quality and effectiveness of fiscal policy in any country is ultimately determined by the structure of the budget.The budget system so complex in structure as the Russian Federation, is also complex hierarchic form.It costs and revenues of the federal budget and other budgets allocated to the levels and have different sources of its formation.
In this model, three-story federal budget - is the highest level and is regulated by federal law.The main regulatory document that regulates budgetary relations and budgetary process in the country, is the Budget Code (BC) of the Russian Federation.The combination of all forms of budgets consolidated budget.This category - "consolidated" - is not a fixed standard or actually implemented.It serves to generate information and ideas of all the budgets for subsequent analytical study with a view to the adoption of the budget as the most appropriate legislative act.Within this theoretical tool costs and revenues of the federal budget are a practical guide to good planning and use of articles replenishment of budget resources.
Under federal budget revenues are considered without exception, financial resources, which come under the control of state institutions of the Russian Federation.
in the budget process is the formation of the federal budget, the identification and clarification of the sources of its replenishment, improvement of the structure.
In the broadest sense, the sources of the budget are the taxes and statutory non-tax revenues and transfers.In addition to the current budget revenues are added residual funds budget of the previous period.
content and structure of federal budget revenues are defined in Article 49 of the Budget Code, and it is referred to the following:
- taxes and charges imposed by the federal level and applicable throughout the territory of the Russian Federation.They are approved on the basis of the relevant regulations and operate for a period of at least 3 years;
- customs fees, duties and other fees associated with customs operations;
- registration fee levied in accordance with applicable law for acts for which such set.
Non-tax revenues to the federal budget are made from the proceeds of:
- use of state property;
- sale and delivery in the rental use of the property;
- proceeds from the sale of government stocks and intangible assets;
- sale of land;
- transfers, fines, penalties, payments to offset damages and federal taxes;
- foreign trade regulations.
Under the terms of enrollment costs and revenues of the federal budget is divided into own and control.The first group are those that are defined and specified by the legislation of the Russian Federation.They operate continuously.For example, such income rank downcast tax and non-tax nature.By regulating include those which are strictly fixed value for each year.
Implementation of the budget Revenue acts as the major parameter of efficiency of the budget process.Since the costs and revenues of the federal budget are closely interlinked, it is understood that if the income generated in the required amount, then the costs will not be able to cover all the programs that are scheduled to funding for the budget period.
assess the financial condition of the state is in direct proportion to the tuned balance of revenues and expenditures.In case of equality of these indices is fixed budget balance.When there is a surplus budget surplus, and, accordingly, on the contrary, with the budget deficit - the deficit.
