If you pay attention to the Constitution of the Russian Federation, it can be said that fiscal and credit policy in our country, as a rule, carried out by the government, because it is part of his duties.Its implementation takes place at different levels.
State budget - a form collected from the population, and spent on state needs funds, the receipt of which mainly comes from taxes and fees on the property of citizens and profitability.With the help of these funds going financing of courts, the army, local government and so on.This so-called plan of the state, which is made for the whole year and has the same force as law.It involves three functions:
1) stabilization.Its purpose is to conduct macroeconomic policy.
2) Redistribution.That is, the income received by the state, is distributed in the public interest.
3) Allocation.The purpose of this function is to create a financial base for the country for the production of public goods.
Fiscal Policy states implement functions such as the creation of a variety of benefits for society, control over the structure of national income and its redistribution.Its implementation is likely based on one of the concepts, which are called "neutral" and "functional."
first task is that fiscal policy was tied to Russia the most effective balancing the budget, with provision for a neutral attitude to the processes affecting the social and economic sphere.In other words, this concept is based on a purely financial problems related to the most efficient allocation of funds, which were seized.Fiscal policy, carried out by the second concept includes the other than financial, and even economic functions.It is based on the principle that states: balance the state budget is not as important as compared to the balance of the national economy.On that basis, macroeconomic stabilization is accompanied by the surplus, the budget deficit.
Most of the budget of any state tax revenues make up a population.Therefore, fiscal policy is an important component in the implementation of the normal functioning of the State.It includes a whole system of legal norms and practices related to the management of taxation.The main elements of the tax systems are the taxes and, of course, the principles of their accrual.With them comes the financing of the entire state.
Tax benefits - is the most important tool that includes fiscal policy.Since it is with their help it made the impact on the economy.It plays an important role as a state may thus performed, for example, stimulation of enterprises, chtosposobstvuet economic growth.And it is the task of each State.