The budget system in any state occupies a dominant position.This explains the importance of the functions that it performs in ensuring the economic stability of society.Clearly, therefore, the interpretation of the literature in this category is carried out from different positions.
most frequently used definition states that a budget is a central fund, which accumulated funds and which is formed on one level or another, and in accordance with facing the state and society problems.That is why the budget is considered as a function of the state, carried out at all levels of government.
With narrower, namely economic positions, the essence of this category is the income and expenditures of the state budget, which form an integral system of social relations on the redistribution of a portion of the total purse of the state in accordance with its specific tasks.In a simplified version of the income and expenditures of the state budget is understood as a kind of financial system, the financial project or plan that is developed and there is a time-bound targets.
In any country, the budget is usually formed of two dialectically inseparable and interdependent parts - revenue and expenditure.For example, federal budget revenues in Russia are unstable part of the budget, which indirectly reflects the achievements of society.The expenditure part is also not stable, it shows what the total value of a monetary fund of the state can be directed to the solution of various problems of development.At the same time, the planning of both the revenue and expenditure sides, are taken into account and external influences on the country's budgetary processes.
structured fiscal system is directly mediated by the type of state-territorial structure of a particular state.Federal characterized by a two- or even three-tier model in which the allocated budget for each of the levels of the subjects included in the federal government.For example, Russia has created and operates a three-tier system, in which stand out: federal, federation subjects and municipalities.
The functioning of all budgets in the country determines the Budget Code.The budget system operates on the basis of certain principles that are universal for the budgets of all levels.One of these is the principle of distinction.In accordance with the income and expenditures of local budgets and other levels, are formed from a strictly defined by law sources.In addition, the authority to develop and manage budgets and assigned to the appropriate level of authority.
Federal taxes are determined by the legislation of the Russian Federation, in addition, budgetary control tools form acceptable proportion between the respective levels of their budgets in the revenue and expenditure side.In the Russian Federation approves federal project revenues and expenditures of the state budget for three years, at the lower levels - for one year.
The main federal income includes income from state property, its sale or privatization receipts from the sale of state stocks and intangible assets, and many others.
costs budgets of all levels are classified into capital and operating.
Capital include:
- the cost of the investment;
- means of budget credits;
- the costs of expanded reproduction;
- costs that create conditions for increasing the property owned by the Russian Federation and its subjects;
- other expenses, provided the budget classification of the Russian Federation.
Moreover, given the functions of the state, allocated the costs of the state apparatus, defense, health care, social insurance and other items.
Thus, revenues and expenditures of the state budget are not only an economic category, but also legal, because it is an effective tool of state regulation of social development.
