THE ROLE OF INTERBUDGET SUBSIDIES IN THE DEVELOPMENT OF THE SUBJECTS OF THE RUSSIAN FEDERATION
Fedintseva Elena Olegovna
5th year student, Department of State and Municipal Finance, Financial University under the Government of the Russian Federation, Moscow
Terekhova Tatyana Borisovna
scientific director, st. teacher,Financial University under the Government of the Russian Federation, Moscow
AT modern world many states face the challenge of providing financial assistance to the subnational level budget system. Such assistance can be realized through various forms of intergovernmental transfers. Yes, in Russian Federation the redistribution of funds between the budgets of the budget system can be carried out in the form of grants, subsidies, subventions, or in the form of other interbudgetary transfers.
Interbudgetary transfers differ in terms of purpose and terms of provision. Grants are aimed at equalizing budgetary security, subsidies - for shared financing of targeted expenses, and subventions - for financing delegated powers.
The target nature of subsidies implies the allocation of funds at the disposal of specific recipients with an indication of the purposes for their use, and equity financing is aimed at motivating the recipient of funds to accept and fulfill properly co-financed spending obligations. It should be noted that the goals of providing subsidies are determined on the basis of the principles of achievability, finiteness, and also - stimulating transformations in a certain area, in accordance with the conditions for expanding the independence and responsibility of the regions of the country for the effectiveness of the use of subsidies.
The provision of financial assistance is predetermined by the need to smooth out the imbalance between the amount of income and expenditure in the subjects of the country. It should be noted that average level budget security in Russia is 1.000, the value of the indicator ranges in 2014 from 0.570 in the Chukotka Autonomous Okrug to 2.585 in Moscow (Table 1), most regions are subsidized, since the amount of expenses prevails over the volume of their own income.
Table 1.
Minimum and maximum value of the level of estimated budgetary security in 2014
The primary task of providing interbudgetary transfers is to equalize the budgetary provision of the regions and stabilize the imbalance in the levels of their socio-economic development. In this regard, it is necessary to determine which types of interbudgetary transfers should dominate. There are many approaches to solving this problem.
Currently, there is a reduction in interbudgetary subsidies (Table 2) in favor of grants and subventions, however, they remain a tool through which the promotion of national priorities at the regional and local levels is carried out. The most significant is the role of subsidies in the implementation of various government programs in particular in regional development programs.
Table 2.
Structure of interbudgetary transfers from the federal budget to the budgets of the constituent entities of the Russian Federation in 2015-2017, billion rubles
|
No. p / p. |
Index |
2015 |
2016 |
2017 |
||
|
% to prev. year |
% to prev. year |
|||||
|
including |
||||||
|
Subsidies |
||||||
|
Subventions |
||||||
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Other intergovernmental transfers |
||||||
In the context of program-targeted budgeting, the issues of evaluating the efficiency and effectiveness of the distribution and use of budgetary funds are of particular relevance. Therefore, the analysis of the effectiveness and use of subsidies becomes importance. At the moment, the issues of providing and using intergovernmental subsidies are considered regardless of the goals of regional development policy. Only an integrated approach to solving the issues of assessing the provision and use of interbudgetary subsidies can ensure the implementation of the basic principles of the budget system of the Russian Federation, such as the efficiency of the use of budgetary funds, transparency, budget reliability, targeting and targeted nature of budgetary funds.
In addition, there is no single methodological approach to assessing the effectiveness and efficiency of subsidies. In our opinion, the mechanism for providing subsidies should be analyzed by examining government programs that are financed, including through subsidies. It is worth noting that the use of intergovernmental subsidies is successful and effective under the conditions of a well-thought-out direction for the use of funds, control and monitoring of the directions for the use of attracted resources and a properly developed system for evaluating the effectiveness of the results obtained.
AT public sector a number of unresolved problems remain, such as the lack of an objective unified methodology for evaluating the results of state programs, the use of poor-quality wording, the inconsistency of target indicators with the goals and objectives of programs, which negatively affects the effectiveness of the provision of subsidies and other interbudgetary transfers. The inconsistency of the target indicators with the goals and objectives of the program and the need for their optimization and improvement are clearly demonstrated by the example of the Federal Target Program for Development of the Republic of Ingushetia in Table 3.
Table 3
Target indicators and indicators of the implementation of the FTP "Socio-economic development of the Republic of Ingushetia for 2010-2016"
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Name of indicator |
year 2014 |
2015 |
2016 |
|
1. The share of internally displaced persons provided with housing in the total number of internally displaced persons (percentage) |
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2.Number of registered unemployed (thousand people) |
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|
3. The total area of residential premises per inhabitant on average (at the end of the year) (sq. meters) |
|||
|
4. Provision of hospital beds for 10 thousand people (beds) |
|||
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5. The share of students studying in one shift in the total number of students (percentage) |
|||
|
6. Physical deterioration of utility infrastructure networks |
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7. Collection of grain (thousand tons) |
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8. Gross harvest of vegetables (thousand tons) |
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9. Production of livestock and poultry in slaughter weight (thousand tons) |
For example, assessing the impact of a program on the development of education using only one indicator of the proportion of students enrolled in one shift in the total number of students seems to be extremely biased. At the same time, despite the fact that the development of the healthcare system and the provision of social protection are singled out as one of the main tasks of the program for the socio-economic development of the Republic of Ingushetia, there are no indicators that could be used to characterize the changes taking place in the healthcare system due to program implementation. In our opinion, for the successful implementation of the goals of the program, the following changes should be made to the target indicators for the implementation of the program (Table 4), the indicators should be broken down into areas, and their further improvement should be carried out.
Table 4
Additional indicators of the FTP for the development of the Republic of Ingushetia
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Name of indicator |
||
|
Development of the education system |
||
|
The share of schoolchildren studying according to the federal state educational standards of the second generation, in the total number of schoolchildren, % |
||
|
The share of schoolchildren who were given the opportunity to study in accordance with the main modern requirements, in the total number of schoolchildren, % |
||
|
Health Development |
||
|
Satisfaction of the population with medical care, including urban, rural population(% of respondents) |
||
|
Mortality rate of the population, including urban, rural population (number of deaths per 1000 population) |
||
* The table was compiled based on the data of the Decree of the Government of the Republic of Ingushetia dated January 22, 2015 No. 7, where there are no data for 2016
In order to eliminate contradictions between programs of different levels, the proposed indicators have been chosen in accordance with regional programs for the development of education and healthcare. Unification of indicators in combination with integrated approach will achieve the highest results from the implementation of the program.
Remains open question monitoring results from the implementation of government programs: there are a significant number of methods for evaluating results, but in the absence of a unified approach, without a doubt, their use does not seem to be effective and efficient.
Despite the strategic importance of this problem, to this day, neither in Russian nor in foreign practice, a unified methodology has been created that makes it possible to build a system for evaluating the effectiveness of implemented budget programs at various levels. An analysis of the results of the implementation of a number of programs in the Russian Federation indicates that the common thing for most of them is the failure to achieve target indicators and, as a result, failure to achieve the planned results.
A number of factors influence the effectiveness of the implementation of government programs. First of all, it should be noted that the complex nature of state programs predetermines the need for a structured approach to their development, since regardless of whether funds are spent on a targeted or non-targeted direction, the result from their provision will be quite low if a clear goal statement is not initially formulated ( or goals) of the program and lacks a logical structure. In addition, the elements of an effective system of state programs should include the creation of an incentive system for achieving the planned indicators and, which seems to be one of the most important aspects, the existence of an effective performance evaluation system.
In Russia, there is a situation where in parallel there are a huge number of systems for evaluating the effectiveness and efficiency of the activities of executive authorities. At the same time, there are indicators for evaluating the effectiveness of state programs (subprograms and federal targeted programs), the investment climate, road maps, etc.
Different approaches and methods may differ in formulas, ranges of values or wording, but the essence remains the same: according to certain rules, the program scores a certain number of points, and depending on which range the accumulated amount falls into, a conclusion is made about the inefficiency or effectiveness of the program. At the same time, in most cases, the implementation of the program is considered through the following methods: the degree of achievement of the result (achievement of target indicators); completeness of the use of budget allocations; implementation of planned activities.
In addition to the above methods, it is necessary to take into account how economical, efficient and productive the implemented budget spending. When developing methods for evaluating the effectiveness of programs, it is these criteria that should be a priority, since they most fully reflect the very essence of evaluating effectiveness. Accordingly, economy means finding economic decisions with the lowest possible costs, effectiveness - compliance of the results obtained with the set goals with the volume of expenses and productivity - the ratio of the number of services (works) to the amount of costs.
The current situation requires improvement, development and implementation of unified approaches aimed at improving the efficiency of government program management.
In addition to ways to solve the problem of assessing the effectiveness of government programs, one of the most relevant areas for reforming the budget system is the process of consolidating subsidies. The budget messages of the President of the Russian Federation and studies devoted to the study of the issue of increasing the efficiency and transparency of interbudgetary relations in Russia indicate the need to replace a significant part of the subsidies provided from the federal budget to the budgets of the subjects with the so-called block transfers. The need to reduce (consolidate) subsidies is primarily due to the fact that subsidies as an interbudgetary transfer are targeted, while individual subsidies are provided in small amounts, and the total number of subsidies in 2015 is about 100 pieces, which, in turn, due to the target the direction of the transfer has a negative impact on the financial independence of the regions.
It seems logical, in our opinion, to assume that the costs of administering this type of transfers may be comparable or greater than the benefits received. Accordingly, with a decrease in the number of subsidies, there will be a decrease in management costs, which will favorably affect the results of the transfer.
Since 2013, work has been carried out to consolidate subsidies to the budgets of the constituent entities of the Russian Federation within the framework of state programs. It is assumed that consolidation in the medium term will be carried out on the principle of "one state program - one subsidy" . At the same time, attention is focused on the fact that at the federal level it would be advisable to set specific goals for the recipients of subsidies and monitor the results of this work, and the choice of ways to achieve the goals and objectives will be provided to the recipients of subsidies.
The advantages of block transfers over classical subsidies should be noted: intersectoral flexibility increases, orientation towards regional priorities and the possibility of finding ways to optimize costs. In addition, the consolidation of subsidies will reduce the number of administrative procedures that accompany the provision of subsidies and optimize costs. As a result of such a budget maneuver, the degree of freedom will expand, the effectiveness of these subsidies will increase and responsibility for the exercise of the powers of state authorities of the constituent entities of the Russian Federation will increase, since they will determine the proportions and volumes of block subsidy spending in each specific area independently. The possibility of using funds taking into account the specific challenges and problems facing a particular region will significantly improve the socio-economic situation and provide significant the economic growth, since at the federal level it is often more difficult to take into account regional specifics than at the subnational level.
It would be wrong to say that the successful implementation of state programs depends solely on the solution of the issue of consolidation of subsidies. The results of the implementation of state programs depend on a complex of factors: economic, social, administrative, cultural, historical, territorial, etc. However, the consolidation of subsidies is one of the important steps towards the continuous process of reforming interbudgetary relations and interbudgetary transfers.
Thus, the process of reforming interbudgetary subsidies is currently underway, the successful implementation of which will increase the effectiveness of state programs within which subsidies are provided. The successful implementation of regional development programs and their evaluation, in turn, will contribute to the socio-economic development of the regions, the growth of industry, the renewal of infrastructure, the creation of favorable conditions for the implementation of socio-economic policy and the increase in the efficiency of spending budget funds.
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1 UDC Udovtseva A.S. 3rd year student, Faculty of Accounting and Finance Blokhina I.M. candidate economic sciences, Associate Professor of the Higher Attestation Commission Associate Professor of the Department of Finance, Kuban State Agrarian University. I.T. Trubilina» Russia, Krasnodar INTERBUDGET TRANSFERS AND THEIR ROLE IN FORMING THE BUDGETS OF THE SUBJECTS OF THE RUSSIAN FEDERATION The article considers the types of interbudgetary transfers provided to the regions of the Russian Federation, their differences among themselves. The statistics of interbudgetary transfers allocated to the constituent entities of the Russian Federation in 2016 and their forecast value for the years are given. The share of transfers received by the Krasnodar Territory in 2016 is analyzed. Key words: budget, transfers, grants, subsidies, subventions. The statistics of interbudgetary transfers allocated to subjects of the Russian Federation in 2016 and their predicted value for are given. The share of transfers received by the Krasnodar Territory in 2016 is analyzed. Keywords: budget, transfers, subsidies, subsidies, subventions The budgets of the subjects of the Russian Federation are an integral part of the budget system, the formation of which directly affects the level of development of each subject. The financial capabilities of the regions of our country differ significantly from each other, which largely depends on the geographical and climatic conditions, level of development
2 Agriculture and industry, the number of residents and other factors. Often, the amount of funds in the constituent entities of the Russian Federation is not enough to implement the most important areas public policy, such as health care, education, social policy, economics and others that affect the well-being of the life of the population. Therefore, the regions need to receive assistance from the budgets of other regions or the federal budget, which is carried out in the form of interbudgetary transfers. The Budget Code of the Russian Federation gives the following definition of interbudgetary transfers - these are funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation. From the federal budget, interbudgetary transfers to the regions of Russia are provided in the forms shown in Figure 1, which differ in purpose and terms of provision. Interbudgetary transfers Grants Subsidies Subventions Provided on a non-refundable and gratuitous basis Provided to co-finance expenditure obligations of the lower budget Allocated for a certain period and for specific purposes Figure 1 Interbudgetary transfers provided to the regions of the Russian Federation and subventions. The main difference between subventions and
3 subsidies is the intended use of funds. The regions that have received subventions, in case of their misuse or not within the previously established deadlines, are obliged to return the funds received back to the state. According to regulatory legal acts, the distribution of subventions from the federal budget among the regions occurs in proportion to the population, consumers of the relevant state (municipal) services, and other indicators. Subsidies, in contrast to grants and subventions, combine in themselves, in addition to gratuitousness and targeted nature, such a property as co-financing the implementation of any programs jointly by the federal and regional budgets. As a rule, direct subsidies are issued to the regions to finance scientific research, development work, as well as to introduce new equipment into production or retrain personnel. On the one hand, subsidies allow the development of promising industries economic entities, and on the other, unprofitable, but strategically important for the regions. The number of interbudgetary transfers paid from the federal budget to regional budgets in 2016, as well as the planned amount of assistance to the regions for the years. are presented in Table 1. Table 1 Interbudgetary transfers from the federal budget to the budgets of the constituent entities of the Russian Federation, billion rubles. Indicator 2016 % 2017 % 2018 % 2019 % 5 753.0 51.6 757.5 52.4 767.7 54.6 subsidies 329.4 22.3 335.5 23.0 339.8 23.4 302.2 21.5 subventions 306.0 20 7 311.6 21.3 306.5 21.2 307.5 21.9 other 198.2 13.5 59.6 4.1 42.8 3.0 28.0 2.0
4 Analyzing Table 1, we can conclude that the financial support of the regions will continue mainly through the provision of subsidies, which, based on budget policy for 2017 and for the planning period, are gaining momentum. At the same time, the state is seeking to minimize the amount of other interbudgetary transfers, which in 2019 should amount to only 28 billion rubles. due to the inability to fully evaluate their effectiveness. The Krasnodar Territory is one of the regions in which there is not enough free money to carry out the most important social, economic and political tasks. AT last years the region's budget expenditures exceed its revenues, i.е. a budget deficit is formed, which, as of 2016, amounted to 17.8 billion rubles. Therefore, a necessary condition for the development of the region is to receive assistance from the state, since one of the most important tasks of interbudgetary transfers is to reduce the imbalance between revenues and expenditures of the budgets of the constituent entities of the Russian Federation. The volume of revenues to the budget of the Krasnodar Territory in the form of interbudgetary transfers in 2016 amounted to 32.5 billion rubles, of which grants 11.7 billion rubles, subsidies 6.8 billion rubles, subventions 10.9 billion rubles ., other intergovernmental transfers 3.1 billion rubles. The structure of interbudgetary transfers provided to the Krasnodar Territory in 2016 is shown in Figure 1. Figure 1 shows that subsidies and subsidies are a fairly stable structure of transfer receipts, accounting for 36% and 34%, respectively, of total share interbudgetary transfers provided to the Krasnodar Territory. The number of subsidies is also high and equals 21% of all intergovernmental transfers. The value of other transfers is only 9%.
5 Interbudgetary transfers, in % Grants Subsidies Subventions Other transfers 34% 9% 36% 21% Figure 1 Structure of interbudgetary transfers provided in 2016 to the Krasnodar Territory On the one hand, it is necessary to tighten measures for the untimely use of allocated funds in the form of subventions or for failure to achieve established indicators and targets. On the other hand, on the contrary, remove excess state control at the federal level, and give greater independence to the subjects of the Russian Federation, allocating them subsidies so that they can independently cope with the difficulties that have arisen. These measures, in turn, will help to reduce the deficit suffered by some subjects of the Russian Federation, improve their socio-economic situation, industrial growth and infrastructure renewal, both in individual regions and in the entire Russian Federation. Sources used: 1. "Budget Code of the Russian Federation" from N 145-FZ (ed. from) [adopted by the State. Duma July 17, 1998: approved. Federation Council on July 17, 1998] Access mode:
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To the decision of the Council of the Osanovets rural settlement 44 dated April 12, 2016 "On approval of the report on the execution of the budget of the Osanovets rural settlement of Gavrilovo-Posadsky municipal district for 2015" Dear
BUDGET FOR CITIZENS Dear Volchans! Your attention is invited to the "Budget for Citizens". This project is being implemented in order to maximize the performance budgetary matters for the benefit of our residents.
When providing financial assistance to municipalities, the Kirov Region gives preference to targeted transfers, which make it possible to more effectively solve regional problems. At the same time, the mechanisms for providing earmarked funds are constantly being improved.
Elena Vasilievna KOVALEVA, Minister of Finance of the Kirov Region
In the Kirov region, more than a third of the regional budget expenditures are accounted for by interbudgetary transfers directed to municipalities (in 2015 -38%, in 2016 - 34%). At the same time, 80% of financial assistance is provided at the expense of the regional budget's own funds. Over the past two years, the volume of transfers has increased by 17.5%.
In 2015, the structure of interbudgetary transfers was as follows:
Over the past three years, the share of subsidies has slightly decreased: from 37% in 2013 to 28% in 2015. The share of subventions, on the contrary, increased from 49% in 2013 to 57% in 2015. The share of subsidies remains at the same level.
The Ministry of Finance of Russia is pursuing a policy of reducing subsidies to local budgets in favor of subsidies, however, for our region, the provision of targeted funds is more relevant. Since 2013, the program budget has been formed and implemented in the region, all interbudgetary transfers are provided within the framework of the state programs of the Kirov region, which determine the types of financial assistance to municipalities and the conditions for their provision. Thus, by providing targeted subsidies, we initially understand what the end result of solving regional problems at the municipal level will be.
Mechanisms for providing targeted funds to local budgets are constantly being improved. Back in 2012, standard procedures for providing local budgets with subsidies and other inter-budget transfers with a designated purpose, and standard forms of agreements on the provision of inter-budget subsidies were developed for the GRBS. And in 2015 we approved standard form agreements on the provision of other interbudgetary transfers to local budgets that have a designated purpose. These documents take into account all the necessary requirements for the provision of financial assistance.
To authorize the expenditures of the regional budget for the provision of financial assistance to municipalities, since 2013, a unified system of budget execution of the region has been actively used, which includes local budgets. Single base makes it possible to receive online information about the actual expenditures of local budgets, the amounts of real balances of interbudgetary transfers in their accounts for reporting and current dates and conduct the necessary analysis. This makes it possible to more quickly make management decisions on the provision and use of the provided interbudgetary transfers.
Introduced in 2013, the principle of transferring subsidies and their balances in proportion to the cash expenditures of local budgets and for the work actually performed contributed to a significant reduction in the balances of interbudgetary transfers in the accounts municipalities. Since 2015, when transferring interbudgetary transfers, the deadlines for paying the obligations of municipalities established by municipal contracts are taken into account.
As a result, as of January 1, 2016, the balances on the accounts of local budgets amounted to 189.9 million rubles. Moreover, 174.1 million rubles of this amount are the balances of funds for ensuring measures for the resettlement of citizens from emergency housing stock at the expense of the regional budget and funds received from the state corporation - the Fund for Assistance to the Reform of Housing and Communal Services. This is the only subsidy, the timing of the transfer of which is regulated by an agreement with the fund. Thus, the balances on the accounts of local budgets, excluding funds for the resettlement of citizens, amounted to 15.8 million rubles, which is 40 times less than the amount of balances as of January 1, 2013 (excluding funds from the Housing Reform Fund).
As an effective tool to improve the efficiency of procurement procedures, we consider the centralization of procurement. That is why, starting this year, we have a new additional condition in place when presenting targeted interbudgetary transfers from the regional budget - the centralization of purchases in accordance with federal law No. 44-FZ through an authorized government agency. The introduction of this condition allows for significant savings in budgetary funds. In addition, the centralization of procurement is the prevention of violations of the law on the contract system, eliminates the corruption component and, as a result, improves the quality of procurement in general.
For the second year in a row, the Ministry of Finance of the Kirov Region, in accordance with the approved methodology, has been assessing the effectiveness of providing subsidies from the regional budget and their use by municipalities. The results generally confirm the feasibility of providing this type of financial assistance. Of the 34 subsidies assessed, 26 are classified as “highly effective”. Among them, 16 were provided as part of the implementation of state programs of a social orientation, nine - as part of the implementation of state programs that involve support for sectors of the economy, and one - within the framework of state programs to ensure safe conditions vital activity.
However, along with positive results, there are also shortcomings in the organization of procedures for the provision of subsidies and their use by municipalities by the executive authorities:
For a number of years, the Government of the Kirov Region has been pursuing a policy of interbudgetary regulation aimed at increasing the interest of local governments in building up their tax potential. Mechanisms for the transfer to local budgets of uniform and additional standards for deductions from federal and regional taxes work and give positive results, expressed in an increase in their own income. Since 2015, two fundamentally new instruments have been introduced into the system of interbudgetary regulation.
Firstly, the distribution of funds for the equalization of local budgets is carried out using a coefficient determined depending on the effectiveness of the work of local authorities with business entities in order to remove the tax hidden from the shadow wages. As a result, 25 municipalities in the parameters of their budgets for 2016 fully or partially took into account the amount of personal income tax on wages hidden from taxation.
Secondly, every year municipalities, whose LSG bodies have achieved positive results in increasing revenues to the regional and local budgets, receive additional interbudgetary transfers. The performance of local governments is assessed on the basis of the amount of income received from legalization activities tax base personal income tax and income tax. It also takes into account the effectiveness of the activities of local self-government bodies to reduce tax debts, to increase tax burden on small and medium-sized businesses using special tax regimes and to increase property tax revenues.
In order to increase the interest of the municipalities in the development of the tax potential of the territories since 2014, when calculating subsidies for equalizing budgetary security, a correction factor is used that allows not to take into account the expected growth in personal income tax revenues in the forecast fiscal year above the regional average. Since 2016, this approach has been extended to all taxes for which municipalities have increased the taxable base.
Having achieved certain results in improving interbudgetary relations, we are ready to set ourselves new tasks. One of them is the consolidation of subsidies. At the end of 2015, ten executive authorities of the region provided 31 subsidies (with 70% of the subsidies provided are of an investment nature), this year 24 subsidies are provided.
The next task is to establish the responsibility of the heads of municipalities for failure to meet the target performance indicators for the provision of subsidies. At the federal level, this practice has already been introduced this year, so we believe that such mechanisms should be applied in the regions as well. We also plan to keep records of budgetary obligations for interbudgetary transfers provided to local budgets from 2017, which will ensure the transparency of the work of executive authorities with municipalities to conclude agreements for the provision of transfers.
In conclusion, I would like to note that work in the field of developing interbudgetary relations will be continued. All the tasks set by us are realistic - we hope that they will be completed soon.
ANNOTATION
The article deals with the issues of interbudgetary transfers as an integral part of interbudgetary relations in Russia. The characteristics of Russian intergovernmental transfers, their structure and dynamics for the period from 2012 to 2015 are given. The change in the share of gratuitous payments in the budget revenues of the constituent entities of the Russian Federation is analyzed by districts. The existing problems of interbudgetary transfers are revealed and an opinion is expressed regarding the directions for their solution.
ABSTRACT
The article deals with issues of inter-budget transfers as a part of inter-budgetary relations in Russia. The characteristic of Russian inter-budget transfers, their structure and dynamics for the period from 2012 to 2015 are given. The change in shares of uncompensated payments to budgets of Russian Federation territorial entities in terms of districts is analyzed. Existing problems of inter-budget transfers are identified, and the opinion concerning directions of their solution is given.
The Russian Federation is distinguished by the heterogeneity of the economic space caused by historical, geographical and other objective reasons. This heterogeneity is characterized by huge differences in the level of socio-economic development of specific regions and affects the level of their budgetary security, which leads to a significant differentiation of the constituent entities of the Russian Federation in terms of budget revenues. The depth of differences at the regional level reflects the value of the gross regional product per capita, the value of which between the five regions with maximum and minimum values differs by more than 20 times, per capita cash income five times, and the cost of housing and communal services seven times. If you look at who forms the consolidated budget, then 62% tax revenue forms approximately 10 regions, where 27% of the country's population lives, 42% of VAT revenues were accumulated in the territory of two regions (until recently in Moscow and the Moscow Region), 81% of income tax - 15 regions, 96% of the MET is brought by 13 regions. However, regardless of the region of residence, the state guarantees its citizens equal rights to receive established public services. The need to provide relevant regional services to citizens, in turn, requires ensuring equal financial opportunities for the subjects of the Russian Federation to provide such services. To resolve the contradiction between the requirements of ensuring equal access of citizens to the services of the state (municipalities) and the unequal financial support of the authorities of the regions and local governments in the territories of these regions, a system of interbudgetary relations is called upon, using a set of interbudgetary transfers as measures of direct financial assistance. Interbudgetary transfers (hereinafter referred to as IBT) are funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation. Their characteristics are given in Chapter 16 of the Budget Code of the Russian Federation.
The volumes of interbudgetary transfers provided from the federal budget are shown in Table 1.
Table 1.
Composition and structure of interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federationin 2012–2015
Index | ||||||||
in billion rubles | in % of the total | in billion rubles | in % of the total | in billion rubles | in % of the total | in billion rubles | in % of the total |
|
The total volume of interbudgetary transfers transferred from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities | ||||||||
Including: | ||||||||
Subsidies | ||||||||
Subventions | ||||||||
Other intergovernmental transfers | ||||||||
Source: Report on the execution of the consolidated budget of the constituent entity of the Russian Federation for the period 2012–2015 provided by Federal Treasury RF.
For the period under review, absolute terms there was a slight decrease in the volume of MBT in 2015 compared to 2012, although there were fluctuations in 2013-2014. Increase in the volume of MBT in 2014 by 155.79 billion rubles. compared to 2013, due to the crisis in the economy.
The volume of subsidies for the entire period under review in absolute terms increased by 125.26 billion rubles. Subsidies to the regions are currently provided to equalize the budgetary security of the constituent entities of the Russian Federation, to support measures to ensure a balanced budget. According to the draft of the Ministry of Finance, on the Main Directions of Budget Policy for 2016 and for the planning period of 2017 and 2018, the provision of financial support from the federal budget in financing the regions' top-priority expenditures will continue by providing subsidies to equalize budgetary security, the volume of which is not subject to reduction.
In general, 2014-2015 were characterized by the following features of execution of the budgets of the subjects of the Russian Federation: an increase in tax and non-tax revenues, a decrease in the budget deficit of the subjects of the Russian Federation, and the replacement of market borrowings with budget loans.
The share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by federal districts is presented in Table 2.
Table 2.
The share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012 - 2015, %
Federal districts | 2012 | 2013 | 2014 | 2015 |
Central Federal District | ||||
Northwestern Federal District | ||||
North Caucasian Federal District | ||||
Privolzhsky Federal District | ||||
Ural Federal District | ||||
Siberian Federal District | ||||
Far Eastern Federal District | ||||
Crimean Federal District | ||||
in general for the Russian Federation |
The structure of budget revenues by districts for the period from 2012 to 2015 did not change significantly, despite fluctuations in the share of gratuitous receipts over the four analyzed years in individual districts. The share of gratuitous receipts remains high, because calculation on a simple average gives us an indicator of 2012 of the Russian Federation of 20.14%, and in 2015 - 17.37%, i.e. in four years there was a decrease of 2.77 percentage points.
Figure 1. Dynamics of the share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012-2015, %
The reduction in the volume of own financial resources of the constituent entities of the Russian Federation affects the dynamics of the share of gratuitous receipts in the income of the consolidated budgets of the constituent entities of the Russian Federation: in 32 regions this share exceeded 30%. The most subsidized regions, the share of which is more than 60%, are 7 regions. According to the Ministry of Finance, in 2015 the share of the MBT in the consolidated income of these entities was as follows: the Republic of Altai - 72%, the Republic of Dagestan - 68%, the Republic of Ingushetia - 84%, the Karachay-Cherkess Republic - 65%, the Kamchatka Territory - 60%, The Republic of Tyva - 73%, the Chechen Republic - 83%.
As can be seen from Figure 1, in the context of districts for the period under review, the largest share of gratuitous receipts in budget revenues was in the North Caucasus District, which in 2012 was 63.91%, and in 2015 59.79%. This district includes four of the seven most subsidized regions of the Russian Federation listed above, these are the following republics: the Republic of Dagestan, the Republic of Ingushetia, the Karachay-Cherkess Republic, the Chechen Republic. Some entities that are part of the North Caucasian federal district, are among the least economically developed subjects of the Russian Federation due to extremely low level development of the economy and the social sphere, characterized by a high degree of unemployment, a difficult crime situation and a tense ethno-political situation.
The natural advantages of this district remain unrealized, since the North Caucasian federal district still does not have investment attractiveness due to the instability of the economic and socio-political situation.
The share of subsidies in the revenues of the budgets of the subjects for the analyzed period increased slightly from 6.52% to 6.99% i.e. by 0.47 percentage points with an increase in 2013-2014; wherein specific gravity subsidies related to the co-financing of expenses of constituent entities of the Russian Federation decreased by more than 2.19 percentage points. According to the draft of the Ministry of Finance, on the Main Directions of the Budget Policy for 2016 and for the planning period of 2017 and 2018, a further reduction in subsidies is expected.
In order to increase the efficiency and effectiveness of the provision of subsidies, it is planned to consolidate them, with the expansion of areas of use. Regions should be given more rights to determine the priorities of socio-economic development in the framework of co-financing of industries. But at the same time, it is necessary to increase responsibility for the untimely distribution and delivery of funds to recipients. federal bodies executive power. In relation to the constituent entities of the Russian Federation, it is also necessary to tighten measures for not achieving the established values of performance indicators for the use of subsidies and for failure to meet the schedule for the implementation of design and construction activities or the acquisition of capital construction projects within the established time frame.
To improve the efficiency and transparency of regional budget expenditures, it is proposed to use a mechanism for transferring targeted interbudgetary transfers according to actual need, which will almost completely eliminate the presence of an unused balance of targeted funds in the budgets of the constituent entities of the Russian Federation.
Subventions related to the transfer of powers and compensation for the costs of their implementation remain a fairly stable structural component of gratuitous receipts. Subventions retain a slight upward trend in the whole of the Russian Federation: the share of subventions in the income of constituent entities of the Russian Federation ranges from 2.4% to 7.4%, with an average value for the Russian Federation in 2012 of -3.55%, in 2015 - 3.62 %.
In 2016, it is planned to provide 20 subventions to the budgets of the constituent entities of the Russian Federation, in 2017-2018 - 19 subventions, due to the limited nature of the subvention for the 2016 All-Russian Agricultural Census.
The share of other interbudgetary transfers in the revenues of the budgets of the subjects for the analyzed period decreased slightly from 2.8% to 2.43%, i.е. by 0.37 percentage points.
Due to the impossibility to fully evaluate the effectiveness of providing other interbudgetary transfers, in the future it is planned to minimize their use. The remaining transfers should be provided in the form of separate subsidies, or their volumes should be included in the amount of subsidies to equalize budgetary security.
Analyzing the possibilities of the federal center to increase control over the regions, in our opinion, this indicator should be considered in conjunction with subsidies that have a designated purpose and are subject to control, although the intended purpose of subsidies and subventions is economic sense completely different. The decrease in the share of subsidies is largely due to the freezing of funding for large projects and programs; in new conditions economic instability the stability of subventions may mean maintaining the control of the center over the transferred powers in the same amounts (Table 3).
Table 3
The share of subsidies and subventions in the budget revenues of the constituent entities of the Russian Federation by districts for the period from 2012 to 2015, %
Federal districts | ||||||||
subsidy | subvent. | subsidy | subvent. | subsidy | subvent. | subsidy | subvent. |
|
in general for the Russian Federation | ||||||||
Share of subs. and and subv. in Russia | ||||||||
As follows from the calculations in Table 2, there is a slight decrease in the share of those gratuitous receipts that have a special purpose and for which it is possible to check the intended use of funds, their effective spending.
Of course, it is necessary to remove the excess state regulation at the federal level, it is necessary to give more independence to the regions. But independence should not be just a declaration, it should be supported by sufficient financial resources, which, of course, can only appear when given sufficient powers. Then the functions assigned to the appropriate levels of power will be performed in due volume.
At the same time, the results of the analysis, which showed a generally stable position with the MBT structure, combined with an increase in the budget deficits of most regions, lead us to the conclusion that it is impossible to solve the problem of equalizing the financial provision of the regions only through the MBT: the center’s capabilities to provide the MBT are limited and a simple quantitative their increase is ineffective. We believe that in the field of transfers, the emphasis should be on qualitative changes, among which are the improvement of the methods for calculating the Office and a change in the structure of interbudgetary transfers themselves.
The emerging trend towards an increase in the share of subsidies is quite contradictory: on the one hand, this means an increase in the freedom of regions at the disposal of in cash, i.e. the strengthening of democratic tendencies in the interbudgetary relations between the federation and the regions, on the other hand, stabilizes the economic situation in the region with all the positive and negative consequences.
Since the taxable base in the regions is changing rapidly, it is necessary to redistribute revenue sources by changing the norms for the distribution of federal sources of revenue, and therefore, it is necessary to make calculation options for different norms. It is possible that this should not concern income tax, but VAT, which is now 100% received by federal budget. We believe that under the new conditions, the transfer of part of the direct taxes to the regions, as proposed by the government, will be less effective than the transfer indirect tax with elasticity equal to 1.
The effective functioning of the state regional policy is a necessary condition for competitive and sustainable socio-economic development Russian regions, the most important role played by the system of managing interbudgetary relations, designed to combine the interests of the state with the interests of individual regional and municipal entities within the framework of budgetary federalism.
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