budget of the Russian Federation - a complex set of different items of income and expenses.Effective its execution involves competent classification of sources of revenue and cost trends, present in the public financial system.The specifics of Russia's political system requires the formation of a stable model of structured classification of revenues and expenditures of the state budget to the different categories.Do the Russian authorities in this resource?
Overview of budget classification
Of course, yes.Otherwise, the functioning of the national economy would be impossible.The classification of expenditures, income and other parameters of the budget at the forefront in the state economic planning.This mechanism involves keeping, systematization and analysis of information related to execution of the budget items.On the basis of this information can then be carried out evaluation of the effectiveness of government policy in that direction, as well as identifying possible mechanisms for its optimization.
Federal standards
Formation of the general principles of the classification of budget revenue and expenditure in Russia is built on the federal level through the publication of the relevant legal acts, and subsequently delegated to the regions and municipalities.The fact that the development of standards and norms through which the allocation of revenues and costs of the articles of the state budget to the different categories, it is implemented at the federal level - the most important factor of stability of the national economy, in many ways, and also of the political system.
budget classification of expenditures and incomes involves grouping of the relevant articles on the degree of similarity of channels and sources of investment funds in the treasury and is operated both with the aim of drawing up financial plans, and in the course of their execution.The key task of the state in this case - to ensure comparability of certain indicators in the budgets of different levels - federal, regional and municipal.
structure of the budget classification of the Russian Federation
On the basis of the principles of any budget classification of expenditures made in Russia?First of all, we should distinguish two main mechanisms of its implementation.
- Firstly, a classification of income. It involves grouping of budget revenues at all levels of correlative with the sources that shape it, and in accordance with the regulatory legislation.Income categories defined by articles that combine these or other sources of revenue as a general principle.It may be, for example, customs fees.
- Second, is the classification of budget expenditures.This group also costs allocable to various levels of public funding.Classification of expenditure reflects the direction of cash flows in specific areas in order to address the key challenges facing the state - economic development and welfare of the citizens.
budget classification under the Russian model assumes allocation of revenue and costs to the sections, subsections, and the target object of the state budget, which reflects the direction of cash flow to solve specific problems facing the state, and suggested the implementation of various economicactivities.
Classification of costs and revenues of the Russian Federation may also be made on economic grounds.This mechanism involves grouping various articles on the basis of their economic content.As a rule, it is expected the allocation of operating and capital costs.Also, the economic classification of revenues and expenditures implies the subsequent preparation of estimates for individual budgetary organizations.
departmental classification
important component of the cost-sharing in the framework of public financing - activity departments.What are they?First of all, the fact that the authorities themselves can identify these or other mechanisms for inclusion of the budget to specific categories.Practiced thus departmental classification of expenses of the state funding system.It is a grouping of items of costs at budgetary systems of the RF subjects.The main objective of the authorities engaged in this line of work - to allocate budgetary resources for administrators.
departmental classification of expenditures often acts as a mechanism for the distribution of the relevant appropriations.The criteria are the same as those noted above us - the assignment of costs to the different sections, subsections, or target object (which, in turn, can be further classified into sub-items and other financial activities of the authorities and institutions).With regard to the budgetary funds at the level of regions of Russia, as well as the subjects in the same status, engaged in the work at the municipal level, their lists of entities approved by the executive or by the competent local authorities.
Relevance classification
classification of revenues and expenditures of the state budget of the Russian Federation is of great importance.The effectiveness of the implementation of its direct impact on the quality of functioning of the state of the financial system of Russia.The specifics of Russian fiscal policy is largely determined by the peculiarities of the structure of government, the national characteristics of the model the federal structure of our country.
therefore vital in terms of maintaining the integrity and stability of the political system to have a structured model of classification and allocation of revenues and expenses budget.The principles of building it should be clear and open for federal agencies to make key decisions in the field of financial management and for regional and municipal authorities.
considered by us classification, according to experts, in general, built a sufficiently logical.Income and expense items provided for the Russian budget system, which is very important - are the same for all levels of management of public finances.This aspect is quite useful to consider in more detail.
unity of the budget system
So, the most important feature, which is characterized by the classification of budget revenue and expenditure in the Russian model - the unity of approaches and criteria for classifying them into one category or another on the federal, regional and local levels.Therefore, the key regulations governing the mechanism are approved at the level of the higher authorities.As a rule, the relevant sources of law take on the character of the federal law.In turn, the level of subjects of the Russian Federation or municipalities may be necessary detail of regulatory standards through the publication of the regional or local laws.The main thing with this - do not violate the general principles of the budget classification set out at the federal level.
We examined key theoretical principles on which the authorities in the Russian Federation carried out the assignment of expenditures and revenues of the state of the financial system to the different categories.We have seen that there are several basic approaches to building such a scheme, which are based on economic criteria, or, for example, methods of personnel involved in specific departments.Let us now consider a number of practical points, reflecting the way in which the classification is carried out in government spending and revenue.We study those same categories, which are distributed in the Russian Federation revenues and expenses of the state of the financial system.Let's start with revenue.
Classification income
classification of budget revenues expressed in referring to its sources, groups, subgroups and specific articles.
Regarding groups can be distinguished tax revenues.Among key subgroups:
1. Taxes on goods, services, royalties and other fees.These include:
- VAT,
- excise duty on products or raw materials, which are produced in Russia or imported from abroad;
- federal, regional and local charges related to the category of license;
- tax on the purchase of foreign currency and payment documents, which are expressed by means of foreign currency;
- UTII.
2. Property taxes.These include taxes:
- property companies;
- property of individuals;
- property;
- inheritance or donation.
3. Fees for the use of settling down in the country in natural resources.Among those:
- payments for use of mineral resources;
- fee for reproduction of the mineral resource base;
- tax revenue from the additional production of hydrocarbons;
- a tax on the right to use water resources, objects of fauna;
- forest, water, environmental, land taxes.
4. Fees related to trade between the Russian Federation and other countries with foreign economic transactions.Among those:
- customs, government fees and charges;
- contributions to various funds, state-owned;
- taxes on gambling, advertising;
- road and vehicle tax.
other major group of sources of budget revenues - non-tax revenues.In their structure contains the following main subgroups:
1. Property income on assets that are owned by the state, municipalities, or arising out of certain commercial activities.These include:
- income from engaging assets belonging to the state or municipality;
- dividends on securities State of origin;
- revenue from leasing of state property;
- percentages that result from the formation of bank deposits at the expense of free budget funds, as well as those that have arisen as a result of granting loans within the country;
- revenues that came as a result of the provision of services or compensation of costs of the state;
- profit CBR;
- payments from the state or local government agencies;
- fee-fishing quotas for joint ventures and foreign organizations;
- other income from assets that are owned by the state or municipality.
2. Proceeds from the sale of assets owned by the state or the local authority.These may be:
- proceeds from the privatization of companies that were owned by the state;
- revenue arising from the sale of shares by public authorities;
- revenue, which appeared as a result of transactions in residential real estate;
- proceeds from the sale of production or non-production resources, transport, certain types of equipment;
- proceeds from the sale of seized or having property owners, treasure and other assets, which became the property of the state or municipality.
- revenues from the sale of government stocks;
- proceeds from the sale of land and intangible assets;
- income from non-state actors in the form of capital transfers;
- fees and charges relating to the administrative category;
- penalties, payment of damages;
- revenue arising from foreign economic activities;
- other income attributable to non-tax category.
3. Gratuitous receipts.Their sources are:
- budgets of different levels;
- state funds, the organization;
- supranational structures.
The classification may include funds that are transferred to the trust funds.Actually, this type of establishment may also have income.
4. Revenues trust funds.Among those:
- traffic, environmental funds;
- structure relating to the activities of the customs system of Russia;
- fund the fight against crime;
- structure under the jurisdiction of the Federal Border Service, Ministry of Atomic Energy;
- fund and reproduction of mineral raw materials.
These are the key categories in which classified revenues of the Russian budget.As we have determined above, their essence is aimed at maintaining the unity of the budget system of the Russian Federation, adapted to the specificity of the political structure of the country.But no less important for us is to have a study of the principles on which the public authorities classify as budget and expenditures.
Classification costs
Thus criteria of the revenue to the different categories adopted in Russia, we have reviewed.We now study what constitutes the functional classification of budget expenditures in Russia.Its main categories considered section.Specific varieties of them quite a lot.Thus, the modern classification of budget expenditures in Russia involves the allocation of the following list of sections:
- state and municipal management;
- the judiciary;
- activity in the international arena;
- the army;
- law enforcement agencies;
- science;
- industry, energy and construction industries;
- activities in the field of agriculture, fisheries;
- environmental protection;
- transport sphere;
- Communications, Information Technology;
- market infrastructure;
- housing and communal services;
- prevention and elimination of consequences of emergency situations;
- education;
- culture and art;
- media;
- health, physical education;
- socially oriented policies;
- payments on external state loans;
- formation of state reserves;
- budget subsidies and other support measures;
- optimization of the arms, including in the framework of international agreements;
- training of the armed forces in terms of mobilization;
- financing trust fund activities;
- other types of expenditure.
We now study what is the economic classification of budget expenditures.As part of her assignment is expected to cost the following main categories:
1. Current expenditure.These include:
- interest payments on loans;
- subsidies, transfers;
- costs associated with the procedure of recognition of rights to ownership of assets abroad.
2. Capital expenditures.Among those:
- investments in fixed assets;
- the formation of the state reserve;
- the purchase of land and intangible assets;
- transfers of capital belonging to the category.
3. Providing budget loans.Among the activities of the appropriate type:
- loans within the budgetary system;
- loans to foreign countries;
- return of credits.
possible allocation of additional criteria detailing costs.Economic classification of budget expenditures may involve the definition of a wide range of articles, which may be made public finances.
Additional criteria for the classification of income and expenses
For example, in a separate category sometimes transfers are allocated to citizens.They are a budget aimed at funding pensions, benefits, compensation, welfare payments and scholarships - all the financial support measures that are provided by federal, state or local laws.
Budget classification of budget expenditures may involve the allocation on the basis of the current categories and sections of other substantive articles.For example, in the case of subsidies - the funds that are provided by the state in the required volumes of regional or municipal budget, organization or citizen on terms of share of cash collateral, then they may be classified into various sub-items.How is it possible?
