The subject of budget law are budgetary public relations arising in connection with the formation, distribution and use of budgets as an integral part of financial system states. They differ in the specific content and focus, forms of manifestation associated with the functions of education, distribution or use of state (and municipal) cash funds(income), as well as control over these processes. Such content of the subject of budgetary law determines the peculiarities of its methods and methods of legal influence on the behavior of participants in financial relations, on the nature of the interaction between them.
The hierarchical system of Russian regulatory legal acts on the regulation of the most significant public relations can be schematically presented in the following form (Fig. 2.5).
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Functioning of the budget system Russian Federation is based on the following fundamental principles (Fig. 2.6).
The principle of unity of the budget system - is the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, as well as a unified procedure for financing expenditures of budgets of all levels of the budget system, maintaining accounting funds federal budget, regional budgets and local budgets.
The principle of delimitation of income and expenses between the levels of the budget system of the Russian Federation means assigning (in whole or in part) the relevant types of income and the authority to make expenses to the authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.
The most important is the principle of independence of all budgets, which means:
The right of legislative (representative) bodies of state power and bodies of local self-government at each
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the level of the budgetary system independently carry out the budgetary process;
The principle of completeness of reflection of revenues and expenditures of budgets, state budgets off-budget funds assumes that all revenues and expenditures of budgets, budgets of state off-budget funds and other mandatory receipts are subject to reflection in the budgets, budgets of state extra-budgetary funds in without fail and in full. All state and municipal expenses funded by budget funds, funds of state off-budget funds accumulated in the budget system of the Russian Federation.
The principle of a balanced budget means that each budget must be balanced, i.e. the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.
The principle of efficiency and economy in the use of budgetary funds assumes that when drawing up and executing budgets, authorities and recipients of budgetary funds should proceed from the need to achieve the desired results using the amount of funds determined by the budget.
General cost coverage principle means that all budget expenditures must be covered by the total amount of income from the sources of financing its deficit.
The principle of publicity presupposes:
The principle of budget credibility is the reliability of indicators of the forecast of social economic development the relevant territory and the realistic calculation of budget revenues and expenditures.
The principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.
In foreign expert estimates of the budget, much attention is paid to the principle of budget transparency(transparency), which is not reflected in the Budget Code of the Russian Federation. This principle means openness and transparency regarding the structure and functions of the state apparatus, the objectives of fiscal policy, public accounts and budget projections. The implementation of this principle implies unhindered access to reliable, complete, up-to-date, relevant international standards information about government transactions. Compliance with the principle of transparency in public sector will make it possible to realistically assess the current and prospective financial situation of the state, to take a reasonable economic policy, provide control over the actions of the government, compare financial operations budgeted with actual.
For the effective functioning of the budget system in Russia, the following principles must be observed (Article 28 of the RF BC):
1) the unity of the budget system of the Russian Federation. This principle assumes the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, a single procedure for establishing and fulfilling expenditure obligations, generating income and implementing budget expenditures, etc.;
2) differentiation of incomes and expenses between the levels of the budgetary system of the Russian Federation.
The principle of delimitation of revenues and expenditures between budgets means the distribution and assignment of certain types of powers to different levels of government;
3) independence of budgets. The principle of independence of the budget includes the right of the authorities to independently form and execute the adopted budget;
4) equality of budgetary rights of subjects of the Russian Federation, municipalities.
The principle of equality of budgetary rights of the constituent entities of the Russian Federation, municipalities means the definition of the budgetary powers of the authorities, the definition of the volume, forms and procedure for providing intergovernmental transfers in accordance with uniform principles and requirements;
5) completeness of reflection of incomes and expenditures of budgets, budgets of state non-budgetary funds. The principle of completeness of reflection of incomes and expenditures of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds, are subject to reflection in the budgets, budgets of state off-budget funds without fail and in full;
6) budget balance. The principle means that the volume of budgeted expenditures corresponds to the total volume of income;
7) efficiency and economy of the use of budgetary funds. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget;
8) general (aggregate) coverage of budget expenditures. The principle of general (cumulative) cost coverage means that all budget expenditures must be covered the total amount budget revenues and receipts from sources of financing its deficit;
9) publicity. The principle of publicity means the availability of information on the course of development, approval, and execution of the budget;
10) reliability of the budget. The principle of budget reliability means the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;
11) targeting and targeted nature of budgetary funds.
The principle of targeting implies the use of budgetary funds for their intended purpose.
The main financial base for the activities of all public authorities and local governments in Russia, directly in the field of social and economic development of the respective territories, is the country's budget system. The process of formation of the budget system in Russia began with the simultaneous formation of democracy in the state and became one of the main factors in the political and economic development of the country.
Recently, the organization of budgetary relations in Russia has undergone significant changes: the allocation of three levels of the budgetary system; replacing the old principles of its construction with new ones; carrying out the first systemic reform in terms of relations between budgets; continuation of the process of delimiting the powers of budgets between authorities of different levels. All of the above changes allow us to conclude that the level of relations between the links of the budgetary system of the Russian Federation has already been transferred to a different qualitative mode - a more rational mode of functioning.
However, the final completion of the formation of the modern budget system in Russia is still far away. Until now, almost all elements of the budget system have been subjected to well-founded criticism: the principles of construction, methods of budget equalization, the legal framework, the existing mechanism for delimiting spending powers between authorities at different levels, the structure and composition of revenues of territorial budgets, etc.
This topic is relevant in that the study and understanding of the mechanisms and principles of the budget system, the beginnings of the budget structure, the norms of budget law, as well as the study of issues of budget control, budget powers, responsibility for violating budget legislation, all this has become essential for modern financiers, economists , lawyers, representatives of public authorities at all levels, as well as citizens and entrepreneurs, in order to develop directions and proposals for improving the budget system in our country.
In modern times, there are certain problems associated with the functioning of the budget system, which can be divided into two broad groups. The first group includes problems determined by the federal structure of the country: issues related to the improvement of interbudgetary relations and the system of budgetary federalism. If you pay attention to these shortcomings, then you can gradually stabilize Russian economy, strengthen it, increase the manageability of the current market system and, subsequently, to optimize the structure of revenues and expenditures of all budgets.
The second group of problems that arise from the first can include all financial ones. Such financial aspects of the budget structure as balancing the budget, optimizing budget expenditures, increasing the level of budget revenues, managing public debt directly affect the quality of life of citizens, the socio-economic level of the country. When forming the federal budget, forecast inflation rates are taken into account, thus they cannot be exceeded. The growth rate of the economy should be higher than the growth rate of non-interest expenses. Thus, there is a need for a comprehensive accounting of the budgetary implications of ongoing structural reforms in the social sphere and economy. Otherwise the budget will be a factor macroeconomic instability. All of the above indicators determine the effectiveness of the economic policy pursued by the state.
According to foreign economists, the most pressing problems faced by the budget system of our state are the following. First, a significant oil and gas deficit continues to persist. Our budget system is highly dependent on the situation on the world raw material markets. As a result, the possibilities for budgetary maneuver, which is carried out to increase spending in areas that determine the development of the country's economy, are significantly limited.
Secondly, to stimulate the development of the economy, the structure of budget expenditures is not optimal. Obviously, the funds allocated from the budget for the implementation of infrastructure projects that meet the needs of economic development, projects in the field of science and education, that is, in areas that determine the shape of the Russian economy, are not enough.
Thirdly, the financial and economic substantiation of decisions that lead to new spending obligations is carried out at a rather weak level. An assessment of the long-term consequences after the adoption of new obligations for the socio-economic development of the country, how they will be interconnected with other areas of government policy and how they will affect the volume of existing obligations, is not of sufficient quality.
Fourthly, in most cases, the ongoing budget expenditures are distinguished by their low efficiency, the socio-economic effect and the result that is obtained as a result is disproportionate to the amount of funds that were spent for certain purposes.
Fifth, interbudgetary relations are insufficiently focused on providing incentives for public authorities of the constituent entities of the Russian Federation and local governments to create conditions for investment and entrepreneurial activity which, quite objectively, are an integral part of the increase in local revenues and budget revenues of the constituent entities of the Russian Federation.
Sixth, the budget policy remains incomprehensible to the population: the essence of specific decisions and actions government agencies authorities in this area, their need is not disclosed properly.
Seventh, constant fragmentary changes in tax legislation. Even the constant improvement of taxation conditions for entrepreneurial activities implies constant monitoring of changes and frequent adjustments to financial and economic activity plans, which causes additional costs. Such constant changes and their anticipation create an obstacle to the implementation investment projects in the long term, due to the low ability to predict tax costs when drawing up business plans.
The severity of pressing problems, the scale and complexity of policy tasks in the socio-economic sphere indicate the need for a significant increase in the level of long-term management of society's finances and the economy, as well as the development of basic proposals for improving the Russian budget system. When implementing budget policy for 2014 and the medium term, as well as to fulfill the tasks set, it is necessary to be based on the following main directions and proposals for improving the country's budget system.
Budgetary policy should act as the most effective tool for implementing the state's socio-economic policy. The mechanisms of socio-economic policy must have a precisely calculated, reliable budget support. It is absolutely unacceptable when the results of the implementation of measures of state socio-economic policy are summed up separately and the results of budget execution are separately summed up.
The formation and execution of the budget should be based on government programs which will help achieve the goals of socio-economic policy and ensure public control over this process. The transition to the so-called "program budget" should be carried out in full, starting with the federal budget for 2014 and for the planning period of 2015 and 2016. In addition, this transition should be accompanied by the introduction of a modern state integrated information system management of public finances "Electronic budget", which will allow you to move to a qualitatively new level of public finance management and create tools for making informed management decisions in order to increase the effectiveness and efficiency of budget expenditures. It is important to pay due attention to the validity and reasonableness of the methods resource provision and implementation of state programs, their relationship with the strategic goals of the state socio-economic policy.
It is also necessary to improve the quality of state and municipal services provided to the population. First of all, it is necessary to pay attention to the most important areas for society - this is health care, education, culture. The living conditions of the population, first of all, depend on successful actions in these areas. Implementation efficiency budget spending in the aforementioned areas is rightly taken into account when assessing the quality of the investment climate, since these costs are equated with investments in human capital.
Special attention needs to be paid to ensuring fiscal sustainability and macroeconomic stability. Instability factors such as budget deficit and high inflation should be the target of fiscal policy instruments designed to counteract them. Improving the investment and business climate without this will be impossible.
Quite important is the need to determine the parameters for the further development of the pension system, ensuring its long-term balance and reliability, given demographic changes in the structure of the population. Tax system countries should be focused on improving the quality of the investment climate, improving the structure of the economy and increasing its competitiveness, especially in the markets of high-tech, science-intensive products, as well as the rise of entrepreneurial activity.
A new stage in the development of interbudgetary relations should be realized. The main task is to expand the independence and responsibility of the regions, including securing the rights of the constituent entities of the Russian Federation to determine the categories of citizens in need of support in federal legislation. Also important point is the need to ensure openness and transparency of the budget process and the budget itself as a whole for society.
Thus, having taken note of and implemented all these proposals, it is possible to move to a new highly developed level of development and structure of the budget system in our country that meets modern requirements. At the same time, this transition will not be inferior to other systems at all. developed countries ensuring at the same time an effective economic policy and a decent position in the social sphere.
The Budget Code of the Russian Federation legislates that the budget system of the Russian Federation is based on the following principles:
The unity of the budget system of the Russian Federation;
Separation of revenues and expenditures between the levels of the budget system;
Independence of budgets;
Completeness of reflection of incomes and expenses of budgets, budgets of state off-budget funds;
Balanced budget;
Efficiency and economy of use of budgetary funds;
General (cumulative) coverage of budget expenditures;
Publicity;
Credibility of the budget;
Targeting and targeted nature of budgetary funds.
The principle of the unity of the budget system lies both in a uniform budgeting procedure and in a single budget document. The budget should be only one, and it reflects all the revenues and expenditures of the state.
Unity implies the comparability of parts of the budget among themselves. For this, a single budget classification, i.e. grouping of budget revenues and expenditures according to homogeneous features.
The interaction of budgets of all levels is ensured by the unity of the legal framework, forms of budget documentation, the monetary system, the principles of organizing the budget process, guaranteeing a unified procedure for applying sanctions for violation of the budget legislation of the Russian Federation, a unified procedure for financing expenditures of budgets of all levels of the budget system of the Russian Federation, and maintaining accounting for the funds of the Federal budget , budgets of subjects of the Russian Federation and local budgets. The unity of the budget system is ensured by the management of the state budget and is implemented through a single socio-economic, including budgetary, tax and fiscal policy of the state. In modern conditions, the unity of the budget is violated by the allocation of special funds, target programs, etc. from the budget.
The principle of delimiting revenues and expenditures between the levels of the budget system means assigning the relevant types of revenues (in whole or in part) and the authority to make expenditures to the state authorities of the Russian Federation, its subjects, and local governments.
The principle of independence of budgets means: the right of legislative bodies of state power and local governments at the appropriate level of the budget system to independently carry out the budget process;
The principle of completeness of accounting budget revenues and expenditures of budgets of state non-budgetary funds means that all incomes and expenses of budgets, budgets of extra-budgetary funds and other mandatory revenues determined by law are subject to reflection in budgets, budgets of extra-budgetary funds without fail and in full. All state and municipal expenses are subject to financing from budgetary funds, extrabudgetary funds accumulated in the budgetary system of the Russian Federation. Tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments provided within the current financial year.
There are gross and net budgets.
The gross budget includes all gross revenues and expenditures of the state, while the net budget includes only net expenditures and revenues. Spending on state-owned enterprises is included in the gross budget, while only the difference between revenues and expenditures is reflected in the net budget. The principle of a balanced budget implies that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from the sources of financing its deficit. When drawing up, approving and executing the budget, the authorized bodies should proceed from the need to minimize the size of the budget deficit. Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of income from target budget funds, as well as in the case of centralization of funds from budgets of other levels of the budget system of the Russian Federation.
General (cumulative) coverage principle expenditures means that all budget expenditures must be covered by the total amount of budget revenues and receipts from the sources of financing its deficit. Incomes and receipts cannot be linked to certain budget expenditures, with the exception of income from target budget funds, funds from targeted foreign loans, and also in the case of centralization of funds from the budgets of other levels of the budget system of the Russian Federation.
The principle of publicity means: mandatory publication in the open press of approved budgets and reports on their execution, completeness of information on the progress of budget execution, availability of other information; mandatory openness for the public and the media of the procedures for consideration and decision-making on draft budgets, including on issues that cause disagreements within the legislative (representative) body or between the executive and legislative (representative) bodies of state power.
Secret articles can only be approved as part of the federal budget. In practice, this principle is implemented formally: the budget is published and approved in aggregate figures, which distorts its real essence.
The principle of budget credibility, i.e. its reality, suggests that all amounts of income and expenses must be reasonable and correct. Modern budgets are characterized by obscuring the directions of expenditures and hiding the real participation of various strata of society in the formation of the revenue part of the budget, i.e. the principle of the reality of the budget is not currently respected in any country (and Russia is no exception), although the budgets of most countries are promoted as real.
The principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific budget recipients with the designation of their direction to finance specific goals.
The state budget is a centralized fund of financial resources, the financial plan of the state, which has the status of law for the relevant fiscal year, form of education and spending Money intended for financial support activity of the state and local self-government.
Through the state budget, a part of the gross national product is redistributed through the accumulation and mobilization of funds, the allocation and use of financial resources.
The state budget is the central link in the financial system of the Russian Federation. It plays an active role in the functioning of the economy, its progressive and dynamic development.
budget system Russian Federation(Fig. 6.1) consists of budgets of three levels:
1) the federal budget and the budgets of state off-budget funds;
2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;
3) local budgets.
The federal budget and the budgets of state off-budget funds are developed and approved in the form federal laws; the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds - in the form of laws of the constituent entities of the Russian Federation; local budgets are developed and approved legal acts representative bodies of local self-government or in the manner prescribed by the charters of municipalities.
State extra-budgetary Fund - a centralized fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to exercise the rights of citizens to pensions, social insurance, social security, health and medical care.
The federal budget and the consolidated budgets of the constituent entities of the Russian Federation are consolidated budget of the Russian Federation. The budget of a constituent entity of the Russian Federation and the consolidated budgets of municipalities located on its territory are consolidated budget of the constituent entity of the Russian Federation. The budget of the municipality and the budgets of the municipalities located on its territory are consolidated budget of the municipality. Target budget funds are formed as part of the budget.
Fig.6.1. Scheme of the budget system of the Russian Federation
Target budget fund - a centralized fund of funds created at the expense of income used for its intended purpose, or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate.
The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund.
Principles of functioning of the budget system:
unity of the budget system;
· differentiation of incomes and expenses between levels of the budgetary system;
independence of budgets;
completeness of reflection of incomes and expenditures of budgets, as well as state non-budgetary funds;
balance of budgets;
Efficiency and economy of the use of budgetary funds; general or cumulative coverage of budget expenditures;
publicity;
The credibility of the budget
· targeting and targeted nature of the use of budgetary funds.
Consider the content of the basic principles of the budget system.
1. Unity of the budget system: unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, a unified procedure for financing expenditures from budgets of all levels of the budget system, accounting for federal budget funds, budgets of constituent entities of the Russian Federation and local budgets.
2. Separation of income and expenses between the levels of the budget system: fixing the relevant types of income in whole or in part and the authority to make expenses for the state authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and local self-government.
3. Independence of budgets assumes: 1) the right of legislative and representative bodies of state power and local governments at each level of the budget system to independently carry out the budget process; 2) availability of own sources of income for the budgets of each level of the budget system; 3) legislative consolidation of regulatory revenues of budgets, powers to form revenues of the relevant budgets; 4) the right of public authorities and local self-government bodies to independently determine the directions of spending funds, sources of financing the deficits of the relevant budgets; 5) the inadmissibility of the withdrawal of income additionally received in the course of the implementation of laws on the budget, the amounts of excess income over budget expenditures and the amounts of savings on budget expenditures; 6) the inadmissibility of compensation from the budgets of other levels of the budget system for losses in income and additional expenses that have arisen in the course of the implementation of laws on the budget, except in cases related to changes in legislation.
4. Completeness of reflection of incomes and expenses of budgets and state non-budgetary funds: all revenues and expenditures of budgets and state extra-budgetary funds and other obligatory receipts are reflected in the budgets and state extra-budgetary funds in full. All state and municipal expenses are to be financed from budgetary funds, state non-budgetary funds accumulated in the budgetary system.
Tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments are fully accounted for separately for income and expenditure of budgets and state off-budget funds.
5. Budget balance: the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit. In this case, there may be a deficit of income and expenditure, as well as a primary budget surplus.
6. Efficiency and economy of the use of budgetary funds: when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget.
7. Total or cumulative cost coverage: all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit. Budget revenues and receipts from sources of financing its deficit can be used to finance certain budget expenditures only when target budget funds are financed, as well as in the case of centralization of funds from budgets of other levels of the budget system.
8. Publicity means: 1) publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution; 2) openness of procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative or representative body of state power, or between the legislative or representative and executive bodies of state power.
9. Budget credibility: reliability of forecast indicators for the socio-economic development of the relevant territory and realistic calculation of budget revenues and expenditures.
10. Targeting and targeted nature of budgetary funds: budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.
