Government revenue constitute a system of monetary relations, which are formed in the course of the financial resources of the country.These relationships are made in the distribution and redistribution of the gross national product between the spheres of public interest, which is to ensure national defense, public order, the maintenance of public administration and others.The distribution of the funds thus become the property of the state.
All state budget revenues form a definite system, the main structural components of which are the following:
- tax revenues are those established by the legislation at the federal level, regional taxes and fees, local taxes, as well as budget revenues from fines, excise taxes, penalties.In addition, this group includes revenues from conducting economic activities, such as income tax (for entrepreneurs and leading organizations such activities), citizens' income taxes, revenues from VAT, fees for conducting foreign economic activities (customs duties and taxes).
- non-tax budget revenues include various types of payments from the proceeds of the utilization of existing property (state and municipal) property, income from the sale or disposition, or commercial use, payments and revenues levied for the provision of various types of paid services and manufacturingworks.To this category belong to the funds resulting from the authorization of all sorts of activities subject to criminal or administrative liability (confiscation, seizure, confiscation by the court), income received in the course of damages that can be caused by institutions of the State, through its agents and agencies.
all tax and non-tax budget revenues, which are the responsibility of subjects of the Russian Federation are based on local taxes and fees, as well as the funds that are allocated to the regions from the federal budget.Non-tax budget revenues of Russian regions are formed according to the provisions contained in Art.41 - 46 of the Budget Code of the country.These include revenues: revenues from local (regional) tax payments from local taxes, as well as unsystematic transfers of federal budget funds allocated for the standards that are set by the state for every certain period (fiscal year).This list includes both federal regulatory budget revenues.
source of formation of budget revenues of the state, as in any country, Russia is the national income.The size and structure of the national income is the main reference point in the planning of the budgetary policy.
State budget revenues are intended to finance the establishment of a foundation for a successful solution of problems of socio-economic and political development of the country and the state.
variety of forms and types of government revenues allows to classify them on a number of significant reasons.
Types of sources of formation of state budgets are distinguished as follows: revenues of regional budgets and municipal units, individual state and municipal enterprises, budgetary sectoral / inter-branch funds.
By ownership payer allocate revenues from the public segment of the economy, from production / non-production activities of enterprises / institutions.This category also includes fees for the use and development of natural resources, alienation of property, payments of the enterprises / organizations, budget revenues from the population.
The form of withdrawal distinguish types of income: voluntary and mandatory payments.
All of them together form the state budget, which is given the force of law and which serves the purpose of sustainable development of the state.
