian Federation (regional budget) and the budget of the territorial state extra-budgetary fund are intended to fulfill the expenditure obligations of the constituent entity of the Russian Federation.
The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and expenditure of funds for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation is not allowed.
The third link of the budget system RF— local budgets.
The budget of the municipality (local budget) is intended for the fulfillment of the expenditure obligations of the municipality.
The number of local budgets is more than 22 thousand, of which the main share is the budgets of rural settlements (about 18,000). In terms of the number of local budgets in the Russian Federation, Tatarstan is in the lead - 974, further Bashkortostan - 895 and the Republic of Dagestan - 757 budgets of municipalities.
The use by local governments of other forms of education and spending of funds for the fulfillment of expenditure obligations of municipalities is not allowed.
As an integral part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities can be provided.
Budget revenues express the economic relations that arise between the state and the subjects of reproduction in the process of forming the country's budgetary fund. The forms of manifestation of these economic relations are various types of payments by enterprises, organizations and the population, and their material and material embodiment is money mobilized into the budget fund. With the help of income, the process of forming budgetary resources is carried out, while expenses mediate the process of their use.
Budget revenues- these are monetary funds entering the budget, with the exception of funds that, in accordance with the Budget Code, are sources of financing the budget deficit (Article 6 of the Budget Code of the Russian Federation).
Budget revenues are formed in accordance with the budgetary and tax legislation of the Russian Federation.
In accordance with Art. 41 of the Budget Code of the Russian Federation, budget revenues are formed from tax and non-tax types of income, as well as from gratuitous receipts.
According to Art. 6 of the Budget Code of the Russian Federation, budget expenditures are funds paid from the budget, with the exception of funds that, in accordance with the Budget Code, are sources of financing the budget deficit.
Expenditure management at all times was considered one of the most important problems in every state, regardless of the level of economic development and revenues to the state treasury. As a rule, this was due to the fact that the funds allocated from the state treasury for financing certain sectors of the economy or social life of the country turned out to be insufficient. Expenditure management was built in accordance with the growing tasks of the state and its budget.
Cost management tasks include three stages:
... defining policies, goals and the resources needed to achieve them;
... distribution of resources necessary for the implementation of the set goals;
... ensuring the implementation of specific tasks in the most efficient way.
The formation of the expenditures of the budgets of the budgetary system of the Russian Federation is carried out in accordance with the expenditure obligations stipulated by the established by the legislation of the Russian Federation the delineation of powers of federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation and bodies of local self-government, the execution of which is in accordance with the legislation of the Russian Federation, international and other treaties and agreements should take place in the next financial year at the expense of the corresponding budgets (Article 65 of the RF BC).
Budget revenues and expenditures differ in composition, sources, areas of use and other characteristics. To draw up reports on the execution of budgets and ensure the comparability of indicators of budgets of all levels of the budgetary system of the Russian Federation, a unified budget classification of the Russian Federation is used, approved by the Federal Law of August 15, 1996 No. 115-FZ "On the budget classification of the Russian Federation", The Law of the Russian Federation of August 8, 2001 "On Amendments and Additions to the Federal Law" On Budget Classification in the Russian Federation "" and others.
At present, the procedure for applying the budget classification in the Russian Federation is regulated in accordance with the Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n "On approval of the Instructions on the procedure for applying the budgetary classification of the Russian Federation" (harm, dated 20.06.2016 No. 89n).
Budget classification(Article 18 of the Budget Code of the Russian Federation) is a grouping of revenues, expenses and sources of financing of budget deficits of the budgetary system of the Russian Federation, used for the preparation and execution of budgets, as well as a grouping of revenues, expenses and sources of financing of budget deficits and (or) operations the public administration sector, used for maintaining budgetary (accounting) accounting, compiling budgetary (accounting) and other financial statements, ensuring the comparability of indicators of the budgets of the budgetary system of the Russian Federation.
The budget classification makes it possible to freely move financial resources between different levels of the budgetary system of the Russian Federation, and such a movement should be of a methodological nature and have a well-oiled mechanism. This can only be done on the basis of a unified budget classification. In addition, the budget classification provides an opportunity for economic and statistical analysis of revenues and expenditures of the budgets of the Russian Federation, ensures the targeted allocation of budgetary funds.
The classification of budget revenues of the Russian Federation is a grouping of revenues of budgets of all levels and is based on legislative acts of the Russian Federation that determine the sources of formation of budget revenues at all levels of the budgetary system of the Russian Federation.
The classification of budget expenditures is a grouping of expenditures of the budgets of the budgetary system of the Russian Federation and reflects the direction of budgetary funds for implementation by federal state authorities, state authorities of the constituent entities of the Russian Federation, local self-government bodies (municipal bodies) and governing bodies of state extra-budgetary funds main functions, solving social and economic problems.

2.3 Analysis of the budget of the Russian Federation for 2017 - 2019

Since 2006, the federal budget in Russia is planned for a three-year period. This rule was violated when creating the document for 2008 and 2016, due to the peak of the crises. The current law again provides for a three-year state budget plan. For 2017, 2018 and 2019, the same goals and trends apply: every year the share of the deficit is reduced and the inflation rate is reduced by spending cuts. For the first time, the draft law on the state budget was considered on November 18, 2016. In the conditions of the crisis and the tense geopolitical situation, it was clear that something would have to be sacrificed, so the State Duma passed the document further, but with big reservations. In the second reading, some adjustments were made, part of the expenses of 540 billion rubles was redistributed, for example, 200 billion rubles instead of 100 were agreed for credit support of the regions. The final version was adopted by the State Duma in the third reading, and on December 19, 2016 the President of the Russian Federation signed the law on 2017 year. Based on the GDP forecast of 86,806 billion rubles and the expected inflation rate within 4%, revenues are planned in the federal budget of the Russian Federation - 13,487.6 billion rubles, expenses - 16,240.8 billion rubles. The deficit will amount to RUB 2,753.2 billion.
It is important to note that the revenue side of the RF-2017 budget is fixed at 13.49 trillion rubles and differs slightly from last year's figure. Many economists say that if we take into account also inflationary expectations, then in real terms this part of the budget will continue the downward trend. In 2019, representatives of the Ministry of Finance predict an increase in revenues to 14.8 trillion rubles, which is a nominal historical maximum for the Russian economy.
Experts note that the planned growth is explained by the weakened positions of the ruble - the 2019 budget includes a quotation of 71.1 rubles per 1 US dollar. Oil quotes included in the RF budget are forecasted at $ 40 / bbl. In addition, it should be noted that in relation to the level of GDP, the revenue side will tend to decline - in 2019 this share will be 15%.
At the same time, forecasts for the price of a barrel of oil by various specialists are extremely diverse. Another drop in prices to $ 40 and below is the most pessimistic forecast. Since April 2016, the indicator has not dropped below this mark, but only moved up. Today the numbers 50-55 sound more, they even admit an increase up to $ 70 per barrel. Too many factors can affect the dynamics: will the OPEC countries agree to restrain the supply of raw materials, will the United States resume shale oil production, will there be a recession in the Chinese economy, etc. If, in reality, oil prices turn out to be higher than budgeted, as happened in 2016, the government will have the opportunity to partially compensate for the deficit. First of all, we are talking about replenishing the reserve funds, and not about additional spending. An equally important indicator in drawing up the country's main financial document is the rate of the US dollar, the currency in which international transactions are settled, including for the sale of raw materials. A further gradual and slight weakening of the ruble is predicted; the average rate for 2017 is 67.5 rubles per dollar. On the one hand, a cheap ruble makes imports more expensive, which means that many consumer goods will rise in price. This leads to an increase in inflation. On the other hand, the federal budget is calculated in rubles, social payments, salaries to state employees, payment of state orders is also made in rubles. Therefore, the income from oil and gas supplies at the current exchange rate, converted into domestic currency, turns out to be at the required level. Expenditure items In order to simultaneously reduce inflation and reduce the budget deficit, when calculating the new document, the government of the Russian Federation took the reduction of budget expenditures as the leading principle: in 2017 by 6%, in the next 2 years by 9% and 11%. The President's message spoke about saving funds that were spent irrationally earlier; in practice, there will be a reduction in funding for most areas and priority state programs.

Table 1. Structure of federal budget expenditures for the period 2013-2014 and for the planning period 2015-2017. (in% of total)

As a result, the following items of expenses were recorded:
National issues - 1,135 billion rubles.
National defense - 1,121 billion rubles.
Law enforcement system - 1,270 billion rubles.
National economy - 2,292 billion rubles.
Housing and communal services - 58.2 billion rubles
Environmental protection - 76.4 billion rubles
Education - 568 billion rubles
Culture and cinema - 94 billion rubles
Healthcare - 377 billion rubles
Social policy - 5,080 billion Mass media - 73.4 billion rubles
Physical education and sports - 89.7 billion rubles
Public debt service - 729 billion rubles
Interbudgetary transfers - 768 billion rubles.
Budget of Russia 2017 term paper.
Financing of health care, education (except for higher educational institutions), housing and communal services to a greater extent will be carried out at the expense of regional budgets.
The article on national issues includes the costs of supporting the activities of government bodies: the President, Government, governors, etc. This includes the salaries of officials, but it is important to note that the largest funds are intended for the Ministry of International Affairs and the President. The first point is explained by the presence of international conflicts and disagreements: the war in Syria, the Ukrainian conflict, relations with the West.
The federal budget for 2017 does not provide for unscheduled reserve costs. Potential spending on the elimination of the consequences of emergency situations, including natural disasters, the costs of fulfilling urgent orders of the Head of State are planned precisely from the funds allocated to ensure the work of the President.

The Ministry of Finance considered the easiest option to cut budgetary investments in those areas in which the maximum increase in funding has been observed in recent years. In particular, defense spending was discussed as hypertrophied and not having a positive effect on the state of the country's economy. At the same time, the current costs are largely a systematic solution to the task of rearming the Russian troops, set by the President a few years earlier.
Many government orders were made before the crisis, and now it is more expedient to pay off as quickly as possible, so as not to overpay interest and prevent an extra financial burden on the budget in the coming years. And yet, in comparison with 2016, defense spending has decreased by more than 1 trillion rubles. At the same time, part of the costs related to the military is included in other budget items: support for military educational institutions - in education, arrangement of housing for military personnel - in housing and communal services, etc.
The volume of investments in the national economy was reduced by another 7.5% due to the termination or reduction of financing of some state economic programs. On the one hand, the suspension of federal subsidies for some corporations and regional projects closes the road to the originally conceived development of certain industries or territories.
On the other hand, public investments at the expense of the budget in these areas turn out to be ineffective, ideally, it is required to attract business investors, and the tendency to reduce expenditures under this item will continue. So far, the following programs have suffered the greatest losses:
Socio-economic development of the Far East -50.3%,
Development of shipbuilding and equipment for the development of shelf deposits in 2013-2030 -30.3%,
Energy efficiency and energy development -27.2%,
Economic development and innovative economy -22.8%
At the same time, financing of such companies as Rosatom (77 billion rubles), Russian Railways (68 billion rubles), the Federal Corporation for the Development of Small and Medium Enterprises (14 billion rubles) will continue. Banks will again receive subsidies: first of all, Vnesheconombank, which is on the verge of bankruptcy (150 billion rubles), Rosselkhozbank, which provides lending to agricultural enterprises, Sberbank and VTB as part of supporting mortgage lending. The regions that are provided with the largest subsidies in 2017 include Crimea, Sevastopol, the North Caucasus and the Kaliningrad region.
Over the past few years, the government and the President of the Russian Federation have approved 45 priority state programs. There are no resources in the 2017 budget for the full implementation of each of them. If earlier, in accordance with the Budget Code, it was allowed to leave about 2.5 percent of all expenses conditionally scheduled, they were intended for distribution to the most important projects and programs by decision of the government or the President, then this rule does not apply in the current financial document.
But the costs for several priority projects are provided:
Healthcare development - 3.84 billion rubles
Development of education for 2013-2020 - 42 billion rubles
Mortgages and rental housing - 20 billion rubles
Housing and communal services and the urban environment - 10 billion rubles
International cooperation and export - 41 billion rubles
Small business and support for entrepreneurial initiative - 14.6 billion rubles
Safe and high-quality roads - 30 billion rubles
Integrated development of single-industry towns - 6.5 billion rubles
Ecology - 20.19 billion rubles.
Even before the consideration of the federal budget for 2017, it was promised that the state would fulfill its social obligations under any circumstances. Even with the reduction of all spending on social benefits allocated 620 billion more than last year. This is explained, among other things, by the increase in the number of recipients of various benefits. The main part will go to pension payments, taking into account two indexations corresponding to the actual inflation rate. At the same time, the law on the advanced growth of pensions for rural residents has been postponed for 3 years, which makes it difficult to increase the welfare of the poorest pensioners. The remaining 1.4 trillion rubles will be spent on all other benefits, the indexation of which will be 8%. This item also includes the costs of implementing the extended maternity capital program. The established amount of payment for the birth of a second child remained at the level of 453 thousand rubles.
Despite the reduction in health care costs, it is planned to continue the construction of perinatal centers, equipping children's hospitals, and equipping social facilities for comfortable use by people with disabilities. But many projects have been postponed indefinitely.
The revenue side of the budget is traditionally tax and customs duties. Mineral extraction tax Import and export customs duties on oil and gas Value added tax Excise taxes on alcohol, tobacco, fuel Corporate profit tax About 37% of the projected budget revenues in 2017 will come from oil and gas corporations. Last year, grain sales and tourism showed a significant increase; in 2017, an appropriate level of income from these areas is expected.
Tax holidays for the development of small and medium-sized businesses will continue to operate, in general, there is a decline in the turnover of most enterprises, therefore, the total tax collections will be lower than the pre-crisis years. But since 2017, the principle of deductions from the regions of corporate income tax has changed, instead of 2%, now the federal budget will receive 3% of fees.
To finance the coverage of the state budget deficit, it is planned to use the reserve fund in full in the amount of 1.2 trillion rubles and the national security fund in the amount of 659.6 billion rubles. This will cover two-thirds of the total deficit. The remaining amount must be covered through internal borrowing and privatization. It is planned to place bonds of state corporations and the Bank of Russia in the amount of 1.05 trillion rubles. According to the forecasts of the Ministry of Finance, the national debt with all this will not exceed the safe level of 20% of GDP.

Conclusion

So, in the course of disclosing the topic of this work, we realized that the budget is a system-forming financial plan for the functioning of the state. It is predetermined by the financing of the work of the entire socio-economic system, directly influencing its development.
In conclusion, it should be noted that opinions on whether the adopted federal budget of the Russian Federation in 2017 will lead to a shift in the country's economic development in a positive direction differ. GDP growth in 2017 is expected to be no higher than 0.6%, which cannot be called economic growth. The main financial document of the country was created taking into account the current external political and economic circumstances. But there is still hope for the settlement of interstate differences, the lifting of sanctions, and the stabilization of oil prices at a level not lower than $ 50 per barrel.
The new federal budget was adopted by 355 deputies, 99 representatives of the State Duma do not agree with it, accusing it of irrational distribution of costs: excessive spending on the state apparatus and the banking system, insufficient financing of the agro-industrial complex, weak support of the regions and ineffective investments in economic development. The government, in turn, insists on the maximum reduction in costs. More than 60% of measures are aimed at these tasks. The current time is considered not suitable for looking for additional income options. Objectively, today the Russian economy is in the process of stagnation, and it is impossible to create a balanced budget without tough measures.