Principles of construction of the revenue part of the state budget. The state budget, its revenue and expenditure parts The revenue part of the country's budget

Budget is a specific detailed plan for the collection and use of resources by economic agents for a certain period.

- a document describing the income and expenses of a particular state, as a rule, for a year (from January 1 to December 31).

Functions of the state budget:

• Regulates the cash flows of the state, strengthens ties between the center and the subjects of the federation
• Legally controls the actions of the government
• Carries information about the intentions of the government to participants in economic activity
• Defines the parameters of economic policy and sets the framework for possible government action

In view of the special importance of the state budget for all spheres of economic life, its preparation, approval and implementation take place at the level of laws. At the same time, the state budget itself is a law.

Almost every economic institution (enterprise, firm, branch of the economy, bank, economic and financial funds, etc.) has a plan for collecting income and using expenses. All socio-political institutions (government organizations, political parties, etc.) also have budgets.

The state budget serves as a prerequisite and financial basis for the functioning of the state and the implementation by it of those functions that society has authorized it to perform. With the help of the budget, issues of financial regulation at the macro level and on the scale of the entire economy are solved. Economic importance the budget consists in the fact that it forms a significant part of the final demand (due to its funds, most of the income from the population is formed, large volumes of products are purchased, and state reserves are created). Significant financial flows pass through the budget, it directly affects the formation of important economic indicators (Fig. 1):

State budget revenues are the final stage of cash flows coming from the real sector and other large areas of financial relations, and state budget expenditures are the starting point for the movement of state resources to the needs outlined by the state and society (Fig. 2).

Rice. 1. The impact of the state budget on the main economic indicators:

• Volume of production
• Investments
• Real income

Rice. 2. The main directions of income and expenditure of the state budget

The state budget is the main financial plan of the country, having the force of law.

The budget is a way of redistributing the monetary incomes of the population, enterprises and other legal entities in the interests of financing state and other public expenditures.

State budget revenues:

• Taxes on income of legal entities and individuals
• Receipts from the real sector (profit tax)
• Receipt of indirect taxes and excises
• Duties and non-tax fees
• Regional and local taxes

State budget expenditures:

• Industry
• Social politics
• Agriculture
• public administration
• International activity
• Defense
• Law enforcement
• The science
• healthcare

Balanced budget- a budget in which the ratios of income and expenses are equal.

If revenues and expenditures in the budget differ, then the budget deficit or surplus.

The spending of state budget funds is carried out in the directions and in the amounts determined by the federal law, laws and other regulatory legal acts of the subjects of state power. State budget expenditures can be classified according to different featured, the most important of which is financing the state of their functions: economic, social, defense etc.

The following expenses are financed from the federal budget:

• content of authorities;
• national defense;
• science funding;
• financing of the real sector;
• formation of state reserves;
• service and repayment of public debt (internal and external);
• regulation of the financial potential of the subjects of the state (federal or unitary).

The expenses financed jointly from the state budget, federal and municipal budgets include:

• state support for industries (construction, agriculture, transport, communications);
• ensuring law enforcement activities;
• ensuring fire safety;
• science and social and cultural events.

The basic principle of delimiting expenditures between budgets is their adequacy to the powers assigned to the respective level of government.

Budget expenditures are also divided according to the principle of their participation in the process of expanded reproduction.

According to the principle of participation in the process of expanded reproduction, budget expenditures are divided into current and capital expenditure.

Current expenses- This:

• maintenance of authorities, administration and law enforcement agencies;
• current spending on defense, science, social sphere;
• separate compensation expenses by sectors of the economy.

Capital expenditures are divided into:

• New construction;
• reconstruction of important objects of state and municipal property.

Among priority state budget expenditures are:

• social spending;
• military spending;
• content of the judicial system;
• education and healthcare.

Budget revenues express the economic relations that arise between the state and enterprises, organizations and citizens in the process of forming the country's budget fund. The form of manifestation of these economic relations are various types of payments by enterprises, organizations and the population to the state budget, and their material and material embodiment is the funds mobilized to the budget fund. Budget revenues are, on the one hand, the result of the distribution of the value of the social product among the various participants in the reproduction process, and on the other hand, they are the object of further distribution of the value concentrated in the hands of the state, because the latter is used to form budget funds for territorial, sectoral and targeted purposes. Revenues (as revenues to the budget) are obligatory non-refundable payments received by the budget. Incomes are divided into current and capital. Current income includes tax and non-tax revenues.

The economic essence of taxes is characterized by monetary relations that develop between the state and legal entities and individuals. The tax can be considered as an economic category with two functions inherent in it - fiscal and economic. With the help of the first, a budget fund is formed; By implementing the second, the state influences reproduction, stimulating or restraining its development, strengthening or weakening the accumulation of capital, expanding or reducing the effective demand of the population. Specific forms of manifestation of the tax category are the types of tax payments established by the legislative authorities. From the organizational and legal side, the tax is a mandatory payment received by the budget fund in the amounts and terms determined by law. The totality of different types of taxes, in the construction and methods, the calculation of which implements certain principles, form the tax system of the country. Taxes are paid in a certain order. First, payers pay their property taxes and duties. The taxable income (profit) of individuals and legal entities is reduced by the amount of payments made, after which the payers are already in the second place obliged to pay the budget for local income taxes, if any. The amount of these taxes reduces the amount of income (profit), from which all other taxes are paid.

Budget revenues can be divided into three major groups:

1. Fixed, i.e. assigned to one level or another of the budget.

2. Regulatory or deductions from regulatory income sources. The percentage ratio of the distribution of certain taxes by budget levels is signed annually.

3. Additional sources established independently by the territorial authorities, plus subsidies and subventions (strictly targeted subsidies) that go to lower budgets from higher ones.

The composition of budget revenues, forms of mobilization of funds to the budget depend on the system and methods of management, as well as on the economic tasks solved by society.

Official transfers (in the state budget) are gratuitous, non-refundable, optional receipts (having an irregular, one-time, voluntary nature in the form of subventions, gifts, reparations) received from other public administration institutions (domestic and foreign) or international organizations.

Receipts of gratuitous, non-refundable, optional payments from non-state sources are included in the category of income (for example, funds from private organizations directed to the construction of hospitals). It should be borne in mind that when calculating a deficit (or surplus), the International Monetary Fund recommends that official transfers received be combined with the category "income" and treated as transactions that reduce rather than finance the deficit. At the same time, the category “official transfers received” is separated into a separate section in the classification so that any necessary regrouping of data can be carried out.

Budget revenues - funds received free of charge and irrevocably in accordance with the current classification and existing legislation.

In the process of formation of budget revenues, there is a forced withdrawal in favor of the state of a part of the GDP created in the process of social reproduction. On this basis, there are financial relationships between the state and taxpayers.

Budget revenues have significant differences in their payers, objects of taxation, methods of withdrawal, terms of payment, etc. But at the same time, they are distinguished by unity, because pursue one goal - the formation of the revenue side of the budgets of different levels. They are characterized by a monetary form and impersonality.

Budget revenues can be tax and non-tax nature.

The revenue part of the budget is formed mainly from taxes. VAT occupies the leading place among the tax revenues of the federal budget. Together with customs duties and income tax, it exceeds 2/3 of tax revenues. Also, a significant share of revenues comes from excises and payments for the use of natural resources, a tax on the purchase of foreign banknotes.

Non-tax revenues of budgets are formed as a result of either the economic activity of the state itself, or the redistribution of already received revenues by the levels of the budget system.

Among the non-tax revenues of the federal budget, one can single out income from the sale of state-owned property, income from the sale of state reserves and from foreign economic activity, as well as income from federal property, incl. profit of the Central Bank of Russia. In addition, funds from target budget funds are taken into account in federal budget revenues.

Taxes received by the relevant budgets are called fixed income.

Additional funds may be transferred to the lower budget to cover its expenses from the higher budget in excess of the revenues assigned to it. They are called regulatory income.

Regulatory revenues allow regional and local authorities to have the financial resources necessary to perform their functions, to balance the revenue and expenditure parts of the budgets.

There is a Federal Fund for Financial Support of the Subjects of the Federation. It is intended to provide financial assistance (transfers) to regions with a per capita budget income below the average per capita in all subjects of the Federation. Such regions receive the status of "in need of support".

Transferred funds from a higher budget used to finance a target event are called subventions.

Investments and other capital expenditures are made at the expense of the federal budget when their significance goes beyond regional interests.

The structure of budget revenues is flexible and largely determined by specific economic conditions. For example, in countries with a high standard of living, the basis of tax revenues is the income of individuals, and in countries with a low standard of living, indirect taxes and taxes on legal entities.

The aggregate scheme of income and received official transfers can be represented as follows:

1. Current income:

1.1. Tax revenues

§ Income taxes, taxes on profits and capital gains;

§ contributions to state social funds;

§ taxes levied depending on the wage fund;

§ property taxes;

§ internal taxes on goods and services;

§ taxes on foreign trade and foreign economic operations;

§ other taxes, fees and duties;

1.2. Non-tax revenues

¨ income from property and business activities;

¨ administrative fees and charges, sales revenues;

¨ receipts from fines and sanctions;

¨ other non-tax revenues.

2. Income from capital transactions

sale of fixed capital;

income from the sale of state reserves;

income from the sale of land and intangible assets;

· Receipts of capital transfers from non-state sources;

3. Official transfers received

From non-residents;

From other government bodies (subsidies, subventions).

In terms of their economic content, budget revenues represent financial relations that arise between the state (local governments), business entities and citizens in the process of forming and executing the corresponding budget. At the same time, various types of tax and non-tax payments of legal entities and individuals to the budgets of the budget system of the Russian Federation serve as a form of manifestation of such financial relations.

Budget revenues - funds received by the budget, with the exception of funds that, in accordance with the BC, are sources of financing the budget deficit.

Budget revenues include tax revenues, non-tax revenues and gratuitous receipts (including interbudgetary transfers).

At the same time to non-tax revenue The budgets of the budgetary system of the Russian Federation primarily include income from the use of state or municipal property, income from its sale, as well as income from paid services provided by budgetary institutions. The structure of non-tax budget revenues also includes monetary penalties (fines), confiscations, compensations and funds received in compensation for harm caused to the Russian Federation, constituent entities of the Russian Federation and municipalities.

To donations credited to budget revenues include grants, subsidies, subventions and other inter-budget transfers from other budgets of the budget system of the Russian Federation, as well as gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

However, the dominant position in the structure of budget revenues is occupied by tax income, which include income from federal taxes and fees provided for by the legislation of the Russian Federation on taxes and fees, including from taxes provided for by special tax regimes, regional and local taxes, as well as penalties and fines on them.

According to the Constitution of the Russian Federation, the establishment of general principles of taxation and fees in the Russian Federation is in the joint jurisdiction of the Russian Federation and its subjects.

Article 57 of the Constitution of the Russian Federation prescribes that everyone is obliged to pay legally established taxes and fees.

In the Tax Code, the concepts of tax and fee are defined as follows.

A tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

Fee is a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to take legally significant actions in relation to payers of fees, including granting certain rights or issuing permits (licenses). ).

In 1776, Adam Smith, in his "Inquiry into the Nature and Causes of the Wealth of Nations", formulated four fundamental principles of taxation:

• 1) taxes should be universal, those. all natural and legal persons who live or work in a given country should be involved in their payment;
• 2) taxes should be uniform, those. it is necessary to distribute taxes based on the solvency of each;
• 3) you should always strive minimizing the costs of levying taxes, that the population should overpay as little as possible in excess of what actually remains at the disposal of the state to cover its expenses;
• 4) taxes should be levied in the most convenient form for payers, those. when choosing the place, time and method of paying taxes, the interests of the payer must be taken into account.

The principles set forth by Adam Smith are reflected in the basic principles of legislation on taxes and fees in the Russian Federation, set forth in Art. 3 NK:

• 1) each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account;
• 2) it is not allowed to establish differentiated rates of taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or the place of origin of capital;
• 3) taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable;
• 4) it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles to economic activity not prohibited by law individuals and organizations;
• 5) no one can be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by the Tax Code, not provided for by the Tax Code or established in a different manner than determined by the Tax Code;
• 6) when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay;
• 7) all unremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

The system of taxes and fees of the Russian Federation is presented in Table. 6.1.

Table 6.1. The system of taxes and fees of the Russian Federation

Federal taxes and fees	value added tax
	Personal Income Tax
	Corporate income tax
	Mining tax
	National tax
	water tax
	Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources
Regional taxes	Corporate property tax
	Transport tax
	Gambling business tax
Local taxes	Land tax
	Personal property tax
Special tax regimes	Taxation system for agricultural producers
	Simplified taxation system
	The system of taxation in the form of a single tax on imputed income for certain types of activities
	The system of taxation in the implementation of production sharing agreements
	Patent taxation system

As can be seen from the table above, the tax system of the Russian Federation has a very limited list of taxes and fees that is valid throughout the Russian Federation and allows them to be fully administered effectively.

The modern tax system of the Russian Federation was formed in the conditions of the economic and political crisis after the collapse of the USSR. The laws that formed the basis for its construction were adopted by the Supreme Soviet of the RSFSR at the end of 1991 and entered into force on January 1, 1992. In general, the legislative framework was distinguished by a large number of shortcomings, the presence of an unreasonably wide range of tax benefits and exemptions. As a result, the tax system created in the 1990s proved insufficiently efficient from a fiscal point of view. The situation was greatly complicated by massive non-payments and the low level of compliance with tax legislation. In the context of the ingrained practice of making numerous changes to the laws on taxes and fees, which significantly increased the costs of their implementation, there is an urgent need to systematize tax legislation. The Government of the Russian Federation has repeatedly made attempts to submit NK drafts to the State Duma, but the consideration of this document has been delayed. An important step was the adoption in 1998 and the entry into force on January 1, 1999 of part of the first Tax Code, which established a unified system of basic concepts and definitions necessary for the normal functioning of the tax system, which also clearly defined the rights and obligations of taxpayers and tax authorities and established liability for violation of tax laws.

In the course of the tax reform, taxes on road users, the purchase of motor vehicles, on transactions with securities, sales tax, collection for the needs of educational institutions and some others were abolished. The unified transport tax combined the previously existing tax on certain types of vehicles and the tax on vehicle owners.

The main measures to improve the tax system, aimed at simplifying it, increasing the fairness and economic feasibility of taxes and fees levied, as well as reducing the tax burden, were carried out in 2001–2005. The reform of the tax system was carried out in close conjunction with the implementation of the budget reform and significant changes in the system of interbudgetary relations. By 2007, the Ministry of Finance of Russia had basically completed the formation of the foundations of the Russian tax system.

The foundations of the tax system of the Russian Federation, which are currently in force, were formed largely taking into account the best world practice in the field of tax policy. Almost all tax rates in Russia now seem to be quite reasonable. At the same time, it is obvious that the tax system will have to be improved both from the standpoint of simplifying the procedure for paying taxes on the part of taxpayers, and from the standpoint of increasing the efficiency of the functioning of the entire tax administration system.

Further directions for reforming the tax system are determined by the tax policy of the Russian Federation. Thus, in the Budget Address of the President of the Russian Federation on budget policy in 2013–2015, it is stated that the tax system should be tuned to improve the quality of the investment climate, increase entrepreneurial activity, improve the structure of the economy, increase its competitiveness, primarily in the markets of science-intensive, high-tech products.

The Government of the Russian Federation also approved the Main Directions of the Tax Policy of the Russian Federation for 2013 and for the planned period of 2014 and 2015, which makes it possible to ensure transparency and predictability of the state's tax policy.

In the practical implementation of this document, attention should be paid to increasing the importance of not only the fiscal, but also the economic function of tax policy. Thus, the tax system of the Russian Federation should be competitive in comparison with the tax systems of states that are fighting on the world market to attract investment in national economies. Tax administration procedures should become as comfortable as possible for conscientious taxpayers.

The development of the tax system should meet the challenges of diversifying the Russian economy. Therefore, the tax burden on non-primary sectors of the economy will not increase until at least 2018. After the adoption in 2012 by the Federal Assembly of the Russian Federation of changes to the tax legislation of the Russian Federation regarding tax rates, it is proposed to no longer adjust the rates for basic taxes.

Consistent action is needed to prevent tax evasion attempts. The tax burden is perceived more painfully by conscientious taxpayers when others working in the same economic conditions evade taxes. The point is not only in the shortfall in budget revenues that could be used in the interests of society, but also in the inequality of conditions for economic activity.

The Government of the Russian Federation should take specific measures to combat tax evasion, based on the fact that with an increase in tax revenues as a result of the implementation of these tax measures, decisions can be made to reduce the existing tax burden.

In order to reduce unjustified administrative costs for taxpayers, tax accounting should be simplified and accounting documents should be used in the preparation and submission of tax returns.

Also, in terms of tax incentives, it is planned to amend the legislation on taxes and fees in the following areas:

• 1) support for investment and human capital development;
• 2) improvement of taxation in transactions with securities and financial instruments of futures transactions, as well as other financial transactions;
• 3) improvement of special tax regimes for small businesses;
• 4) development of mutual agreement procedures in tax relations.

In terms of measures providing for an increase in the revenues of the budget system of the Russian Federation, it is planned to introduce changes to the legislation on taxes and fees in the following areas:

• 1) taxation of natural resources;
• 2) excise taxation;
• 3) introduction of a real estate tax;
• 4) reduction of inefficient tax incentives and exemptions;
• 5) improvement of corporate income tax;
• 6) improvement of tax administration;
• 7) combating tax evasion using low-tax jurisdictions;
• 8) insurance premiums for mandatory pension, medical and social insurance.

The work carried out by the state has already yielded results: in the World Bank's Doing Business 2013 ranking, published in October 2012, the Russian Federation has improved its position in terms of ease of paying taxes over the year - according to this indicator, Russia has risen from 105th to 64th place.

The principles of formation of incomes of the budgets of the budgetary system of the Russian Federation were not properly reflected in the BC. At the same time, these principles were defined in the Program for the Development of Budgetary Federalism in the Russian Federation for the period up to 2005, approved by Decree of the Government of the Russian Federation of August 15, 2001 No. 584.

The differentiation of taxes (tax powers) and revenue sources between authorities of different levels should be based on the following principles:

• - stable distribution of revenues between the levels of the budget system based on uniform principles and approaches, ensuring the interest of the authorities of the subjects and local self-government in creating favorable conditions for economic development and increasing the tax potential of the respective territories;
• - own revenues of the budgets of each level should be the main resource for the effective implementation of the spending powers assigned to them, including the equalization of the budgetary provision of regions and municipalities;
• - the tax powers of the authorities of subjects and local self-government should not restrict the movement of capital, labor, goods and services, as well as allow the export of the tax burden to other regions and municipalities;
• - the delimitation of tax powers and revenue sources should mainly focus on vertical (between the levels of the budget system), and not horizontal (between regions and municipalities) budget equalization;
• - each municipality should be guaranteed a minimum standard (depending on the type or level of the municipality) of tax deductions, the proceeds of which are subject to division between regional and local budgets of the corresponding level in accordance with federal legislation.

When separating specific types of taxes and revenue sources between budgets of different levels, the following criteria should be taken into account:

• 1) stability: the more tax revenues depend on the economic situation, the higher should be the level of the budget system, which is assigned to this tax source and the authority to regulate it;
• 2) economic efficiency: each level of the budget system should be assigned taxes and revenue sources, the object (base) of which is most dependent on the economic policy of a given level of government;
• 3) territorial mobility of the tax base: the higher the possibilities for shifting the tax base between regions, the higher the level of the budget system should introduce the appropriate tax and the higher the prerequisites for the centralization of these tax revenues (revenues);
• 4) uniform distribution of the tax base: the higher the unevenness (dispersion) of the distribution of the tax base, the higher the level of the corresponding tax should be introduced and the higher the prerequisites for the centralization of these tax revenues (revenues);
• 5) social justice: taxes that are redistributive in nature should be mainly assigned to the federal level of government;
• 6) budgetary responsibility: fees representing payments for budgetary services should go to the budget that finances the corresponding services.

The composition of budget revenues also includes own budget revenues, which include:

• - tax revenues credited to the budgets in accordance with the budgetary legislation of the Russian Federation and the legislation on taxes and fees;
• - non-tax revenues credited to the budgets in accordance with the legislation of the Russian Federation, the laws of the constituent entities of the Russian Federation and municipal legal acts of the representative bodies of municipalities;
• - income received by budgets in the form of gratuitous receipts, with the exception of subventions.

Own budget revenues of the constituent entity of the Russian Federation formed by:

• – income from regional taxes and fees;
• – income from federal taxes and fees;
• - gratuitous transfers from the budgets of other levels, including through subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation, other financial assistance from the federal budget and other gratuitous transfers;
• - income from the use of property of a constituent entity of the Russian Federation;
• - part of the profit of state unitary enterprises, the property of which is owned by the constituent entity of the Russian Federation, remaining after the payment of taxes and fees and other obligatory payments, in the amount established by the laws of the constituent entity of the Russian Federation, and income from the provision of paid services by state institutions of the constituent entity of the Russian Federation;
• – fines and other receipts in accordance with federal laws and laws adopted in accordance with them and other regulatory legal acts of the constituent entity of the Russian Federation.

The composition of the own budget revenues of a constituent entity of the Russian Federation may be changed in accordance with federal law only in the event of a change in the powers of state authorities of a constituent entity of the Russian Federation and (or) a change in the system of taxes and fees of the Russian Federation.

Subventions from the federal budget for the exercise of delegated (transferred) powers are also credited to the budget of a constituent entity of the Russian Federation.

The list of regional taxes and fees and the powers of state authorities of a subject of the Russian Federation to establish, change and cancel them are established by the legislation of the Russian Federation on taxes and fees.

To own revenues of local budgets relate:

• - means of self-taxation of citizens;
• – income from local taxes and fees;
• – income from regional taxes and fees;
• – income from federal taxes and fees;
• - gratuitous receipts from other budgets of the budgetary system of the Russian Federation, including subsidies for equalizing the budgetary provision of municipalities, subsidies and other interbudgetary transfers and other gratuitous receipts;
• - income from property owned by the municipality;
• - part of the profits of municipal enterprises remaining after paying taxes and fees and making other obligatory payments, in the amounts established by regulatory legal acts of the representative bodies of the municipality, and part of the income from the provision of paid services by local governments and state municipal institutions, remaining after taxes and fees;
• - fines, the establishment of which, in accordance with federal law, is within the competence of local governments;
• - voluntary donations;
• – other receipts in accordance with federal laws, laws of the constituent entities of the Russian Federation and decisions of local governments.

The composition of own revenues of local budgets may be changed by federal law only in case changes in the list of issues of local importance and (or) changes in the system of taxes and fees of the Russian Federation.

The revenues of local budgets also include subventions provided for the exercise by local self-government bodies of certain state powers transferred to them by federal laws and laws of the subjects of the Russian Federation.

The means of self-taxation of citizens are understood as one-time payments of citizens made to address specific issues of local importance.

The amount of payments in the procedure of self-taxation of citizens is established in absolute terms equal for all residents of the municipality, with the exception of certain categories of citizens, the number of which cannot exceed 30% of the total number of residents of the municipality and for which the amount of payments can be reduced.

The list of local taxes and fees and the powers of local governments to establish, change and cancel them are established by the legislation of the Russian Federation on taxes and fees.

The issues of local importance of a municipal formation include the establishment, change and abolition of local taxes and fees of the corresponding municipal formation (municipal district, urban district, settlement).

Revenues from local taxes and fees are credited to the budgets of municipalities at tax rates established by decisions of representative bodies of local self-government in accordance with the legislation of the Russian Federation on taxes and fees, as well as according to deduction standards.

1. The revenue part of the budget.

Income structure. Taxation system in the Russian Federation: types of taxes, their forms, tax rates. Analysis of the revenue side of the budget of the Perm Territory for 2008. ……………………………………3-10

2. Credit and its functions.

Necessity and essence of credit. loan functions. Basic principles of lending. Forms and classification of credit. Forms of collateral for lending. The structure of the modern credit system…………………………………………………………………………………..11-16

3. References……………………………………………………………………………..17

1. The revenue part of the budget.

Income structure. Taxation system in the Russian Federation: types of taxes, their forms, tax rates. Analysis of the revenue side of the budget of the Perm Territory for 2008.

Budget revenues .

Under budget revenues means funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, its constituent entities and local governments.

Budget revenues are generated from tax and non-tax revenues, as well as gratuitous transfers. The balance of funds at the end of the previous year shall be credited to the budget revenues of the current year.

The main element of government revenues are taxes.

taxes are mandatory contributions to the budget of the corresponding level or to an off-budget fund, made by payers in the manner and on the conditions determined by law.

The main functions of taxation are fiscal and regulatory.

fiscal the function of taxation ensures the collection of funds for the creation of state funds and material conditions for the functioning of the state. Regulatory the function of taxation is aimed at achieving a general market equilibrium, correcting the directions and rates of economic growth, as well as creating social equilibrium through the redistribution of income.

According toArticle 49 of the Budget Code of the Russian Federation , federal budget tax revenues include:

§ federal taxes and fees . Their list and rates are determined by the tax legislation of the Russian Federation, and the proportions of distribution in the manner of budgetary regulation between the budgets of different levels of the budget system of the Russian Federation are approved by the federal law on the federal budget for the next financial year for a period of at least three years, subject to a possible increase in the norms for deductions to budgets of a lower level by next financial year. The period of validity of long-term standards can be reduced only if changes are made to the tax legislation of the Russian Federation;

§ customs duties, customs fees and other customs payments ;

§ state duty in accordance with the legislation of the Russian Federation .

Of the non-tax revenues, the main types are the following:

§ income from property in state and municipal ownership, or from activities ;

§ income from the sale of state and municipal property;

§ income from the sale of state reserves;

§ income from the sale of land and intangible assets;

§ receipts of capital transfers from non-state sources;

§ administrative fees and charges;

§ penalties, compensation for damages;

§ income from foreign economic activity.

Among non-tax budget revenues, a special place is occupied by revenues related to the circulation of budget funds in various segments of the financial market:

· Funds received in the form of interest on balances of budgetary funds in accounts with credit institutions;

funds received from the transfer of state or municipal property on bail or in trust;

funds from the return of state loans, budget loans and loans;

payment for the use of budgetary funds provided to other budgets, foreign states or legal entities on a returnable and paid basis;

income in the form of profit attributable to shares in the authorized capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, its constituent entities or municipalities;

· part of the profit of state and municipal unitary enterprises remaining after the payment of taxes or other obligatory payments.

The system of non-tax revenues also includes financial assistance, gratuitous transfers, fines and other amounts of forced withdrawal.

Financial assistance from the budgets of another level of the budget system is understood as receipts in the form of grants, subventions and subsidies or other irrevocable transfer of funds.

According to the procedure and conditions for enrollment in the composition of budget revenues, they distinguish their own and regulating budget revenues. Own revenues of budgets - types of revenues fixed by the legislation of the Russian Federation on an ongoing basis. These include:

· tax revenues fixed by the legislation of the Russian Federation for the relevant budgets and budgets of state non-budgetary funds;

non-tax funds.

Regulatory budget revenues include federal regional taxes and other payments, which set the standards for deductions to the budgets of the Russian Federation or local budgets for the next financial year, as well as on a long-term basis (at least 3 years).

The execution of the federal budget in terms of revenues is an important part of the process of execution of the federal budget, since the financing of expenditures is carried out as revenues go to the budget. Consequently, if the revenues are not received in full, then the expenses cannot be financed in accordance with the approved budget assignments.

Structure and classification of taxes.

The general principles of building the tax system, taxes, fees, duties and other obligatory payments are determined by Law of the Russian Federation "On the fundamentals of the tax system in the Russian Federation" dated December 27, 1991 N 2118 - 1. The concept of "other payments" includes mandatory contributions to state non-budgetary funds, such as the Pension Fund, the Medical Insurance Fund, and the Social Insurance Fund.

In order to understand the essence of tax payments, it is important to determine the basic principles of taxation. As a rule, they are the same for the taxation of any country and are as follows:

1. The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. the level of income (the principle of equal tension).

2. Every effort should be made to ensure that the taxation of income is one-off. Multiple taxation of income or capital is unacceptable. An example of the implementation of this principle is the replacement of the turnover tax, where turnover was taxed on an increasing curve, with VAT, where the newly created net product is taxed only once until its implementation (the principle of a one-time tax payment).

3. Obligation to pay taxes. The tax system should leave no doubt to the taxpayer about the inevitability of payment (principle of obligation).

4. The system and procedure for paying taxes should be simple, understandable and convenient for taxpayers and economical for tax collection institutions (mobility principle).

5. The tax system must be flexible and easily adaptable to changing social and political needs (principle of efficiency).

6. The tax system should ensure the redistribution of the generated GDP and be an effective instrument of state economic policy.

The modern tax system includes various types of taxes. Attempts to unify taxes, to reduce the number of their types have not yet been successful. Perhaps this is because it is more convenient for governments to levy many smaller taxes instead of one, in which case the tax collections become less visible and less sensitive to the population. With such a wide variety of taxes, bringing them into a certain system acquires important administrative significance. We are talking about the systematization, or classification of taxes, which is the division of taxes into groups according to certain criteria, characteristics and special properties.

The modern theory of taxation and in particular the theory of tax classification solves the following questions:

1. selection of criteria and features in the general tax classification system.

2. on essential features (criteria) when dividing taxes into direct and indirect, general and special, etc.

3. about the status, i.e. about macro- and microsystem classification of taxes. We are talking about the territorial hierarchy of tax revenues to the consolidated budget of the state.

4. The problem of forming tax potential at the level of microeconomics, i.e. the problem of withdrawal, attribution or inclusion of specific elements (rates, benefits, discounts, deductions, etc.) in the taxable base of economic entities.

5. scope of taxes, i.e. on the transfer (relocation), proportionality, progressivity and regressivity of taxes.

According to the mechanism of formation, taxes are divided into two types - into direct and indirect .

Direct taxes These are taxes on income and property. These include: income tax and income tax, property taxes, including taxes on property, including land and other real estate; tax on the transfer of profits and capital abroad and others. They are levied on a specific individual or legal entity.

Indirect taxes - taxes on goods and services. This is a value added tax; excises (taxes directly included in the price of goods or services); for an inheritance; for transactions with real estate and securities and others. They are partially or completely transferred to the price of a product or service.

Direct taxes are difficult to pass on to the consumer. Of these, it is easiest to deal with taxes on land and other real estate: they are included in rent and rent, the price of agricultural products.

Indirect taxes are passed on to the final consumer depending on the degree of elasticity of demand for goods and services subject to these taxes. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the smaller part of the tax is shifted to the consumer, and the larger part is paid from profits.

As you know, earlier in financial science, when dividing taxes into direct and indirect, three criteria were used: according to solvency, the method of taxation and collection, and on the basis of transfer. Today, in modern conditions, these criteria for making effective management decisions in the field of taxation are insufficient. The entire set of taxes, duties and other payments is grouped according to 12 features, but, apparently, this is not the limit.

Differences in taxes also depend on the nature of taxable income and expenses. The nature of these incomes and expenditures, therefore, may also be a feature of tax classification. Of particular importance is the differentiation (classification) of taxes according to the source of taxation: production costs (cost); profit; gross profit; total income; net income, capital, etc.

Taxes also differ depending on who collects them and what budget they go to, what purpose they have. For these reasons, taxes are accordingly subdivided into state and local , general and special . Despite the importance of these criteria and features, when classifying taxes in financial and analytical practice, the division of the entire set of taxes into two groups is still used: direct and indirect .

Taxes can be collected in the following ways:

1) cadastral - (from the word cadastre - table, directory) when the tax object is differentiated into groups according to a certain attribute. The list of these groups and their characteristics is recorded in special directories. Each group has its own tax rate. This method is characterized by the fact that the amount of tax does not depend on the profitability of the object.
An example of such a tax is the tax on vehicle owners. It is charged at a fixed rate based on the capacity of the vehicle, regardless of whether the vehicle is in use or idle.

2) based on the declaration . Declaration - a document in which the taxpayer calculates income and tax from it. A characteristic feature of this method is that the payment of tax is made after the receipt of income and by the person receiving the income. An example is income tax.

3) at the source. This tax is paid by the person paying the income. Therefore, the payment of tax is made before the receipt of income, and the recipient of income receives it reduced by the amount of tax.
For example: personal income tax. This tax is paid by the enterprise or organization for which the individual works. Those. before paying, for example, wages, the amount of tax is deducted from it and transferred to the budget. The rest is paid to the employee.

The types of taxes also differ depending on the nature of the tax rates. .

tax rate the percentage or share of funds payable is called, or more precisely, the amount of tax per unit of the object of taxation (per ruble of income, per car, per ruble of property, etc.).

Depending on the tax rates, taxes are divided into: proportional, progressive and regressive .

The tax is called proportional , if the tax rate is unchanged, does not depend on the amount of income, on the scale of the object of taxation. In this case, one speaks of fixed tax rates per unit of the object.

At progressive tax tax rate The tax rate increases as the value of the object of taxation increases.

Bid regressive tax, on the contrary, decreases as the object of taxation increases. A regressive tax is introduced to stimulate the growth of income, profits, and property.

The tax rate may depend on the category to which the payer belongs, on what social group the citizen belongs to, or what size group the enterprise belongs to, but it does not and in principle cannot depend on who exactly pays directly.

The fixed size of rates and their relative stability contributes to the development of entrepreneurial activity, as it facilitates the forecasting of its results.

Law "On the fundamentals of the tax system in the Russian Federation" introduced a three-tier system of taxation of enterprises, organizations and individuals.

First level These are Russian federal taxes. They operate throughout the country and are regulated by all-Russian legislation, form the basis of the federal budget revenues and, since these are the most profitable sources, they support the financial stability of the budgets of the subjects of the Federation and local budgets.

Second level taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts or regional taxes. Regional taxes are established by the representative bodies of the subjects of the Federation, based on the all-Russian legislation. Some of the regional taxes are generally obligatory on the territory of the Russian Federation. In this case, the regional authorities regulate only their rates within certain limits, tax incentives and the collection procedure.

Third level local taxes, that is, taxes of cities, regions, towns, etc. The concept of "district" from the point of view of taxation does not include an area within the city. The representative bodies (city dumas) of the cities of Moscow and St. Petersburg have the authority to establish both regional and local taxes.

As in other countries, the most profitable sources are concentrated in the federal budget. The federal ones include: value added tax, income tax of enterprises and organizations, excises, customs duties. These taxes form the basis of the state's financial base.
The greatest incomes to regional budgets are brought by the property tax of legal entities. Basically, this corresponds to world practice, with the difference that in most countries there is no distinction between the tax on the property of legal entities and the tax on the property of individuals.

Among local taxes, large revenues are provided by: personal income tax, personal property tax, land tax, and a large group of other local taxes.

The budget structure of the Russian Federation, like many European countries, provides that regional and local taxes serve only as an addition to the revenue side of the respective budgets. The main part in their formation is deductions from federal taxes.

fixed and regulating taxes in full or in a firmly fixed percentage on a long-term basis go to lower budgets. Taxes such as stamp duty, state duty, tax on property that passes by inheritance or donation, having federal status, are usually fully credited to local budgets.
The income tax of enterprises and organizations is divided between the federal, regional and local budgets.

excises , value added tax, personal income tax are distributed among the budgets, and depending on the circumstances, including the financial situation of individual territories, the percentage of deductions may vary. The standards are approved annually during the formation of the federal budget.

Maneuvering tax rates, benefits and fines, changing the terms of taxation, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to solving problems that are urgent for society. A good example is to promote the development of small businesses, to support them in every possible way.

Analysis of the revenue part of the budget of the Perm Territory for 2008

According to the Law of the Perm Territory On the Budget of the Perm Territory for 2008, the regional budget revenues were initially approved in the amount of 57,092.8 million rubles.
As a result of adjustments during the year, the initially approved income plan was increased by RUB 18,500.6 million, or 32.4%, and amounted to RUB 75,593.4 million.
The regional budget for 2008 was actually executed in terms of income by 85,962.2 million rubles, which is 113.7% of the revised budget and 150.6% of the originally approved budget.
The expenses of the regional budget were initially approved in the amount of 59,409.6 million rubles. Amendments and additions to the law on the budget were made four times. The Perm authorities saved on the social sphere and housing and communal services. Here are some of the income: INCOME TAXES, INCOME amounted to 47 116 064,1 (107.9% of the plan), PROPERTY TAXES - 7 260 471,7 (97.3% of the plan), INCOME FROM BUSINESS AND OTHER INCOME-GENERATING ACTIVITIES - 1 337 208,5 (88.7% of the plan), INCOME TAX OF ORGANIZATIONS - 32,714,834.2 (120.9%) and others.

Main conclusions :

1. Budget revenues are generated from tax and non-tax revenues

2. Taxes provide the state with the financial resources necessary for the development of the country's public sector. Taxes can act as an effective financial regulator. The state redistributes tax revenues (revenues) collected in the budgets in favor of programs that require funding.

3. Russia has a three-tier system of taxation, including federal taxes, taxes of constituent entities of the Russian Federation, and local taxes. The three-level system of taxation most rationally and rigidly assigns certain taxes to the administration of each level so that the funds that ensure its activities directly go to the appropriate treasury.

2. Credit and its functions. Necessity and essence of credit. loan functions. Basic principles of lending. Forms and classification of credit. Forms of collateral for lending. The structure of the modern credit system. Credit is the provision of goods or money on credit (in installments). As a rule, the loan is granted with the payment of interest. Credit is an integral element of commodity-money relations. The appearance of credit is closely connected with the sphere of exchange, where the owners of products (goods) confront each other in the market, as owners who are ready to enter into trade and economic relations. The possibility of development and the emergence of credit is also closely related to the turnover and circulation of capital. During the process of movement of working and fixed capital, resources are released. In the production process, means of labor are used for a long time, the cost of which is transferred to the cost of finished products in parts (parts). Gradually, the value of fixed capital is restored in monetary form, which leads to the fact that the funds that are released during the process of movement of working and fixed capital are deposited in the accounts of the enterprise. At the same time, there is a need to replace worn-out means of labor and rather large expenses at a time. Credit relations in the modern economy are based on a certain methodological basis. One of its elements are the principles that are strictly observed in the practical organization of any operation in the modern market of loan capital. These principles were formed at the time of the emergence of credit, and later found their distribution in national and international credit legislation. The credit market appeared due to the seasonality of production, when some organizations had excess funds, while other organizations lacked these very funds. This gave rise to the emergence of credit relations. There are the following types of loans: commercial loan- this is one of the very first forms of credit relations in the economy, which gave rise to the circulation of bills and actively contributed to the development of non-cash money circulation ... Bank loan- this is one of the most common forms of credit relations in the economy today. The object of credit relations in the economy in terms of a bank loan is the process of transferring money directly to a loan ... consumer credit- one of the targeted forms of lending to individuals ... State credit - with this type of lending, the state through the Central Bank provides loans, acting as a creditor ... International credit- this is a form of lending, considered as a set of credit relations that operate at the international level, the participants of which are transnational financial and credit organizations (for example, IBRD, IMF, etc.), as well as the governments of these countries and individual legal entities ... usurious loan is a specific form of lending. Abroad, it is considered only in historical terms. In modern times in Russia, this form of lending has become widespread. Credit functions Among the functions of the loan are the following: Loan repayment This principle expresses the need to return the financial resources received from the lender in a timely manner, after their use by the borrower is completed. This principle finds its practical expression in the repayment of a loan by transferring the necessary amount of money from the borrower's account to the funds of the credit institution that provided the loan (creditor). Loan maturity This principle reflects the need to return borrowed funds not at any time acceptable to the borrower, but within the time period that was determined by the lender and was fixed in the loan agreement, or in a document replacing it. Loan payment. Loan interest This principle reflects the need not only for the direct and complete return of credit resources by the borrower to the lender, but also for payment for the right to use them. The economic essence of such a payment for a loan is reflected in the distribution of the profit received through the use of borrowed resources between the borrower and the lender. Loan security This principle reflects the need to ensure the protection of the property interests of a credit institution (creditor), in case of a possible violation by the borrower of the obligations that he has assumed and finds practical expression in such forms of lending as lending against financial guarantees or lending against property. redistributive function The loan capital market in a market economy acts as a kind of "pump" that pumps out temporarily free financial resources from one area of ​​economic activity and redirects these "pumped out" financial resources to other areas of economic activity, providing higher profits. Accelerating the concentration of capital The process of concentration of capital is one of the necessary conditions for the stability of economic development and is a priority goal of any business entity. Real help to solve this problem is provided by borrowed funds, which can significantly expand the scale of production and provide additional profit. Acceleration of scientific and technological progress Scientific and technological progress has become one of the determining factors in the economic development of any individual business entity, and the state as a whole. Goals and objectives of lending Credit plays a specific role in the economy: it not only ensures the continuity of production, but also accelerates it. Credit helps to save distribution costs. This is achieved through: a) reducing costs, but manufacturing, issuing, accounting and storing banknotes, because it means that part of the cash turns out to be unnecessary; b) accelerate the circulation of funds, multiple use of free funds; c) reduction of reserve funds. The role of credit in different phases of the economic cycle is not the same. In the context of economic recovery, sufficient economic stability, credit acts as a growth factor. By redistributing huge cash and commodity masses, credit feeds enterprises with additional resources. Its negative impact can, however, manifest itself in conditions of overproduction of goods. This effect is especially noticeable in terms of inflation. The new means of payment entering into circulation by means of credit increase the already surplus mass of money necessary for circulation. Credit, regardless of its social side, performs certain functions, such as regulation of the volume of total money turnover, redistribution of funds on the terms of their subsequent return, accumulation of temporarily free funds. The following forms of credit are mainly implemented on the market: a) commercial; b) banking; c) consumer; d) mortgage; e) state; e) international. They differ from each other in the composition of participants, the object of loans, dynamics, interest rate, area of ​​operation, etc. Forms of collateral for lending. The economic basis for the repayment of a loan is the circulation and turnover of the funds of the participants in the reproduction process, as well as the laws of the functioning of the loan. However, the presence of an objective economic basis for repaying a loan does not mean that this process is automatic. Only targeted management of the movement of the loaned value makes it possible to ensure its safety, the equivalence of the loaned and returned value. Since two entities are involved in a credit transaction - a lender and a borrower, the mechanism for organizing a loan repayment takes into account the place of each of them in the implementation of this process. The lender, providing a loan, acts as an organizer of the credit process, protecting his interests. Based on an objective economic basis, the lender chooses such areas for investing borrowed funds, the quantitative parameters of the loan, the methods of its repayment, the terms of the credit transaction, under which the prerequisites would be created for the timely and full return of the loaned value. However, the reverse movement of this value depends on the creditworthiness of the borrower using it in his turnover, on the general economic situation on the money market. A credit transaction implies the emergence of an obligation of the borrower to repay the corresponding debt. Specific practice shows that the presence of an obligation does not mean a guarantee and timely return. The emergence of inflationary processes in the economy can cause the depreciation of the amount of the loan, and the deterioration of the borrower's financial condition - a violation of the terms of the loan repayment. Therefore, the international experience of banks has developed a mechanism for organizing the return of a loan, including: a) the procedure for repaying a particular loan at the expense of proceeds; b) legal consolidation of its repayment procedure in the loan agreement; c) the use of various forms of ensuring the completeness and timeliness of the reverse movement of the loaned value. The form of securing the repayment of a loan is a specific source of repayment of the existing debt, the legal registration of the creditor's right to use it, and the organization of the bank's control over the sufficiency and acceptability of this source. For financially stable enterprises that are first-class clients of the bank, legal consolidation in the loan agreement of the repayment of loans at the expense of incoming proceeds seems to be quite sufficient. In this case, a purely trusting relationship develops between the bank and the borrower, which implies the fulfillment by the borrower of its obligations to repay loans without providing any additional guarantees. In all cases, there is a need to have additional guarantees for the repayment of the loan, which requires the search for secondary sources. These include: pledge of property and rights, assignment of claims and rights, guarantees and guarantees, insurance. The use of secondary sources of loan repayment is a laborious and lengthy process. The effectiveness of existing forms of securing the repayment of a loan depends on the effectiveness of the legal mechanism, the literacy of the legal and economic content of the relevant documents, and compliance with the business ethics of guarantors of payment obligations. The creation of a system of guarantees for a lender (bank) of timely repayment of a loan is of particular relevance in Russia due to the instability of the financial condition of many borrowers, insufficient experience in market conditions of businessmen, bankers, and lawyers. The structure of the modern credit system Modern credit system- this is a combination of various financial institutions operating in the loan capital market and carrying out the accumulation and mobilization of money capital. The modern credit system, which is the main element of the loan capital market, consists of the following institutional links or tiers. Central Bank, state and semi-state banks. 2. Banking sector: commercial banks; savings banks; investment banks; mortgage banks; specialized commercial banks. 3. Insurance sector: Insurance companies; pension funds. 4. Specialized non-bank credit and financial institutions: investment companies; financial companies; charitable foundations; trust departments of commercial banks; savings and loan associations; credit unions. In most countries, there is a two-tier system, represented by the national bank and the commercial banking system. Banks are the main link in the credit system. The totality of various types of banks and banking institutions in their interconnection constitutes the banking system - an integral part of the credit system. The current structure of the credit system of the Russian Federation is approaching the model of the credit system of industrialized countries. But the point is that the third tier is the weakest link in the new credit system. It is represented mainly by insurance companies, while the development of other types of specialized credit institutions requires the full functioning of the capital market and its second element - the securities market. The creation of the latter is possible only under conditions of relatively wide privatization of state property. This is what should stimulate the development of the third tier of the credit system. Main conclusions: Credit is one of the most important categories of economic science. Speaking about this topic, one cannot fail to mention the problems that our economy faces in the transition period to a real market mechanism of functioning (banking crisis), which requires more radical transformations in the monetary sphere. The most characteristic features of the credit sphere are the oversaturation of the turnover of means of payment, the loss of the purpose of the loan. In it is necessary to pay great attention to the problem of credit, since the economic condition of the country largely depends on the state of the monetary system. Therefore, it is necessary to take into account the experience gained by developed countries in this area. It is necessary to reform the entire credit system (and not only), aimed at creating credit institutions on a joint-stock basis, developing new forms of credit in our country, such as consumer, commercial, various forms of rent, in particular leasing. This will accelerate the development of our country's economy and make it more efficient.
Bibliography: 1. Banks and banking operations: Textbook for universities / Zhukov E.F., Maksimova L.M. and others, - M.; Banks and exchanges, UNITI, 1998. 2. Newspaper "Capital WEEKLY" No. 22, 06/24/2009. 4.Finance. Money turnover. Credit/Drobozina L.A. etc.-M.: Finance, UNITI, 2000. 5. Finance, money circulation and credits./Troshin A.N., Fomkina V.I. - M., 2000. 6. Tyutyunnik A.V. Banking. / M.: Finance and statistics, 2005.

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