Taxes and other non-tax fees in Russia are regulated by the Tax Code of the Russian Federation.

State revenues express the part of financial relations that are associated with the formation of state financial resources in the person of the executive authorities.

Budget revenues are formed in accordance with budget and tax legislation. In the incomes of budgets, income credited to the budgets of other levels for targeted financing of priority activities are partially centralized for targeted financing of priority events. Income target budget funds Considered apart.

Budget revenues are formed at the expense of tax and non-tax revenues, as well as gratuitous and irrevocable enumerations, other revenues.

Types of budget revenues:

1. Tax revenues:

Indirect taxes;

Direct taxes.

2. Non-turn revenues:

Gratuitous and irrevocable enumerations;

Revenues from the use of property in state and municipal property;

Revenues from the sale of property in state and municipal property.

Tax incomes include stipulated federal, regional and local taxes and fees, as well as penalties provided for by the Tax Code of the Russian Federation. The dimensions of the tax loans provided, deferred and installments on the payment of taxes and other mandatory payments to the budget are fully taken into account in the revenue of the relevant budget. The composition of non-tax revenues include:

Revenues from the use of property in state or municipal property, after paying taxes and fees provided for by the legislation of the Russian Federation;

Revenues OT. paid serviceswhich provide budgetary institutions under the jurisdiction of federal and regional executive bodies, as well as local governments, after paying taxes and fees defined by the Tax Code of the Russian Federation;

Means obtained as a result of the application of civil law, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds obtained in compensation for harm caused by the Russian Federation, the subjects of the Russian Federation and municipalities, as well as other amounts of forced withdrawal and others.

To gratuitous and irrevocable listings include:

Financial assistance from the budgets of other levels in the form of subsidies and subsidies;

Subventions from the Federal Fund of Compensation and (or) from regional compensation funds;

Subventions from local budget budgets of other levels;

Other gratuitous and irretrievable enumerations between the budgets of the budget system of the Russian Federation;

Gratuitous and irrevocable transfer from the budgets of state and (or) territorial state extrabudgetary funds;

Gratuitous and irrevocable transfer of legal entities and individuals, international organizations and governments of foreign countries, including voluntary donations.

The budget revenues from the use of property in state or municipal property are included:

The funds received in the form of rental or other fees for the temporary possession and use of property in state or municipal property, with the exception of funds received in the form of rental or other fees for the temporary possession and use of the Property Property autonomous institutions;

Funds received in the form of interest on the balances of budget funds in credit institutions;

Funds coming from the transfer of property in state or municipal property, on bail, in trust management, with the exception of funds received from the transfer of property that is in the operational management of autonomous institutions, secured;

Fees for the use of budget funds provided to other budgets, foreign countries or legal entities on the return and paid basis;

Income in the form of profits per share in the authorized (folding) capital of economic partnerships and societies, or dividends on shares owned by the Russian Federation or municipalities;

Part of the profit of state and municipal unitary enterprisesremaining after paying taxes and other mandatory payments;

Other legislation of the Russian Federation revenues from the use of property in state or municipal property.

Revenues of budgetary institutions received from entrepreneurial or other activities that make income, after paying taxes and fees stipulated by the current legislation, are fully taken into account in the estimate of the income and expenses of these institutions and are reflected in the revenues of the relevant budget as revenues from the use of property or as income from providing paid services.

The funds received from the implementation of state or municipal property are credited in full in the relevant budgets.

According to Art. 14 of the Budget Code of the Russian Federation, the budgets of municipalities (local budget) - the form of education and spending of the obligations of the relevant municipality.

Local budgets legislatively serve financial basis municipalities.

We noted in the essence of the finance of their distribution relationship. An important role here is the effective distribution of income, as the needs of society, they are sent.

Budget expenditures are provided for by law, other regulatory legal acts, a contract or agreement of the obligation of public legal education (Russian Federation, the subject of the Russian Federation, the municipality) or the budgetary institution currently acting on his behalf, to other public legal education, the subject of the international Rights tools from the relevant budget. Consumables are budgetary obligations to be executed in the relevant fiscal year.

1. In the Russian Federation, consumables arise as a result:

1.1. adoption of federal laws and (or) regulatory acts of the President and the Government of the Russian Federation in the implementation of their powers with the relevant executive authorities;

1.2. the conclusion of the Russian Federation (on behalf of the Russian Federation) of contracts (agreements) in the implementation of state power authorities on subjects of reference of the Russian Federation and (or) on the subjects of joint management with the subjects of the Russian Federation;

1.3. conclusions by federal budgetary institutions of contracts (agreements) on behalf of the Russian Federation (European Parliament, United Nations authorities: UNESCO, UNIDO, UNICEF);

1.4. The adoption of federal laws and (or) regulatory legal acts of the President and the Government of the Russian Federation, providing providing from the federal budget of intergovernmental transfers (subventions to the budgets of the subjects of the Russian Federation).

The consumables of the Russian Federation are executed due to their own income and sources of financing the federal budget deficit in cases determined by federal laws, the consumables of the Russian Federation are executed at the expense of the budgets of state extrabudgetary funds.

Federal laws and (or) legal acts of the President and the Government of the Russian Federation, providing subventions from the federal budget to the budgets of the subjects of the Russian Federation, should contain regulations to determine the total subventions to fulfill the relevant consumables of the Russian Federation (municipal

formations).

2. Consumables of the subjects of the Russian Federation arise as a result:

2.1. the adoption of laws and (or) other regulatory legal acts of the subject of the Russian Federation, as well as the conclusion of the subject of the Russian Federation (on behalf of the subject of the Russian Federation) of contracts (agreements) in the implementation by the state authorities of the constituent entities of the authority of the subjects of their maintenance;

2.2. conclusions on behalf of the subject of the Russian Federation contracts (agreements) budgetary institutions of the subject of the Russian Federation;

2.3. adoption of laws and (or) other regulatory legal acts of the subject of the Russian Federation, providing for transfer from the budget of the subject of the Russian Federation of intergovernmental transfers, including subventions, local budgets to fulfill the expenditure obligations of municipalities in connection with the endowment of local self-government bodies with certain state powers of the constituent entities of the Russian Federation and Dr.

It should be understood that consumables are taken into account in accordance with the budget Code of the Russian Federation. First, the consumables of the constituent entity of the Russian Federation are established independently by the authorities of the subject of the subject and are executed due to the income and sources of financing the budget deficit of the subject of the Russian Federation. In cases determined by federal laws, the consumables of the constituent entities of the Russian Federation can be performed at the expense of the relevant budgets of territorial state extrabudgetary funds.

The laws of the Directory of the Russian Federation providing for the provision of local budgets of subventions from the budget of the Directory of the Russian Federation should contain standards for determining the total subventions to fulfill the relevant expenditure obligations of municipalities.

Secondly, the consumables of municipalities are taken into account in registers of expenditure obligations. These include the arch (list) of laws, other regulatory legal acts (including municipal), providing for public liabilities and (or) legal grounds for expenditure obligations, indicating the relevant provisions (articles, parts, paragraphs, etc. .) These laws and (or) acts and volumes of budget allocations required to fulfill obligations.

Before the crisis, which began from the end of 2014, the federal budget recently comes down with surplus. In 2015, the federal budget was approved by deficit. Budget deficit - excess of its income expenses.

The sources of funding for the federal budget deficit include:

1) Internal sources in the following forms:

♦ the difference between the means received from the placement of government securities of the Russian Federation, the nominal value of which is expressed in the currency of the Russian Federation, and funds aimed at repayment;

♦ The difference between the means obtained from the return of budget loans at the expense of targeted foreign borrowing provided within the country and the amount of budget loans provided within the country at the expense of targeted foreign borrowing;

♦ The difference between the means obtained from the return of other budget loans provided within the country and the amount of other budget loans provided within the country;

♦ the difference between the Russian Federation received and redeemed in the currency of the Russian Federation budget loans granted to the federal budget by other budgets of the budget system of the Russian Federation;

♦ difference between the received and redeemed of the Russian Federation in the currency of the Russian Federation loans credit organizations;

♦ the difference between the loans received and redeemed by the Russian Federation;

♦ change the balance of funds on the accounts for accounting of federal budget for the relevant fiscal year;

♦ other sources of domestic financing of the federal budget deficit;

2) External sources in the following forms:

♦ The difference between the means received from the placement of state loans, which are carried out through the issuance of state securities on behalf of the Russian Federation and the nominal value of which is indicated in foreign currency, and funds aimed at repayment;

♦ The difference between the loans of foreign countries received and redeemed in foreign currencies, including targeted foreign borrowing, taking into account funds listed from

federal budget to Russian suppliers of goods for exports to repay the state foreign debt of the Russian Federation, international financial organizations, other subjects of international law and foreign legal entities;

♦ the difference between the loans of credit organizations received and repaid in foreign currency;

♦ other sources of external financing provided for in the Budget Code of the Russian Federation.

The definition of all expenditure obligations is important in accordance with the legislation. The cost of all contracts should be installed as real and reliably. The price should be installed in accordance with Art. 424. Civil Code RF.

1. The execution of the contract is paid at a price established by the Agreement of the Parties. In the cases provided by law, prices (tariffs, rates, rates, etc.) are applied, established or regulated by authorized state bodies and (or) bodies of local governments (as amended by the Federal Law of June 29, 2009 No. 132-ФЗ ).

2. Changing the price after the conclusion of the contract is allowed in cases and on the conditions provided for by the contract, the law or in accordance with the procedure established by law.

3. In cases where the price in a paid contract is not provided and cannot be determined on the basis of the terms of the contract, the execution of the contract must be paid for the price that under comparable circumstances is usually charged for similar goods, works or services.

The monetary assessment of the contribution of the participant of the economic company is carried out by agreement between the founders (participants) of the Company and in cases provided for by law, subject to an independent expert inspection in accordance with Art. 425 Civil Code of the Russian Federation.

Federal Agency for Education

State educational institution

higher professional education

Nizhny Novgorod State University. N. I. Lobachevsky

Course work

By subject: State and municipal finances

On the topic: Federal budget of the Russian Federation, the problems of its formation

Performed:

Specialty: GMU

Group ______________

Checked _______________

Volga

2010 G. .

Introduction ........................................................................ .. ...... .3

Federal budget, its meaning, structure ........................ .. .... ... 4

Structure of the federal budget .......................................... .... ... 8

2.1 Composition and structure of federal budget revenues ............ .... ...... 8

2.2 Composition and structure of budget expenditures .................................. ... ... 13

2.2.1 State support for individual industries

national economy ...................................................................... .... ... 13

2.2.2 Financing of socio-cultural events ............ .. ... 15

2.2.3 Country defense and national Security.…….…19

2.2.4 Expenses for international activities and public debt ........................................ .................................................. .......................... 21.

2.2.5 Financial support for regions ............................................22

2.2.

Problems of the formation of the federal budget ........................ ... ... 27

Conclusion ...................................................... ... .............. ... ........ 32

Appendix .......................................................................... ..... 34

List of references used ................................................... 35

Introduction

In the formation and development of the economic structure of any modern society, the leading role is played by state regulation, carried out in the framework of the politician elected government.

One of the most important mechanisms that make the state to carry out economic and social regulation is the financial system, the main link of which is the budget system, presented by the combination of budgets of all levels and budgets of state extrabudgetary funds.

Through the budget, the state forms and uses the national centralized fund of funds, and it is through it that the state organizes the redistribution of the social product to meet national needs (distribution of funds between the production and non-production areas of the national economy, regions, industries, etc.). Moreover, the federal budget is a mirror reflection of national priorities, paramount, archiving goals of the state, i.e. It recorded the policy of this ruling elite, which developed a compromise between various political forces at a particular time of the arrangement of these forces.

This term paper is devoted to the consideration of the federal budget, analyzing its income and consumption articles, both in general terms and from a modern point of view. The paper uses data on the income and expenditure part of the 2008 budget. In addition, the appendix presents the cost of 2011.

Chapter 1. Federal budget, its meaning, structure

The main functions of government management are assigned to the central authorities. To fulfill their responsibilities and financial support of national events, a centralized financial fund is being formed - the federal budget. The Constitution of the Russian Federation recorded that the federal budget, federal taxes and fees, etc. were under the jurisdiction of the Russian Federation.

Through the federal budget, the distribution and redistribution of GDP and the country's created national income between the sectors of the national economy, regions and social sectors of the population. The federal budget is entrusted with funding. government agencies Authorities and management, activities related to ensuring the defense capacity of the state, the development of science, the preparation of highly specialized specialists.

Federal budget funds - main source Financing the structural restructuring of the economy, the conversion of enterprises of the military-industrial complex, the development of promising areas in the field of production, the development of new territorial production complexes.

A great role is played by the federal budget in maintaining and developing art, culture, media.

To solve all these tasks, the federal budget in accordance with the budget code of the Russian Federation is formed at the expense of federal taxes and non-tax revenues.

The budget performs a number of functions:

1. The accumulating or function of the formation of the budget fund - this function is performed by budget revenues. The structure of income is inconsistent and depends on the overall economic situation in the country and priorities economic Policy in the country.

2. Redistributive or function of using the budget fund - so with the help of budget revenues and expenses, the country's GDP is redistributed. At the same time, the state finances individual sectors of national economy, economic regions, institutions of non-manufacturing sphere and individual business entities in order to comply with certain macroeconomic proportions.

3. Control - with this function control over the actions of the executive power, the financial situation of individual economic entities, branches of economy, territorial entities is revealed.

4. Regulatory - means that in conditions market economy The main government instrument is the financial system, and the central link is a budget.

In addition to four functions that are the main, the budget can perform simulating, information and other functions. They are additional, and their composition depends on the appointment of the budget

The budget fulfills its activities on the basis of the relevant principles:

· The principle of unity of the budget system of the Russian Federation means the unity of the budget legislation of the Russian Federation, the principles of the organization and functioning of the budget system of the Russian Federation, the forms of budget documentation and reporting, budget classification Budget Systems of the Russian Federation, sanctions for violation of budget legislation of the Russian Federation, a single procedure for establishing and executing expenditure obligations, the formation of income and expenditures of budget system budgets of the Russian Federation, budget accounting and reporting budgets of the budget system of the Russian Federation and budgetary institutions, the unity of the procedure for execution of judicial Acts to recover funds for budgets of the budget system of the Russian Federation.

· The principle of delimitation of income and expenses between budgets of different levels means consolidating in accordance with the legislation of the Russian Federation of income and expenses for budget budgets of the Russian Federation, as well as determining the powers of state authorities (local governments) on the formation of income, the establishment and execution of expenditure obligations.

· The principle of independence of budgets means: the right and obligation of state authorities and local authorities to independently ensure the balance of relevant budgets and the effectiveness of the use of budgetary funds

· The principle of completeness of reflection of income and expenditures of budgets, budgets of state extrabudgetary funds means that all income and expenses of budgets, budgets of state extrabudgetary funds and other mandatory revenues defined by the tax and budgetary legislation of the Russian Federation, laws on state extrabudgetary funds, are reflected in budgets, budgets of state extrabudgetary funds in obligatory and in full. All state and municipal costs are subject to funding at the expense of budgetary funds, funds of state extrabudgetary funds accumulated in the budget system of the Russian Federation.

· The principle of budget balance means that the amount of costs stipulated by the budget must comply with the total amount of budget revenues and earnings from sources of financing its deficit.

· The principle of efficiency and economy of the use of budgetary funds means that, in the preparation and execution of budgets, authorized bodies and budget recipients should proceed from the need to achieve the specified results using the smallest amount of funds or the best result using a certain amount of funds.

· The principle of publicity means: mandatory publication in the open press of approved budgets and reports on their execution, completeness of the presentation of information on the progress of budgets, as well as the availability of other information on the decision of legislative (representative) state authorities. Secret articles can be approved only as part of the federal budget.

· The principle of budget reliability means the reliability of the forecast of the socio-economic development of the relevant territory and the realism of the calculation of income and budget expenditures.

· The principle of targeting and the target nature of budgetary funds means that budgetary funds are allocated to specific budget recipients with the designation of them on financing specific goals.

Chapter 2. FEDERAL BUDGET STRUCTURE .

2.1 Composition and structure of federal budget revenues

Budget revenues are part of the central financial resources of the state necessary for the fulfillment of its functions.

The essence of budget revenues is manifested in the fact that budget revenues are the result of the distribution of the cost of the social product and at the same time serve as the object of further distribution of resources concentrated in the hands.

Among the income distinguish tax and non-tax revenues. These are the main sources of state income, except for loans and emissions of money. Tax revenues speak for themselves. And under non-validation implies revenues from foreign economic activity, payments for the use of natural resources, revenues from the sale of material and intangible assets, administrative payments and fees, fines, sanctions, damage to the state and other non-tax revenues.

Naturally, the main incomes of the budget system of most countries, here - the Russian Federation are taxes and fees. Under the tax it is understood as the obligatory individual free payment charged from the taxpayer (in the form of an alienation of the ownership of the right of ownership, economic management or operational management of funds in advance of the amount of sizes and within a certain time. The tax base is the value, physical or other characteristics of the object of taxation minus the tax benefits allowed by the legislation, if any. Taxation objects are: property, profit, income, the cost of goods implemented (work performed, rendered) or a different economic basis, having a value or physical characteristic, if the legislation connects with it (basis) the emergence of duties on the payment of tax. The magnitude of tax charges per unit of measurement tax base - Tax rate. All taxes are divided, in addition, direct and indirect. Direct taxes involve the direct seizure of the taxpayer's income. These include income tax from the population, corporate income tax, properties and a number of others. Indirect taxes are taxes charged in prices of goods and services. They include value added tax, excise taxes, customs duties, fiscal monopoly taxes.

So, the budget revenues of the federal budget are formed at the expense of tax and non-tax revenues, as well as the income of the target extrabudgetary funds. The composition of tax revenues will be determined by the Budget Code of the Russian Federation and includes revenues from:

· The tax on the profit of organizations at the rate established to enroll the specified tax to the federal budget is 100 percent on a standpoint;

· Ethyl alcohol exczuses from all types of raw materials, with the exception of food, - according to a value of 100 percent;

· Excise on alcohol-containing products - according to a standard of 50 percent;

· Excise taxes on tobacco products - according to a standard 100 percent;

· Excise on cars passenger and motorcycles - according to a standard of 100 percent;

· Excise taxes on excisable products and products imported into the territory of the Russian Federation - according to a standard of 100 percent;

· The extraction tax of minerals in the form of hydrocarbon raw materials (with the exception of gas fuel) - according to a standard of 95 percent;

· Regular payments for mining (royalties) in the implementation of agreements on the sale of products in the form of hydrocarbon raw materials (with the exception of gas fuel) - according to a standard of 95 percent;

· Regular payments for mining (royalties) on the continental shelf, in exceptional economic zone Of the Russian Federation, outside the territory of the Russian Federation, when performing agreements on the sale of products - according to a standard of 100 percent;

· Gathering for the use of water biological resources (excluding internal water objects) - on a standard of 70 percent;

· Gathering for the use of water biological resources (by internal water bodies) - according to a standard of 100 percent;

· Unified social tax on the rate established by the Tax Code of the Russian Federation in a part enrolled in the federal budget - according to a standard of 100 percent;

For non-tax revenues of the federal budget include:

· Other licensed fees - according to a standard 100 percent;

· Customs duties and customs fees - according to a standard of 100 percent;

· Consular fees - according to a standard of 100 percent;

· Patent duties - according to the standard 100 percent;

· The profit of the Bank of Russia, remaining after payment of taxes and other mandatory payments - on regulations established by federal laws;

· Revenues from foreign economic activity.

The revenues of federal target budgetary funds are separately taken into account in the income of the federal budget at rates established by the tax legislation of the Russian Federation, and are distributed among the federal target budget funds and territorial target budget funds on regulations defined by the Federal Law on the federal budget for the next fiscal year.

2.2 Composition and structure of federal budget expenditures

2.2.1 State support for individual sectors of the national economy

One of the main objectives of the state is to create and maintain a favorable business climate through effective regulation, the creation of appropriate conditions for the development of the economy, as well as the protection and support of domestic manufacturers.

In recent years, the costs of the fuel and energy complex, the development of water resources, and informatics, health and social programs, the development of Nanotechnologies have increased the highest pace. These funds are sent primarily to financing measures to develop relevant sectors of the economy.

According to estimates, for 2008, mining production increased by 1.9%, and this growth was due to both a favorable external conjuncture and an increase in domestic demand. Despite this, in recent years there has been a sustainable reduction in production growth rates. To preserve the profitability of mineral mining, it is necessary to constantly replenish the mineral resource base at the expense of re-explored deposits. For these purposes, only in the federal budget of 2008, 18.1 billion rubles were provided.

Today's growth rates of electricity consumption are noticeably higher than the countries provided for by the energy strategy for the period up to 2020. This is largely due to the growth of industrial production and electricity consumption by the population of large cities.

In order to prevent the detection of economic growth due to the deficit of power consumption, it should be significantly increased by the generating capacity of power plants.

When solving this problem, high hopes are imposed on nuclear power. For these purposes in 2008, 18 billion rubles were allocated.

Development russian economy It is impossible without creating an effective transport system. Given the current situation, an accelerated modernization and branching of the transport system are necessary. That is why budget expenditures for these goals increase. In 2008, 181.6 billion rubles was allocated to the development of the transport system from the federal budget. Most of these funds are sent to the development of road transport: the formation of the federal network of roads, reducing their overload, reducing the share of roads that do not meet regulatory requirements.

In the budget, in addition to expenses on the roads of federal significance, costs for the development of the road network inside major cities are provided. In 2008, 35 billion rubles were spent from the federal budget. On subsidies associated with the construction of roads, budgets of other levels.

The budget also provides allocations for the modernization of the aircraft fleet in order to bring them in line with international standards. The amount of funding for this purpose of activities from the federal budget in 2009 amounted to 11.3 billion rubles.

On development railway transport 10.8 billion rubles were allocated, which is aimed at updating and modernizing fixed assets, an increase in the investment attractiveness of railway transport, improving the quality of service.

In recent years, state support for the village has been intensified, which is expressed as in increasing the cost of assistance from agriculture and in the adoption of targeted federal programs and national projects on Russian rural territories. One of the priorities of support and development of agriculture is to preserve and restore soils and agricultural land. Another priority area of \u200b\u200bagricultural support activities is to solve the problem of deterioration. social Development Village, improvement housing conditions rural residents, increasing the availability of high-quality education, health and social services. The implementation of these plans in 2006-2010 is supposed to be allocated from the federal budget of 65.5 billion rubles.

2.2.2 Financing of socio-cultural events

1. Health costs

The Constitution of the Russian Federation guarantees the rights of citizens to protect their health, so the task of the state is to provide for each citizen to receive high-quality medical care. The state funds the development of health care at the expense of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets, as well as through the system of compulsory medical insurance (OMS) established in Russia in 1991.

Basic health expenditures come to regional budgets and extrabudgetary funds, including OMS, while the share of the latter increases annually. The share of the federal budget expenditures for health care in 2004-2005 was not more than 10.3%. In 2006, the President of the Russian Federation initiated the implementation of the priority project "Health", providing for additional funding from the federal budget, which made it possible to increase the share of its funds in the total financing of up to 13%. In the future, the cost of health care continued to grow.

Federal budget costs for health care

One of the important tasks of the state is the struggle against diseases of a socially significant nature. From the federal budget to financing this program in the period 2007-2011. 35.1 billion rubles will be allocated. If in previous periods of its implementation (2002-2006) from the federal budget, 18-19% of the total amount of funds were allocated, now it is supposed to spend about 45%.

Decision demographic problem is also one of the priorities public Policy. In 2008, an additional 35.3 billion rubles was allocated to solve this problem. Taking into account the costs of maternal basic capital, the obligations of the federal budget for a demographic project amount to about 165 billion rubles. annually.

2. Education costs

Article 43 of the Constitution of the Russian Federation establishes the right of every citizen to education in state and municipal institutions. Education is funded from budgets of all levels of the budget system.

From the federal budget, higher vocational education and scientific research in the educational sector are mainly funded. In 2009, education costs increased by 31% and amounted to 278.5 billion rubles.

In addition, since 2006, part of the federal budget funds under the Priority National Project "Education" is additionally sent to transfers to regional budgets, mainly to support school education.

3. Pension spending

In Russia, in 2008 there were about 38.5 million pensioners, which is more than 27% of the population. In other words. The welfare of the quarter of the country's population directly depends on the pension system. The growth of budget spending on the payment of pensions in 2008 amounted to approximately 16.6% as in 2007. In 2008, 1725 billion rubles was sent to pay pension funds from the Pension Fund of the Russian Federation At the same time, 959.7 billion rubles were allocated from the federal budget for financing pensions payments.

In addition, another 146.6 billion rubles. It was allocated to pensions to military personnel and members of their families, as well as persons equated to them by pension provision.

The need to finance part of the expenses of the Pension Fund of the Russian Federation from the federal budget is related to the fact that the deductions from the wage foundation do not cover the needs of the Fund to pay pensions, which, in turn, is associated with a low number of employed per pensioner.

4. Expenditures on science

Fundamental scientific studies have a significant impact on economic development Countries, therefore, the state should act as a major investor in this area, supporting advanced scientific schools, providing scientific institutions with new personnel and technical base, as well as creating favorable conditions for private business investments in science.

State financing of science is about 60%, and this share remains relatively stable for several years.

In 2008, the federal budget expenses for fundamental and applied scientific research amounted to 258 billion rubles, which is 26.1% more than in the previous one.

Most appropriate applied scientific research is guided mainly to research in the field of defense and the national economy. In 2006, these areas in the aggregate accounted for 90% of all expenses for applied scientific research. For the proportion of government spending on scientific research in the field of defense in the total expenditure on scientific research and development, Russia firmly occupies one of the first places in the world. Recently, there has been a redistribution of funds allocated for scientific research, the share of expenses for health research, computing systems increased.

5. Cost expenses

The main costs of culture are bugged by the subjects of the Russian Federation. Financial support for cinematography and scientific research in the field of culture, cinematography and the media is to a greater extent of the federal budget.

In 2008, the expenses of the federal budget for culture, cinematography and the media amounted to 65.2 billion rubles, which is 27% more than in 2006.

The cultural budget consists of two elements. These are current expenses and the federal target program "Culture of Russia".

At the expense of current expenditures, enterprises and cultural institutions are funded - state theaters, concert and exhibition halls, museums, libraries, as well as educational institutions in the cultural system and the relevant scientific organizations.

The Federal Task Force "Culture of Russia (2006-2010)" is aimed at solving specific tasks in the field of culture and achieve certain results.

In 2008, 11.9 billion rubles were allocated to the preservation of cultural and historical heritage from the federal budget, which is 16.1% more than in the previous year. In 2007-2010, a complex of repair and restoration work on 300 facilities should be carried out. cultural heritage federal significance in 70 regions of the country.

Investing the state in culture means investing in "Human Capital", which is in modern society one of of essential factors The competitiveness of the country, therefore, the tasks of reproducing the creative potential of the country are particularly important through the preservation and development of the domestic system of art education and support of artists and young tanks.

2.2.3 Country Defense Expenditures and National Security

National defense is the main and most significant component of the state security (along with law enforcement and the prevention and elimination of the effects of emergency situations and natural disasters). Over the past years, about 15% of the country's budget expenditures (2.6-2.8% of GDP) accounts for the proportion of national defense expenditures, which indicates their stability.

The parameters of national defense expenditures launched into the budgets of recent years reflect a consistently conductive policy of strengthening its defense capability. In general, the budgets of recent years have made it possible to stabilize the situation on financing the armed forces and move from maintaining the prizability of the army at the minimum level to the development model.

In 2008, compared with 2007, the level of specific costs per serviceman grew by more than 20%, which, taking into account the events of combat and operational training, contributed to improving the training of military personnel and the degrees of coherence of compounds and military units. Budget allocations for national defense are consistently growing over recent years. In 2006, they were equal to 578.4 billion rubles. (16.3% of total federal budget expenditures, 2.84% of GDP), in 2007 - 666 billion rubles. (15.6% of expenses, 2, 74% of GDP), 2008 - 822 billion rubles. (15% of expenses, 2.8% of GDP).

However, with the overall increase in the costs of the federal budget in 2007, 20.6% of national defense costs increased by only 15.1%, which indicates the slower growth rates compared to other sections of the federal budget.

One of the reasons for the current growth of national defense expenditures is chronic underfunding and an exception from the list of priority areas of development and providing state support as a national defense sector and ensuring the state defense order observed in recent decades. The main costs of expenditures for the Ministry of Defense of the Russian Federation were always primarily the costs of weapons, providing personnel, organizing combat training and logistical support, which is about 75% of all costs, but every year more and more funds are on the development of the armed forces, And not on their content.

The significant amount of state expenses on the national security of the country as a whole and on the defense of a separate citizen in particular - forced, but the necessary measure. Protection of the interests of the country and the protection of Russians is the direct responsibility of the state.

National security costs and law enforcement activities in 2008 amounted to 8.5% of the consolidated budget of the Russian Federation, and 77% of these funds were spent from the federal budget, which amounted to 550.2 billion rubles. This is almost 12.8% of all the costs of the federal budget.

This money goes to the fight against crime and terrorism, to prevent and eliminate the effects of emergency situations and natural disasters, the fight against drug trafficking.

Dynamics of national security costs and law enforcement is characterized by a steady increase in spending in absolute terms and a minor change in the structure in terms of increasing the share of expenses for preventing and eliminating the effects of emergency situations and natural disasters (from 6.0% in 2007 to 6.1% in 2008 year), height in 2009 by 1% (compared with 2008) the share of expenses for the fight against illicit drug trafficking, primarily through the allocation of budget allocations at the level of consolidated budgets of the constituent entities of the Russian Federation.

The total amount of expenses for the prevention and disclosure of crimes, monitoring the observance of legality and law enforcement in 2008 increased by 1.22 times compared with 2007, and by 2000 will increase by 1.5 times.

2.2.4 Expenses for international activities and public debt

The costs of international activities include non-trade costs (the content of Russian institutions and representative offices abroad, payment of membership fees in international organizations, etc.). Funding costs in the field of international activities covers international cooperation, the implementation of international treaties, cultural, scientific and information connections. One of the sources of financing budget deficit There are state borrowing of the Russian Federation and the subjects of the Russian Federation and municipalities.

Government borrowings are loans and loans attracted from individuals and legal entities, foreign countries, international financial organizations, which arise for debt obligations of the Russian Federation, or the subject of the Russian Federation as a borrower and the guarantor of repayment of loans (loans) by other borrowers.

High energy prices and ongoing economic growth allowed the budget with a surplus, which removes the need for external borrowing to finance the activities of the authorities and reforms.

High incomes derived from energy exports make it possible to create financial reserves and repay the debt accumulated over the years of reforms. Early repayment Allows, firstly, save on debt service, in second, reduce dependence on the state of the global economy. According to the Ministry of Finance, the general savings of the federal budget funds on interest payments only to the Paris Creditors Club for the period up to 2020 will exceed $ 12 billion. Saved payments are planned to be sent to investment activities.

In the 90s of the last century and the beginning of the current significant role in the structure of the external debt of Russia, the debts of the former USSR played.

Today, the debts of the former USSR are mainly either redeemed or converted to Eurobonds (securities that are government debt obligations denominated in other currency than the issuer's currency. The advantage of Eurobonds is their free appeal in the financial market, which removes the issuer's dependence on Bank creditor or financial organization)

Domestic borrowings occur mainly due to the issue of federal loan bonds (OFS) with different returns and maturity. These bonds are freely referred to the financial market, which makes the government independent of the decision of individual creditors. Debt service costs include all payments associated with it, with the exception of repayment of the principal amount of debt. This includes: interest and other payments that do not reduce the amount of debt.

2.2.5 Financial support for regions

Natural features and established economic realities determine uneven placement of industrial and resource potential in the country, which leads to a huge discontinuation in the levels of budget security of the regions.

Alignment of budgetary levels is made by the state using intergovernmental transfers, which in the form of subsidies, subsidies or subventions are sent to all regions. In 2008, intergovernmental transfers from the federal budget amounted to 983.9 billion rubles.

The main part of financial assistance to the regions is provided from the funds formed as part of the federal budget: Fund for financial support of the subjects of the Russian Federation, the Fund of Co-Financing Social Expenditures, the Fund of Regional Development, the Fund Reforming Regional and Municipal Finance, Compensation Fund.

The fundamental fund of the funds provided by its value and the volume of funds provided to the funds (FFP). FFP funds provide budgetary security and the creation of equal conditions for the subjects of the Russian Federation in terms of the implementation of basic social guarantees. The size of subsidies from the FFPD depends on the tax potential of the regions (potential tax capabilities of the territory), climatic, socio-economic, demographic and other features reflected in the cost of providing budgetary services.

In 2008, a federal regional development fund was formed in the federal budget in the amount of 7.39 billion rubles, which is approximately 2.3 times higher than 2007. The provision of subsidies from the Fund is carried out by the subjects of the Russian Federation, which has the level of social and engineering infrastructure below the Social Russian, about 69 regions.

The social spending co-financing fund is formed to assist the regions in financing on the equity-based priority social spending: social protection of labor veterans, rear workers, persons affected by political repression, payments for children's benefits and targeted housing subsidies to the population.

To implement the programs taken on a competitive basis budget reforms The regions created a fund of reforming regional and municipal finances. It is funded by the winning program that includes the obligations in the field of budget process and management of budgetary services, the introduction of advanced budgeting methods and administrative reform, reforming the state and municipal sectors of the economy and housing and communal services, the improvement of the investment system. The Fund's size in 2008 amounted to 1.57 billion rubles.

A special place in the financial support system of the regions is compensation. Funds from this fund come at the disposal of regions and local governments for the implementation of federal authority, for example: to pay for housing and communal services to certain categories of citizens - veterans, disabled citizens, citizens who are influenced by the radiation due to the catastrophe at the Chernobyl NPP and other catastrophes; to ensure the measures of social support for persons awarded the sign "Honorary Donor"; providing housing veterans and disabled; For the implementation of the State Employment Policy of the Population. In 2008, the Compensation Fund will amount to 183.13 billion rubles.

The current system of intergovernmental relations is often criticized for two grounds: due to excessive centralization of income at the federal level and the unreasonable distribution of subsidies.

There is no doubt that the method of distribution of subsidies from the financial support fund of the constituent entities of the Russian Federation lays an incorrect incentive system, since it does not motivate the regions to expand their own income base.

However, it is necessary to recognize that in a significant part, these problems are due to the extremely uneven distribution of the income capacity between the constituent entities of the Russian Federation, which does not allow to abandon the high proportion of revenues from relatively rich regions, followed by redistribution in favor of the poor. In this regard, the revision of the administrative-territorial division of Russia with the goal, including the reduction of the number of deeply subsidiaries of the Russian Federation, is the source prerequisite for the qualitative improvement in intergovernmental relations.

2.2.6 Management costs

Management costs include the following expenses:

For elections and referendums. Include all costs for the election of deputies of the State Duma, President, People's Judges and the holding of referendums;

Other expenses passing through other sections budget spending.

The presence of specific management activities of the state and the fulfillment of the economic and organizational function arouse the expenses of the federal budget for management. These costs are the material and financial base of the activities of state bodies who carry out the management of the economy. This article of public spending is the most controversial, because the management costs are distinguished by constant increase, on the one hand, and the absence of criteria for assessing their effectiveness, on the other.

The expenses of the federal budget on the Office include maintenance costs:

· Legislative bodies;

· Government of the country;

· Legislative bodies and governments of the subjects of the Federation;

· Local authorities and management;

· Law enforcement bodies;

· Bodies of legal proceedings and prosecutor's office.

The budget management costs are part of the general management fund formed also in a decentralized manner by incorporating management costs to the cost of products, works or services of enterprises and organizations. However, actually the costs of management significantly exceed budget appointments By attracting various extrabudgetary funds, including funds of political parties. Due to these funds, research centers are also created, parallel management and security structures, etc.

To any state, it is necessary to improve its organizational form of management of the economic and social sphere, and the Russian government, aware of the importance of this management function, implements the event aimed at raising the management apparatus, which constantly should be improved. It is clear that this kind of activity has also a fiscal value: due to the reduction in management costs, cash will be saved, which could be further aimed at financing the national economy and social sphere.

Chapter 3. Problems of the formation of the state budget of the Russian Federation

The state cannot regulate the economy without affecting it by economic methods. At the same time, the state cannot act as an entrepreneur and earn money to implement its functions.

The state of state - the state budget is formed on the basis of taxation. The complexity of the formation of the state budget is that it is determined per year before actual use, so any balanced budget may be violated due to the emergence of unpredictable situations.

Based on the state budget, the state carries out stabilization policies. Since the stabilization policy comes down to manipulating the state budget and a change in the supply of money, its implementation directly affects the size of the budget deficit and public debt.

The state budget deficit is the difference between the expenses and income of the state for a certain period (usually per year).

Not always the state budget must be balanced. There may be situations where the state has invested in the economy for the development of production a significant part of public funds, but the return on them will be carried out only in future periods. Thus, the budget deficit of one year can be reimbursed by the budget excess of the next year, when an enterprise in which public investment has been made will begin to produce products. In this case, the volume of the product produced will exceed the government spending of the current year and the budget excess will arise (surplus).

The main condition for the formation of the state budget is to ensure that it does not exceed 10%, because overcoming a decade of percent barrier can lead to an increase in inflation and the loss of state control over the economy. It is possible to reduce the budget deficit with the help of public debt.

State debt is an algebraic amount of the budget deficit and excess for all past years. The national debt must be considered in the form of internal and external debt.

Under the domestic public debt is the debt of the state to citizens, firms and institutions of the country, which are holders of securities issued by the state.

With the lack of funds in the state budget, the government gives an instruction to the Central Bank to make issuing securities - government bonds. Depending on the economic situation, government bonds may be short-term and long-term. The state places securities among market entities. The disadvantage of internal public debt is the limited means of subjects of the domestic market. In addition, with the placement of public debt within the country, the purchasing power of subjects falls, i.e., the possibilities of investment of funds in production are reduced. Nested in production money do not pay off due to low purchasing power citizens. The negative consequences of public debt include an increase in income inequality. The concentration of securities in the hands of the most wealthy population, and then their repayment leads to the redistribution of money from the pockets of less secured citizens to more secured citizens.

In addition to internal debt, the state forms external public debt.

Under the external debt refers to the debt of the state foreign citizens, foreign firms and institutions, as well as states and international financial institutions.

The budget coverage due to external public debt has a certain difficulty. First, funds formed as foreign debt have a targeted form of use mainly on the purchase of goods in the Investor's country, which reduces the amount of money used to raise the national economy. Secondly, as a result of economic dependence, the Investor Country can have both economic and political pressure on a borrower country. Thirdly, the existence of external debt implies the transfer of part of the created product within the country abroad.

Currently, most countries for a long period of their existence turned out to be both in the creditor's position and in the position of the borrower, but at the moment there are no funds from the countries on the basis of borrowed funds, although most of the countries have in the structure of the state budget of public debt. The main thing in this case is the payment of interest on the existing debt. State duty leads to the emergence of interest in the economy invested. On the one hand, countries investing in someone else's economy receive income, on the other hand, they have the opportunity to carry out some control and affect the economy of another country.

Money operating in the national economy can not always be successfully used, so in countries there is a situation of "surplus" of capital. This capital is exported abroad to better use it. In the process of creating benefits, capital occupies a niche in the market, satisfying the consumption of the population. The share of the product created by the foreign manufacturer can be quite large, which allows the market through the market to carry out the production of individual products, as well as to affect the adoption of certain economic and political decisions on the basis of economic pressure. Thus, the country's authority is reduced internationally.

As indicated, the state budget cannot be balanced for every year. If the government sought to achieve this every year, it would lead to even stronger fluctuations in the economy. But if the budget deficit remains long and the public debt is growing, then the possibilities of the government during the implementation of stabilization policies are limited due to the need to pay interest on debt. And it can become a good reason for the deficiency of the state budget, turning into a vicious circle.

However, the state policy aimed at reducing costs, although it has negatives: reducing the financing of budget sectors, reducing payments of benefits and pensions, has a positive side - a decrease in debt on the amount of interest paid.

The total deficit of the state budget, reduced to the amount of interest payments on debt, is called primary deficit.

In the formation of the state budget, the Government must carry out taxation. The most important tax underlying the formation of the state budget is income tax. The formation of the rates of the named tax depends on the amount of the interest on public debt.

The amount of interest payments for public debt divided by the amount of national income acts as the lower limit of the rate income tax, thereby narrowing the space for maneuver when conducting fiscal policy. In absolute value it is impossible to determine the magnitude of public debt. There is another indicator, which is called the share of public debt in national income. Consequently, the calculation of this indicator indicates which part of the created pure product must be removed to serving public debt, as a rule, to pay interest on it. Increasing tax rates undermines the economic incentives of production development, reduces interest in investing in new economic programs, strengthens social tensions in society. With the growth of public debt increases the uncertainty of the population in the future.

It should be noted that in the conditions of a developing, growing economy, public debt can be reduced. This is possible in two cases.

First, when the primary budget excess is formed, i.e. the amount of interest payments is more alleged. Thus, not only interest on borrowed funds are repaid, but also a part of the loan.

Secondly, when the growth rate of the national product exceeds the real interest rate, thus, an excess product is formed, i.e. the product growth for each nested ruble exceeds the income received by funds invested in the bank.

Conclusion

The federal budget of Russia expresses economic monetary relations that mediate the process of education and the use of a centralized fund of cash funds.

The main functions of the federal budget are the redistribution of national income and GDP, government regulation of the economy, financial support of social policy, control over the formation and use of funds, education and the use of the budget fund.

The role of the federal budget is that, in its external form, it is the main financial plan of the state determining its income, expenses, the movement of the decisive part of centralized financial resources for a specific period (as a rule, per year).

The values \u200b\u200bof the federal budget expenditures in the development of the modern Russian economy are difficult to underestimate, given their role and influence on various aspects of the management, stimulating the development and implementation of advanced scientific achievements. The costs of the federal budget are socially useful. The active role of the state in public reproduction and improving the efficiency of the economy, the strengthening of defense capability determines the diversity of budgetary expenses of the federal budget, but they serve as a single goal - ensuring financial resources of federal needs.

It is also impossible to forget the enormous contribution of budget financing in solving the problem of socio-cultural support, because using the federal budget expenditure tool for socio-cultural needs, the state can conduct a fairly flexible social policy.

However, the possibilities of free regulation of the magnitude and structure of public spending are limited, and, above all, the volumes of income entering the federal budget. Thus, the budget, combining the main financial categories (taxes, public credit, government spending), is the leading link of the financial system of any state and plays both an important economic and political role in any modern society.

Attachment 1.

References

1. Library of the Russian newspaper, issue number 20, 2007.

2. Budget Code of the Russian Federation.

3. The budget system of Russia / Ed. GB Pole. - M.: Uniti-Dana, 2000.

4. "The budget system of Russia: a textbook for students of universities, students in economic specialties." Ed. GB Pole, M.: Unitidan, 2007

5. "Finance and Credit." Tutorial. Kizil E.V., Rostov N / D: "Phoenix", 2003.

6. www.ach.gov.ru-United States Site of the Accounts Chamber of the Russian Federation

7. www.rg.ru - the official website of the Russian Newspaper

8. www.rian.ru - News site "RIA Novosti"

9. WWW.GOVERNMENT.RU - Government site of the Russian Federation

10. www.wikipedia.org - Internet Internet Encyclopedia

Introduction

1. Socio - economic essence and role of the state budget

1.1. The essence and functions of the federal budget

1.2. Composition and structure of federal budget revenues

1.3. Composition and structure of federal budget expenditures

2. Analysis of the federal budget for 2008-2010.

2.1. The composition and structure of the income of the federal budget for 2008-2010.

2.2. The composition and structure of the expenses of the federal budget for 2008-2010.

3. Problems of formation of the federal budget of the Russian Federation in the context of the global crisis

3.1. Problems of formation of the federal budget ... 24

3.2. Forecast of the parameters of the federal budget ... 29

Conclusion

BIBLIOGRAPHY

Exposure from the text

And also prove the importance and necessity of this mechanism.

The theoretical and methodological basis for the study of the concepts, scientific views and works of domestic economists, devoted to the basics of the federal budget and budget policy in the Russian Federation, etc. As a general scientific approach to study the topic of work, the synthesis, analysis, data generalization, etc. is adopted.

The relevance of the topic chosen for study is the primary importance of the budget for the functioning of the national economy, in its formation and execution, regulating the role in the use of GDP.- To understand the sources of formation of tax and non-tax revenues of the revenue part of the budgets of different levels; the subject of practice - the income and expenses of the federal budget RF.

The complexity of the life of new problems in the field of budgetary methods of management of the country attracts the attention of scientists in the field of finance, economics, management, rights and policies to solve them.

The critical state of material production in which the overwhelming part of the population of Russia was busy caused deep social deformations in society, of which the most significant is the violation of the normal proportions of the formation of money incomes of the population, which is happening against the background of an increasingly exacerbating problem of non-payment wages. Financing education, science, culture and health care from the federal budget does not even ensure the minimum needs of these socially significant areas in which there was also a difficult situation because of this.

In the calculation of interest is made interest rate and the actual number of calendar days; At the same time, the base is taken

36. Calendar days a year; Interest on the loan is charged on the balance of loan debt to the beginning of the operational day.

With the help of the state budget, the redistribution of national income between the sectors of the national economy, the constituent entities of the Russian Federation and other spheres occurs. The branches are associated with the budget both to form budget revenues and their financing line.

At the same time, unitary states may have autonomous in their composition, i.e., self-governing, education. A classic example in this regard is Spain, where along with such historical areas, as a country of Basques and Catalonia, allocated on the national basis, also created territorial autonomies.

Debt financing of the deficit of regional budgets leads to strengthening its dependence on the federal center and leads to a drop in the volume of own income and as a result, there is a slowdown in socio-economic development in general. - To explore the essence and structure of the state budget of Russia;

• analyze the income and expenses of the federal budget of Russia;

However, there is a decrease in the share of own funds in the incomes of local budgets, the processes of delimitation of expenditure obligations under the levels of the budget system are not fully completed. - To investigate the economic nature of the income and expenses of local budgets, their composition; subject matter is a set of economic relations about the formation and use. local budget in the Russian Federation.

The growth of finished products is calculated as the difference between the cost of coming to the Warehouse of products as a result of production or purchase and cost of consumption - shipment of finished products to customers;

BIBLIOGRAPHY

In accordance with the answers from the registration authorities, the property registered for the debtor was not detected.

We inform you that in terms of cooperation since 10/14/11 adds additions as follows

1. Budget Code of the Russian Federation [Text]

: [Adopted by the state. Duma]: Officer. Text. - M.: Infra-M, 2005. - 204 p.

2. Russian Federation. Laws. About general principles Organizations of legislative (representative) and executive bodies of state authorities of the Russian Federation [Text]: Feder. Law: [adopted by the state. Duma 6 Oct. 1996 № 184-ФЗ // SOBR. Legislation grew. Federation. - 1998. No. 36. - Art. 1234. In accordance with the answers from the registration authorities, the property registered for the debtor was not detected

3. On the federal budget for 2009 and on the planning period 2010 and 2011: the Federal Law of the Russian Federation from

3. October 2008, No. 204-FZ.

4. Budget Message from the President of the Russian Federation to the Federal Assembly of the Russian Federation on Budget Policy in 2008-2010.

2. June 2008, in accordance with the answers from the registration authorities, the property registered for the debtor was not detected

5. Appendix No. 3 for the conclusion of the Accounts Chamber of the Russian Federation for the project of the Federal Law "On the Federal Budget for 2010 and for the planning period 2010 - 2012" In accordance with the answers from the registration authorities, the property registered for the debtor was not detected

6. Federal Law of 02.12. 2009 No. 308-FZ "On the Federal budget for 2010 and for the planning period of 2011 and 2012"

7. Budget - 2009. Technical budget parameters for 2009 and on the planning period 2010 and 2011 [Electronic resource].

8. Vahrin, P. I. Budget System of the Russian Federation [Text]: studies. A manual for Voszov / P. I. Vakhrin. - M.: Dashkov, 2009. - 344 p.

9. Vrublevskaya OV Budget system of the Russian Federation: study nickname for universities. Publisher: Peter, 2008

10. Vrublevskaya OV, Ed., Fedosov V.A. Budget system of the Russian Federation: study allowance for universities. Publisher: Peter - St. Petersburg, 2009 in accordance with the answers from the registration authorities, the property registered for the debtor was not detected

11. Godin, A. M. Budget system [Text]: Textbook for universities / A. M Godin. - M.: Dashkov, 2007. - 568 p.

12. Dokuchaev D. Budget Unhealthy Optimism // New Times. - 2008. - № 43. In accordance with the answers from the registration authorities, the property registered for the debtor was not detected

13. Droboxin, L.A. Finance, money circulation, credit [text]: studies. Manual / L.A. Droboxin - M.: Uniti, 2007. - 365 p.

14. Kudrin A.L. The three-year budget is the budget of the econo-Miki diversification. // Finance. - 2007. - № 4. In accordance with the answers from the registration authorities, the property registered for the debtor was not detected

15. Naked A.S. Budget system of the Russian Federation. Powing: Dashkov and K, 2009. In accordance with the answers from the registration authorities, the property registered for the debtor was not detected

16. Pole G. B. Budget system of Russia. Publisher: Uniti - Yesa, 2008, in accordance with the answers from the registration authorities, the property registered for the debtor was not detected

17. Romanovsky, M.V. Budget system [Text]: Textbook for universities / M. V. Romanovsky. - M.: Yurait, 2006. - 615 p.

18. Fetisov, V. D. Budget System of the Russian Federation Text]: studies. Manual for universities / V. D. Vakhrin. - M.: Uniti-Dana, 2009. - 367 p.

19. Finance, money circulation and credit: textbook / M.V. Romanov-sky and others; Ed. M.V. Romanovsky, O.V. Crublevskaya. - M.: Yurait-Edition, 2007. - 543 p.

Internet resources

1.Http: //www.ach.gov.ru/ru/.

2.Http: //www.kprfast.ru/content/View/18 182/19 /.

3.Http: //Flime.ru/articles/43.

4.Http: //www.minfin.ru/ru/press/SPeech/index.php? & Show_all 4 \u003d 1 & ID 4 \u003d 9673

5.Http: //www.prime-tass.ru/news/0/%7B7A784F2F-6E9F-4E85-94F5-1D76E539BDF8%7D.UIF.

6.Http: // www 1.minfin.ru/ru/press/spech/index.php?id 4 \u003d 9067

7.Http: //www.finam.ru/analysis/Forecasts 0108C /

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• Introduction 3.
• 1 Revenues and budget expenditures of the Russian Federation: Legal Aspects 6
• 1.1 Legal basis for the formation of income of the federal budget 6
• 1.2 Legal bases of federal budget expenditures 8
• 2 Analysis of the costs and revenues of the budget of the Russian Federation for 2003-2009 13
• 2.1 Dynamics of income formulation 13
• 2.2 Dynamics of federal budget expenditures 20
• 2.3 Unbalanced federal budget 25
• 3 Problems of budget execution in 2009-2010
• Conclusion 38.
• List of used literature 40

Introduction

Relevance of the research topic. Entry in the third millennium has become a period of major changes in the organization of the budget process in Russia, aimed at optimizing budget management at all levels of the budget system.

The reform of the budget process is characterized, in particular, the rapid growth of the accumulated volumes of unused funds of the federal budget, the change in which is one of the sources of domestic financing of the budget deficit. For the period from January 1, 2000 to December 31, 2006, the absolute values \u200b\u200bof the accumulated volumes of unused funds of the federal budget increased more than 40 times, or more than 3.0 trillion. rubles. The presence of significant amounts of unused means affects the quality of the budget process and the efficiency of the use of budgetary funds. With the increase in the amount of unused federal budget funds, their influence on the main macroeconomic indicators is also increasing, primarily on the level of inflation.

Currently, primary importance acquires:

- ensuring the implementation of expenditure obligations of the budgets of the Russian Federation and the creation of conditions, including the regulatory and methodological foundations for optimizing current and newly accepted consumables;

- maintaining macroeconomic and financial stability as a basis for the sustainable socio-economic development of the country;

- creation of conditions for the effective implementation of powers of state authorities;

- optimization of the management of financial assets of the state;

- ensuring the reliability and transparency of the state financial system.

In this regard, the topic of reforming the budget process is particularly relevant.

Modern vision of unused federal budget funds due to the continuous growth of their accumulated volumes and increase their significance predetermines the need to formulate the definition of accumulated volumes of unused funds of the federal budget and the substantiation of their essence, causes of education, their values \u200b\u200bat the planning stage, as well as their comprehensive accounting, analysis and control execution of the federal budget.

In the context of globalization of the economy, improving the management of the accumulated volumes of unused federal budget funds is considered as a step towards improving the efficiency of public resources, creating conditions for the overall financial stability and security of the state and sustainable economic growth, which predetermined the relevance and selection of the topic of dissertation research.

The central place in the public finance system is occupied by the state budget or it is also called the federal budget - this is the power of the law financial plan of the state for the current fiscal year. In accordance with Article 6 of the BC of the Russian Federation, the Budget is a form of education and spending money intended for financial support for the tasks and functions of the state and local government. "

Accumulating with the help of the state budget, the state through financial mechanisms carry out the implementation of political, economic and social functions entrusted to him, namely the content of the state office, army, law enforcement agencies, the implementation of social programs, the implementation of priority economic tasks, etc.

The state budget consists of 2 complementary interrelated parts: revenue and expendable. The revenue part shows where means to finance the activities of the state, which layers of society are discovered more from their income. The structure of revenues is inconsistent and depends on the specific economic conditions for the development of the country, market conditions and the economic policy implemented. Any change in the structure of budget revenues reflects changes in economic processes. The consuming part shows what goals are the funds accumulated by the state.

Objective and objectives of the study. The seat of work is to consider the current income and the costs of the budget of the Russian Federation and the problems of their execution.

Achieving the goal is ensured using a number of interrelated tasks defining the logic and structure of the work:

Consideration of the legal aspects of the formation of income and budget expenditures;

Carrying out the analysis of income and budget expenditures;

Identify the problems of forming income and budget expenditures.

The object of study of this course work is the budget of the Russian Federation. Theoretical basis Performance of work was regulatory documents, articles, regulatory and reference materials, remote access resources. The structure of the work consists of administration, three chapters, conclusion and literature of the used literature. The first chapter describes the legal foundations of the income and expenses of the federal budget. The second chapter analyzes the income and expenses of the budget of the Russian Federation. In the third - the problems of budget execution in 2009-2010 are considered.

1 Revenues and budget expenditures of the Russian Federation: Legal Aspects

1.1 Legal basis for the formation of federal budget revenues

Budget revenues are formed in accordance with the tax and budget legislation of the Russian Federation.

In the income budgets, the income credited to the budgets for the target financing of centralized events can be partially centralized.

The budget revenues are separately taken into account the income of target budget funds.

The fundamental to the formation of the composition of state and local incomes is the norms of the Constitutioner (Article 8, 35), enshrining as the basis of the economic system a variety of forms of ownership, ensuring it from the state of equal protection, guarantees of the property of citizens created as a result of their participation in public production, maintaining Own farm, obtaining other revenues on the conditions that are not contrary to the law.

By composing a single system, state and places are classified by groups. The classification may be based on various features reflecting the most essential features of state and local income.

The basis for the formation of revenues of the federal budget is the Budget Code Article 39. Budget revenues are formed in accordance with the budget legislation of the Russian Federation, law on taxes and fees and legislation on other mandatory payments.

The budget revenues are assumed to be the cash entering in free and irrevocable procedure in accordance with the legislation of the Russian Federation at the disposal of the state authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and local governments.

The legal framework for budgeting income is:

1) The budget legislation of the Russian Federation, which consists of the BC of the Russian Federation and adopted laws on the federal budget for the relevant year, the laws of the subjects of the Russian Federation on the budgets of the constituent entities of the Russian Federation for the corresponding year and other federal laws, the laws of the constituent entities of the Russian Federation and the regulatory legal acts of representative bodies of the local self-government regulating budgetary relations;

2) legislation on taxes and fees, which in accordance with Art. The 1 Tax Code of the Russian Federation disintegrates the following supremes:

- the legislation of the Russian Federation on taxes and fees consisting of the NC RF and adopted in accordance with it of federal laws on taxes and fees;

- legislation of the subjects of the Russian Federation on taxes and fees, which consists of laws and other regulatory legal acts on taxes and the fees of the subjects of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation;

- Regulatory legal acts of local government bodies on local taxes and fees taken by representative bodies of local self-government in accordance with the Tax Code of the Russian Federation.

In the income of the budget of one level, revenues to be credited to the budgets of other levels may be partially centralized to finance centralized events. The regulations of the centralization of income are approved by the Federal budget for the next fiscal year, the law of the subject of the Russian Federation on the Regional Budget for the next fiscal year.

In the income of budgets can be partially centralized and various gratuitous transfers: from non-residents; from other levels of budgets; from state extrabudgetary funds; from state organizations; from supranational organizations; funds transferred to target budget funds; Other gratuitous listings. The budget revenues are separately taken into account the income of target budget funds.

Target budget funds include funds funds formed in accordance with the legislation of the Russian Federation as part of the budget due to the income of the target or in the order of targeted deductions from specific types of income or other revenues and used on a separate estimate. We are talking about income:

1) Territorial Road Funds (tax on road users, owner tax vehicle, other supply);

2) territorial environmental funds;

3) territorial reproduction funds of the mineral resource base;

4) the Federal Atomic Energy Agency;

5) target budget funds of the subjects of the Russian Federation, approved by legislative (representative) bodies of the constituent entities of the Russian Federation.

The means of the target budget fund cannot be used for the purposes that do not correspond to the appointment of the target budget fund. The income of target budget funds as part of the budget revenues of all levels of the budget system of the Russian Federation are taken into account separately.

1.2 Legal bases of federal budget expenditures

Norma budget law Contained in the Constitution of the Russian Federation. Articles 71 and 72 determine the competence of the Russian Federation and the sphere of joint activities of the Federation and its budget entities. The Constitution of the Russian Federation establishes the procedure for consideration, budget approval (Article 101, 104, 106, 114, etc.).

Regulatory legal acts regulating budgetary legal relations are established in Art. 3 of the Budget Code of the Russian Federation.

The combination of regulations containing the norms of budget law form budget legislation.

According to Art. 2 Budget Code of the Russian Federation The budget legislation of the Russian Federation consists of BC and adopted in accordance with it of federal laws on the federal budget, federal laws on the budgets of state extrabudgetary funds of the Russian Federation, laws of the constituent entities of the Russian Federation on the budgets of the constituent entities of the Russian Federation, the laws of the constituent entities of the Russian Federation on the budgets of territorial State extrabudgetary funds, municipal legal acts of representative bodies of municipalities on local budgets, other federal laws, laws of the constituent entities of the Russian Federation and municipal legal acts of representative bodies of municipalities regulating legal relations.

According to Article 65 of the Budget Code of the Russian Federation, the formation of budget expenditures of all levels of the Budget System of the Russian Federation is carried out in accordance with the expenditure obligations due to the established legislation of the Russian Federation by delimiting the powers of the federal authorities of state authorities, the state authorities of the constituent entities of the Russian Federation and local governments. The principle of distinguishing subjects of the maintenance and powers between the state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation is considered in the Constitution as the basis of the constitutional system (Article 11 of the Constitution of the Russian Federation). The Constitution defines the objects of the RF, the subjects of the Russian Federation, municipalities (Article 71-73, Article 132 of the Constitution of the Russian Federation). Consequently, the constitutional criterion for delimitation of powers is the subject of reference. Chapter 11 of the Budget Code "Differentiation of the Communication Communications of the Russian Federation, the subjects of the Russian Federation, Municipalities", as well as Article 1 and Chapter IV_1 of the Federal Law "On the General Principles of Legislative Organization (Representative) and the executive bodies of state authorities of the subjects" (hereinafter refr Organizations ... "), enshrine the principle of independent exercise by the state authorities of the Russian Federation, the subjects of the Russian Federation, as well as the authorities of the municipal authority by their powers at the expense of their own budget (except for the delimitation of authority in the areas of joint management of the Russian Federation and the subjects of the Russian Federation). Consequently, from the federal, regional and local budgets, the costs of investing in objects relating to the subject of the relevant level can be carried out. In particular, article 26_14 of the Federal Law "On the General Principles of Organization ..." was consolidated: the state authorities of the constituent entity of the Russian Federation are not entitled to exercise the cost of resolving issues related to the competence of federal state bodies, except in cases established by federal laws.

From January 1, 2009, amendments to the Budget Code of the Russian Federation Federal law Of April 26, 2007 No. 63-FZ "On Amendments to the Budget Code of the Russian Federation in terms of regulation of the budget process and recognition of the individual legislative acts of the Russian Federation" (hereinafter - Law No. 63-ФЗ) and come into force with 1 January 2009, the Ministry of Finance of Russia has developed orders for authorizing the costs of the federal budget. Based on Articles 219 and 219.2 of the Budget Code of the Russian Federation (hereinafter referred to as the Codex), which regulate the execution of the budget on spending and sources of funding for the federal budget deficit, the Order of the Ministry of Finance of Russia dated September 1, 2008 No. 87n "On the procedure for authorizing payment of monetary obligations recipients of federal budget and administrators of sources of funding for the federal budget deficit »(hereinafter referred to No. 87n).

Article 219 of the Code In addition to the definition of the budget execution stages, it introduces the norm according to which the expenditure budget is established by the relevant financial authority. This provision was fulfilled in practice until the adoption of Law No. 63-FZ. But now, being clearly formulated at the level of Law No. 63-FZ, it has become the instructions of the Ministry of Finance of Russia and financial authorities for establishing such a procedure.

In addition, the Ministry of Finance of Russia, in order to implement the specified status, developed the following regulatory acts:

Order of September 30, 2008 No. 104N "On the procedure for bringing budget allocations, limits of budgetary obligations in organizing the execution of the federal budget for spending and sources of funding for the federal budget deficit and the transfer of budget allocations, limits of budgetary obligations in the reorganization of participants in the federal level budget process" (hereinafter - order number 104n);

- Order of September 19, 2008 No. 98n "On the procedure for taking into account budget obligations of recipients of federal budget funds" (hereinafter referred to as the order No. 98n).

Among these documents, Procedure No. 87n occupies a special place. The legal basis for establishing this procedure implies not only from Article 219 of the Code, but also from his other article 219.2, which established that the authorization of payment of monetary obligations, which are subject to execution at the expense of budget allocations on sources of funding for budget deficit, is carried out in the manner prescribed by the financial authority. .

Payment of monetary obligations (with the exception of monetary obligations under public regulatory liabilities) is carried out within the limits of budget liabilities communicated to the recipient. And payment on public regulatory liabilities can be carried out within the budget allocations communicated to the recipient.

In accordance with paragraph 3 of Article 219 of the Code, the recipient of budget funds adopts budget liabilities within the current fiscal year and scheduled period) limits of budgetary obligations. The recipient of budget funds adopts budget obligations through the conclusion of state (municipal) contracts, other treaties with individuals and legal entities, individual entrepreneurs or in accordance with the law or other legal act, agreement.

2 Analysis of the costs and revenues of the budget of the Russian Federation for 2003-2009

2 .1 D. iamika revenue formation

The federal budget of Russia is the main link of the budget system. It expresses economic monetary relations, mediating the process of education and the use of a centralized fund of cash funds, and is being developed and approved by the Federal Assembly of the Russian Federation in the form of the Federal Law. Through this budget, the funds of enterprises of various forms of ownership and partially income of the population are mobilized. They are sent to the financing of national economy, socio-cultural events, strengthening the country's defense capability, on the content of the authorities government controlled, Financial support of the budgets of the subjects of the Federation, to repay public debt, the creation of state material and financial reserves, etc.

The centralization of funds has important economic and political importance, since the mobilizable revenues serve as one of the main implementers to implement the activities planned by the state. This makes it possible to maneuver resources, focus them in solving areas of economic and social development, carry out a single economic and financial policy in the country.

The main functions of the budget are:

1) redistribution of national income and GDP;

2) state regulation and stimulation of the economy;

3) financial support for social policy;

4) Control over the formation and use of a centralized fund of funds.

The federal budget is the main instrument of redistribution of national income and GDP. The budget is widely used for inter-sectoral and territorial redistribution of financial resources, taking into account the requirements of the most rational placement of productive forces, lifting the economy and culture throughout Russia, including republics, edges, areas.

IN modern conditions The most priorities are agro-industrial, fuel and energy, military industrial complexes and transport. The budget contributes to the formation of a rational structure of social production, improving proportions, more efficient use of public funds.

Through the costs and taxes, the budget acts as an important tool for regulating and stimulating the economy and investment, an increase in production efficiency. State support is provided by the advanced branches of the economy - aircraft, space programs, the nuclear industry, energy engineering and some others. Such support is also associated with the implementation of highly efficient and quick-populated projects. To regulate the economy, tax policy should be actively used by applying the appropriate tax mechanism.

Of great importance is the social orientation of budget funds. In social policy, priorities are supporting the least protected segments of the population (pensioners, disabled, students, low-income families), as well as the functioning of health care institutions, education and culture.

The budget has the greatest impact on the industries and the institutions of the non-productive sphere in the financial planning process. Being the main financial plan for the education and use of the State Fund of Cash, the budget is associated with all enterprises and organizations.

The state budget performs the function of the organizer of distribution processes. Although the budget is redistributed not all net income created at the enterprises of various forms of property of material production, it affects the amount of savings, determining the optimal income structure for the financial plans of enterprises and industries.

In the budget planning and budget execution, the financial and economic activities of the national economy are monitored. The control function of the budget involves creating conditions for monitoring. The control function determines the possibility of the effective impact of the state to all economic processes.

The income of the federal budget - in countries with a federal device, income of the central state budget. Each country uses its own system for the formation of income of central and local budgets, but taking into account the experience of other countries, i.e. Based on its capabilities and world practice. The Tax Code of the country, other laws define the content and composition of the tax system as the basis for the formation of income of each budget.

The incomes of the federal budget of the Russian Federation are annually approved by the Federal Assembly in the law, which is signed by the President of the Russian Federation. They consist of federal income and part of the income of the constituent entities of the Russian Federation. In the income of the federal budget, revenues of income on sources are indicated.

The federal budget revenues are formed in accordance with the tax legislation of the Russian Federation, due to tax and non-tax revenues. Tax revenues: income tax (profit) of enterprises and organizations; VAT; excise taxes; license and registration fees, tax on the privatization and sale of state property of federal significance; tax income from foreign trade; taxes on foreign economic operations; Payments for using natural resources.

For non-tax revenues include income from privatization and sale of property (federal), from rental fees, duties, etc. There are income of trust funds.

Among the revenues of the federal budget for their magnitude and significance to form income of all types of budgets of the Russian Federation, the main: VAT, income tax (income from capital), excise taxes, payments for the use of natural resources, etc.

All these income of the federal budget, but this does not mean that all amounts of income on them are credited only to the federal budget. The size (in%) of income to the federal budget is established annually or revised. The incomes of the federal budget are partially entering the formation of income of the lower budgets. The opposite is also practiced when the deductions to the federal budget of the region of income (taxes) of the regional level are established, for example, by tax on individuals, for rental incomes, land tax. This means that in the Russian Federation there is no complete consolidation of taxes and income of the federal, regional and local levels for their budgets. There is a system of deductions on the regulations established by the law from federal taxes to regional, from regional income - to local budgets.

The federal budget revenues in 2008 amounted to 22.3% of GDP (Figures 1.1-1.2), which is slightly lower than the level of previous years. However, despite the deployment of the financial crisis and the fall in the 4th quarter of oil prices, budget revenues were higher than the magnitude of the budget law.

Figure 1.1 - revenues, non-interest costs and surplus of the federal budget for 2004-2008, in% of GDP

Figure 1.2 - federal budget revenues in 2007-2008, in% of GDP

Exceeding the actual budget revenues over planned revenues is associated with a favorable external and intracenteric conjuncture in the first half of 2008. Unprecedentedly high oil prices in the first half of the year have made it possible to accumulate the volume of budget revenues, sufficient to fulfill the annual task even in the conditions of the financial crisis started. In the structure of the federal budget revenues in 2008, noticeable changes occurred (Table 1.1).

Table 1.1 - federal budget revenues B2005-2008. (in% GDP)

Revenues - just
Income tax (income) of enterprises and organizations
excises for import
other excises
Value added tax
on goods and services of internal production
on imported goods
Import duties
Export duties
Payments for Natural Resources
other payments for natural resources
Other income

Significant growth showed oil and gas income (Figure 1.3).

2005 2006 2007 2008

Oil and gas income? Nonnephnegas revenues

Figure 1.3 - volume of oil and gas and nonnephnegas revenues in 2005-2008,% GDP

The main reason that determines the increase in oil and gas budget revenues is the dynamics of prices. Despite the collapse of oil prices in the fourth quarter, the average cost of Barrel oil of the Urals brand for the year was $ 94.8 compared to $ 69.7 / barr. In 2007

At the same time, the physical volume of oil and gas production in 2008, as well as the magnitude of their exports in physical terms, has almost changed compared with the previous year. Thus, the growth of oil and gas revenues is almost entirely due to the increase in oil prices, and not by the expansion of production and processing.

Simultaneously with the growth of oil and gas revenues, there has been a significant reduction in nonnephnegas budget revenues (share in GDP). As a result, the proportion of oil and gas revenues in the total amount of budget revenues increased (Figure 1.4), which means an increase in the dependence of the federal budget from the commodity sector.

Figure 1.4 - the proportion of oil and gas revenues in the total amount of the federal budget revenues in 2005-2008,%

The reduction in nonnephnegas revenues is caused by the fall in VAT receipts on internal production goods (from 4.2% of GDP in 2007 to 2.4% in 2008). The failure of VAT receipts is partly a consequence of the transition from the monthly to the quarterly tax payment, as a result of which VAT received from the budget of 2008 for the 4th quarter. In addition, the low level of VAT revenues is due to high debt on this type of tax.

At the same time, VAT for imported goods demonstrated some growth explained by the expansion of imports in 2008 and the weakening of the ruble at the end of the year.

A decrease in income was also affected by the income tax, which is primarily due to the fall in profit and the increase in the number of unprofitable enterprises in the 4th quarter, as a consequence of crisis phenomena occurring in the economy.

In addition, in 2008, compared with the previous year, the level of non-tax revenues was significantly fell. Comparison of non-tax revenues 2007 and 2008. is not quite correct. In 2007, as gratuitous revenues to the federal budget were enrolled

funds from the sale of assets of the NK YUKOS, which raised the level of budget revenues. In 2008, gratuitous arrivals returned to their natural level.

2 .2 Dimunition R. aSRASE oV federal budget

Costs The federal budget add up, on the one hand, from those costs that are funded exclusively from the federal budget, and on the other - from the costs associated with the subjects of joint management.

The expenses of the federal budget are funds sent to fulfill the consumables of the Russian Federation, the financial support of the tasks and functions of the state.

Practically the expenses of the federal budget are funds sent from the federal budget to financing the costs of a national nature provided for in the federal budget law on the relevant fiscal year.

They express economic relations associated with the distribution and redistribution of national income used to national goals.

Functional classification of the costs of the budgets of the Russian Federation:

1) sections that determine the spending of budget funds to perform the functions of the state;

2) subsections specifying the direction of budget funds to perform the functions of the state within sections;

3) targeted costs of expenses, reflecting funding for budget expenditures in specific areas of activity of the main managers of budget funds, as well as on targeted programs (subprogrammes) within the subsections of the functional classification of budget expenditures of the Russian Federation;

4) Types of budget expenditures of the Russian Federation, detailed areas for financing the costs of these budgets within the target articles.

The budget expenditures depending on their economic content allocate current expenses and capital expenditures.

Capital expenditures of the budget - part of the budget expenditures providing innovative and investment activities.

This includes articles of expenses intended for investment (capital investments) on the reproduction of fixed assets, their overhaul.

The current budget expenditures are part of the budget expenditures that ensures the current functioning of government bodies, budgetary institutions budget financing From the federal budget, providing state support to other budgets and individual sectors of the economy in the form of subsidies, subsidies and subventions for current financing.

The formation of the expenses of the federal budget is carried out in accordance with the consumables of the Russian Federation, due to the established legislation of the Russian Federation, the delimitation of powers of state authorities.

Consumables of the Russian Federation arise as a result:

1) adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation in the implementation of the authorities of the state authority on subjects of reference of the Russian Federation and (or) powers on the subjects of joint management, not referred to the Federal Law of October 6, 1999 . No. 184-FZ "On the general principles of the organization of legislative (representative) and executive bodies of state authorities of the constituent entities of the Russian Federation" to the powers of the state authorities of the constituent entities of the Russian Federation;

2) conclusions by the Russian Federation or on behalf of the Russian Federation of contracts (agreements) in the implementation of state power authorities on subjects of reference of the Russian Federation and (or) powers on subjects of joint ventures, not referred to by Federal Law "On the General Principles of Legislative Organization (Representative) and executive bodies of state authorities of the constituent entities of the Russian Federation "to the powers of the state authorities of the constituent entities of the Russian Federation;

3) adopting federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, providing for the provision from the federal budget of intergovernmental transfers in the forms and procedure provided for by the Budget Code, including:

Subventions to the budgets of the constituent entities of the Russian Federation to fulfill the expenditure obligations of the constituent entities of the Russian Federation in connection with the implementation by the state authorities of the constituent entities of the Russian Federation to be in accordance with the Federal Law "On the General Principles of the Organization of Legislative (Representative) and the executive bodies of state power of the constituent entities of the Russian Federation" Financial Support at the expense of subventions from the federal budget;

Subventions to local budgets to fulfill the expenditure obligations of municipal entities in connection with the endowment of local governments by the individual government powers of the Russian Federation.

In accordance with Article 21 of the Budget Code of the Russian Federation, the classification of budget expenditures consists of 11 sections. They are united for budgets of the budget system of the Russian Federation sections and subsections of the classification of budget expenditures

The expenses of the federal budget in 2008 were practically preserved at the level of the previous year and amounted to 18.2% of GDP. However, the cost structure has undergone noticeable changes (Table 1.2).

Table 1.2 - FEDERAL BUDGET STRUCTURE IN 2007-2008,% GDP

			Growth rate in Real. expression,%
Costs - just
National issues
of these: maintenance of state and municipal debt
National defense
National Security and Law Enforcement
activity
National economy
Housing and utilities
Environmental protection
Education
Culture, cinema and mass media
information
Health and Sports
Social politics
Intergovernmental transfers

The costs of intergovernmental transfers have affected the highest extent. On the one hand, this is due to the growing deficit of the Pension Fund of the Russian Federation, on the other hand, the exacerbation of the situation with regional budgets. Allocations also increased significantly inareas of National Economics, Social Policy and Health.

At the same time, the level of utility costs returned to his normal level relative to 2007. In 2007, funds were allocated for the creation and capitalization of the housing and communal services fund, which resulted a sharp surge in the cost of budget expenditures on housing and communal services. In terms of the execution of expenses in 2008, there was a noticeable improvement in the budget discipline: the non-interest costs of the federal budget were executed at 97.7% of the updated budget painting compared with 91.5% in the previous year.

However, as in previous years, in 2008 the extremely uneven distribution of budget allocations over time (Figure 1.5) has been preserved. Over the past two months, more than 30% of all non-profit costs have accumulated.

Figure 1.5 - non-interest costs of the federal budget in 2007-2008,% GDP

It is important to note that the transfer of most of the consumables of the federal budget at the end of the year made it possible to somewhat mitigate the situation with liquidity in the banking system. Under conditions of underfunding expenses (with ahead of income receipt), there was a sufficient stock of temporarily free funds, which from April 2008 was allowed to post on short-term deposits in commercial banks.

However, the transfer at the end of the year budget expenditures has the opposite direction. A massive reset of liquidity from budget bills at the end of the year has a strong inflationary pressure on the economy.

2 .3 Unbalance federal budget

With a balanced budget, state revenues are equal to expenses. We repeat that when income is more expenses, the excess is called budget surplus or a positive budget balance. Budget deficit (negative balance) exists when excess of income expenditures.

The deficit of the budget does not mean the "health" of the economy. It is always necessary to pay attention to what exactly (state, regional, municipal, consolidated) budget is executed with the surplus. So, in recent years, the state budget of the Russian Federation is executed with the surplus, however consolidated budget The Russian Federation is deficient due to the negative balance of the overwhelming number of regional and almost all local budgets.

In economic theory there are several approaches to the problem of budget deficit.

The first concept: the budget must be balanced annually. In general, the desire for all measures to deal with budget deficit and not to make government borrowing can lead to negative consequences for the economy of any country. Suppose the growth of unemployment has emerged. The incomes of the population fall, tax revenues are reduced. The government, seeking to receive a short-definitive budget, should either increase the number and increase tax rates, or reduce government spending, or use the combination of these measures. The consequence of these events will be even greater reduction in total demand and further decline in the economy. Such a fiscal policy is focused only on solving current economic problems, but not capable of solving promising tasks. The government E. Hydar conducted a budget and financial policy based on the concept of a sharp decline in government spending on social policy, trying to reduce the budget deficit in this way. However, he failed to eliminate budget deficit, nor stop the decline in production.

Second concept: The budget must be balanced throughout economic cycle, not annually. This means that the government carries out an anticyclic impact and at the same time seeks to balance the budget. During the recession period, the state carries out a stimulating fiscal policy: reduces taxes and increase government spending, i.e. Consciously increases the budget deficit, thereby stimulating the growth of the aggregate demand and the rise of the economy. During the lifting period, the state conducts a restraining fiscal policy: increases taxes and reduces government spending. A positive budget balance occurs, which is used to cover the budget deficit during the recession. This concept has, however, a significant drawback: it does not take into account that the decals and lifts may be unequal in depth and duration, they are extremely difficult to predict. For example, a long and deep decline can be changed by a short and insignificant lift. In this case, the budget deficit cannot be eliminated, it will take a cyclic form.

Third concept: Budget balance is a secondary problem. The primary economic task of the state, from the point of view of supporters this approach- This is stimulating economic growth. The implementation of this task may be accompanied by both a sustainable positive budget balance and sustainable budget deficit (it is such a painting is typical, for example, for the US state budget and a number of European countries).

The surplus of the federal budget in 2008 amounted to 4.1% of GDP, decreasing at 1.3 percentage points compared with the previous year.

In connection with the introduction of a new mechanism for taking into account oil and gas income in 2008, the value of nonnephnegasic deficit is equally important with meaningful positions. Its value directly determines the magnitude of the necessary sources of funding for budget deficit.

In 2008, the magnitude of the nonnephnegas deficit was 6.5% of GDP. Financing of nonnephnegas deficit was carried out at the expense of an oil and gas transfer (5.1% of GDP), sources of funding for budget deficit (0.7% of GDP) and changes in account balances (except oil and gas foundations).

From February 1, 2008, the Stabilization Fund of the Russian Federation was divided into a reserve fund and national welfare fund (FNB). At the same time, the principle of filling oil and gas foundations was completely changed.

Currently, all oil and gas budget revenues are divided into two streams: an oil and gas transfer directed to the coating of nonnephnegas deficit of the federal budget, and oil and gas revenues enrolled in the reserve fund and FNB (are determined by the residual principle).

The total volume of oil and gas foundations at the end of the year amounted to 6612.1 billion rubles. It is important to note that the new principles of the formation of these funds in combination with the overall increase in oil and gas revenues provided higher rates of filling funds.

At the end of the year, the increase in the reserve fund and the FNB was a record 6.7% of GDP (Figure 1.6).

Figure 1.6 - Oil and gas funds of the Russian Federation at the end of the year,% of GDP

An important role in an increase in the volume of funds was played by the weakening of the ruble, which was allowed to obtain additional income from the exchange rate difference in the amount of 722.4 billion rubles.

During the entire time of the existence of oil and gas funds (since 2004), only the accumulation of funds occurred. For the first time, fund funds were used in 2007 on the capitalization of development institutions (300 billion rubles. Or approximately 1% of GDP).

Next year, the reserve fund will be actively used to repay the budget deficit. The accumulated fund amount of funds will allow to preserve the social and investment costs of the budget, without resorting to expensive external borrowing.

In 2008, the dependence of the federal budget from oil and gas revenues increased significantly, which in the conditions of a sharp drop in oil prices will be the main cause of the future unbalance of the budget system.

Last year, budget expenditures continued to increase, both at the expense of the social component and due to the unforeseen expenses for the anti-crisis policies and the growth of intergovernmental transfers.

New principles for the formation of oil and gas foundations, coupled with high oil prices at the beginning of the year and the weakening of the ruble at the end, allowed the state to accumulate a significant amount of financial resources, which is especially important in the context of the future budget deficit.

3 Problems of budget execution in 2009-2010

The forecast for the development of the situation in the budget sphere is based on two possible macroeconomic scenarios: anti-inflationary and stimulating.

The external conditions of both scenarios coincide.

In both scenarios, a gradual improvement in the situation in the global economy will occur.

Gradually resume rising oil prices, although much slower pace than in previous years - in 2009 - $ 41 per barrel, by 2012 - $ 63.

Internal conditions are acting in scenarios depending on government policy priorities.

Anti-inflation scenario it assumes the targeting of inflation in the tight limitations of the size of the budget deficit. The main goal of public policy is the stabilization of the budget system.

In stimulating scenarios the main goal is to stimulate production with a moderate budget deficit.

In 2009, a sharp exacerbation of the situation in the budget sector occurred. The fall in oil prices to $ 41 per barrel led to a significant compression of budget revenues - from 22.3% of GDP in 2008 to 17.2% in 2009.

As the recession and an increase in oil prices in the medium term, budget revenues will show moderate growth (see Figure 2.1). Discrepancies between budget income on forecast options are due to significant differences in the dynamics of the ruble exchange rate.

Figure 2.1 - Final budget revenue forecast,% GDP

The fall in budget revenues to the greatest extent will be caused by a sharp reduction in oil and gas income.

Figure 2.2 - the composition of the income of the federal budget,% of GDP. For the price of oil 41 dollars / barrel. and exchange rate 35.1 rubles / dollars.

The impact of the crisis on non-peftegaz revenues will generally be less significant - they will continue to share in the GDP on an approximately pre-crisis level.

However, certain types of income will undergo significant changes due to the overall reduction of the tax burden since 2009 within the framework of the anti-crisis measures of the Russian government.

The most strongly reduction of income will affect profits tax. The total tax rate from January 1, 2009 is reduced by 4 percent. item, and the decline is fully implemented at the expense of the federal budget. The income tax rate enrolled in the federal budget is further reduced by 0.5 percent. Point in favor of regional budgets. In addition, since 2009, depreciation premiums for enterprises carrying out investment in equipment have been increased.

As a result, both a total reduction in the profits of enterprises in the conditions of the recession of the economy and anti-crisis tax measures, the income tax decreased from 1.8% of GDP in 2008 to 0.5% - in 2009

Also, as part of the implementation of anti-crisis measures to support the subjects of the Russian Federation, excise taxes on gasoline and diesel fuel were transferred to regional budgets, as a result of which the federal budget will lose approximately 57 billion rubles. In 2009 (or 0.8% of all budget revenues).

The implementation of anti-crisis measures also involves the introduction of tax benefits for VAT payment. However, the decline in VAT as a result of tax innovations will be unnoticed against the background of income growth in relation to 2008

The reduction in the volume of budget revenues expected in 2009, as well as the need for anti-crisis assistance to the Russian economy, entailed the need for the restructuring of the costs of the federal budget.

As a result of the revision of the basic parameters of the federal budget, total costs were increased by 667.6 billion rubles. (or 1.7% GDP) 14. At the same time, part of the costs (anti-crisis nature) was increased, and the part was subjected to a reduction in order to achieve a balance of budget. The revision of budget spending largely has a social orientation. To a large extent, the increase in expenditure obligations is provided by increasing the costs of intergovernmental transfers to state extrabudgetary funds. The coverage of the increased deficit of extrabudgetary funds associated with the additional indexation of pensions and benefits was allocated, 388 billion rubles.

In addition, when revising the budget expenditures, allocations for social security were significantly increased - the increase was 126.7 billion rubles. Basically, the funds will be aimed at an increase in unemployment benefits and the labor market support.

Most of the increase in the costs of the federal budget will be provided at the expense of the costs of the national economy - 619.7 billion rubles. Dedicated funds will be aimed at supporting the financial system and industries. real sectors Economy.

The reduction in budget expenditures mostly affected the expenses of an investment nature, national defense and national security costs. In addition, it is planned to some reduced health care and utility costs.

Figure 2.3 - Forecast of the Federal budget expenditures,% GDP

The anti-inflation option implies a fairly rapid reduction in costs (by share in GDP) and the output by 2012 on almost zero deficiency.

The stimulating option of the forecast involves a significant increase in public investment and, as a result, the preservation of a fairly high level of budget expenditures.

Compressing budget revenues and simultaneous extension of expenses will inevitably lead to a significant budget deficit. In 2009, its expected value will amount to 7% of GDP.

According to the anti-inflationary scenario in the medium term, the deficit will decline rapidly and by 2012 will be 0.4% of GDP. According to the stimulating version of the forecast, the deficit will be maintained at a fairly high level and by 2012 will be released to -1.4% of GDP (see Figure 2.4).

Figure 2.4 - Final budget forecast,% GDP

Funding budget deficit mainly will occur at the expense of internal sources - borrowing in the domestic market and the use of reserve funds.

The value of the reserve fund in both scenarios will be rapidly reduced (see Figure 2.5).

In the anti-inflationary scenario, it is possible to preserve the Fund and in 2012 its value at the end of the year will be 0.5 trillion. rub.

In the stimulating version of the forecast in 2011, the fund funds will end. To cover the emerging non-disfocated budget deficit, it will take an increase in borrowing or use the funds of the National Welfare Fund.

Figure 2.5 - the amount of the reserve fund at the end of the year, billion rubles.

In general, for 2010, the positive dynamics of GDP growth in the amount of 1.6% against reducing this indicator in the current year by 8.5% is predicted. Inflation next year will be 10% (that is, it will decrease by two percentage points compared to the planned indicator for 2009). For 2011-2012, further reduction in inflation is provided to 8.7%. In 2010, revenues are expected in the amount of 6.95 trillion rubles, costs - 9.88 billion rubles. The deficit - 2.93 trillion rubles.

The volume of expenses in recent years increased by almost 1 trillion rubles. in year. The total expenditure for 2010 is somewhat reduced compared to 2009. Nevertheless, the most important task that the draft budget decides for 2010-2012 is the fulfillment of all social obligations of the state, regardless of oil prices.

One of the priorities of budget expenditures in 2010 is a significant increase in the level of pension provision in the country. These obligations arise from changes in pension legislation and are aimed at ensuring the sustainability and balance of the pension system. Since 2010, one has been abolished social taxThis establishes direct dependence of pensions from mandatory insurance payments.

In order to ensure the balance of the budget of the Russian Pension Fund of the Russian Federation to cover its deficit in 2010, it is envisaged to send budget allocations in the amount of 1,66.3 billion rubles, which is 3.3 times the level of 2009. The sizes of pensions to the older generation will most significantly be increased, whose contribution to the development of our country in Soviet times is invaluable: it is the "Soviet" experience will give a significant increase in pension. As a result, in 2010, the average annual size of the labor pension increases compared with 2009 by 46% and will be 7762 rubles. per month, and the gain from valorization is estimated at 1254 rubles.

On special control - questions about wage indexing employees of the budget sector, as well as the allocation in 2010 from the federal budget budgets of the Russian Federation for the organization of recreation and recovery of children.

Serious focus on financing will be made to the development of the latest technologies. In particular, the financing of key innovative industries and infrastructure facilities increases: 1.6 trillion rubles is allocated for these purposes. In 2010, it is proposed to allocate 10 billion rubles. For the implementation of projects approved by the Commission under the President of the Russian Federation for the modernization and technological development of the Russian economy. Next year, programs are not expected to reduce the programs in high-art directions.

Additionally, credit resources were allocated for the construction of regional roads - 15 billion rubles. and to support monopropyl cities - 10 billion rubles. At 23 billion rubles. It was possible to increase the size of transfers to the alignment of budget security.

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According to Tax Code RF K. federal taxes and fees are:

1) value added tax;

2) excise taxes;

3) the income tax of individuals;

4) tax on the profit of organizations;

5) tax on mining;

6) water tax;

7) fees for the use of animal objects and for the use of water biological resources;

8) State duty.

VAT, excise taxes, income tax and income tax or regulatory taxes, i.e., these types of taxes are involved in the formation of all budgets on the basis of Russian legislation.

Analysis of the budget formation of all levels of the budget system indicates that taxes and fees are the main sources of budget revenue formation. In particular, the share of federal taxes and fees accounts for more than 76% total amount Federal budget income.

For non-tax sources of the federal budget revenue formation include:

State ownership;

Funds received from the activities of the state;

Means received by the state from borrowing (internal and external).

Means of state ownership are:

Property belonging to the right of ownership of the Russian Federation and the amount of federal property (industries, enterprises, buildings, jewels, products, etc.);

Land and natural resources in the state (federal) property;

The property, the privatization of which is prohibited by law (cannot be sold), and, therefore, the state itself removes income from it entering the budget;

The property that is enshrined in state ownership before the decision to terminate its consolidation and is subject to sale to other persons;

Property that is privatized (transmitted to other persons or enterprises) with the establishment of a ban on participation in its privatization by foreign legal entities and individuals, as well as founders, participants or affiliates;

Property that is privatized on the basis of the decisions of the Government of the Russian Federation (transmitted to other persons or enterprises);

The property that is privatized (is transmitted to other persons or enterprises) on the basis of decisions of federal executive bodies, whose competences are powers to carry out the functions of management and disposal of state property.

The state as the owner of the property determines the subject and purpose of its activities, monitors the use of property for its intended purpose, its safety, receiving benefits from its use or implementation.

Property, land and natural resources can be used by the state in order to extract profits in their own interests, leased or sold on the basis of relevant legislation.

In accordance with the legislation of the Russian Federation, state property in the procedure for the implementation of the privatization program can be transferred to the state to other persons.

The funds received by the state from federal property before the privatization and the privatization of property are received by the federal budget or are distributed among the budgets of all levels of the budget system in accordance with the standards established by the Privatization Programs of the Russian Federation.

So, all budget revenues depending on the formation and methods of admission are classified for tax, non-tax and gratuitous listings.

Separate legal regime have revenues in the form of cash balance at the end of the previous year.

All taxes are included in the category of tax revenues, the receipt of which is provided for by the tax legislation of the federal level, as well as penalties and fines charged for violations of tax legislation. Currently, tax revenues account for more than 80% of general revenues to the federal budget.

Nanalog revenues are divided into the following groups:

Revenues from the use of property in state ownership;

Revenues from the sale or other compensated alienation of the property in state ownership. These income is subject to enrollment in the budget in full. Revenues received from the use of privatization of property are subject to transfer to the budget in accordance with regulations and in the manner defined by privatization legislation;

Revenues from paid services provided by the authorities themselves and budgetary institutions in their jurisdiction. The same group of income includes funds obtained as a result of the application of measures of civil law, administrative and criminal liability, including fines, confiscation, compensation, as well as funds obtained in compensation for harm caused by the Russian Federation. Also, the budget code allows for the use of other forced withdrawals in favor of the budget;

Revenues in the form of financial assistance and budget loans that can be obtained from the budget of another level.

Add to gratuitous listings include, for example, the funds transferred to the budget from the budget of the superior level.

Consider the dynamics of the income of the federal budget, the diagram, Figure 2.

Fig. 2.

Consider the federal budget revenue structure in 2015 in the diagram in Figure 3.

financial System Source Budget

Fig. 3.

The budget expenditures are a current mechanism of relations, methods and receptions, thanks to which funds from it are applied in their intended purpose. This is exactly the property of the budget, with the help of which the goals of budget activities are being implemented.

Fig. four.

One of the serious shortcomings of the current budget system is ineffective control over the expenditure of funds from budgets of all levels. The shortcomings in this area include financing budget spending by the method of relatives, as well as payment facilities Various degrees of liquidity, which leads to underfunding budget recipients.

The continuing practice of inefficient expenses has negatively affects, essentially unnecessary from the point of view of the interests of society and the state. Therefore, the Government of the Russian Federation places the task of inventory and reduce government spending, subject to the fullest fulfillment of budgetary obligations.

The costs of the state budget include the costs of ensuring the activities of federal authorities, including: the President of the Russian Federation, the Federal Assembly, the Accounts Chamber of the Russian Federation, the Central Election Commission, the executive bodies, including their territorial structures, as well as the financing of federal property agencies. This category includes expenses for a federal judicial system, defense and security, financing of fundamental scientific research, financial support of interstate interests, including the international cooperation of federal executive bodies and others. Financing from the state budget is also subject to expenses for the organization of elections and the holding of referenda of the Russian Federation.