The mechanism of formation of the federal budget of the Russian Federation. The mechanism of formation of the federal budget of the Russian Federation Budget execution

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Budget revenues are a centralized fund Money formed by distributing part of the national income to perform the functions of the state. Finance: Textbook / Edited by Drobozina L.A. - With. 153

The federal budget of the Russian Federation is essentially the main financial plan of the state, approved by the Federal Assembly (adopted by the State Duma and approved by the Federation Council) in the form of a federal law.

The revenues of the federal budget in terms of economic content are monetary relations arising between the state and individuals and legal entities in the process of formation of funds of funds coming to the disposal of the authorities.

The revenue part of the federal budget consists of the following federal taxes and fees:

corporate income tax;

value added tax;

· excises on certain groups and types of goods (alcohol products, tobacco products, gasoline and various fuel products, cars, motorcycles and other excisable goods);

tax on the extraction of minerals;

Fees for the use of water facilities biological resources;

· water tax;

state fees (with the exception of state fees payable to the budgets of the constituent entities of the Russian Federation and local budgets);

· income tax individuals.

Federal budget revenues also include income from foreign economic activity and profits. Central Bank Russian Federation, remaining after taxes and other obligatory payments.

The drafting of the federal budget is the responsibility of the Government of the Russian Federation; the Ministry of Finance of the Russian Federation is directly involved in drafting the federal budget.

The draft federal budget is drawn up in the manner established by the Government Russian Federation, based on:

· the budget message of the President of the Russian Federation;

forecast of social economic development;

main directions of the budgetary and tax policy;

· state target programs.

The budget message of the President of the Russian Federation determines the budget policy and priority areas in the preparation of the draft federal budget for the next fiscal year and planning period.

The President of the Russian Federation, in his address to both chambers of the Federal Assembly, noted the goals to be achieved in the coming period of 2014-2016:

1) it is necessary to ensure the stability and balance of the budget system, to guarantee the fulfillment of the social obligations of the state;

2) it is necessary to significantly optimize the structure of the budget, identify reserves and redistribute them in the interests of strategic objectives (the share of those expenses that have the greatest effect on economic growth and social development);

3) optimization of the structure of federal budget expenditures;

4) development of program-target methods of management;

5) making decisions that ensure the balance and transparency of the pension system;

6) creation of new mechanisms for financing infrastructure development;

7) development of the tax system and increasing its competitiveness (simplify the procedure for paying taxes and make it more convenient for both individuals and entrepreneurs)

8) strengthening the system of interbudgetary relations (it is necessary to have more coordinated interaction between budgets of different levels, openness in interbudgetary relations, which will allow various departments to more clearly organize joint work to strengthen economic power countries);

9) increasing the transparency of budgets and the budget process.

The President of the Russian Federation in his budget message noted the need to complete the development of the Budget Strategy for the period up to 2030 as soon as possible.

The forecast for the socio-economic development of the Russian Federation is developed and approved by the Government of the Russian Federation for a period of at least three years.

The forecast of federal budget revenues for 2014-2016 is made on the basis of scenario conditions for the functioning of the economy of the Russian Federation and the main parameters of the forecast of the socio-economic development of the Russian Federation for 2014 and the planned period of 2015 and 2016, approved by the Government of the Russian Federation.

The revenues of the federal budget are forecasted on the basis of the forecast of socio-economic development, in the conditions of the current on the day the draft law on the federal budget is submitted to the legislature.

The development of the draft federal budget for 2014 and for the planned period of 2015 and 2016 is based on the results achieved in recent years budget policy, as well as promising directions development of the budget system, aimed at increasing the level of budget balance and reducing the deficit.

The main indicators used to forecast federal budget revenues for 2014-2016 are presented in Table 2.1.

Table 2.1 - Key indicators used to forecast federal budget revenues

The income forecast was formed taking into account changes in tax, budget and customs legislation (Table 2.2).

Table 2.2 - Changes in the revenue base of the federal budget due to changes in the legislation of the Russian Federation (billion rubles)

Together, these changes will lead to an increase in the forecast volume of federal budget revenues in 2014 by 142.8 billion rubles (0.2% of GDP), in 2015 - by 197.3 billion rubles (0.2% of GDP), in 2016 - by 389.8 billion rubles (0.4% of GDP).

Table 2.3 presents the forecast for the main revenues of the federal budget for 2014-2016.

Table 2.3 - Structure of federal budget revenues (billion rubles)

Based on table 2.3, a graphical representation of the dynamics of the income structure was compiled - fig. one.

Rice. one.

Thus, in fig. 1 shows an increase in both oil and gas and non-oil and gas revenues over the period from 2013 to 2016.

On fig. 2 shows the structure of oil and gas revenues for 2013-2016.

Rice. 2.

The decrease in the projected receipt of oil and gas revenues as a percentage of GDP in 2014-2016 compared to 2013 is expressed by a decrease in export prices for natural gas, the volume of oil and combustible natural gas production, the volume of exports of natural gas and goods formed from oil, as well as more slow compared to the pace GDP growth the rate of growth in the price of Urals oil, the exchange rate of the US dollar against the ruble and the volume of oil exports.

Figure 3. A graphical representation of the dynamics of the structure of non-oil and gas revenues for 2013-2016 is presented.

Rice. 3.

The decrease in non-oil and gas revenues of the federal budget to GDP in 2014-2016 compared to 2013 is mainly due to the projected decrease in value added tax on goods imported into the territory of the Russian Federation and import customs duties due to lower rates compared to 2013. GDP growth by the growth rate of import volumes and the US dollar exchange rate against the ruble, as well as a decrease in the weighted average import tariff rates.

In accordance with federal law dated 02.12.2013 No. 349-FZ "On the federal budget for 2014 and for the planned period of 2015 and 2016" the forecast volume of federal budget revenues was approved in the amount of: 2014 - 13,570 billion rubles, which will be 18.5% GDP, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 615 billion rubles; 2015 - 14,564 billion rubles, which will be 19.8% of GDP, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 384 billion rubles; 2016 - 15,905 billion rubles, which will be 21.6% of GDP, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 381 billion rubles.

The revenue part of the federal budget for 2014 and the planned period of 2015 and 2016 formed in the face of a reduction in previously forecasted revenues. In past periods, unjustified by accurate calculations, the amount of federal budget revenues was less than what was written in the draft federal budget for the reporting and planning period. As a result, the openness of the budget is reduced and the non-receipt of revenues in full is reflected in the fact that the expenditure part of the federal budget cannot be fully executed.

Table 4 continued

For the period 2014 - 2016 expenditures of the federal budget of the Russian Federation increased, and the increase occurred in all the years under study.

Social policy has had the greatest impact, it has the biggest specific gravity throughout the study period: in 2014 - 3833.1 billion. rub. (28.7%), in 2015 - 3452.4 billion rubles. (23.28%), in 2016 - 4265.3 billion rubles. (27.31%).

The article "National Defense" also had a significant impact on the increase in budget expenditures. Expenses on it increased over the entire period chosen for the study: in 2014 - 2103.6 billion rubles. (15.8%), in 2015 - 2479.1 billion rubles. (16.7%), in 2016 - 3181.4 billion rubles. (20.4%).

Judging by these data, it can be concluded that national defense is one of the priority areas in general expenses state, since the activities of the defense of the country are an important factor strengthening its independence and power.

The smallest expenditures were made on environmental protection: in 2014 - 24.3 billion rubles. (0.2%), in 2015 - 46.4 billion rubles. (0.31%), in 2016 - 49.7 billion rubles. (0.3%). Despite the fact that they occupy the smallest share, it can be noted that the costs for 2014-2016. gradually increase. Every day the state of the environment is deteriorating, so the state must continue the trend towards increasing spending on its protection.

An analysis of the dynamics of budget expenditures is presented in Table 5.

Table 5

Dynamics of federal budget expenditures for the period 2014 – 2016

Table 6 continued

The data from Table 5 is presented visually with the help of a graph (Fig. 2).

Rice. 2. Dynamics of federal budget expenditures for the period 2014 – 2016

Comparing 2014 and 2015 it was revealed that the most increased spending on the national economy, namely 1213.6 billion rubles. (66%), but when comparing 2015 and 2016. there was a decrease in expenses by 738.7 billion rubles. (24%). Thus, for the period 2014-2016. the increase was not the largest - namely, by 474.9 billion rubles. What cannot be said about national defense spending, during the entire study period they showed a stable increase: for the period from 2014 to 2015. there was an increase of 375.5 billion rubles. (18%), for the period 2015-2016. -702.3 (28%), thus, for the entire period of time chosen for the study (2014-2016), expenses increased by 1,077.8 billion rubles. and amounted to 3181.4 billion rubles.

Despite this, spending on social policy was the largest, although for the period 2014-2015 they were reduced by 380.8 billion rubles. rub. (10%), they showed an increase in 2015-2016 - 812.9 billion rubles. (24%), amounting to 4265.3 billion rubles in 2016. and thus, among the expenses incurred, they took first place.

During the period from 2014 to 2016, spending on national security and law enforcement activities. In 2014-2015, by 24.6 billion rubles. (1%) there was a slight increase, but in 2015-2016. there was a reduction of 120.6 billion rubles. (6%). Thus, over the entire period, expenses decreased by 96 billion rubles.

• BALANCED BUDGET
• FEDERAL BUDGET
• FEDERAL BUDGET INCOME
• FEDERAL BUDGET EXPENDITURES

The task of ensuring a balanced budget is the most important for the state in the implementation economic policy. This article is subject to consideration and analysis of the income and expenditure of the federal budget for the period 2013-2017.

• The role of federal taxes in the tax system of the Russian Federation
• Use of public-private partnership mechanisms for the development of public infrastructure
• Ways to strengthen the revenue side of the Federal Budget of the Russian Federation

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

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

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

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

An increase in revenues leads, first of all, to an imbalance in the budget, so the only way to strengthen the budget is to reduce federal spending. To improve this situation, the Ministry of Finance proposes to change the composition of the use of sovereign funds and use more borrowed funds (about 1,005 billion rubles), which is almost twice as much as borrowing in 2016.

It is planned to use 1,150 billion rubles to finance the budget deficit. from Reserve Fund, as a result of which these funds will be spent. In this situation, it is necessary to use the National Wealth Fund, from which the Ministry of Finance wants to spend 660 billion rubles. during 2017 to cover the deficit. Replenishment of sovereign funds until 2020 is not planned.

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

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

According to the table, it can be seen that during the period under review there is an increase in income. Let us consider the federal budget revenues from the point of view of tax and non-tax revenues. Quite a long period of time tax income make up the bulk of all federal budget revenues. So, for the period 2013-2017. their volume is more than 50%, while this share has increased significantly over the period under review by 10.6 percentage points. This fact indicates that the state, solving its socio-economic tasks, has decided to replenish the financial base through tax revenues, including mineral extraction tax, income tax, excises, VAT, etc. Non-tax revenues also play a significant role in the formation of the federal budget, despite the fact that for 2013-2017. their share decreased by almost 11.5%. This decrease can be explained by a decrease in income from foreign economic activity. This trend is not accidental, given the relatively restrained policy of Russia in the world market, since at the moment the state is striving to develop the domestic market.

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

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

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

Thus, we can sum up that the budget imbalance still exists, and according to the Ministry of Finance of the Russian Federation, by 2020 the deficit should decrease to 1.2%. In terms of the population, the state needs to improve its health and education policies and pay more attention to the social aspects of the development of the state.

Bibliography

1. State and municipal government: Textbook / Ed. N.I. Zakharova [Text]. - M.: INFRA - M, 2015. - 278 p.
2. Romanovsky M.V., Vrublevskaya O.V. budget system Russian Federation: A textbook for university students studying in economic specialties. 4th ed., - St. Petersburg: Peter, 2015. - 576 p.
3. Siraeva R.R. Controlling the execution of the budget component budgetary process /R.R. Siraeva, G.F. Garifullina // Socio-economic development modern society in the conditions of modernization: materials of the International scientific-practical conference. - Saratov, 2016. - S. 158-159.
4. Official website of the Ministry of Finance of the Russian Federation / Monthly information on the execution of the federal budget (data from January 1, 2011) [ Electronic resource]: http://minfin.ru/ru/

• Indutenko Antonina Nikolaevna, Candidate of Sciences, Associate Professor, Senior Lecturer
• Shaposhnikova Vladislava Sergeevna, student
• Belgorod State University

• MODERN FINANCIAL ACTIVITIES OF THE STATE
• FEDERAL BUDGET
• FEDERAL BUDGET INCOME

The article is devoted to the issues of tax and non-tax revenues of the federal budget. Also, data on the receipt of federal budget revenues are presented and analyzed, an analysis of the dynamics of revenues for 2014-2016 is made. And in conclusion, a list of measures to strengthen the revenue side of the federal budget of the Russian Federation in the conditions of modern economic development of the state is given.

• Features of the implementation of the budget policy of Russia at the present stage
• Analysis of the composition, dynamics and structure of the household budget
• The budget of the compulsory medical insurance fund of the Russian Federation: problems of formation and execution
• The Russian Federation in the system of international financial relations
• Problems of organizing municipal finances and ways to overcome them in European countries

The global financial crisis and the currently unfavorable external economic and political situation in the world have significantly reduced the stability of the budgetary system of the Russian Federation, which has led to a shortage of revenues to the federal budget.

Income planning is essential part the state budget process. The quality of budget policy in general and the volume of budgetary obligations assumed by the state in particular depend on the accuracy of budget revenue planning.

The financial flows of the state, the totality of its obligations and sources of their financing are reflected in the federal budget - the most important financial document countries.

The structure of budget items testifies to the priority directions of Russia's development and the socio-economic level of the country. The revenue part of the budget reflects the funds received by the budget, which will be used to cover budget expenditures.

At the moment, the problem of ensuring the balance and stability of the federal budget, as well as the stability of revenues to the federal budget, poses the main task for the Government of the Russian Federation to ensure the best balance between revenues and expenditures of budgets of all levels and minimize their deficit. As a result, the question of finding ways to strengthen the revenue side of the federal budget is quite relevant.

In order to develop an effective set of measures to strengthen the revenue side of the federal budget, it is necessary to initially analyze the structure and dynamics of revenues. Further, the articles of federal budget revenues for 2014-2016 will be analyzed, which will serve as a basis for determining further main strategic directions in relation to the formation of the federal budget revenues. Data analysis is presented in table 1 "Dynamics of tax revenues of the federal budget for 2014-2016"

Table 1. Dynamics of receipt of tax revenues of the federal budget for 2014-2016

According to the table, we see that in 2016, compared to 2014, revenues in general decreased by 7% or 1,036.5 billion rubles. This was due to a 5% reduction in the MET on oil, the decrease amounted to 121.5 billion rubles, and non-tax assets. At the same time, all other tax revenues increased. Income tax, for example, increased by 79.9 billion rubles or 19.4%, VAT increased by 639 billion rubles, the severance tax on gas also increased by 3%, which amounted to 11 billion rubles. Also, the state duty increased by 4% and personal income tax receipts increased by 8%, the increase amounted to 0.8 billion rubles. An indicator that remained unchanged in 2016 compared to 2014, despite the fact that it slightly increased in 2015, is the water tax. Proceeds from it amount to 2.2 billion rubles.

Also, non-tax revenues, presented in Table 2 “Dynamics of receipt of non-tax revenues of the federal budget for 2014-2016”, also affect revenues in general.

Table 2. Dynamics of receipt of non-tax revenues of the federal budget for 2014-2016

In general, in 2016 one can see the following picture of non-tax revenues, it can be seen that revenues are quite different in their volumes and there are sharp jumps. That is, some indicators are greatly increased, by 2-5 times, and some, on the contrary, are reduced by half.

In 2016, two indicators increased very strongly, these are income in the form of profit on shares in the authorized capitals of business partnerships or companies of the Russian Federation, the increase amounted to 698.7 billion rubles, or it grew 4 times, as well as 5 times or 111.5 billion rubles, other non-tax revenues increased.

Also, a significant increase occurred with an indicator that increased by almost 3 times or by 838 billion rubles, this is income from the use of state or municipal property. It can be noted that such a big jump occurred in 2016, since in 2015, the increase was quite insignificant. Approximately at the same level are income from the sale of material and intangible assets, which in 2016 increased by 2.3 times or by 51 billion rubles.

As for the decrease in indicators in 2016, this can include income from foreign economic activity and customs duties. These two indicators decreased by approximately 2,700 billion rubles, or 55%. Other indicators in 2016 changed insignificantly.

This year, the slowdown that began in Russian economy back in 2013, continues, with economic situation has not improved much compared to previous years. The macroeconomic parameters that were obtained in fact differ significantly from the forecast indicators, which significantly affects the results of budget execution of the budget system of the Russian Federation.

In conditions of insufficient budgetary resources, the most important direction in the implementation of the budget strategy is to increase federal budget revenues. To do this, it is necessary to clarify approaches to strengthening the revenue side of the federal budget of the Russian Federation and to carry out a number of measures that will contribute to this.

Such activities include:

• it is necessary to harmonize the order of formation and composition budget reporting, statistical and tax reporting, ensuring their comparability in sectoral and territorial aspects;
• the list of taxes and tax benefits should be periodically updated and updated;
• to form a regulatory framework that will regulate the creation and maintenance of a register of revenue sources of budgets of the budget system of the Russian Federation;
• establish uniform rules for the formation primary documents on revenues of the budgets of the budgetary system of the Russian Federation, details and forms of orders for the transfer of these funds, as well as payments for state and municipal services and services;
• determine the structure and rules for the formation of identifiers of the payer, recipient, accrual, and other identifiers that allow unambiguous identification of the payment.

Bibliography

1. Zharkovskaya, E.P. Finance [Text]: tutorial/ E.P. Zharkovskaya, I.O. Arends.-M.: Omega-L, 2016. - 400 p.
2. Lykova, L. N. Taxes and taxation [Text]: textbook and workshop for bachelors / L. N. Lykova. - M.: Yurayt Publishing House, 2015. - 353 p.
3. Polyak G.B. The budget system of Russia [Text]: textbook / G. B. Polyak. - M.: UNITI-DANA, 2015. - 212 p.