surplus of the state budget - is an indicator showing the excess of budget revenues over expenses.In other words - the achievement of the country's surplus on the results of economic activity of business entities.Balanced budget - the most favorable version of the state budget.However, the actual balance of this indicator is not possible to achieve common.And as a result - the state has a budget deficit, which subsequently leads to a tax debt.
According to the theory, the budget structure is a set of state, regional, municipal and consolidated budgets.And this division must be considered when carrying out a detailed analysis of the results of their implementation.Thus, the balanced budget at the state level does not cover the negative balance of the majority of regional and local budgets.
surplus of the state budget must be constantly examined from the standpoint of positive and negative assumptions.So if there is this figure as a result of the efficient and economic use of budgetary funds and thus traced the full hundred percent financing, this phenomenon is, of course, positive.If enough high incomes were formed as a result of the current favorable position in the economic situation, or to obtain due to the austerity of funding shortfalls on government spending - it can not be considered as a positive thing.
Based on the resulting surplus is created at the state level stabilization fund, whose revenues account for about half of the state budget.These means the state can use to attract investment into the country, modernization (renovation) of fixed assets, strengthening of innovative activity, funding for health and social services.
government surpluses generates precisely the additional savings that the state can use to purchase additional financial and non-financial assets, repayment of debt and payment of capital transfers.
surplus of the state budget is in a constant struggle with the deficit.These two indicators are opposite and can not exist simultaneously.Thus, the budget deficit - an indicator of excess government spending over income.The income and expenses generated by a special classification, stipulated in the Law on State Budget.
main cause of the deficit are the decline in production, political instability in the country and, of course, war.All of these factors show a significant decrease in the revenue part of the budget in the form of lower tax revenues.At the same time costs either remain at the same level or even increase.Thus, one can see the gradual growth deficit.
sources of covering the budget deficit can be expressed in the form of additional financing, and to attract different types of investments.The first method can be represented by money supply, which could strengthen inflationary processes, characterized by rising prices for goods and services, reduce the living standards of the majority of the population and aggravate social tensions in the country.That is the basis of the above reasons, the most viable option for the government is the use of internal and external loans.
Summing up the above, we can conclude that government surpluses can be both positive and negative aspects of its formation.Emerging these factors should be subjected to detailed analysis by the financiers of the state and to prevent the occurrence of negative aspects in the formation of the state budget in the future.
