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municipal finance income budget

Introduction
2. Municipal budget. Municipal revenues
4.1 Planned budget revenues of the Leshukonsky municipal district for 2008
4.2 Volume of revenue receipts to the budget of the municipal municipality "Leshukonsky municipal district" for 2008
4.3 Analysis of the budget execution of the Leshukonsky municipal district for 2008
4.4 Report on the implementation of revenue volumes to the budget of the Leshukonsky Municipal District municipal district
4.5 Standards for the distribution of income to the budget of the municipal municipality "Leshukonsky municipal district" for 2008, not established by law
Conclusion
List of used literature
Introduction

The country's budget system is the main financial basis for the activities of state authorities and local governments in the field of economic and social development of the respective territories. The relevance of the research topic of the course work lies in the need to solve the problems of formation and execution of municipal budgets, through the municipal component of the law “On Local Self-Government”, to provide justification for local budget revenues. The object of the study is the local budget of the municipal formation "Leshukonsky municipal district". The subject of the study is the analysis of the effective formation and execution of the local budget.

The goal that was pursued in carrying out this work was to, on the basis of studying, analyzing and summarizing the content of a number of sources, consider the mechanism for the formation and execution of municipal budgets, reveal the main problems of local budgets and formulate some proposals for resolving them. Based on the formulated goal, the following tasks were set during the work:

Consider municipal finances and their formation;

Features of the formation of local budget revenues;

Analysis of the actual execution of local budgets (revenue part);

Problems of development of municipal finances in modern conditions.

In practice, consider the local budget of the municipal formation "Leshukonsky municipal district";

The analysis of specialized literature carried out in the process of preparing the course work indicates that the problems of the formation and execution of municipal budgets have been in the focus of attention of both Russian and foreign specialists in the field of local self-government for several years now.

Local budgets play an important role in the process of socio-economic development of Russia, providing funding for the main network of preschool institutions, schools, medical and social institutions. Studying the problems of formation and effective use of municipal budgets, two directions of consideration of this issue are identified: firstly, from the point of view of the formation of budgets directly at local governments, and secondly, from the point of view of higher-level authorities. In the first case, the task facing local authorities is to maximize the collection of taxes in order to cover the costs of activities carried out by municipalities in accordance with federal and city legislation. The task facing higher authorities is the formation of the minimum budget of the municipality, i.e. formation of the minimum expenditure portion of local budgets. Therefore, the most important condition for the stability of inter-budgetary relations is the creation of an integral system for the formation of the financial base of budgets of all levels and especially municipal budgets.

The laws adopted over the years of reforms did not create a mechanism for guaranteeing local self-government financial independence and independence, although they all proclaim these principles and verbally guarantee them. Today Russia in this matter is not far from a strictly centralized system, and even then in the direction of further infringement of the rights of local self-government. The formation of the revenue side of local budgets was carried out and continues to be carried out mainly not at the expense of their own income, but through deductions from regulatory revenues. And even taking this into account, local budgets are sorely lacking in financial resources, and in the revenue side of local budgets, despite the laws adopted, the share of funds received in the form of financial assistance from the budgets of the constituent entities of the Federation does not decrease.

In preparing this course work, both methodological and special economic literature, regulations and legislative acts were used.

1. The concept of municipal finance in modern Russia

Municipal (or local) finance is a set of socio-economic relations that arise regarding the formation, distribution and use of financial resources to solve problems of local importance.

These relations develop between local governments and the population living on the territory of a given municipality, as well as business entities.

Municipal finances include:

- local budget funds;

- municipal extra-budgetary funds;

- state and municipal securities owned by local governments;

- other funds in municipal ownership.

The local budget is the budget of the corresponding municipal entity, the formation, approval and execution of which is carried out by local government bodies. Since, according to the Constitution of the Russian Federation, local self-government is not included in the system of state authorities and administration, local budgets also do not belong to the public finance system, although, of course, they constitute an integral element of the country’s unified financial and budgetary system.

Local budgets in the Russian Federation include district, city, rural, township budgets and district budgets in cities. The formation and functioning of the local budget system in the Russian Federation is regulated by four main legislative acts: the Constitution of the Russian Federation, the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, the Federal Law “On the Financial Foundations of Local Self-Government in the Russian Federation” and the Budget Code of the Russian Federation.

The financial basis of local self-government consists of the local budget, municipal extra-budgetary funds and other financial resources (in accordance with current federal and regional laws). Local authorities, in accordance with their powers and within the limits established by federal legislation, could introduce their own taxes, fees, fines and other payments that are sources of financial revenue, create their own banks, insurance, investment companies, etc.

According to paragraph 2 of Art. 2 of the Federal Law of October 6, 2003 No. 131-FZ "On the general principles of the organization of local self-government in the Russian Federation" local self-government in the Russian Federation is a form of exercise by the people of their power, ensuring, within the limits established by the Constitution of the Russian Federation, federal laws, and in cases , established by federal laws - the laws of the constituent entities of the Russian Federation, independent and under their own responsibility decision by the population directly and (or) through local government bodies of issues of local importance based on the interests of the population, taking into account historical and other local traditions.

According to the Constitution of the Russian Federation, local government bodies are not included in the system of state authorities (Article 12). The main tasks of local government bodies are to ensure that the population independently resolves issues of local importance, as well as the ownership, use and disposal of municipal property (clause 1 of Article 130). At the same time, the Constitution simultaneously proclaims the independence of local self-government within the limits of the powers granted and the guarantees of the state in relation to local self-government.

Federal Law No. 154-FZ of August 28, 1995 “On the General Principles of Local Self-Government in the Russian Federation” defines the scope of competence and the list of issues of local importance under the jurisdiction of municipalities. This list may be supplemented by the legislation of the constituent entities of the Russian Federation. In addition, municipalities have the right to accept for their consideration other issues that are not excluded from their jurisdiction and are not assigned to the jurisdiction of other municipalities and government bodies (clause 2 of Article 6).

Local finance includes local budget funds, state and municipal securities owned by local governments, and other financial resources.

The concept of “local finance” is identical to the concept of “financial resources of local government”. To a large extent, they are based on funds from the municipal budget.

Financial resources (financial resources) of local government are presented within the financial system of the state as one of its central links. It is in the financial sphere that the inextricable connection between state and municipal authorities is manifested.

The general principles of financial activity of local governments are regulated at the level of the Constitution of the Russian Federation, which establishes the basic principles of the organization and activities of society and the state and has a significant impact on the development of Russian legislation.

In general, legal regulation of the financial activities of local governments is carried out at the level of the Russian Federation, its constituent entities and municipalities.

Thus, the Budget Code of the Russian Federation establishes that “local budget revenues are generated from their own income and income from deductions from federal and regional regulatory taxes and fees.”

As the own revenues of local budgets, the Federal Law on the Financial Fundamentals of Local Self-Government defines “local taxes and fees, other own incomes of local budgets, shares of federal taxes and shares of taxes of constituent entities of the Russian Federation assigned to local budgets on an ongoing basis. These taxes and fees are transferred by taxpayers to local budgets"

The federal law stipulates that “the formation and use of local finances are based on the principles of independence, state support and transparency”

The principles of financial independence of municipal authorities are proclaimed in Art. 9 of the European Charter of Local Self-Government.

Local governments, within the framework of national economic policy, have the right to have sufficient financial resources of their own, which they can freely dispose of in carrying out their functions.

The financial resources of local governments must be proportionate to the powers granted to them by the Constitution.

At least part of the financial resources of local governments must be provided through local fees and taxes, the rates of which local governments have the right to set within the limits determined by law.

2. Municipal budget. Municipal revenues

Based on Art. 15 of the Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" issues of approving the local budget and reporting on its execution, establishing local taxes and fees, the procedure for managing and disposing of municipal property are assigned to the exclusive jurisdiction of the representative body of local self-government.

Article 9 of the Budget Code of the Russian Federation stipulates that the jurisdiction of local government bodies in the field of regulation of budget legal relations includes:

Establishing the procedure for drawing up and reviewing draft local budgets, approving and executing local budgets, monitoring their implementation and approving reports on the execution of local budgets;

Drawing up and reviewing draft local budgets, monitoring their implementation and approving reports on the execution of local budgets;

Determining the procedure for sending to local budgets income from the use of municipal property, local taxes and fees, and other income of local budgets;

Determining the procedure and conditions for providing financial assistance and budget loans from local budgets;

Providing financial assistance and budget loans from local budgets;

Determining the procedure for municipal borrowing;

Implementation of municipal borrowings and management of municipal debt.

In order to replenish the revenue side of local budgets, representative bodies of local self-government have the right to:

Establish local taxes and fees and provide benefits for their payment in accordance with federal laws;

In accordance with the legislation of the Russian Federation, make decisions on the establishment or abolition of local taxes and fees, on making changes to the procedure for its payment. Decisions made are subject to official publication at least one month before they enter into force.

As stated in paragraph 2 of Art. 1 of the Tax Code of the Russian Federation, “regulatory legal acts of local government bodies on local taxes and fees are adopted by representative bodies of local government in accordance with this Code.”

“establishment of local taxes and fees” - in a broad sense, this concept includes: a) selection from the existing legislative list of the most economically significant local taxes and fees for the relevant territory; b) an independent decision of a representative body of local self-government to introduce this tax on the territory of the municipality; c) specification in a normative legal act of the provisions of tax legislation - determination of the essential elements of taxation: tax rates within the limits established by the Tax Code of the Russian Federation, tax benefits, as well as the procedure and deadline for paying taxes and fees. Municipal bodies, exercising their rights in the field of taxation, not only establish (within the limits of their powers), but also enact specific types of local taxes and fees, defining in a resolution or decision the exact date from which these taxes (fees) are considered established and may be collected on the territory of the relevant municipality.

The competence of representative bodies of local self-government also includes the organization of legal regulation of the collection of local taxes and fees by establishing in regulations the procedure and deadlines for their payment.

So, the main link in the municipal finance system is local budgets. Local budgets (budgets of municipalities) constitute the third level of the budget system of the Russian Federation.

The presence of a budget strengthens the economic independence of local governments, promotes the activation of economic activity and the development of infrastructure in the corresponding territories.

From the point of view of economic theory, the local budget should be considered as “a set of economic relations that contribute to the territorial redistribution of the country’s national income, ensuring the creation of a financial base for local authorities.”

Local budgets are characterized by:

A wide sphere of influence, since budgetary relations permeate all aspects of the territorial reproduction process;

A high degree of effectiveness due to the redistributive nature of this economic category;

Flexibility, since the system of budgetary management methods is not formed as a given once and for all, but as dynamic, constantly evolving depending on the goals and objectives of territorial development.

The local budget includes revenue and expenditure parts.

According to Art. 6 of the Federal Law "On the financial foundations of local self-government in the Russian Federation" the revenue part consists of own income and revenues from regulatory income, it can also include financial assistance in various forms (subsidies, subventions, funds from the financial support fund for municipalities), funds according to mutual settlements.

In the Budget Code of the Russian Federation, municipal budget revenues are divided into own and regulatory (Article 60), tax and non-tax (Articles 61, 62).

Own budget revenues include:

Tax revenues assigned to the relevant budgets by the legislation of the Russian Federation;

Non-tax income provided for in paragraph. 2 - 5 p. 4 tbsp. 41 of the Budget Code of the Russian Federation, as well as other non-tax income;

Gratuitous transfers (Article 45 of the Budget Code of the Russian Federation).

Regulating budget revenues are federal and regional taxes and other payments, for which standards for contributions (in percentage) to local budgets for the next financial year are established, as well as on a long-term basis (for at least 3 years) for various types of such income.

Tax revenues of municipal budgets are:

Own income from local taxes and fees, determined by the tax legislation of the Russian Federation;

Deductions from federal and regional regulatory taxes and fees transferred to local budgets by the Russian Federation and a constituent entity of the Russian Federation in the manner established by Art. 52, 58 and 63 BC of the Russian Federation;

State duty, with the exception of that charged in accordance with Art. 50 of the Budget Code of the Russian Federation into federal budget revenues - according to the standard of 100% at the location of the credit institution that accepted the payment.

Local taxes and fees include taxes and fees established in accordance with federal laws.

Non-tax revenues of local budgets are taken into account and formed in accordance with Art. 41 - 46 of the Budget Code of the Russian Federation, including at the expense of the part of the profit of municipal unitary enterprises remaining after paying taxes and other obligatory payments - in the amounts established by legal acts of local government bodies.

Other own revenues of local budgets include:

Income from privatization and sale of municipal property;

At least 10% of the income from the privatization of state property located on the territory of the municipality, carried out in accordance with the state privatization program;

Income from the rental of municipal property, including rental of non-residential premises and municipal lands;

Payments for the use of subsoil and natural resources established in accordance with the legislation of the Russian Federation;

Income from municipal cash and clothing lotteries;

Fines subject to transfer to local budgets in accordance with federal laws and laws of constituent entities of the Russian Federation;

State duty established in accordance with the legislation of the Russian Federation.

The Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation” provides for the right of local government bodies to receive payments for the use of natural resources and the participation of local government bodies in credit relations (Articles 40, 42).

Municipal budgets are also replenished from income from the use of municipally owned property and from paid services provided by local governments and budgetary institutions under the jurisdiction of local government.

Financial assistance to a municipal formation from the budget of another level of the budget system of the Russian Federation is provided in the form of grants and subventions and is subject to accounting in the revenues of the local budget, which is the recipient of these funds.

Subsidies are funds provided to local budgets from the federal budget and budgets of the constituent entities of the Federation on a free and irrevocable basis in order to cover current expenses.

Subsidies do not have a specific purpose and can be used at the discretion of local governments.

Subventions are funds allocated from the federal budget or the budget of a constituent entity of the Russian Federation on a free and non-refundable basis for the implementation of certain targeted expenses. These funds are provided for the implementation of programs that ensure the socio-economic development of the relevant territories, to eliminate the consequences of natural disasters, etc.

Grants, subventions, as well as borrowed funds play the role of auxiliary sources of income for local budgets. At the same time, in practice, subsidies serve as a means of covering the local budget deficit, and subventions affect both the volume and structure of local budget expenditures.

Borrowed funds may be intended to cover expenses exceeding the minimum budget or to eliminate financial difficulties in the process of executing the approved budget.

Executive bodies of local self-government, by decision of representative bodies, have the right to issue municipal loans for investment purposes and receive loans - budget funds provided from other budgets on a repayable, gratuitous or reimbursable basis for a period of no more than six months within a financial year.

Local governments independently manage funds from local budgets. The amount of excess revenues over expenses of local budgets based on the results of the reporting year is not subject to withdrawal by federal government bodies or government bodies of the constituent entities of the Russian Federation.

Revenues from local budgets can be transferred to budgets of other levels at rates (standards) determined by legal acts of local governments (Article 63 of the Budget Code of the Russian Federation).

At the same time, the revenue and expenditure parts of local budgets separately provide for the financing of measures to resolve issues of local importance and the exercise by local governments of certain federal powers and the powers of the constituent entities of the Russian Federation.

The population of a municipality can directly make decisions on one-time voluntary collections of funds from citizens in accordance with the charter of the municipality. Self-tax funds are used exclusively for their intended purpose. Local government bodies inform the population of the municipality about their use (Article 39 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation” and Clause 3 of Article 8 of the Federal Law “On the Financial Basis of Local Self-Government in the Russian Federation”).

The financial resources necessary for the implementation by local self-government bodies of certain state powers are annually provided, respectively, in the federal budget and in the budgets of the constituent entities of the Russian Federation.

An increase in expenses or a decrease in revenues of local governments that arose as a result of decisions made by federal government bodies or government bodies of constituent entities of the Russian Federation are compensated by the bodies that made the decisions. The amount of compensation is determined simultaneously with the adoption of the relevant decision. Decisions of public authorities that entail additional costs for local self-government bodies are implemented by local government bodies within the limits of the funds transferred to them as compensation (Article 38 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”).

Violation of the principle of balancing the local budget gives rise to its deficit. Sources of financing the local budget deficit can be internal sources in two main forms:

Municipal loans carried out by issuing securities on behalf of the relevant municipality;

Loans received from credit institutions (Article 96 of the Bank of the Russian Federation).

The totality of debt obligations of a municipality can exist in the form of:

Loan agreements and contracts concluded by municipalities;

Loans from a municipal entity (municipal loans), carried out by issuing securities on behalf of the municipal entity;

Agreements on the provision of municipal guarantees, municipal guarantee agreements to ensure the fulfillment of obligations by third parties;

Debt obligations of legal entities converted into municipal debt on the basis of legal acts of local governments.

Debt obligations of a municipality are repaid within a time frame that is determined by the terms of borrowing and cannot exceed 10 years (Article 100 of the Budget Code of the Russian Federation).

Contractual relations arising in connection with the provision of municipal guarantees are regulated by the provisions of Art. 115 and 117 BC of the Russian Federation.

In accordance with Art. 41 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, representative bodies of local self-government have the right to form special-purpose extra-budgetary funds in the manner and under the conditions established by the legislation of the Russian Federation. However, it is important to note that according to Art. 10 of the Budget Code of the Russian Federation, the creation of extra-budgetary funds is possible only at the level of the Russian Federation and its constituent entities. The third level of the budget system may include only local budgets.

3. Existing problems in the formation of municipal finances

Worries and debts. Unlike other countries in which local self-government is developed, in Russia a large share of expenditures of local (city, district, village) budgets goes to the maintenance and subsidies to public utilities (up to 30% of all expenditures), and the maintenance of the social sphere (education, healthcare, culture, orphanages and nursing homes, etc.) - 55-60% of all expenses. Only 10-15% goes to salaries of municipal employees (local officials, doctors, teachers, housing department janitors, etc.). For comparison: in Western European countries, 70-80% of municipal expenditures are spent on salaries and 20-30% on financing municipal services.

All these costs place an unbearable burden on local authorities. The heads of cities and towns rush between officials of the regional and regional administrations, asking them for money to cover the huge deficits of local budgets; are negotiating with the directors of regional divisions of RAO UES of Russia and suppliers of coal and fuel oil, asking the former not to cut off heat and light to residential areas, and the latter to supply the fuel necessary for heating and lighting populated areas on credit (since there is no money, and people cannot be left without heat and light); they communicate with angry drivers of municipal buses who do not receive wages and do not have money to buy gasoline, and mechanics - plumbers and housing departments, to whom the budget pays a pittance (moreover, irregularly and in the last place); they are trying to find a compromise between the chief doctors of municipal hospitals, who do not even have the funds for bandages and syringes, and the school directors, who do not even have the funds to buy chalk and pay the cleaners.

The burden of various and urgent expenses lying on Russian municipalities and the chronic deficit of their budgets led in the 90s to a colossal increase in the accounts payable of local governments. There are cities in Russia whose debts amount to billions of rubles and are comparable to their annual budgets. Moreover, unlike Russia, which has debts primarily to foreign states and private banks (the so-called Paris and London Clubs), and the constituent entities of the Federation, which have taken out loans from Russian commercial banks, municipalities have a large share of their debts to energy, coal, and gas workers, communications workers, water utilities, that is, before those from whom in recent years, by hook or by crook, they have received resources and services without full payment, with whom they carried out mind-boggling and ruinous mutual offsets, with whom they engaged in bizarre barter (such as “debts for land plots”).

The total amount of debt of local governments is unknown (which in itself indicates a misunderstanding by society and the state of the severity and essence of the problem). What is clear is that it is colossal. The course of the state and natural monopolists towards tightening payment discipline and collecting old debts, which clearly manifested itself in 2000, sharply worsened the situation of municipalities. The share of funds going to subsidies for public utilities has increased sharply (of course, the sharp rise in energy prices also played a role). Where the demand for debt repayment was especially harsh, and where money was especially scarce, it was not possible to prepare for winter, and houses stand for hours and days without heat or light. For example, in Primorye or Kamchatka.

Other "expenditure powers". The “natural” expenses of cities, districts and towns are extensive and burdensome. Local authorities are not able to cope with their severity themselves. However, there is something else that has nothing to do with the nature of local self-government, but, nevertheless, is charged to it for strict execution.

Let me explain what I mean. If your neighbor living behind the wall works in the police (prosecutor's office, court, tax police, FSB and the like - it doesn't matter), then he pays only 50% for the apartment, electricity, heat, telephone and other utilities. In the metro, bus, trolleybus and tram, he travels with his ID - free of charge. It is likely that he also has the right to priority receipt of municipal housing.

In large and even medium-sized cities of Russia, the number of federal officials and employees who have similar rights and benefits amounts to tens and hundreds of thousands. However, they are found in almost every locality in Russia.

In addition, among us there are many disabled people, veterans, Chernobyl survivors, Afghans, internally displaced persons and refugees, migrants from the Far North. All of them also have various rights and benefits, which local governments are obliged to provide.

Despite the importance and obviousness of this issue, its practical implementation is hampered by the lack of state social standards, as well as a clear delineation of powers, sources of financing and responsibilities of authorities and management at various levels on a range of issues of a social nature. Of course, solving these problems requires restructuring various aspects of the budget process, especially in terms of interaction between budgets of different levels (i.e. in the field of interbudgetary relations).

4. Efficiency of formation of municipal finances

Let us consider the effectiveness of the formation of municipal finances using the example of the municipal formation "Leshukonsky Municipal District".

The municipal formation "Leshukonsky Municipal District" is a municipal formation on the territory of which, in accordance with the Constitution of the Russian Federation, federal laws, and the Charter of the Moscow Region, local self-government is exercised.

A municipality has the right to have its own coat of arms, emblem, anthem and flag. The municipality is responsible for matters of local importance.

Issues of local importance are:

Adoption and amendment of the Charter of the municipality, monitoring its implementation. Possession, use, disposal of property owned by municipalities. Formation and execution of the local budget. Adoption of plans and programs for the development of municipalities. Ensuring the sanitary well-being of the population of the municipality, implementing measures to protect the environment on the territory of the municipality. Repair and landscaping of courtyard areas. Ensuring the provision of social services to the population of the municipality at the expense of local budgets.

Every resident of a municipality who has the right to vote has the right to unhindered receipt of information about the state of affairs in the territory of the municipality and about issues discussed in local government bodies.

The system of local government bodies is formed by:

1.representative body;

2.executive body.

The Municipal Council is a legal entity, acts in accordance with this Charter and has its own seals and stamps. The Administration is not a legal entity; it acts in accordance with this Charter and has its own seals and stamps. The municipal council is a permanent representative and the only elected body of local government. Deputies of the municipal council are elected for four years by the voting population of the municipality on the basis of universal, direct and equal suffrage by secret ballot. A citizen of the Russian Federation may be elected as a deputy of the municipal council in accordance with current legislation. The municipal council consists of 15 deputies. The chairman of the municipal council and his deputy exercise their powers on a permanent basis.

The chairman of the municipal council carries out general management and planning of the activities of the municipal council, organizes control over the implementation of local self-government in the territory of the municipality, signs contracts and agreements on behalf of the municipal council, etc.

The economic basis of local self-government of a municipality consists of municipal property, local finances, and state-owned property. Municipal property includes funds from the local budget and municipal extra-budgetary funds.

The local budget is the budget of the municipality. Local budget revenues include local taxes, fees and fines, and deductions from federal taxes. Local governments independently manage local budget funds. The amount of excess income over local budget expenditures based on the results of the reporting year is not subject to seizure by state authorities of the Arkhangelsk region.

4.1 Planned budget revenues of the municipal formation "Leshukonsky municipal district" for 2008

The indicators submitted for consideration and approval of the draft budget decision for 2008 contain the following main characteristics:

* total budget revenues

* total budget expenditures

* budget deficit and sources of covering it

Budget revenues

The formation of the revenue side of the budget of the municipal formation "Leshukonsky municipal district" for 2008 was carried out in accordance with the forecast of socio-economic development of the district for 2008.

As part of the main parameters influencing the income potential of the region, the following indicators of the socio-economic development forecast are taken into account in the calculations:

The volume of the wage fund for the full range of enterprises (organizations and institutions) is 463,300 thousand rubles.

Average annual consumer price index - 107.8 percent

In accordance with the provisions of the Budget Code of the Russian Federation, the calculations of district budget revenues take into account federal and regional laws that provide for amendments and additions to tax legislation and to the distribution of revenues by levels of the budget system, starting in 2008.

Tax and budget legislation taken into account in calculations of district budget revenues

In the context of changes made to the current tax legislation, which come into force on January 1, 2008, the following is taken into account in calculations of district budget revenues:

1. Changes in payment rates for the use of natural resources

The payment standards for negative environmental impact, established by the Government of the Russian Federation in 2003 and 2005, are applied in 2008 with coefficients of 1.48 and 1.21, which, compared to the conditions of 2007, corresponds to an increase in payment rates by 5.2- 5.7 percent.

2. Changes in the calculation and distribution of income from the use of state and municipal property

In accordance with the Federal Law of July 24, 2007 No. 212-FZ "On amendments to the legislative acts of the Russian Federation in terms of clarifying the conditions and procedure for acquiring rights to land plots that are in state or municipal ownership" from November 1, 2007, the calculation of rental payments land plots for which state ownership is not demarcated is carried out depending on the cadastral value of the land.

Formation of the revenue base of the district budget for 2008.

The total volume of own tax and non-tax revenues of the consolidated budget of the district is projected in the amount of 30,543,530 rubles, of which 23,627,330 rubles will form the budget of the municipal district, the rest in the amount of 6,916,200 rubles. settlement budgets.

In accordance with the requirements of the Budget Code of the Russian Federation, the tax potential for 2008 was calculated using a single methodology for all municipalities, based on the use of aggregated average regional indices.

Features of calculations of payment receipts to the budget by main income sources for 2008

Personal income tax

Personal income tax is the main source of formation of the district's consolidated budget for 2008 and is planned in a total amount of 24,546,400 rubles. Personal income tax is calculated on the basis of projected data on the wage fund of employees of organizations and individual entrepreneurs located on the territory of the municipality for 2008. The wage fund forecast was calculated by the Department of Economic Development of the region as part of the main indicators of the socio-economic development of the region. The wage fund for our municipality is 463,300 thousand rubles.

The average tax rate on personal income (share of tax in the wage fund for 2005-2006) is 13.25 percent. In accordance with the Budget Code of the Russian Federation and the regional law “On the implementation of the powers of the Arkhangelsk region in the sphere of regulation of interbudgetary relations,” 40 percent of the personal income tax or 24,546,400 rubles is transferred to the consolidated budget of the municipality. Of these, 10 percent of the personal income tax or 6,136,600 rubles will be transferred to the budgets of settlements. and 30 percent or 18,409,800 rubles. municipal district budget


Payroll forecast for 2008
Average tax rate on personal income (share of tax in the wage fund for 2005-2006)
Individual income tax contingent
Tax to the municipal budget
The amount of tax to the municipal budget of which:
Amount of tax to settlement budgets
Amount of tax to the budget of the municipal district

Taxes on gross income

Taxes on total income will be represented by one source - a single tax levied in connection with the application of a simplified taxation system

A simplified taxation system for small businesses was introduced on January 1, 2003 in accordance with Chapter 26.2 of the Tax Code of the Russian Federation and is based on the voluntary principle of its application. In 2008, a further increase in payments under the simplified taxation system is expected, since in accordance with Article 346.12 of the Tax Code of the Russian Federation, the permissible limit of annual income from the sale of products (works, services) for the application of the simplified taxation system must increase annually by the amount of inflation of the previous year (expected inflation rate in 2007, according to estimates of the Ministry of Economic Development of the Russian Federation, it was estimated at 8 percent).

The single tax is predicted on the basis of actual budget revenues for 9 months of 2007.

In accordance with the regional law “On the implementation of the powers of the Arkhangelsk region in the sphere of regulation of interbudgetary relations,” a third of the income is allocated to the budget of the municipal district.

The expected tax receipt will be 400,000 rubles.

Single tax on imputed income for certain types of activities

The single tax on imputed income is a revenue source for the budget of the municipal district and in the consolidated budget of the municipality is projected in the amount of 1,836,000 rubles.

When calculating the income potential, the size of the permanent population in the municipal area according to statistics as of January 1, 2007 (9,300 people) and the average volume of revenues to the single tax budget in 2006 per capita were taken as the basis. Moreover, all municipalities are divided into 3 groups: cities, remote hard-to-reach areas and other territories. We are classified as hard-to-reach and our average per capita income is 160.48 rubles. for 1 person. To bring the volume of the single tax on imputed income to the tax and economic conditions of 2008, an index of changes in federal tax legislation for the period 2006-2008 was used in the amount of 1.0457, which takes into account changes in the inflation deflator coefficient K-1 in 2007 compared to the conditions 2006 (0.97), as well as the expected average Russian inflation index for 2007 (1.08) In addition, forecast estimates for 2008 were increased by the regional average small business development coefficient 2008/2007 (1.0815) and 2007/2006 ( 1.0878)

(9300*160.48**1.0878*1.0815*1.0457=1836t. rub.)

Property tax for individuals

The property tax on individuals is a revenue source for the budgets of settlements and in the consolidated budget of the municipality for 2008 is projected in the amount of 158,300 rubles.

The income potential for personal property tax was calculated on the basis of data from the Interdistrict Federal Tax Service No. 7 for the Arkhangelsk Region and the Nenets Autonomous Okrug on the total inventory value of buildings, structures, and premises owned by citizens for which the tax was calculated in 2006. To bring it to the conditions of 2008, the estimated tax volume was adjusted to the cumulative index of increase in the value of citizens' property from 2006 to 2008 in the amount of 1.165, which took into account the results of the revaluation of citizens' property for tax purposes in 2007 - 1.079 to the conditions of 2006, as well as the BTI revaluation coefficient for 2008 - 1.08 and the average regional tax rate is 0.1024.

Organizational property tax

The organization's property tax is calculated based on the average annual value of taxable property of organizations according to the Interdistrict Federal Tax Service No. 7 for the Arkhangelsk Region and the Nenets Autonomous Okrug, taking into account the annual increase in the value of fixed assets of enterprises. In accordance with the regional law “On the implementation of the powers of the Arkhangelsk region in the sphere of regulation of interbudgetary relations,” 50 percent of the property tax of organizations in 2008 is transferred from the regional budget to the budget of the municipal district. This amounts to 739,000 rubles.

Average annual value of property of organizations in 2006
Value of non-taxable property in 2006
Value of taxable property
Of these, the value of property is taxed at a rate of 0%
Average regional coefficient of increase in the cost of PF for 2007
Average regional coefficient of increase in the cost of PF for 2008
Taxable base for property tax for 2008
Tax rate for 2008
Forecast of tax receipts for 2008 in the contingent
Forecast of tax revenue to the budget of the municipal district 50%

Land tax

Land tax, in accordance with the Budget Code of the Russian Federation, is a revenue source for the budgets of settlements and in the consolidated budget of the municipality is projected in the amount of 366,400 rubles.

Land tax is calculated on the basis of data from the UFA cadastre of real estate in the Arkhangelsk region from the cadastral value of land in the municipality for the relevant categories of land and the rates established by Chapter 31 of the Tax Code of the Russian Federation as a percentage for categories of land: 0.3 percent for agricultural land, land occupied by housing stock and objects of engineering infrastructure of the housing and communal complex and land for personal subsidiary plots, 1.5% in relation to other land plots.

State duty. In accordance with the Budget Code of the Russian Federation, the state duty for notarial acts, the state duty for cases considered by courts of general jurisdiction, the state duty for registering vehicles is the revenue potential of local budgets. The income potential for state duty for 2008 is projected to be a total of 451,900 rubles. and is calculated from actual receipts for 10 months with an increase to the expected annual receipts in 2007, taking into account the growth rate of state duty receipts for 2008.

Received state fees for notarial acts for 10 months of 2007 RUB.
State fees were received for cases considered in courts of general jurisdiction by magistrates for 10 months of 2007. rub.
State fees for vehicle registration were received for 10 months of 2007. rub.
Average regional growth rate of state duty
Expected receipt of state duty for 2008 rubles: Including:
For notarial acts (23456/10121.2) rub.
State duty on cases considered in courts and magistrates (35539/10121.2) rub.
State duty for registration of vehicles (278106/10121.2) (data from the Internal Affairs Directorate for the Arkhangelsk Region and the State Technical Supervision Inspectorate of the Arkhangelsk Region) rub.

The expected receipt of state duty into the consolidated budget will be 451,900 rubles. of which: the state fee for performing notarial acts in the amount of 33,700 rubles is transferred to the budgets of settlements, and 418,200 rubles forms the budget revenues of the municipal district.

Rent of state and municipal property

Income from the rental of state and municipal property was calculated by the Real Estate Administration of the Leshukonsky Municipal District administration on the basis of concluded agreements. The amount of rent in the consolidated budget is calculated for 2008 in the amount of 466,000 rubles, of which income from rental property in the amount of 137,000 rubles. form the budgets of settlements, and the rest in the amount of 329,000 rubles. budget of the municipal formation "Leshukonsky municipal district".

Land rent

The forecast of income from land rental was made on the basis of data from the Real Estate Administration of the Leshukonsky Municipal District administration on the cadastral value of land plots for rent. In accordance with the Federal Law "On Amendments to Legislative Acts of the Russian Federation in terms of clarifying the conditions and procedure for acquiring rights to land plots that are in state or municipal ownership", the budget potential for land rental income is calculated in conjunction with the cadastral value of leased plots using rates land tax for the relevant categories of land.

All rent for lands owned by municipalities and in state ownership before the delimitation of land ownership rights and located within the boundaries of municipal settlements will go to the income of the settlements at the rate of 50% or 49,500 rubles. and to the budget of the municipal district 50% or 49,500 rubles. rubles

Payments for negative environmental impact

The forecast for receipts of payments for negative environmental impacts for 2008 was calculated based on forecast estimates made by the Ecology Committee of the Arkhangelsk Region and the regional department of Rostechnadzor. In accordance with the Budget Code of the Russian Federation, 40 percent of income or 277,000 rubles will be allocated to the municipal budget.

Income from the sale of tangible and intangible assets

Income from the sale of property was calculated by the Real Estate Property Management of the Leshukonsky District Administration. Receipts for this type of income are planned in the amount of 645,000 rubles.

Penalties

Consolidated budget revenues from penalties consist of fines and other sanctions, including fines for violation of traffic rules, administrative fines for violation of land, water laws, on the protection and use of wildlife, administrative fines, fines for violation of legislation on the use of cash register equipment , for violation of laws on taxes and fees. Receipt of fines for 2008 is planned based on receipts for 10 months with an increase to a year for 2007 and an increase by the expected inflation rate for 2008. The forecast for the receipt of penalties is 549,200 rubles, of which 514,500 rubles form the budget of the municipality and 34,700 rubles. settlement budgets.

Expected receipt of fines for 2007 (4237941012). RUR consolidated budget
Forecast for the receipt of penalties in the consolidated budget for 2008 (508552 * 1.08)
Forecast for the receipt of fines for the 2008 budget of the municipal district (396995/10121.08). rub., including:
Fines for violation of legislation on taxes and fees rub. (5970/10121.08)
Fines for violation of legislation on the use of cash register machines rub. (9000/10121.08)
Fines for violation of land, water legislation, environmental protection rubles (34000/10121.08) of which:
Environmental protection (13000/10121.08)
Violation of land legislation (11000/10121.08)
Violation of forest legislation (10000/10121.08)
Fines for violation of legislation in the field of ensuring sanitary and epidemiological well-being of people and legislation in the field of consumer protection (20300/10121.08) rub.
Fines for violating traffic rules rub. (109250/10121.08)
Other income from monetary penalties (fines) and other amounts RUB. (218474/10121.08)
Expected receipt of fines to the budgets of settlements rubles (26800/10*12) for 2007
Forecast of receipt of fines for 2008 settlement budgets rub. (32160*1.08)

Other non-tax income

Other non-tax revenues of the consolidated budget are calculated from the receipt of this type of income for 10 months of 2007 with an additional year and taking into account the collection rate of 10 months of 2007 to 10 months of 2006 and form the budget of the municipal district. The budget forecasts the receipt of this type for 2008 in the amount of 9,330 rubles.

Sources of formation

There are three sources of replenishment of the municipal treasury:

State funds that are transferred to the local administration in the form of income from taxation and gratuitous transfers.
The municipality’s own income, obtained through the rental of existing real estate and the provision of services to the population and business.
Borrowed funds received from citizens and organizations.

The relationship between the sources of municipal finance determines the degree of independence of city authorities. If the first or third group prevails in their structure, the administration will find itself dependent on its own creditors, the federal or regional center, and will not be able to allocate sufficient funds to solve pressing social problems. It is optimal if the greatest income comes from sources from the second group.

Structure

The financial structure of city (district) education is divided into:

Municipal budget

This is a financial plan of income and expenses for a certain period, the formation and observance of which is carried out by local authorities independently. Its presence allows local administrations to exercise the powers defined by the Constitution of the Russian Federation: to resolve issues of territorial significance, to dispose of their property.

From the point of view of target orientation, the budget is divided into current and planned. The first is a list of expenses aimed at solving the priority tasks of the territorial entity, the second is compiled on a residual basis with the aim of improving the urban environment.

Municipal extra-budgetary funds

These are funds from the municipal government allocated from the budget for specific purposes. They are formed for more efficient use of funds by local administrations; their creation is aimed at ensuring the social and economic development of the territorial entity.

Possible sources for the formation of extra-budgetary funds within municipalities include voluntary contributions from companies, fines levied for administrative violations, damage to the environment or cultural heritage sites, and income from auctions.

Funds from off-budget funds are placed in special bank accounts and are not subject to withdrawal. They can be spent exclusively for their intended purpose, for example, to create social infrastructure, support the activities of local producers, etc.

Municipal finance is a form of organization of funds of funds formed and used at the municipal level.

Municipal (or local) finance is a set of socio-economic relations that arise regarding the formation, distribution and use of financial resources to solve problems of local importance.
These relations develop between local governments and the population living on the territory of a given municipality, as well as business entities.

Municipal finances constitute the economic basis of local self-government along with municipal property, property owned by the state and transferred to the management of local governments, and other property that serves to meet the needs of the population of the municipality. Local budgets are used by state authorities to solve socio-economic problems. The main task of the local budget for any municipality is to bring the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population. From these budgets, to a certain extent, the development of industrial sectors is financed, primarily the local and food industries, public utilities, the volume of products and services of which are also an important component of ensuring the livelihoods of the population.

Municipal finances include:

· local budget funds;

· municipal extra-budgetary funds;

· state and municipal securities owned by local governments;

· other funds in municipal ownership.

The local budget is a centralized fund of financial resources of a separate municipal entity, the formation, approval and execution, as well as control over the execution of which is carried out by the local government independently.

From the point of view of the content of activities, as a rule, there are two types of budgets - the current budget and the development budget. The current budget is a set of revenues and expenses of local governments that provide for the priority needs of the urban economy. The development budget includes the totality of income and expenses allocated for the improvement and development of the urban economy.

The budget of a municipal formation is a form of formation and expenditure of funds intended to provide tasks and functions falling under the jurisdiction of local self-government. There are 29 thousand local budgets in the Russian Federation.

The role of local budgets in the socio-economic development of districts is characterized by the following:

The concentration of financial resources in the budget of a municipal formation allows local authorities to have a financial basis for the implementation of their powers in accordance with the Constitution of the Russian Federation, which states: “Local self-government in the Russian Federation ensures the independent decision by the population of issues of local importance, ownership, use and disposal of municipal property ” (Article 130)

The main role of local budgets is to create a financial base.

The formation of municipal budgets and the concentration of monetary resources in them makes it possible for municipalities to fully exercise financial and economic independence in spending funds on the socio-economic development of municipalities. Local budgets allow municipal authorities to ensure the systematic development of educational institutions, medical services, cultural housing and road infrastructure.

Noting the role of local budgets in the socio-economic development of regions, one cannot help but take into account that inflation is in crisis in the country’s economy, and the mood of the financial system does not allow local budgets to fully play their role. Such negative factors include the budget deficit (the excess of revenues over expenses).

Local budget revenues are funds received free of charge in accordance with the legislation of the Russian Federation at the disposal of local government bodies. Local budget funds relate to municipal property. This determines the owner of budget funds, which is not a local government body, but an administrative-territorial entity. Authorities and management bodies carry out, within their competence, the disposal of this property.

The main problem that municipal leaders face today is the constant lack of funds not only for development, but also for current needs. Moreover, this is not a feature of Russia, but is inherent in all countries without exception. The question of meeting the financial needs of municipalities is, first of all, a question of the revenue base of local budgets.

The main sources of income available to local governments can be classified into four categories - taxes, non-tax revenues, income from their own economic activities and municipal credit.

The organization of inter-budgetary relations between local governments and state authorities of the constituent entities of the Russian Federation is carried out on the basis of federal laws and laws of the constituent entities of the Russian Federation.

14 Financial regulation, its meaning and forms. The mechanism of state financial regulation at the macro and micro levels. Financial regulation) - a set of measures for redistribution financial resources, as a result of which the growth rates of individual structural divisions change; can be carried out through self-regulation by production participants (for example, by changing investment, distributions arrived etc.) and through government intervention (e.g. changes tax rates, benefits, introducing penalties, etc.). The main subject of financial regulation is the state. Forms of government regulation:- System of state planning; - System of state financial regulation (state financing) - System of state entrepreneurship - State order market (sometimes included in Form 3) The state forms economic policy and carries out legislative regulation of the economy at the macro and micro levels, that is, state regulation is a legislatively formalized system of influencing economic processes in the socio-economic life of society. All areas of government regulation are interconnected and influence each other. The regulatory role of the state is not limited to the sphere of state ownership and does not imply the advantage of state ownership of the means of production. The state's influence on the economy is carried out through a system of legislative acts, state and municipal legislative representative and executive authorities. One of the most important government instruments. regulation – finance. State regulation of finance is a legislatively established system of influencing financial relations. Financial methods and instruments are used to influence, and financial policies are implemented. The relevant government bodies develop and implement financial policies and carry out legislative regulation of finance at the macro and micro levels. State financial regulation is based on a certain financial concept. In practice, when implementing financial policy, elements of several concepts are used, which leads to the emergence of intermediate financial theories that embody the national characteristics of states and the degree of economic development. Instruments: budget, extra-budgetary funds, various types of functioning of financial policy. Along with the state. regulation can occur financial self-regulation with the help of tools: the financial market and corporate finance. The main mechanisms of state regulation of the economy are:
1) straight;
2) indirect
Direct mechanisms of government regulation are the most common due to their effectiveness. Their main form is the economic activity of the state, represented by the public sector of the economy, which has a fairly large scale in economically developed countries. Within its framework, the state can, for example, independently provide loans, take equity participation in companies, and be the direct owner of an economic entity. Thus, it not only makes a profit, but also creates jobs, reducing the unemployment rate. Typically, the state takes control of those industries that require significant investment, for example, nuclear energy, air and sea transport.

Direct mechanisms also include legal and regulatory methods of government regulation. An example of their use is the adoption of a normative legal act establishing the rules of behavior of business entities in a certain area of the national economy. This is the most common mechanism, since it does not require significant amounts of resources to be implemented.

Direct government regulation can also be implemented in the form of direct investments in priority sectors, with the help of subventions, subsidies and subsidies. It is usually aimed at regulating economic activity, which significantly distorts the operation of market mechanisms, which does not always lead to favorable consequences. It also includes the costs of creating and maintaining the functional state of social infrastructure - healthcare, education, science, etc.

Indirect mechanisms of government regulation are methods of government influence on the economy that make it possible to achieve set goals without direct government intervention and are based on the basic patterns of functioning of the national economy. Usually they are aimed at maintaining a normal level of employment, stimulating an increase in the export of goods, creating stable pricing and sustainable rates of economic growth in the interests of the population, redistributing resources, and stimulating the investment process. The main way to achieve these goals is fiscal and monetary policy. Fiscal policy is carried out through the state budget by changing its revenue and expenditure parts. The monetary system is built on the regulation and regulation of money circulation.

Municipal finance is a system of economic monetary relations for the formation, distribution, use, control of funds of a municipality (including non-cash money and highly liquid assets) intended to meet the needs of a given municipality and its residents (local community).

As an economic category, finance reflects the content of economic processes and phenomena in the sphere of financial relations and is an essential component of the economic system as a whole. The effectiveness of the state’s economic system and the level of economic development of society largely depend on the effectiveness of financial relations. financial self-government need

The financial system of the Russian Federation consists of two main elements: the finances of government structures (state and municipal) and the finances of amateur economic entities.

Finances of government structures are state and municipal finances, which show the formation of income and expenses of government bodies - federal and constituent entities - and local government to solve problems at the corresponding level.

The state is currently paying special attention to the municipal financial sector, since it is the basis for the formation of the entire state budget.

Municipal finance is the most important link and integral part of the state finance system. Therefore, to determine the specifics of municipal finance (an integral part of the state finance system), all essential characteristics inherent in the general category of finance are acceptable. The difference lies only in the narrower scope of redistribution relations, characteristic of local finance.

It is important to note the fact that the essence of municipal finance is manifested in its functions. Functions refer to the “work” that finance does. The most important functions can be identified, namely:

exercise of public power in the narrow sense (adopting legal acts and carrying out actions of legal significance);

protecting the interests of citizens (including external functions of government entities, defense and security, environmental function);

social support for low-income citizens in the form of providing them with various benefits;

economic function (to create state and municipal enterprises that carry out paid economic activities in order to make a profit, and manage them, including providing them with financial support);

provision of free services to the entire population or groups of citizens who have benefits, financed from the relevant budgets.

The general goal of the entire municipal financial system is to increase the efficiency of the implementation of these functions. However, it is necessary to take into account that the effectiveness of any activity of municipalities or other business entities is determined by the effectiveness of the implementation of all its elements, including the financial support of this activity.

Thus, municipal finance is a complex system consisting of many individual elements, whose interaction is necessary to obtain maximum results.

In the last years of the last century, some positive trends emerged in the economic state of Russia, an increase in production began, it was possible to stop the increase in external debt, and it became possible to develop a program for the long-term development of the country through new tasks of municipal finance.

Among the main tasks performed by municipal finances are:

ensuring further growth of production and income in the economy in order to achieve their pre-crisis level;

growth of real incomes of the population and reduction of gaps in per capita incomes of various segments of the population;

approval of local government charters;

carrying out foreign economic activity in the interests of the population in the manner prescribed by law;

maintaining a positive balance of foreign trade and improving the balance of payments;

further development of the education system, science and scientific research in promising areas;

significant improvement in social services for the population;

creating conditions for enhancing the investment of free financial resources in material production;

carrying out a tax reform designed to stimulate all economic entities to expand production, increase income, and transition from shadow to legal economic activity;

ensuring a stable balance of budget revenues and expenditures, and, if possible, avoiding budget deficits;

regular payments on external debt, a significant reduction in the total volume of government debt.

Only a detailed study, analysis and proper planning of the development tasks of the municipal financial sector can lead to maximum and effective results and an increase in the economic well-being of the country.

It is interesting that the state influence on business is carried out through tax policy, regulation of the financial market, the formation of a depreciation fund, and a system of state support for enterprises through subsidies. Those. the state does not manage municipal finances, but influences the economy and social sphere through finance, mainly in the implementation of financial policy. Management is carried out through the adoption of financial legislation, approval of the federal budget and a report on its execution, the introduction or abolition of certain taxes, approval of maximum amounts of public debt, etc.

So, we can say that municipal financial management is a set of incentives and sanctions for quickly solving public policy objectives.

The object of management in the municipal financial sphere is the financial system or a set of monetary relations. Subjects of management are financial institutions, services, financial departments of organizations, etc. Financial management is expressed in financial policy - a set of methodological principles, practical forms of organization and methods of using finance.

Throughout the management process, the goals are financial stability and independence, manifested in macroeconomic balance, budget surplus, reduction of public debt, stability of the national currency and, ultimately, the combination of the interests of the state and society.

In the management of both municipal and state finances, experts identify several functional elements:

planning - assesses the state of finances and directions for their effective use;

operational management - a set of measures developed on the basis of the current financial situation in order to maximize the effect at minimal cost through the redistribution of financial resources;

control, which is carried out at all stages of the use of state finances, comparing planned and actual results.

In a broad sense, there are several forms and methods of management

municipal finances:

financial planning;

forecasting;

programming;

financial regulation;

financial control;

adoption of financial legislation;

system of methods for mobilizing financial resources.

It is important to note that the main subjects of municipal finance management in the Russian Federation are the President and the Government of the Russian Federation, legislative bodies, the Ministry of Finance of the Russian Federation, the Ministry of Taxes and Duties, the Ministry of State Property Management, the Central Bank of the Russian Federation, the Federal Securities Commission and others.

We see that Russian municipal finances have been in a difficult state for a long time. This is manifested in the fact that the state cannot provide financing for public needs at the traditional level.

Spending on defense, education, science, healthcare and other important social needs fell sharply. The main reason for the financial crisis is the fall in production and its slow recovery. A reduction in production means a decrease in the amount of income in society and, as a consequence, a decrease in state revenues. Meanwhile, funding needs in many areas remain at the same level. The number of students, pensioners, and people in need of medical care remained basically the same as before. Thus, a gap has formed between the necessary financing and the real financial resources of the state.

Thus, the main way out of the financial crisis is to increase production, increase the income of society and all subjects of economic activity. This is precisely what financial and monetary policy should be aimed at at the present time, both at the state and regional levels.

Expected receipt of fines for 2007 (4237941012). RUR consolidated budget
Forecast for the receipt of penalties in the consolidated budget for 2008 (508552 * 1.08)
Forecast for the receipt of fines for the 2008 budget of the municipal district (396995/10121.08). rub., including:
Fines for violation of legislation on taxes and fees rub. (5970/10121.08)
Fines for violation of legislation on the use of cash register machines rub. (9000/10121.08)
Fines for violation of land, water legislation, environmental protection rubles (34000/10121.08) of which:
Environmental protection (13000/10121.08)
Violation of land legislation (11000/10121.08)
Violation of forest legislation (10000/10121.08)
Fines for violation of legislation in the field of ensuring sanitary and epidemiological well-being of people and legislation in the field of consumer protection (20300/10121.08) rub.
Fines for violating traffic rules rub. (109250/10121.08)
Other income from monetary penalties (fines) and other amounts RUB. (218474/10121.08)
Expected receipt of fines to the budgets of settlements rubles (26800/10*12) for 2007
Forecast of receipt of fines for 2008 settlement budgets rub. (32160*1.08)

The concept of municipal finance, the composition of income and expenses. Municipal finance: concept, structure