The state budget

(government budget)

The most important parts of the state budget, the state RF

Expenditures and revenues of the state budget, budgetary, Russian budget, in the field of public finance management

The state budget is, the definition

The state budget is the most important financial document of the country. It is a set of financial estimates for all departments, public services, government programs, etc. It defines the needs to be met at the expense of the state treasury, as well as indicating the sources and amounts of expected revenues for the state treasury.

state budget- a document describing the income and expenses of a particular state, as a rule, for a year (from January 1 to December 31).

state budget is a balance income and costs state, the main financial plan of the country, which, after its adoption by the legislature (parliament, State Duma, congress, etc.), acquires the force of law and is mandatory for execution.

The state budget (from the English. Budget - bag, wallet) is an estimate income and costs of the state for a certain time, compiled with an indication of the sources of receipt of state revenues and directions, channels for spending money

The state budget is the monetary relations arising from the state with legal and physical. persons regarding the redistribution of national income (partially - and national wealth) in connection with the formation and use of the budget fund intended for financing the national economy, social and cultural events, the needs of defense and public administration. Thanks to budget the state has the opportunity to concentrate financial resources on decisive areas of economic and social development.

The state budget is an annual estimate (list) of future revenues and expenses of the state. The essence of the BG of each country is determined by the economic structure of society, the nature and functions of the state

The state budget is a centralized fund of monetary resources that the government of the country has to finance the state apparatus, the armed forces, and perform the necessary socio-economic functions. The budget is also a powerful lever of state regulation of the economy, influence on the economic situation, and the implementation of anti-crisis measures.

The state budget is the main plan of income and expenses of the state for the current year, drawn up in the form of a balance sheet and valid law.

The essence of the state budget

in any country, the state budget is the leading link in the financial system, the unity of the main financial categories: taxes, government spending, government loans - in their action. Nevertheless, being a part of finance, the budget can be distinguished into a separate economic category, reflecting the monetary relations of the state with legal and individuals regarding the redistribution of national income (partially also national wealth) in connection with the formation and use of the budget fund intended for financing national economy, social and cultural events, the needs of defense and state management.

It is with the help budget the state has the opportunity to concentrate financial resources on decisive areas of social and economic development, with the help of the budget, the national income is redistributed between sectors, territories, and spheres of public activity. None of the links of finance carries out such a multi-species and multi-level redistribution of funds as the budget. At the same time, reflecting the economic processes taking place in the structural links of the economy, the budget gives a clear picture of how financial resources come to the state from different business entities, shows whether the size of the centralized resources of the state corresponds to the volume of its needs. It is the budget, showing the size of the financial resources needed by the state and the actually available reserves, that determines the country's tax; It is the budget, fixing specific areas of spending funds, the percentage of costs by industry and territory, that is a concrete expression of the economic policy of the state. The budget acts as a tool for regulating and stimulating the economy, investment activity, increasing production efficiency, it is through the budget that social policy is carried out.

Budgeting, its discussion, approval, use of funds, consideration of the results of budgetary activities - all this is a single budget. All budget process regulated law, which provides for the procedure for drawing up, reviewing, approving and executing the budget. In that process an important place is occupied by budgetary regulation, which means the redistribution of monetary and financial resources between different budgets. In accordance with the law, he must make a decision in advance, long before the start of the budget year, to start work on drafting the budget, draw up a budget message to parliament. For this, the socio-economic development of the country is compiled, a free balance of available financial resources is determined and the main directions of budget policy are determined. All this gives grounds to calculate the control figures of the draft budget for the next fiscal year.

The approved budget should indicate the upper limits of the budget appropriations for current expenditures and for the development budget. The fact is that if a budget deficit arises, then, first of all, current expenditures should be provided with appropriate income, and the development budget, which is associated with the allocation of funds to increase production volumes, to expand construction, should be limited to the amounts that were originally approved. when considering the budget. The approved budget should also define the redistribution of the unbalanced part of the budget, the surplus or , and these amounts are defined both in absolute terms and as a percentage of projected revenues.

Under emergency circumstances, an emergency budget regime for spending funds may be introduced in the country. The introduction of emergency measures is envisaged by the adoption of a special law. Thus, with the right approach, the budget can objectively be not just a means of state economic regulation, it can actually influence the growth of the economy and the social sphere, accelerate the pace of scientific and technological progress, update and improve the material and technical base of social production. But here it is important to emphasize that the manifestation of the properties inherent in the budget, its use as an instrument of distribution and control is possible only in the process of human activity, which is reflected in the budget mechanism created by the state, which is a concrete expression of the budgetary politicians reflecting the focus of budgetary relations on solving economic and social problems.

To perform their functions, public authorities at all levels must have an appropriate financial base. To this end, an extensive network of budgets is being created in each country, ensuring the accumulation of monetary resources of the regions to finance their economy, social sphere, improvement of each administrative-territorial unit, the content of the legislative authorities, apparatus management and others. In the process of generating revenues and costs of certain types of budget, their balancing, certain financial relationships arise, regulated by law. All these elements - the organization and principles of building the budget system, the budget process, the relationship between numerous types of budgets, respectively, and the totality of budgetary rights - constitute a budget device.

In different countries of the world, the budget structure differs in features depending on the state structure, territorial-administrative division, the level of economic development and other specific features of a particular state. The budget system, which is a set of budgets of individual administrative-territorial entities of each state based on economic relations and legal norms, occupies a central place in the budget structure. The budget systems of different countries differ in their structure, the number of certain types of budgets, because they largely depend on their state structure and its territorial division.

The central place in the system of public finances is occupied by the state budget - the financial plan of the state that has the force of law for the current fiscal year. The Budget Code of the Russian Federation defines the budget as “a form of formation and expenditure of a fund of funds intended for financial support of the tasks and functions of the state and local self-government.”

Use by federal government bodies other forms of formation and spending of funds intended for the fulfillment of spending obligations Russia, is not allowed, with the exception of cases established by the Budget Code and other federal laws.

The federal budget and the code of budgets of other levels of the budget system RF(without accounting interbudgetary transfers between these budgets and with the exception of the budgets of state non-budgetary funds and territorial state off-budget funds) form the consolidated budget of the Russian Federation.

The state budget consists of 2 complementary interconnected parts: revenue and expenditure. The revenue side shows where the funds come from. financing activities of the state, which sections of society deduct more from their income. The structure of income is not constant and depends on the specific economic conditions of the country's development, market conjuncture and ongoing economic policy. Any change in the structure of budget revenues reflects changes in economic processes. The expenditure part shows for what purposes the funds accumulated by the state are directed.

It should be noted that the budget, as a fund of funds, never exists in its entirety; as revenues are received, they are used to cover costs. It is only a plan for the formation and use of a nationwide fund of funds, that is, a list of state revenues and expenditures, agreed with each other, both in volume and in terms of deadlines income and use.

As a rule, the established forms of government and relationships between members of society also determine the features of the financial system. AT countries with a socialist economy due to monopoly state ownership of the means of production and the presence of a powerful state apparatus, its main task was to serve the needs of the state authorities. State finances subordinated to themselves the funds of enterprises and organizations, and even the savings of the population.

Changes in the economy of the Russian Federation and its political system that occurred in the early 1990s caused serious changes in its financial mechanism. The emergence of new forms of ownership, new business entities led to changes in the system of cash income and costs; it became possible to regulate cash flows mainly by indirect methods. One of the most important areas of reforming public finances was the division of the unified state budget into three independent parts: the federal budget, the budgets of the subjects of the federation and local budgets. This was an important step towards the democratization of financial relations. In the same direction, the transition to taxes, as the main way to ensure budget revenues, the abolition of the monopoly on foreign trade and foreign exchange relations, state ownership, etc. All this led to fundamental changes in the budget system of Russia and its budget structure.

The Budget Code of the Russian Federation gives the following definition: “the budget system is based on economic relations and the state structure of Russia, regulated by the rule of law, the totality of the federal budget, the budgets of the subjects federations, local budgets and state budgets off-budget funds". A budgetary device is understood to mean organization budget system and principles of its construction.

The organizational structure of the budget system depends entirely on the form of government. The budget system of unitary states includes two levels: the state budget and local budgets. For states with federal structure along with the federal and local budgets, the budgets of the subjects of the federation are allocated (states in the USA, Brazil, India; lands in the Republic of Germany; republics, territories, regions and autonomous regions in the Russian Federation). However, in both unitary and federal states, the budgets of lower levels are not included in the budgets of higher levels.

Thus, the budget system of the Russian Federation, as a federal state, consists of three levels:

The first level is the federal budget of the Russian Federation and the budgets of state off-budget funds;

The second level is the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

The third level is local budgets (about 29 thousand city, district, settlement and rural budgets).

The totality of budgets of all levels forms a consolidated budget. The consolidated budget is determined by the Budget code as a set of budgets of all levels in the respective territory.

The consolidated budget of a constituent entity of the Russian Federation consists of the budget of the constituent entity itself and the set of budgets of the municipalities located on its territory.

The consolidated budget of the Russian Federation is the federal budget and the consolidated budgets of all subjects of the federation. Consolidated budgets allow you to get a complete picture of all the income and expenses of a region or country as a whole, they are not approved and serve for analytical and statistical purposes.

State budget revenues

Budget revenues are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation.

The nature of cash flows in and out of government can be used as a basis for systematizing financial transactions, providing a conceptual framework for solving the widest range of problems when considering public finances. The main criteria that allow combining financial transactions into homogeneous groups are the following: receipts or payments; returnable or non-refundable; paid or gratuitous; current or capital; financial assets or liabilities and their division into those acquired for the purpose of public politicians or for liquidity management.

State budget revenues as an economic category express the economic relations that arise in the process of forming the main national fund of funds. The form of manifestation of these relations are various types payments organizations and the population in the budget. According to its tangible embodiment, budget revenues are funds received free of charge and irrevocably, in accordance with the current budget and tax legislation in the country, at the disposal of public authorities.

In accordance with the recommendation, funds are credited to income budget at the time of their actual receipt (on a cash basis). In the Russian Federation, the procedure for enrollment is determined by Art. 40 Budget code RF, according to which “cash is considered to be credited to income of the relevant budget, the budget of the state extra-budgetary fund from the moment the Russian Central Bank or credit organization operations for crediting (accounting) funds to the account of the body executing the budget, the budget of the state budget fund.

Government funds generated from income-generating operations consist of total revenues and official transfers received. The aggregated scheme of income and received official transfers can be represented as follows.

The sources of the state (central) budget are:

- direct and indirect taxes. They make up 80 to 90% of state revenues. The largest of them are

A deficit-free budget does not yet mean the "health" of the economy. It is always necessary to pay attention to which particular (state, regional, municipal, consolidated) budget is being executed with a surplus. Thus, in recent years, the state budget of the Russian Federation has been running with a surplus, but the consolidated budget of the Russian Federation is in deficit due to the negative balance of the vast majority of regional and almost all local budgets.

In economic theory, there are several approaches to the problem of budget deficit.

The first concept: the budget should be balanced annually. In general, the desire to fight the budget deficit by all means and not to make government borrowings can lead to negative consequences for the economy of any country. Suppose there is an increase in unemployment. Population income falling, tax revenues are falling. The government, seeking to achieve a deficit-free budget, must either increase the number and increase tax rates, or reduce public spending, or use a combination of these measures. The consequence of these measures will be an even greater reduction in aggregate demand and further recession in the economy. Such a budgetary and financial policy is focused only on solving current economic problems, but is not capable of solving long-term tasks. In 1992, the government of E. Gaidar pursued a budgetary and financial policy based on the concept of a sharp reduction in government spending on social policy, thus trying to reduce the budget deficit. However, he failed to eliminate the budget deficit, nor stop the decline in production.

The second concept is that the budget should be balanced throughout the economic cycle, not annually. This means that the government is counter-cyclical and at the same time seeks to balance the budget. During the recession, the state pursues a stimulating budgetary and financial policy: it reduces taxes and increases government spending, i.e. deliberately increases , thereby stimulating the growth of aggregate demand and economic recovery. During the recovery period, the state pursues a contractionary fiscal policy: it raises taxes and reduces government spending. There is a positive budget balance, which is used to cover the budget deficit during the recession. This concept, however, has a significant drawback: it does not take into account the fact that recessions and rises can be unequal in depth and duration, they are extremely difficult to predict. For example, a long and deep decline may be followed by a short and insignificant rise. In this case, the budget deficit will not be eliminated, it will take a cyclical form.

Third concept: balancing the budget is a secondary issue. The primary economic task of the state, from the point of view of supporters of this approach, is to stimulate economic growth. The fulfillment of this task can be accompanied by both a stable positive budget balance and a stable budget deficit (this is the picture that is typical, for example, for the state budget of the United States and a number of European countries).

From foreign practice, the budget in Romania during the time of Ceausescu is indicative. This communist leader was very afraid of both the budget deficit and the enslavement of the country through the growth of external debt. This policy had a depressing effect on state economy, held back the growth of investment, which was one of the reasons for the fall of the Ceausescu regime. In general, creating a surplus in the consolidated budget of the state is akin to keeping money in a stocking - the funds will simply depreciate.

A small budget deficit for the economy is considered by many economists as a medicine that stimulates economic development. Its role is akin to that of a consumer loan: you get benefits now, but you have to work hard to work it off, instead of getting these benefits in the future for less. In addition, the state, unlike households, can constantly spend more than they earn.

However, an overdose of any medication can be dangerous. The growth of the budget deficit gives rise to inflation, economic instability, the growth of external and internal borrowing, which in turn lead to default.

Primary attention should be paid to the purpose for which the budget deficit is spent. One can hardly blame the government when it spends money on investments in knowledge-intensive and highly profitable industries, on preparing for military operations in the event of a military threat. However, all too often state budget funds are spent on solving momentary problems, embezzled, and the deficit itself arises due to the inability of the country's leadership to curb the financial claims of ministries, departments and various lobbying groups.

Created in the early 2000s in the Russian Federation, the federal budget surplus against the deficit of the country's consolidated budget causes conflicting assessments among economists. Some consider the surplus not the merit of the Government, but its mistake: the artificial "pumping" of funds into the federal budget by taking them from regional and local budgets practically nullifies the possibility of effective functioning of regional and local authorities. Defenders of the government's position believe that the central government has already learned how to draw up a balanced budget, thereby preventing inflation, while local budget deficits are associated with the poor quality of the budget process in the regions.

In a market economy, taxes play such an important role that we can say with confidence: without a well-established, well-functioning tax system that meets the conditions for the development of social production, an effective market economy is impossible.

Maneuvering tax rates, benefits and fines, changing the terms of taxation, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to solving problems that are urgent for society.

The fixed size of rates and their relative stability contributes to the development of entrepreneurial activity, as it facilitates the forecasting of its results.

Taxes organically fit into the system of economic relations being formed in our country, based primarily on the operation of the law of value. At reasonable rates, taxes are a means of combining the interests of entrepreneurs, citizens and the state, society as a whole.

With the help of taxes, benefits and sanctions, the state stimulates technical progress, an increase in the number of jobs, capital investments in the expansion of production, etc. consumer goods, food production equipment and a number of others are exempt from taxation.

Through taxes, funds are concentrated in the state budget, which are then directed to solving national economic problems, both industrial and social, financing large intersectoral, comprehensive targeted programs - scientific, technical, economic, etc.

With the help of taxes, the state redistributes part of the profits of enterprises and entrepreneurs, incomes of citizens, directing it to the development of industrial and social infrastructure, investments and capital-intensive and capital-intensive industries with long payback periods: railways and highways, extractive industries, power plants, etc. In modern conditions, significant funds from the budget should be directed to the development of agricultural production, the backlog of which most painfully affects the entire state of the economy and the life of the population.

A normally functioning tax system is one of the means of combating the shadow economy: after all, paying a tax on a particular income means recognizing its legality, legitimacy, while the presence of income hidden from taxation due to its illegality is persecuted by the state.

The implementation of economic and social development programs, the stability of the country's financial situation, and the level of well-being of citizens depend on the size of the state budget, the composition and ratio of its income and expenses. The use of taxes as the main source of budget revenues is one of the economic methods of managing and ensuring the relationship of national interests with the commercial interests of entrepreneurs and enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise. With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations is determined. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and profit of the enterprise are formed.

Taxes embody that part of the totality of financial relations that is associated with the formation of the state's cash income (budget and off-budget funds) necessary for it to perform the relevant functions - social, economic, military-defense, law enforcement, for the development of fundamental science, etc. As an integral part production relations taxes (through financial relations) belong to the economic basis. Taxes are an objective necessity, because they are conditioned by the needs of the progressive development of society. The state, based on objective necessity, forms the appropriate tax system, improves its structure and mechanism of functioning in the country's financial system.

In a market economy, any state widely uses tax policy as a certain regulator of the impact on negative market phenomena.

In the context of the transition from administrative-directive methods of management to economic ones, the role and importance of taxes as a regulator of a market economy, encouraging and developing its priority sectors, is sharply increasing. Through taxes, the state can pursue an energetic policy in the development of knowledge-intensive industries and the liquidation of unprofitable enterprises.

The formation of the labor market, its functioning cannot be effective without the creation of a state fund for the promotion of employment. Such a fund is formed at the expense of mandatory deductions from economic entities (employers) at the stage of distribution of primary income.

Let us analyze the significance of tax revenues on the example of the structure of the federal budget of the Russian Federation.

Today, the tax system is designed to really influence the strengthening of market principles in the economy, promote the development of entrepreneurship and, at the same time, serve as a barrier to the social impoverishment of the low-paid strata of the population.

The use in a single system of taxes that are diverse in terms of objects of taxation and methods of accruing taxes allows the state to more fully implement in practice the fiscal and economic function of taxes: the property of enterprises, which creates the material and technical basis of their activities, and the various types of resources consumed in production, and labor strength and income.

An important place in the country's tax system is occupied by payments for natural resources: land tax, water fees, forest income, etc. Some of them are paid from profits, others at the expense of cost. The significance of these payments lies in the fact that they play not only a fiscal, but also a stimulating role, orienting business entities towards a more efficient use of the respective types of resources. The need for such stimulation is caused by the increased scale of social production, which requires the involvement of more and more new resources in the economic turnover. Meanwhile, the latter are far from unlimited and, due to their relative decrease, are becoming more and more expensive.

The state budget enables the government to perform its functions, including the impact on the functioning of markets for goods and services, financial markets and the distribution of income in sectors of the economy. The budget is a tool for mobilizing funds from all sectors of the economy for the implementation of state domestic and foreign policy. With the help of the budget, intersectoral, intersectoral and interterritorial redistribution of GDP, state regulation and stimulation of the economy, financing of social policy are carried out, taking into account the long-term interests of the country.

The role of taxes in the formation of regional budget revenues is determined by the indicators of specific weights:

• tax revenues in the total amount of budget revenues;
• · a separate group of taxes (for example, direct or indirect) in the total amount of budget revenues;
• a specific tax (for example, corporate income tax) in the total amount of budget revenues;
• a separate group of taxes in the total amount of tax revenues;
• a specific tax in the total amount of tax revenues.

These indicators characterize the importance of taxes in the formation of regional budget revenues in general and tax revenues in particular. Here

Essence and functions of the budget.

1. Budget revenues.
   

Budget spending.





Intergovernmental relations.


Balanced budget.

Essence and functions of the budget.

The budget is an objective economic category, since it is necessary in every state to meet the needs of the state and society. The state cannot exist without a budget. In any state, the budget category is based on the same categories and instruments:

the needs of the state and society;


state budget revenues;


state budget expenditures;


taxes;


loans;


budget appropriation.

Thus, the budget is the most important financial category, reflecting all the main qualitative features of finance.

Budget- This is a system of monetary economic relations, in the process of which a centralized monetary fund is formed and used in order to meet the needs of the state and society.

Attention should be paid to the use of the term budget. As a financial category, the budget reveals the concept of finance.

Budget functions:

General (finance functions):

distribution


control

Specific (budget functions):

formation of a budget fund


use of the budget fund


redistribution of GDP


control function (in relation to the formation and use of this budget fund).

The constituent elements of the budget of any state are:

Income


Expenses


Targeting of budgetary relations


Balance of income and expenses

When generating income and making expenditures in the budgets of various states, 2 main methods are used:

Budget (financial) method involves the formation of income on the basis of gratuitous and irrevocable relations regarding the redistribution of the final income of business entities and individuals and the same gratuitous and irrevocable receipt of funds from the budget fund of the budget recipient, that is, legal entities and individuals.

2. Lending method involves the formation of income on a borrowed basis and the implementation of expenses on a borrowed basis, that is, on the terms of urgency, payment and repayment.

In most countries, the second method is now actively used. Especially when forming that part of the budget fund that will be used for innovation and investment activities.

In most states, the budget includes relations regarding the formation and use of targeted special funds, that is, the budget fund is divided into 2 parts.

One part of the budget fund is formed and spent on the basis of the principle of unity of the cash desk, in which there is no fixing of individual income items for individual expenditure items, that is, all incoming income is depersonalized and then, according to the list of expenses, they go to specific recipients of budget funds.

The second part of the budget fund is formed and diverges according to the target attribute, that is, the funds received by the trust fund are allocated either through special taxes, fees or mandatory payments, or are allocated in a specific amount from the total amount of revenue receipts. Separate sub-accounts are allocated for special purpose budget funds. Spending goes only, but specific purposes.

The use of the principle of the unity of the cash desk makes it possible to use quite quickly all revenue receipts to finance various activities provided for in the list of expenses.

The budgets of most states are formed on a multi-level basis. In unitary states - 2 levels (state and local), in federal - 3 levels (federal, sub-federal and local).

A feature of multilevel budgets is that the budgets of lower levels are not included in the budgets of higher levels with expenses and incomes.

1. Budget revenues.
   

Budget revenues express monetary economic relations arising in connection with the formation of the budget fund between the state and legal entities and individuals. The nature of these relations and the need for their implementation are fixed by law.

State budget revenues are quite diverse, because they are part of the final product created by various enterprises, organizations and various categories of individuals.

The composition of budget revenues and forms of their mobilization depend on the economic and political system of the state. So, in the conditions of totalitarian regimes, in the administrative-command economy, a significant part of the income is formed by direct withdrawals in a significant part of the added value. And only a small part of the income is generated by tax revenues and the redistribution of value added through borrowing.

In a market economy, the system of revenue receipts is built on the basis of the formation of tax revenues (70-80%) and non-tax revenues (30-20%), that is, the basis for the formation of budget revenues is the tax system.

The tax system involves the use of tax sharing by levels of government, that is, at 3 levels:

federal taxes


regional taxes


local taxes

Also, the tax system involves the division of taxes by the nature of their collection:

direct taxes - property and income, which are levied on the owners of income and property.


indirect taxes that are passed on to the consumer of the product and are included in its price.

Along with tax revenues, the budget is formed on the basis of tax revenues.

Non-tax revenues are also distributed by levels of government:

1. Non-tax revenues of the federal budget:

income from the use of state-owned property;


income from paid services provided by budgetary organizations that are under the jurisdiction of state authorities of the Russian Federation in full;


income from the sale of state-owned property;


profit of the Central Bank of the Russian Federation according to the standards established by federal laws;


part of the profit of unitary enterprises created by the Russian Federation, remaining after paying taxes in the amounts established by the government of the Russian Federation;


income from foreign economic activity;


income from the sale of state stocks and reserves.

2. Non-tax revenues of subjects of the federation:

non-tax revenues from the use of property administered by a subject of the federation;


income from state property, which is under the jurisdiction of the subjects of the federation;


part of the profit of unitary enterprises located on the territory of the subjects of the federation and created by the subject of the federation, remaining after paying taxes in the amounts established by the law of the subjects of the federation;


income from sales or other paid alienation of state-owned property;


income from paid services rendered by institutions under the jurisdiction of the executive authorities of the subjects of the federation;


funds received as a result of the application of administrative and criminal liability, as well as funds received as compensation for harm caused by the subject of the federation and other amounts of forced withdrawal;


income in the form of financial assistance and budget loans received from the federal budget.

Non-tax revenues of local budgets are formed in accordance with the articles listed above, relating to the sub-federal budget, relating to municipal property.

The system of tax and non-tax revenues makes it possible to form balanced budgets, strengthening either one or the other part of the income.

3. Budget expenses.

Budget expenditures express monetary economic relations associated with the distribution and use of the centralized budget fund.

Budget expenditures are very diverse, therefore, in budget planning they are streamlined using various classifications.

Consider the general classification of budget expenditures.

1. According to the role of expenses in social production:

expenses for the sphere of material production (production sphere)


non-manufacturing spending

This classification is used to regulate the state distribution of funds and financial resources between the two largest areas of the national economy in order to form a rational structure of the national economy.

2. By the role of spending in the functions of the state(functional classification, for public purposes). This classification is the most used in almost all countries.

Expenses are divided into 4 large groups according to the main functions of the state:

expenses for the maintenance of public authorities;


expenses to cover the needs and support of sectors of the national economy;


social security and social development;


ensuring the defense capability of the state.

This qualification allows you to functionally distribute the funds of the budget fund.

3. Industry (subject) classification allows you to form sectoral proportions and achieve the necessary shifts in the sectoral structure, since all costs are distributed by sectors of the national economy.

4. By economic nature of expenses (economic classification):

current expenses;


capital spending.

Current expenses ensure the current functioning of public authorities, local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies, subventions, as well as other budget expenditures not included in capital expenditures.

Capital expenditure provide innovative and investment activities of the state. These include:

expenses associated with investments in existing or newly created enterprises;


expenses related to the implementation of large investment projects in accordance with investment programs.

Target classification reflects the distribution of costs by specific types of costs financed by the state on economically homogeneous grounds.

There are 5 economically homogeneous costs:

material costs;


depreciation;


wage;


spending on social needs;


other costs.

Classification according to the conditions of public administration considers federal spending, regional (sub-federal) spending, and local spending.


departmental classification, in which expenses are distributed among individual departments and institutions (Ministries, committees and other budgetary organizations).


Mixed classification combines the features of departmental and subject qualifications.

Ways of budget financing(methods of spending):

"Net budget". This method of providing funds from the budget is characterized by the fact that funds are allocated for a narrow, limited range of costs that are clearly identified and approved by the budget.


"Gross budget". Budget appropriations are allocated for all types of expenses that are associated with both the current maintenance and the expansion of the activities of the budget department.

Principles of budget financing:

Getting maximum effect at minimum cost.


Target nature of the use of budgetary appropriations.


Provision of budgetary funds, taking into account the use of previously allocated appropriations.


Irrevocability of budget allocations (except for budget loans).


Free of charge budget appropriations (except for budget loans).

Forms of budget expenditures defined in the budget code of the Russian Federation:

Allocations for the maintenance of budgetary institutions.


Funds for remuneration of labor, works and services performed by individuals and legal entities under state and municipal contracts.


Transfers to the population.


Subsidies and subventions to individuals and legal entities.


Grants, subventions and subsidies to lower budgets and state off-budget funds.


Investments in the authorized capital of existing or newly created legal entities.


Budget loans to lower budgets or budgets of other levels and state off-budget funds.


Loans to foreign countries.


Funds allocated for the servicing and repayment of debt obligations, including state or municipal guarantees.

Implementation of forms of budgetary financing is based on budgetary norms. Planning uses various expenditure rates, which represent a measure of satisfaction of a specific need, expressed in monetary terms.

According to the degree of complexity, budget norms are divided into:

simple are determined by a specific separate type of expenses;


combined (enlarged) cover a combination of several related items or all expenses of a budgetary institution.

In general, all budgetary institutions are financed on the basis of the cost estimate, which is an integral element of the budget breakdown of income and expenditure. The budget breakdown of income and expenditure is an operational financial plan, according to which the Ministry of Finance implements the budget.

Budgetary system and budgetary device.

budget device- this is the organizational structure of the budget system.

The budget structure in unitary states contains 2 levels, in federal states - 3 levels.

budget system is a set of different types of budgets, which is based on economic relations and legal norms.

In a federal state there is a three-tier budget system, in a unitary state it is a two-tier one.

The budget system of the Russian Federation includes 3 levels:

Federal budget.


Sub-federal budgets:

21 republican budget


52 regional and regional budgets


budget of Moscow


budget of St. Petersburg


• 11 budgets of national entities (Autonomous Okrugs and the Jewish Autonomous Region)
  

Local budgets(about 29,000).

Along with the budgets of all levels, according to the Budget Code of the Russian Federation, state off-budget funds are included in the budget system.

The main distinguishing feature of the created budget system is that the budgets of lower levels do not include their incomes and expenditures in the budgets of higher levels.

The budget structure of the Russian Federation is based on the following principles , which are indicated in the RF BC:

Unity. That is, the unity of the budget system based on a unified legal framework, a unified monetary system, on the unity of forms of budget documentation and a unified accounting procedure for all levels of the budget system, including budget organizations.


Separation of revenues and expenditures between the levels of the budget system. That is, securing the relevant types of income and expenses in whole or in part and the authority to implement them for public authorities at all three levels of government.


Budget autonomy. That is, the availability of own sources of income for each level of the budget system and the possibility of independently determining the direction of spending budget funds.


Completeness of reflection of budget revenues and expenditures. That is, all income and expenses are subject to reflection in the budget in full.


Balanced budget. That is, the volume of budgetary expenditures envisaged must correspond to the volume of budget revenues and receipts from various sources of budget financing.


Efficient and economical use of budgetary funds. That is, when drawing up and executing the budget, the authorized bodies and recipients of budgetary funds should proceed from their need to achieve the specified budgetary norms and effectively use budgetary funds in a targeted manner.


Total cumulative cost coverage. That is, all budget expenditures must be covered by the total amount of budget revenues and envisaged revenues from sources of financing the budget deficit.


Publicity. That is, the mandatory publication in the open press of approved budgets and reports on their implementation.


Budget credibility. That is, a realistic approach to calculating income and expenses.


Targeting and targeted nature of budgetary funds.

The budget system of the Russian Federation, as the budget systems of foreign countries, includes a set of independent budgets. All these budgets are approved by law, reports on their execution are also approved by law.

At the same time, modern budget systems use the concept of a consolidated budget.

Consolidated budget is the aggregate of the federal budget and the consolidated budgets of the subjects of the federation.

Consolidated budget of subjects of the federation consists of a set of local budgets.

The consolidated budget is not approved by the legislature and is used to analyze budget indicators, for budget forecasting and compiling a consolidated financial balance for the subject of the federation and for the country as a whole.

5. Interbudgetary relations.

Interbudgetary relations arise in the budgetary systems of unitary and federal states, while interbudgetary relations in states with different administrative and territorial divisions are formed on different principles. However, in any state, interbudgetary relations are, first of all, relations between state authorities and authorities of territorial entities to ensure the budget process.

In unitary budgetary systems, these relations are centralized, the centralization of budgetary rights is highly centralized, and only a small (insignificant) amount of budgetary rights is transferred to lower local governments.

In federal budgetary systems, interbudgetary relations are characterized by great differentiation, vesting significant rights with the authorities of the subjects of the federation and local self-government.

The principles on which federal budgetary systems function are called principles of fiscal federalism (interbudgetary relations) are regulated by the Budget Code:

Distribution and consolidation of budget expenditures for certain levels of the budget system of the Russian Federation.


Delimitation (consolidation on a permanent basis) and distribution according to temporary standards of regulatory revenues by levels of the budget system.


Equality of budgetary rights of subjects of the federation and equality of budgetary rights of municipal self-formations.


Alignment of the levels of minimum budgetary security of subjects of the Russian Federation and municipalities.


Equality of all budgets of the Russian Federation in relations with the federal budget, equality of local budgets in relations with the budgets of the subjects of the federation.

The following tools are used to implement interbudgetary relations:

Own budget revenues


Regulatory income


Grants


Subventions


Subsidies


Transfers


budget loans


Budget loans

Own income- types of income fixed on a permanent basis in whole or in part for a certain level of the budget. Budget revenues include:

non-tax revenues;


part of tax revenues that are assigned to the corresponding level (local taxes)

Regulatory income- federal and regional taxes and payments, for which deduction rates are set as a percentage, lower-level budgets on a long-term basis, but for a period not exceeding three years for various types of income.

Budget regulation- the process carried out by the authorities of the highest level, in order to equalize the revenues of the budgets of the lower territorial level and the socio-economic potential of territorial entities by distributing regulatory revenues and funds from the budget of one level to the budget of another level with a lack of revenue potential in the respective territories.

The use of own and regulatory revenues, as a rule, does not allow solving the problem of balancing the regional and local budgets, therefore, the following tools are used:

Grants- budgetary funds transferred from a higher level to a lower level of the budget system on a gratuitous, non-refundable basis to cover current expenses.


Subventions- budgetary funds transferred by the budget of a higher level to a lower level, as well as to a legal entity on a gratuitous, non-refundable basis for the implementation of targeted expenditures. Distinguish between conditional and unconditional subvention.


Subsidies- budgetary funds transferred from a higher budget to a lower one or legal entity or individual on a gratuitous, non-refundable basis, but on the basis of shared financing of targeted expenses.


budget loan- budgetary funds transferred from one budget to another budget on a returnable, reimbursable or non-reimbursable basis for a period of not more than six months within a financial year.

Mutual settlements- a method of budgetary regulation, which is used in the course of budget execution in the event of unplanned issues of interbudgetary relations.


Budget compensation- a method of budgetary regulation, which assumes that the amounts approved and transferred from the budget of one level to the budget of another level in case of unforeseen decisions are sent to compensate for shortfalls in income or cover additional expenses.


Budgetary compensation can arise only on the basis of changes caused by the decision of higher level authorities.


7. Transfer- funds or financial assistance coming from the federal budget to the regional budgets (from regional budgets to local ones) to those territorial entities that have deviations in budgetary security established for a given budget year.


This mechanism arose in the Russian Federation in 1993. and tried to allocate budgetary funds between the budgetary of different territories that have an objective or subjective level of higher or lower budgetary security.


The mechanism of transfers provides a normative share subsidy, which is allocated in the form of a certain amount without providing a specific purpose on an irrevocable and irrevocable basis from a special target budget fund created in a regional or federal budget fund.


The system of transfers is aimed at the implementation of the horizontal alignment of the budget revenues of the territories per capita and the provision of financial assistance to them according to the same rules for all (Budget Code, Ch. "Interbudgetary Relations").

6. Balanced budget.

Budget balance issues are considered in connection with the following situations:

deficit


Surplus


Balance

These three situations reflect different ratios of income and expenditure and are determined by three factors:

Long-term trends in tax revenues and government spending.


The situation of the reproduction cycle in which the economy is in the period under review.


The government's current revenue and expenditure policies, which may not adequately take into account or even ignore or overestimate long-term goals of socio-economic development.

These factors are general, at the same time, there are a number of specific factors that are determined by the specifics of the current financial policy, which is based on the specific goal of changes in the structure of the economy, in sectoral development priorities, in social priorities associated with a specific level of income and employment of the population. .

deficit
budget
- the category of the monetary economy, which expresses the objective economic relations that arise between the participants in the reproduction process, when the state uses funds in excess of the available budget revenues.

Allocate chronic and current deficits.

Chronic- long-term imbalance.

Current- imbalance within one year.

The main causes of the deficit are determined by the following objective phenomena:

Growth of government spending on scientific research goals of a fundamental nature and the development of science-intensive industries


Increasing environmental costs


The need to overcome structural unemployment, the cost of creating jobs, retraining.


militarization of the economy.

Introduction

Tax revenues of the state budget, their content

The meaning and essence of tax revenues of the state budget

Relationship between the dynamics of budget tax revenues and GDP

Conclusion

Application

Introduction

The relevance of the chosen topic lies in the fact that in the conditions of market relations the tax system is one of the most important economic regulators, the basis of the financial mechanism of state regulation of the economy. It is the tax system that is currently the main subject of discussions about the ways and methods of its reform.

Collection of taxes is the oldest function and one of the main conditions for the existence of the state, the development of society on the path to economic and social prosperity. Taxes appeared with the division of society into classes and the emergence of the state, as contributions from citizens necessary for the maintenance of the state apparatus.

In order to overcome the negative consequences of the impact of taxes on the development of the economy, an objective need arose to analyze the structure and dynamics of tax revenues in the country's budget.

The essence of taxation is the direct withdrawal by the state of a certain part of the gross social product in its favor for the formation of the budget, that is, the centralized financial resources of the state.

The connection between the budget and taxes is bilateral and inseparable. Taxes, as the main element of budget revenues, provide financing for the entire structure and its expenditure items.

The aim of the work is to study the structure and dynamics of tax revenues of the state budget, to determine the factors on the influence of which the volume of tax revenues received in the analyzed period depends.

In accordance with the goal, the following tasks were set and solved in the work:

1)study of tax revenues of the state budget and their content;

2) study of the structure and dynamics of tax revenues of the state budget;

) determination of the relationship between the dynamics of tax revenues of the state budget and GDP.

1. Tax revenues of the state budget, their content

The state budget is one of the leading links in the financial system of the Russian Federation, which expresses its main qualitative characteristics. With the help of the budget, the state has the opportunity to concentrate the necessary financial resources on the most important areas of economic and social development. Using budget funds to finance the priority and most state-supported industries, the state has a significant impact on their development. Being a centralized fund of funds, the state budget makes it possible to maneuver financial resources and turn them to solve the most important problems of an economic and social nature, and also allows the state economic and financial policy to be pursued.

The type of budgetary device is determined by the type of state structure. In unitary states, the budget system consists of two levels: state and local budgets. The revenues and expenditures of local budgets are not included in the state budgets, they are formed and used independently. In federal states, the budget system, as a rule, is three-level: the state (federal budget), the budgets of the members of the federation (states, lands, republics, etc.), local. As a rule, all budgets exist independently and are not included in revenues and expenditures in higher budgets.

Budget revenues are formed in accordance with the budget legislation of the Russian Federation, legislation on taxes and fees, and legislation on other mandatory payments. The foundations for the formation of the revenue part of the budgets of the budget system of the Russian Federation are laid down in the Budget Code, which determines not only the types of budget revenues, but also the powers of the Russian Federation, its constituent entities and municipalities to form the revenues of the corresponding budget.

In the Russian federal state, in contrast to the unitary (union) state, federal budget revenues, budget revenues of constituent entities of the Russian Federation and local budget revenues are distinguished. They arise as a result of the redistribution of GDP. The main material source of income is the national income - the newly created value per year in the country.

Revenues of budgets of all levels are formed at the expense of tax and non-tax types of income, as well as gratuitous and irrevocable transfers (Article 41 of the Budget Code of the Russian Federation). The main source of income for budgets of all levels in the Russian Federation is tax revenues from legal entities and individuals. Tax revenues, according to the Tax Code of the Russian Federation, include federal, regional and local taxes and fees, as well as penalties and fines on them.

Taxes are part of the national income mobilized to the budgets of all levels. In accordance with the Tax Code of the Russian Federation (Article 80), a tax is an individually gratuitous payment levied from organizations and individuals in the form of alienation of their property rights, economic introduction or operational management of funds, in order to financially support the activities of the state and ( or) municipalities. The economic essence of taxes is characterized by monetary relations that develop between the state and legal entities and individuals. These relations are objectively determined and have a specific public purpose - the mobilization of funds at the disposal of the state. The tax is usually considered as a mandatory contribution to the budget, collected in accordance with the law.

Unlike taxes, the collection involves a mandatory contribution, the payment of which is one of the conditions for the commission of legally significant actions by the authorities and local self-government in relation to payers and the issuance of permits (licenses).

As you know, taxes perform two main functions - fiscal and regulatory. It is the functions performed that make it possible to determine the role of taxes in the economy and their place in the life of society. The fiscal function has always been inherent in taxes. It consists in the maximum possible mobilization of funds into the budget system. The regulatory function of taxes in leading foreign countries has been developed after the Second World War, and in Russia - in recent years, with the adoption and implementation of new federal laws and regulations. Most of the budget revenues are fiscal payments.

According to Art. 10 of the Budget Code, the budget system of the Russian Federation consists of the budgets of the following levels:

the federal budget and the budgets of state off-budget funds;

budgets of subjects of the Russian Federation and budgets of territorial state off-budget funds;

local budgets.

Thus, the tax revenues of the federal (state) budget, according to the Tax Code of the Russian Federation, include nationwide taxes levied throughout the Russian Federation at uniform rates:

·VAT;

excises;

· income tax from banks;

· customs duty;

Tax revenues of the regional budget include regional taxes and fees. The legislative bodies of the subjects of the Russian Federation introduce regional taxes and fees, set the rates for them and provide tax benefits within the limits of the rights stipulated by the tax legislation of the Russian Federation. These include:

· corporate property tax;

· gambling business tax;

· transport tax.

· other (license fee, fees for various types of activities)

Tax revenues of local or municipal budgets include local taxes and fees. Local legislative authorities introduce regional taxes and fees, set the rates for them and provide tax benefits within the limits of the rights stipulated by the tax legislation of the Russian Federation. These include:

· land tax;

· personal property tax.

As can be seen, the tax system of the Russian Federation has a very limited list of taxes and fees, which is valid throughout the territory of the Russian Federation and allows them to be fully administered effectively.

2. The meaning and essence of tax revenues of the state budget

1 Structure and classification of budget tax revenues

The federal (state) budget is a form of accumulation and spending of funds intended to ensure the tasks and functions assigned to the jurisdiction of the Russian Federation. The federal (state) budget is the central element of the budgetary system of the Russian Federation, since a significant part of the state's financial resources is redistributed through it.

In the tax revenues of the federal budget, the largest share is occupied by value added tax, corporate income tax, customs duties, excises (see Appendix A).

Value Added Tax (VAT) is an important indirect tax. It influences pricing processes, consumption patterns and regulates demand. VAT occupies a significant place in the income system of developed countries. It accounts for an average of about 14% of tax revenues, and among indirect taxes, its share ranges from 30 to 50% of all indirect taxes. It is difficult to overestimate the fiscal significance of VAT; for many years, VAT has been the main tax source of the federal budget. All 100% VAT is credited to the federal budget.

The following are recognized as VAT payers:

organizations;

persons who are payers of this tax in connection with the movement of goods across the customs border;

individual entrepreneurs.

The following transactions are recognized as the object of taxation:

sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights. At the same time, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services);

transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;

performance of construction and installation works for own consumption; tax revenue state budget

import of goods into the customs territory of the Russian Federation.

There are three types of tax rates for VAT:

% - for goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, works (services) directly related to the transportation or transportation of goods placed under the customs regime of international customs transit, etc.;

% - for food products according to the list established by the code, goods for children, periodicals, medical products;

% - for other goods.

Currently, one of the most discussed and topical issues of tax policy is the possible reduction of VAT. At the same time, two scenarios are possible: the introduction of a single VAT rate of 12% or a reduction in the VAT rate to 14% while maintaining a preferential rate of 10% for certain groups of goods (children's goods, medicines, etc.). It is believed that both scenarios will help stimulate economic growth. However, in order to implement such a tax reform, it is necessary to analyze the shortfall in federal budget revenues and propose alternative sources of revenue.

Excises, like VAT, are a federal indirect tax that acts as a surcharge on the price of goods. At present, they account for about 3% of federal budget tax revenues.

Organizations, individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation, are recognized as payers of excises.

The following operations are recognized as the object of excise taxation:

sale on the territory of the Russian Federation by persons of excisable goods produced by them, including the transfer of ownership of excisable goods free of charge;

the sale of pledged items and the transfer of excisable goods under an agreement on the provision of compensation or innovation;

the use of petroleum products for their own needs by taxpayers who have a certificate for wholesale or wholesale and retail sales;

receipt of petroleum products by taxpayers who have a certificate;

import of excisable goods into the customs territory of the Russian Federation and other operations in accordance with Art. 182 ch. 22 of the Tax Code of the Russian Federation.

The following are recognized as excisable goods in the Russian Federation:

ethyl alcohol from all types of raw materials, with the exception of brandy alcohol;

tobacco products;

alcoholic products (drinking alcohol, alcoholic beverages, etc.)

cars and motorcycles with engine power over 112.5 kW (150 hp)

etc.

In the medium term, no fundamental changes are expected in the procedure for excise taxation in the Russian Federation. The changes will only affect the indexation of excise rates.

Since 2002, a single tax on the extraction of minerals has been introduced to replace the previously existing three taxes: on the right to use subsoil, excise on raw materials, and tax on the reproduction of the material and raw material base (Chapter 26 of the Tax Code of the Russian Federation). Now this tax plays a very important role. Thus, in 2012, its amount in federal budget revenues amounted to 2,420.51 billion rubles. (See Appendix A). The taxpayers of the mineral extraction tax are organizations and individual entrepreneurs recognized as subsoil users.

The tax base is determined by the taxpayer independently as the cost of each type of minerals extracted, with the exception of oil and gas condensate, combustible natural gas from all types of hydrocarbon deposits.

Another important source of the federal budget of the Russian Federation is corporate income tax.

Corporate income tax refers to direct taxes and is the most important element of the tax system of the Russian Federation. This is one of the most complex taxes with a frequently changing legal framework. Its significance as a source of budget revenue is gradually changing as the Russian economy develops. Now it provides about 4% of all federal budget revenues.

The object of taxation is the profit received by the taxpayer.

The marginal corporate income tax rate is 20%.

For income received in the form of dividends, the following rates apply:

)9% - on income in the form of dividends received by Russian organizations from Russian organizations and foreign organizations;

)15% - on income received in the form of dividends by foreign organizations from Russian organizations.

Profit received by the Central Bank of the Russian Federation from the performance of activities related to the performance of its functions stipulated by Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" is taxed at a tax rate of 0%.

In all other cases, the tax rate is set at 24%. Wherein:

the amount of tax calculated at a tax rate of 6.5% is credited to the federal budget;

the amount of tax calculated at a tax rate of 17.5% is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax payable to the budgets of the constituent entities of the Russian Federation may be lowered by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. At the same time, the specified tax rate cannot be lower than 13.5%.

Over the next three years, the annual indexation of the mineral extraction tax rate levied on natural gas production is expected to be indexed by a factor significantly exceeding the level of forecasted inflation. At the same time, by analogy with the mineral extraction tax levied on oil production, it is assumed that tax rates may be differentiated depending on the conditions for natural gas production.

Since January 1, 2005, Ch. 25.2 "Water tax". The Tax Code of the Russian Federation establishes all elements of the tax: taxpayers, objects of taxation, the tax base, tax rates, the procedure for calculating the tax, the procedure and terms for its payment.

Customs duties have occupied an important place in federal budget revenues in recent years. Customs duty is an indirect tax imposed on the foreign trade turnover of goods when they cross the customs border.

Payment of customs duties is mandatory and enforced by the state. The customs duty is not returned to the payer, and nothing is provided to him in return. Funds from the collection of customs duties go to the federal budget.

2 Analysis of the dynamics of tax revenues of the state budget

Let us consider the composition, structure and dynamics of the tax revenue part of the state (federal) budget for 2008-2012. In accordance with the table (see Appendix A), the share of a certain tax revenue in the total amount of federal budget revenues was calculated (Table 1).

Table 1. Distribution of tax revenues of the Federal budget in 2008-2012

Income Share, % 2008 2009 2010 2011 2012 100100100100100 of which: corporate income tax8,22,663,073,012.92 6.95 - - - value added tax: on goods (works, services) sold on the territory of the Russian Federation 10.76 16.03 16 15.42 14.67 on goods imported into the territory of the Russian Federation 12.2 11.9 14.1 13.17 12.9 Excises on excisable goods (products): produced in the territory of the Russian Federation 1.35 1.11 1.37 2.04 2.66 Mineral extraction tax17,313,416,5617,6618.83 Customs duties37 ,5734,234,3532,6631.9 Total tax revenue: 92,8486,2485,4583,9783.88

The volume of revenues of the federal budget of the Russian Federation for the study period, first of all, depended on the economic situation of the country and the financial crisis that occurred in the fall of 2008. Despite the formal onset of the crisis in the world at the beginning of September, its peak and the most difficult period for the Russian economy falls on the following year, 2009. There is a collapse in oil prices, a decrease in incomes of the population and an increase in the number of unprofitable enterprises, including commercial banks. The above factors have caused a negative increase in the revenue side of the federal budget, which amounted to -21%. In 2009, the factors behind this trend were a sharp decline in corporate income tax revenues, the share of which was 2.66%.

In the period under review, the share of tax revenues decreases every year (Table 1). When comparing the structure of tax revenues for 2008-2012. It should be noted that the most significant shifts occurred in the share of VAT revenues on goods sold in the territory of the Russian Federation, which in total amounted to 11.6% of tax revenues in 2008, having increased by 7% compared to 2009. Despite this, this tax occupies a significant share in the structure of tax revenues for both years. The largest share in the structure of tax revenues is occupied by customs duties, which in 2012 amounted to 31.9%, but in the period under review 2008-2012. there is a gradual decrease in the occupied share in the aggregate income of this tax. Also, a significant share is represented by taxes on the extraction of minerals, which in the period from 2009 to 2012 gradually increased and by 2012 amounted to 18.83% of all revenues. This growth can be attributed to the rise in world oil prices.

In absolute terms, according to the results of the analysis, there was an increase in almost all major types of taxes (see Appendix A). This growth was caused by such factors as: the expansion of the tax base due to the increase in the production of gross domestic product, inflation, increased control activities of the tax authorities.

In Russia, the bulk of budget revenues are precisely tax revenues, whose share is more than 80% of all revenues, but the results of a study of the dynamics of tax revenues showed that the share of such revenues in total federal budget revenues is gradually decreasing.

3. Relationship between the dynamics of budget tax revenues and GDP

The budget plays an important economic, social and political role in the reproduction process. Using the resources of the budget fund to finance the most progressive, priority sectors of the economy, the state influences the redistribution of national income between sectors. Through the budget, the incomes of more profitable sectors are redistributed to sectors with low profitability (for example, in agriculture). By financing the maintenance of institutions and organizations of the social sphere at the expense of the budgetary fund, the state ensures the reproduction of the labor force. Through the budget, revenues are redistributed between the federal level and the constituent entities of the Russian Federation, and within the latter - between municipalities. The role of the budget in the redistribution of the gross national product is shown schematically in Figure 3.1.

Fig.3.1. The role of the budget in the distribution of the gross national product

The tax system is one of the most effective instruments of the state's economic policy. On the one hand, it ensures the formation of profitable sources of budgets at all levels. On the other hand, by changing the volume of withdrawals of financial resources of economic entities, the state influences the economic behavior of taxpayers, thereby realizing the regulatory function of taxes. Consequently, tax regulation is one of the forms of market economy management. Carrying out market transformations in Russia is impossible without the creation of an effective taxation system, which characterizes the quality of tax policy.

The economic development of all industrialized countries is cyclical. The cyclical nature of economic development is the continuous fluctuations of the market economy, when the growth of production is replaced by a recession, the increase in business activity is a decrease. Cyclicity is characterized by periodic ups and downs in market conditions.

A feature of cyclical development at the present stage is the active intervention of the state in the entire course of the economic cycle, in order to achieve greater sustainability of economic development.

Government spending and taxes are actively used by the authorities to influence the economic situation. By manipulating them, the state can influence aggregate demand and GDP. Thus, the state increases or reduces both the aggregate demand for goods and services and the supply on the market of final goods and services produced during the year (GDP). In the modern economy, the share of public finances in the total GDP (including the state budget with its main components - public budget expenditures and taxes) is steadily increasing.

The manipulation of public spending and taxes is associated with specific business activity - either during periods of recession or - upswings. With its help, the authorities manage to make the dynamics of aggregate demand and GDP dependent on changes in the amount of government spending and taxes, contributing to their stabilization. In connection with the performance of these functions, some government spending and taxes in economic theory are called "built-in stabilizers" of a market economy.

During periods of ups and downs in the economy, changes in government spending and taxes implemented by the authorities have different effects on aggregate demand and GDP. Thus, during the recovery period, the state reduces its spending in order to reduce the growth of aggregate demand and GDP. During a recession, on the contrary, the authorities increase budget spending in order to support both aggregate demand and GDP.

In 2007, the economy of the Russian Federation experienced an upturn: the country's GDP grew by 8.5% compared to the previous 2006, during this period government spending amounted to only 34.2% of GDP (Table 2). At the beginning of 2008, the GDP growth trend continued, but already in the summer of 2008, Russia, following the whole world, was gripped by the global financial crisis, which affected many banks, large and small companies, and practically the majority of the country's population. In 2009, the crisis continued to deepen. To change the negative trends in the economy, the state has made active attempts: government spending has increased, in 2009 they amounted to 41.4% of GDP.

Table 2. Dynamics of GDP and expenditures of the consolidated budget of the Russian Federation (billion rubles)

2007 2008 2009 2010 GDP33247.541276.838786.444939.2 - to the previous year,% 108.5105.292.2104.0 per year in 1.4 r. in 1.2 r. in 1.1 r. in 1.1 r. - to GDP, %34,233,841,439.2

In contrast to the maneuvers with public spending, during the period of economic recovery, the state usually raises taxes, thereby reducing the income of the population and business, and with them - spending. As a result, aggregate demand decreases, and, consequently, GDP growth slows down.

During a recession, the tax burden is reduced, increasing the opportunity to intensify the activities of the population and business in an unfavorable economic environment. This happened in the Russian economy in 2008. Against the backdrop of the global economic crisis, the government of the Russian Federation developed measures aimed at encouraging entrepreneurs to increase entrepreneurial activity. In addition to government spending, the government used fiscal and tax instruments to stabilize the country's economy. Changes in tax laws were aimed at stemming the economic downturn and stimulating economic growth.

) The general income tax rate was reduced from 24% to 20%.

) The depreciation premium for depreciable property with a useful life of 3 to 20 years was increased from 10% to 30%.

) For VAT:

Quarterly VAT can be paid in monthly installments instead of a lump sum. This change applies to relationships that have arisen since the 4th quarter of 2008 inclusive.

) Increased the size of some tax deductions for personal income tax.

Table 3. Consolidated budget of the Russian Federation (billion rubles)

2007 2008 2009 2010 Income - total, of which: 13368.316003.913599.716031.9 Corporate income tax (its share in budget revenues, %) 2172 (16.2%) 2513.2 (16%)1264.6 (9.3%)1774.6 (11%) Personal Income Tax1266.61666.31665.81790.5VAT2261.72132.52050.32498.6etc. .317616.7 Deficit (-) / Surplus1989.72012.1-2448.6-1584.7

The ongoing anti-crisis policy led to a relatively rapid transition of the economy to positive growth rates; in 2010, GDP grew by 4% compared to 2009, and investments in fixed assets grew by 6% compared to 2009 (Table 4).

As a result of the anti-crisis policy, the consequences of the crisis have become less destructive.

Indicators Relative deviation, % 2007 2008 2009 2010 Gross domestic product108.5105.292.2104.0 Actual household final consumption112.5109.495.8102.5 Investments in fixed assets122.7109.984.3106.0

)reduction of the tax rate, as a result of which the disposable income of the population will increase, as well as aggregate demand from the population;

)growth in government spending, resulting in a multiplier effect in related sectors of the economy, an increase in investment.

)increase the level of taxation, as a result, the real and disposable incomes of the population, as well as aggregate demand, will decrease;

)to reduce government spending, as a result of which the company's own funds will decrease, and due to the multiplier effect, investment by corporations will decrease.

Undoubtedly, the amount of tax revenues depends on the size of GDP. But another connection is also undoubted: the taxation system affects the size of GDP.

Conclusion

In the control work, an analysis of the structure and dynamics of tax revenues of the state budget was carried out, factors were determined, on the influence of which the volume of tax revenues received in the analyzed period depends. Thus, the main source of income for budgets of all levels in the Russian Federation is tax revenues from legal entities and individuals. Tax revenues, according to the Tax Code of the Russian Federation, include federal, regional and local taxes and fees, as well as penalties and fines.

The economic essence of taxes is characterized by monetary relations that develop between the state and legal entities and individuals. These relations are objectively determined and have a specific public purpose - the mobilization of funds at the disposal of the state.

The tax revenues of the state (federal) budget, according to the Tax Code of the Russian Federation, include nationwide taxes levied throughout the Russian Federation at uniform rates:

·VAT;

excises;

· income tax from banks;

· income tax from insurance activities;

· exchange activity tax;

· tax on transactions with securities;

· customs duty;

· corporate income tax;

· personal income tax;

· taxes and payments for the use of natural resources;

· vehicle taxes;

· tax on property passing by way of inheritance and donation, etc.

In the tax revenues of the federal budget, the largest share is occupied by value added tax, corporate income tax, customs duties, excises.

When comparing the structure of tax revenues for 2008-2012. It should be noted that the most significant shifts occurred in the share of VAT revenues on goods sold in the territory of the Russian Federation, which in total amounted to 11.6% of tax revenues in 2008, having increased by 7% compared to 2009. The largest share in the structure of tax revenues is occupied by customs duties, which in 2012 amounted to 31.9%, but in the period under review 2008-2012. there is a gradual decrease in the occupied share in the aggregate income of this tax. Mineral extraction taxes also represent a significant share, which in the period from 2009 to 2012 gradually increased and by 2012 amounted to 18.83% of all revenues.

In absolute terms, according to the results of the analysis, there was an increase in almost all major types of taxes (see Appendix A). This growth was caused by such factors as: the expansion of the tax base due to the increase in the production of gross domestic product, inflation, increased control activities of the tax authorities.

In Russia, the bulk of budget revenues are precisely tax revenues, which account for more than 80% of all revenues, but the results of a study of the dynamics of tax revenues showed that the share of tax revenues in total federal budget revenues is gradually decreasing.

Tax regulation is one of the forms of market economy management. By changing the volume of withdrawals of financial resources of economic entities, the state influences the economic behavior of taxpayers, thereby realizing the regulatory function of taxes.

Government spending and taxes are actively used by the authorities to influence the economic situation. By manipulating them, the state can influence aggregate demand and GDP. Thus, during the recovery period, the state reduces its spending in order to reduce the growth of aggregate demand and GDP. During a recession, on the contrary, the authorities increase budget spending in order to support both aggregate demand and GDP.

Thus, if the growth rate of the economy is too low, it is necessary to increase the GDP, for this the following is performed:

reduction of the tax rate, as a result of which the disposable income of the population will increase, as well as aggregate demand from the population;

growth in government spending, resulting in a multiplier effect in related sectors of the economy, an increase in investment.

In conditions of excessively high economic growth rates, it is necessary:

increase the level of taxation, as a result, the real and disposable incomes of the population, as well as aggregate demand, will decrease;

to reduce government spending, as a result of which the company's own funds will decrease, and due to the multiplier effect, investment by corporations will decrease.

Any state, expressing the interests of society in a concentrated manner in various spheres of life, develops and implements appropriate policies - economic, military, social, international, etc. One of the main ones in the process of state regulation is financial mechanisms that are directly embodied in financial and tax policy. The tasks of tax policy are to provide the state with financial resources, create conditions for regulating economic life in the country, and smooth out the inequality in the income levels of the population that arises in the process of market relations.

Thus, the relevance of the chosen topic lies in the fact that in the conditions of market relations the tax system is one of the most important economic regulators, the basis of the financial mechanism of state regulation of the economy. It is the tax system that is currently the main subject of discussions about the ways and methods of its reform.

Bibliography

1. Afanasiev Mst.P. Budget and budgetary system: textbook / Mst.P. Afanasiev, A.A. Belenchuk, I.V. Krivogov; ed. Mst.P. Afanasiev; [foreword by A.L. Kudrin]. - 2nd ed., revised. and additional - M.: Yurayt Publishing House, 2011. - 777 p. - Series: Universities of Russia.

Gamova E.M. Finance, money circulation and credit: textbook / E.M. Gamow

Gryaznova A.G. Finance: textbook / ed. prof. A.G. Gryaznova, prof. E.V. Markina. - 2nd ed. revised and additional - M.: Finance and statistics, 2012.

Kukeyeva A.A. Influence of federal taxes and government spending on aggregate demand and GDP / A.A. Kukeyeva // Problems of the modern economy: materials of the international. in absentia scientific conf. (Chelyabinsk, December 2011). - Chelyabinsk: Two Komsomol members, 2011.

Panskov V.G. Taxes and taxation: theory and practice: a textbook for undergraduate studies / V.G. Panskov. - 2nd ed., revised. and additional - M.: Yurayt Publishing House; ID Yurayt, 2011. - 680 p. - Series: Bachelor.

Polyak G.B. State and municipal finance: a textbook for university students studying in the specialties "State and municipal management", "Finance and credit" / ed. G.B. Pole. - 3rd ed., revised. and additional - M.: UNITI-DANA, 2008. - 375 p.

Romanovsky M.V. Finance: textbook / ed. prof. M.V. Romanovsky, prof. O.V. Vrublevskaya. - 3rd ed., revised. and additional - M: Yurayt Publishing House; ID Yurayt, 2011, 590 p. - Series: Fundamentals of Sciences.

Romanovsky M.V. Finance, monetary circulation and credit: a textbook for universities / ed. M.V. Romanovsky, O.V. Vrublevskaya. - 2nd ed. revised and additional - M.: Yurayt Publishing House; ID Yurayt, 2010. - 714 p. - (Universities of Russia).

Romanovsky M.V. Finance: Textbook / Ed. M.V. Romanovsky, O.V. Vrubel, B.M. Sabanti. - M.: Yurayt-Izdat, 2009. - 464 p.

Romanovsky M.V. Taxes and taxation. 6th ed. add. / ed. M.V. Romanovsky, O.V. Vrublevskaya. - St. Petersburg: Peter, 2010. - 528 p.

Samsonov N.F. Finance: textbook / ed. N.F. Samsonov. - M.: Higher education, Yurayt-Izdat, 2009. - 591 p. - (Fundamentals of Sciences).

Seleznev A.Z. The budget system of the Russian Federation. - M.: Master, 2010. - 383 p.

Tarasevich L.S. Macroeconomics: textbook for bachelors / L.S. Tarasevich, P.I. Grebennikov, A.I. Leussky. - 8th ed., revised. and additional - M.: Yurayt Publishing House, 2012. - 686 p. - Series: Bachelor.

Chaldaeva L.A. Finance, monetary circulation and credit: textbook, ed. L.A. Chaldaeva. - M.: Yurayt Publishing House, 2011 - 540 p. - (Fundamentals of Sciences)

16. Website of the federal tax service www.nalog.ru<#"justify">Application

Tax revenues of the federal budget for the period 2008-2012 Table A.1

Total revenues: Absolute values, bln. rub. on corporate profits 761.1 195.4 255.03 342.60 375.82 109.7 unified social tax (since 2010 - insurance premiums) 506.8 509.8 - - - value added tax: on goods (works, services) sold in the territory of the Russian Federation 998.4 1,176.6 1,328.75 1,753.24 1,886.14 107.6 for goods imported into the territory of the Russian Federation 1,133.8 873.4 1,169.51 1,497 ,17 1,659.66 110.9 Excises on excisable goods (products): produced in the Russian Federation 125.2 81.7 113.90 231.78 341.87 147.5 Mineral extraction tax1,604, 65981.531 376.642 007.582 420.51120.6 Customs duties3 484.872509.412 853.093 712.494 099.78110.4

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Chapter 1. FOUNDATIONS OF THE THEORY OF FINANCE AND TAXATION AT THE PRESENT STAGE

1.1. Taxes as the financial basis of the modern state

Taxes are the main economic basis modern state. Taxes finance up to 90 percent or more of state budget expenditures in developed countries.

taxes are main tool in the general arsenal of the state's economic policy. Through taxes in developed countries, up to 50 percent or more of the gross national product is redistributed.

Taxes reflect the main political and legal nature modern state, which consists in the socialization, nationalization of a certain part of the property of individuals that make up the population of a given country, in order to protect their common interests and satisfy their common needs.

On the one hand, taxes are the only legally acceptable way to deprive a person of his property in a state based on the principle of unconditional respect for the right of private property of citizens. On the other hand, the presence of private property of a person is considered the only basis for recognizing him as a taxpayer and imposing on him the obligation to pay tax. Finally, the tax liability itself as a whole and the legal relations arising from it are the only legal area where the application of the presumption of innocence of a private person is excluded.

Value taxes and special purpose tax collections are determined by the functions of the state mechanism; the distribution of the total burden of taxes depends on the socio-political structure of each state. The ratio of tax payments to the state and the financial benefits received from it for each class or stratum of the population is established by the fiscal policy adopted in each state.

The main (fiscal) task of taxation is to provide state and public structures with the necessary funds to maintain their livelihoods, but at the same time, the means of tax regulation can also be used to assist the state (and its bodies) directly in the performance of its main functions.

The use of tax revenues to support the main functions of the state mechanism - military, political, economic, social and national-cultural - in each country is determined by the characteristics of its geographical location, climate, population, historical and socio-economic conditions and prerequisites for its development. Depending on the predominance of certain functions in the activities of the state, there are three main models of state policy:

— great power when priority is given to the goals of maintaining military power, spreading political influence, national culture and language (way of life) in the surrounding space and in the world as a whole (examples: in the present - the United States, in the past - Spain, Great Britain, Germany, Japan, the USSR) ;

— economic growth when priority is given to support of national business, development of economic infrastructure, introduction of new technologies, foreign economic expansion of national capital (examples: post-war Germany and Japan, South Korea, Ireland, China);

— social welfare within the framework of the concept of the so-called welfare state, when spending on social needs, on the development of health care and education (examples: the Scandinavian countries, the Netherlands, Canada) are given priority.

The overall size of the tax burden in each country follows from the doctrine of financial and economic policy chosen by it. Currently, there are two main doctrines of such a policy: liberal, in accordance with which the state pursues a restrained tax policy and limits its intervention in socio-economic processes to the minimum necessary limits, and socially charged when the state levies high taxes and exercises wide-ranging influence on the distribution of social benefits and economic wealth in society.

In some states, this model is now reaching the stage tax overload, in which in some parts of the tax system the amount of tax withdrawals has been brought to the stage of self-destruction (for example, the system of compulsory social insurance and pension provision has found itself in such a situation), and in others, the amount of tax collections is comparable to the amounts of expenses for ensuring the receipt of these collections (for the maintenance employees of tax authorities, to ensure tax discipline, to control measures, etc.).

Let us now consider how tax methods and instruments can be used to ensure the basic functions of the modern state.

State functions in military sphere consist in ensuring the security of the country by means of the use (or threat of use) of armed force. Among the tax instruments in this case, one can single out tax incentives for the military, benefits and cash benefits ("negative taxes") for veterans, tax and customs measures to restrict unwanted military exports (unwanted foreign buyers), tax incentives to maintain the mobilization capacities of private enterprises and for financing of R&D of the so-called dual purpose (civilian and military at the same time), etc.

AT political sphere the state must maintain the stability of power, the efficiency of state bodies and protect democratic principles in all spheres of society. The most common tax instruments used for this purpose are tax qualifications for voters (widely used in the past), punitive taxes for non-participation in elections (used now in a number of countries), tax incentives for donations to political party funding (with a restriction on their range). only officially registered organizations), etc.

AT economic sphere the state usually considers its goals to promote development, support the most profitable structure of foreign trade, stimulate high-tech exports, and the activities of national capital within the country and abroad. Tax methods to support these government actions include tax incentives for exporters and enterprises introducing new technologies, special incentives for investments in specific sectors of the national economy, direct budgetary support or tax refunds (“negative taxes”) for investments in certain (underdeveloped) areas, etc. d.

The tasks of the state in social sphere include ensuring fair wages, combating unemployment, counteracting price increases (anti-inflationary policy), fulfilling social insurance tasks, etc. The main tax instruments in this area are: the establishment of a minimum (for tax purposes) of wages, punitive taxes on excess profits derived from unjustified overpricing, tax incentives for payments to mandatory insurance funds and for established forms of private accumulation of retirement savings, etc.

In the field national cultural policy the state usually sets the goals of preserving the language and national traditions, supporting the national church, promoting the development of traditional culture and education, identifying and restoring architectural monuments, etc. Tax methods and means of achieving these goals include tax incentives for public organizations and charitable foundations operating in this area, tax credits for the costs of maintaining and restoring national monuments and natural complexes, tax incentives and tax compensation for persons making donations and material gifts. museums and public cultural organizations, etc.

Taxes are the main source of income for the modern state. Historically, taxes have come to the fore as the financial importance of two other sources of government revenue has fallen: domains- state property that brings income to the treasury (land, forest and water resources, natural resources, etc.), and regalia(fiscal monopolies) - types of activities and industries in respect of which the state establishes its exclusive rights in order to extract additional income (among them, the postal service, railways, port facilities and monetary issuance activities are now most noticeable).

In accordance with this, in modern financial science, the study and analysis of tax sources of replenishment of the state budget, the study of forms of taxes (and their correlation within the tax system of the country) and the optimal amount of total tax collections, which, on the one hand, would ensure the satisfaction of all the basic needs of the state, and on the other hand, would not create obstacles and would not act as a brake on the path of the country's economic development.

Any tax is determined by its binding to a specific object of taxation. In a fiscal sense, object of taxation usually understood as a material object (movable or immovable property, a set of goods, a separate product, etc.) or certain actions (transactions) for the transfer, sale, exchange, export, etc. corresponding material object. At the same time, the increment of a person’s private property, expressed in the form of an economic benefit received by him (in cash or in kind), is allocated in the form of a special object of taxation - income.

At the beginning of the XX century. Income taxes from citizens and enterprises come to the fore in the tax system that is emerging on the basis of a market economy. The first experience of income taxation was carried out in England. The prototype of the modern income tax was introduced in this country in 1798 because of the need to finance the wars against Napoleon - in the form of a special tax on luxury. In 1802, under pressure from wealthy owners, the government was forced to abolish this tax, but already in 1803, a sharp increase in military spending forced the authorities to return to income taxation, however, in a modernized form. According to the new law, the object of taxation is the total income of citizens, divided into five separate categories (types) of income. For each such category of income (shedula), special rules were established for determining the object of taxation and calculating the tax base.

In Russia, the first attempt to introduce income taxation dates back to 1810. When another war against Napoleon seriously depleted the state budget and caused a sharp drop in the exchange rate of the paper ruble, the tsarist government, following the example of England, introduced an income tax on the owners of noble estates. After the final defeat of Napoleon's armies, the difficulties associated with maintaining the necessary tax control in relation to the declaration of income by landowners led to a sharp drop in revenue from this tax, and in 1820 a decision was made to abolish it.

A decisive turn in favor of the spread of the system of income taxation was outlined by the end of the 19th century. The famous Russian economist I.Kh. Ozerov, criticizing K. Rodbertus and A. Loria for their one-sidedness in analyzing the problems of transition to income taxation, in his works “Income Tax in England” and “The Main Trends in the Development of Direct Taxation in Germany” pointed out the presence of serious socio-economic and fiscal prerequisites that contributed to the development of this process. Firstly, the general economic relations of the period of the late 19th century, associated with the disintegration of feudal land ownership, the development of industry, the formation of joint-stock and financial capital, created the necessary conditions for a sharp increase in income from entrepreneurial activity (due to the fall in the share of land owners). Secondly, from a fiscal point of view, it was income taxation that was the best way to capture the net income of certain categories of the population and ensure proper control over the fulfillment by citizens of their tax obligations.

Erlangen University professor K. Eeberg wrote that, in its idea, the general income tax surpasses any other form of taxation; he alone makes it possible to take into account personal relationships and tax the payer to the extent of his ability to pay.

The appearance of an income form of taxation is directly related to the ongoing attempts of economists to find a single, ideal object of taxation. Historically, these efforts can be traced back to the advent of tithes- as a tenth share of the crop held in favor of the church in the agricultural communities of the Ancient East. In the Middle Ages, Europe discussed the idea of ​​introducing a single indirect tax - a universal excise tax on the consumption of the broad masses of the population.

In the XVIII century. In France, S. Vauban proposed the introduction of a peculiar version of the universal tax - the "royal tithe", the object of taxation of which would be not only agricultural products, but also income from crafts and other types of productive activities.

The Physiocrats, putting forward the idea that the only real source of wealth is landed property, proposed to confine ourselves to the taxation of land rent as the only primary type of income, in relation to which all other types of income are derivative, or secondary, income.

F. Quesnay, a prominent representative of this current of economic thought, was the first to develop the concept of taxation based on "net income", within which he justified the use of higher tax rates - up to 25% or more (taxation of "tithe", or the withdrawal of every tenth, extended to the total mass of the crop, the product produced, sometimes even in relation to the total amount of the taxpayer's property). In America, the famous writer G. James, based on the economic ideas of the physiocrats, advocated the complete nationalization of all private land property and the replacement of all taxes with a single form of land rent, levied by the state from all land users.

With the development of capitalist production relations, the ideas of a single tax, the choice of a single object of taxation, found their expression in two opposing concepts. Those who advocated complete freedom for the activities of the owners of capital demanded the abandonment of the use of any form of direct taxation, limiting themselves only to the excise taxation of consumer goods of the masses. In contrast to them, the supporters of socialist ideas put forward the concept of a general tax on capital (1-2% of the market value of property and all capital belonging to the rich strata of the population).

K. Marx, in his "Communist Manifesto", published in 1848, advocating the introduction of a single income tax levied at sharply progressive rates, considered such a measure only as a means of confiscation of capital and the subsequent complete elimination of capitalist production relations.

Modern scientists do not leave attempts to develop new projects of a single tax - more fair or more efficient than their predecessors managed. In the mid 1950s. the last century there were two concepts universal single tax in France and the UK.

The first is the concept of taxing the added, "net" value in all parts of the production and trade turnover. On the basis of this concept, a form of a single value added tax was proposed, which was originally introduced as a replacement for the turnover tax (in France in 1954), and has now become the most important tax source in all EU member countries.

Another is the concept of a single "expenditure tax", proposed by the British economist N. Kaldor. The main idea of ​​this tax is to exclude "accumulated income" from the tax base and thus encourage investment. This idea was favorably received in Britain, which at that time was in decline in economic development. However, its implementation in practice was prevented by forcing the country's entry into the EEC (the condition of which was and is the introduction of VAT in a single form).

And finally, another idea of ​​a universal tax is the famous "Tobin tax", whose author, economist J. Tobin, proposed to solve the problems of poor countries at the expense of income from the taxation of international capital movements. In the future, this idea was adopted by the anti-globalization movement, and now, in the context of the global financial crisis, projects for the introduction of similar taxes are already being discussed at the level of governments and international organizations.

Now the idea of ​​the uniformity of taxation is being raised again - but on a practical basis, formed by the emergence of new means of control work and the development of new information technologies. Thus, banking control over trade turnover makes it possible to replace multiple forms of taxation of trade with a single system-forming value-added tax, and the introduction of an all-encompassing system of accounting for citizens and any business entities creates the basis for bringing all types of taxation of income of individuals and legal entities into a single tax network of income taxation. In addition, a number of countries have adopted and successfully applied a system of taxing citizens on the total amount of their property - in the form of a so-called wealth tax (since the non-taxable minimum for this tax is set at a rather high level).

Taking into account all these circumstances, in the future we can assume a transition to systemic taxation based on a single tax on the total (net) amount of property of citizens. This ensures the fairness of taxation (it is the possession of property that most accurately determines the tax capacity of a person), the universality of taxation (one cannot hide from this tax by hiding one's occupations or sources of income), the necessary level of tax control (all fairly large property assets and valuables are repeatedly are recorded and controlled by non-tax methods: securities - by the stock exchange, vehicles - by accounting registers and the police, real estate - by land cadastres and insurance companies, all types of assets - in the order of registration of the value of transactions with them, when they are inherited, etc. ). Unlike the wealth tax, the new tax will not have a non-taxable minimum (providing the accounting and registration functions of this tax), its initial rate will be set at a low level (for example, 0.1%), but the entire increase in the value of property according to cause of inflation. An important advantage of this tax is also its fundamental freedom from the use of any benefits and privileges, which create the basis for the bulk of the abuses that are so characteristic of all the main types of taxes that currently exist.

So far, from the point of view of traditional economic views, the idea of ​​this tax looks rather absurd: savings in any form are “punished” by the tax, while expenses, on the contrary, are exempt from taxation. But if we look a little deeper, we see that accumulation has always been one of the "basic instincts" of man (which even inflation, numerous monetary reforms and high taxes could not undermine - until they were used as a means of confiscating property), and maintaining a high consumer demand (spending of citizens) has historically proved to be the best way to avoid the crises of overproduction inherent in capitalism.

Of course, for the application of such a single universal tax, appropriate socio-economic prerequisites are also necessary, among which are the transition of the bulk of the population to the property status of the middle class, a high level of economic and economic activity of the able-bodied population, a balanced budget and socio-economic policy of the state, high tax discipline population, social harmony among different strata and classes of society.

The following two models can be applied as transitional to this unified single tax: one for post-industrial rich countries and the other for countries in need of accelerated industrial development.

The model for post-industrial rich countries includes a universal progressive income tax and a modified estate tax. The first tax differs from the current income tax in that it should exclude the amount of normal wages for workers in material production and establish fixed and equal amounts of pension contributions and state (basic) pensions for everyone. In addition, a strict and comprehensive system of control over the extraction of other types of income (not from wage labor) should be introduced - in terms of expenditures, acquisition of property, etc. At the same time, the wealth tax is modified into an element of support for the main income tax - in such a way that if the taxpayer has no obligation to pay a certain minimum amount of tax on his other income (not from wage labor), he is subject to a double tax on wealth.

The model for countries in need of accelerated industrial development should include a tax on the amount of expenses and a tax on the amount of property of citizens. The first tax is established with a noticeable progression of tax rates, and a mandatory taxable minimum of expenses is also introduced to it - defined as the sum of the subsistence allowance of the taxpayer and his family. The wealth tax is set at progressively increasing rates, with a non-taxable (but declared) minimum amount of property and with a low initial rate of taxation.

The advantages of this model are that it provides a sufficient level of tax equity (everyone pays according to their expenses and according to their wealth), creates strong incentives for initial savings (the increase in labor efforts and the corresponding increase in income are not taxed), and guarantees sufficient taxation of persons who earning their fortunes by various methods and means not controlled by the authorities.

Both of these models are fully supported by both legal and technological means of control of taxpayers and relevant objects of taxation, which the authorities of both these groups of countries already have at their disposal. In addition, it is only necessary to take measures to accelerate the displacement of transactions for cash from the trade turnover and to bring the data banks already available in these countries into a single common database of tax control over legal entities and individuals, the transactions they make, the income they receive and the presence of their main property assets.

At the same time, it should be noted that if we take as a rule and begin to base the entire system of administering financial relations between citizens and the state really on the principles of "honest partnership" and mutual responsibility, and putting the criterion of maximum efficiency of these relations for all their participants at the forefront, then now there are all conditions to solve this problem quickly and reliably. But for this it is necessary to completely change the initial approaches to this problem, namely:

a) proceed from the ultimate goal, and not from the task of maintaining existing structures and orders;

b) not to adapt technologies to the current order, but to derive new orders from new modern technologies;

c) from the principle of “control all, stimulate the few” to the principle “stimulate everyone, check and control the selected few”.

Taking this direction of reforming the practical work of tax authorities as a basis, we will see that other countries have already gained serious experience in effectively integrating common databases of various government bodies that perform not only tax control functions, but also carry out other activities that require the identification of personal data of citizens .

In general, however, a complete transition to the calculation of taxes on a single object of taxation in the near future, apparently, is not to be expected. Nevertheless, the process of progressive unification objects of taxation. Numerous types and varieties of objects of taxation in the practice of most developed countries are actually replaced by only three of their main types: income (or the amount of income of the taxpayer), property (the amount of property) and gross proceeds (the selling price of goods in a separate transaction or the sum of prices (of goods, services, works) - when taxing transactions made for a separate period of time). Under customs taxation, the transportation of goods across customs borders (through the borders of a common customs zone - for example, in the EU) in the fiscal sense is charged with the assumption of the sale of these goods (as goods) at current market prices.

Accordingly, the unification of the objects of taxation occurs and the unification of the types of taxes - taxes on income, on property and on transactions.

In the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), Ch. 7 (art. 38-43) of the first part, as well as the corresponding articles in the chapters of the second part (for certain types of taxes). In Art. 38 of the Tax Code of the Russian Federation lists the following possible objects of taxation: transactions for the sale of goods (works, services), property, profit, income, value (of goods sold, work performed, services rendered), as well as any other objects that have cost, quantitative or physical characteristics , with the presence of which the taxpayer's legislation on taxes and fees connects the emergence of obligations to pay tax.

From an economic point of view, the list of objects of taxation presented in this article of the Tax Code of the Russian Federation does not withstand any criticism. Profit is one of the types income(along with such types of income not listed in this article, such as percent and ground rent), and since Art. 41 of the Tax Code of the Russian Federation, income is defined as “economic benefit in cash or in kind”, both of these concepts coincide and are purely quantitative (in economics, as is known, it is customary to distinguish between gross income and net income). Such objects of taxation as “sales transactions” (of goods, works, services) and “the cost of goods (works, services) sold”, from a fiscal point of view, completely coincide - it is precisely deal(for the sale of goods, works, services), and the tax base is just price(sold goods, works, services). At the same time, such an important object of taxation as operations for the movement of goods across state borders(the scope of customs duties and fees, as well as VAT and certain types of excises). It is assumed that the last gap is “closed” by the inclusion in Art. 38 of the Tax Code of the Russian Federation of any "other objects having cost, quantitative or physical characteristics." But at the same time, reasonable doubts arise whether it is possible to include, for example, operations on the import or export of goods, or the export-import of services into the category of “objects”.

In addition, in the chapters of part two of the Tax Code of the Russian Federation, devoted to the regulation of certain types of taxes, for one particular tax, different - and noticeably different - objects of taxation are often established. Thus, the personal income tax (Chapter 23 of the Tax Code of the Russian Federation) has 19 objects of taxation: 10 - from sources in the Russian Federation and 9 - from sources outside it - despite the fact that each of these two lists ends with a standard clause: “a also other (understood - any other) income received by the taxpayer as a result of his activities. For excises, Art. 182 of the Tax Code of the Russian Federation, 21 objects of taxation are established, for VAT - 7, etc. In this sense, Chap. 25 "Corporate income tax", which establishes only one object of taxation - the profit received by the taxpayer (Article 247 of the Tax Code of the Russian Federation). But even in this chapter, for foreign organizations that receive income from sources in our country, 10 objects of taxation are established, and again with the standard final clause - “other similar income” (which again actually means - any income).

Objects of taxation, grouped according to national, territorial, sectoral or other characteristics, form tax potential.

The concept of "tax potential", depending on the subject of study and on the tasks of its analysis, can be defined in different ways.

From the point of view of economic theory, the "tax potential" of a certain state is the entire set of objects of taxation that are within its tax jurisdiction. This "tax potential" of the state can be determined both in physical (natural) and in value terms.

In physical terms, "tax potential" is the total number (sum) of all types of objects of taxation in a given country. The total number of all objects of taxation or the number of certain types of objects of taxation may remain unchanged in certain periods of time (for example, the number of cars taxed on vehicles, or the number of citizens paying per capita or income taxes), although the cost or other qualitative characteristics of these objects may undergo major changes (engine power or vehicle capacity, etc.). At the same time, it should be borne in mind that for the purposes of quantitative accounting, all objects of taxation can be accepted at their current historical or current prices, which are often not comparable with each other (new buildings and historical buildings, new and old cars, blocks of shares that are not listed on the stock market). exchange, income received in currencies of other countries, etc.).

Therefore, for the purposes of economic analysis, it is advisable to use the "tax potential", calculated in terms of value. This potential can be expressed in a single monetary amount and represents a real starting point for nationwide tax planning, since it evaluates all objects of taxation according to the methods adopted by the tax authorities. For example, real estate objects are valued at their cadastral (fiscal) rather than current market value, barter transactions receive an appropriate monetary value, foreign incomes are recalculated into national currency, etc.

However, such a concept of tax potential is unsuitable for the purposes of financial planning of the state. First, there are some economic and fiscal limits to the use of the state's tax potential. Secondly, some types of modern taxes provide for the possibility of going beyond the tax jurisdiction of the respective state (for example, objects of income and property taxes may include income received from abroad and property located in other countries).

Economic limits of taxation are that the state cannot seize (at least on a regular basis) 100% of the property of the capitals of private individuals - such taxation is called confiscation - or appropriate 100% of the total income of the population - such a situation can only be represented in the form of some ideal communist society.

The concept of "source of taxes" should also be correlated with the concept of "tax potential". From an economic point of view, all taxes are paid from income, and in modern conditions, the use of taxes in the form of direct seizure of part of the taxpayer's property is practically excluded (legislators try not to put taxpayers in such conditions that they have to sell their property to pay the tax). Therefore, the objective economic basis for taxation is the national income of the respective country, as the aggregate and sum of the net incomes of citizens and enterprises. Accordingly, the national income of the country naturally and objectively is economic source of taxes.

However, from this circumstance it cannot be concluded that the amount of tax collections in a certain country cannot under any circumstances exceed the amount of the national income of this country. On the contrary, such a situation often occurs, for example, during periods of war. In addition, states can go beyond the economic limits of taxation by taxing part of the depreciation funds of enterprises or by taxing the minimum subsistence income of citizens. State authorities can also apply rather arbitrary (“administrative”) methods both in assessing the objects of taxation and in establishing certain financial rules and regulations (tax deductions, discounts, etc.) that affect the final amount of taxes levied, which also may result in taxation beyond objective economic limits. Nevertheless, as a rule, the tax authorities usually quite reasonably use their rights for the valuation of objects of taxation, and legislators try to limit their competence in these matters in order to formulate and consolidate the relevant rules and norms of tax law.

Thus, it can be seen from the above that the tax potential of any country is determined by two indicators: the total number (number) of objects of taxation, which objectively depends on the level of economic development of the country, the amount of wealth accumulated in it, the availability and development of natural resources, etc.; and the size of the valuation of these objects of taxation by the tax authorities (which depends on the tax legislation and tax practice in a given country).

Fiscal tax limits consist in those reasonable self-restraints that the authorities of any modern democratic state are forced to impose on themselves in order, firstly, not to arouse special political opposition to their activities and, secondly, not to create insurmountable barriers to the economic activity of citizens and enterprises. Modern economists usually believe (following A. Laffer) that taxes should not take more than 30 - 35% of the total amount of net income of taxpayers (despite the fact that marginal - i.e. applied to amounts exceeding normal incomes - rates taxes may be higher than this indicator).

Based on this general fiscal limit for taxation, one can try to determine the marginal tax rates for individual groups of taxes. With regard to taxes on income, obviously, one should be guided precisely by the above general standard of fiscal limits of taxation - 30 - 35% (not excluding the use of higher rates in relation to "free", or speculative, income - winnings in gambling, lotteries, in the form gifts, funds received by way of inheritance, etc.).

For taxes on capital and property, obviously, the level of the average market interest rate should be considered the upper limit of taxation (since it determines the “price” of capital under the current system of economic relations) and, accordingly, the fiscal limit of taxation will be rates at the level of approximately one third of this value. this rate of interest. With regard to taxes on transactions (the so-called indirect or turnover taxes), the upper limit of taxation can be considered the level of ordinary, normal profit, i.e. 15 - 20%.

As for the well-known examples of higher taxation of sales (consumption) of certain types of goods (alcoholic beverages, tobacco products, jewelry, furs, etc.), it is quite obvious that with the help of these taxes, the task of withdrawing net income is not purely fiscal. producers (traders), but the implementation of some policy of general economic or social significance (for example, limiting the consumption of these goods or redistributing citizens' incomes).

The concept of "tax potential" can be applied both for the country as a whole (for a group of countries, for a union of countries), and for individual regions (provinces) or regions, districts, etc. However, in the latter case, serious difficulties arise in the division between individual territories of taxable objects established by law (income of citizens, profits of enterprises, trade and financial turnover) and the rights of their taxation.

It is relatively easier to calculate the amounts of the so-called regional national income (RNI) as the shares of individual regions in the total national income of the country, although such calculations are always largely conditional (due to the impossibility of accurately taking into account, for example, such factors as price disparity over products of interregional exchange, distribution of benefits and disadvantages from foreign trade, activities in the sphere of the "shadow" economy, etc.). Nevertheless, there are methods that allow you to determine the approximate volumes for this indicator.

It is much more difficult to determine the shares of each region in the "added value" in the sectoral context. If we take even the simplest example - the export of petroleum products, the problem arises of distributing the added value from this operation between oil producers, transport and oil refineries. In other industries, the movement of raw materials to the final product and to the consumer can cover up to five or more production and trade links. Differences in domestic and world prices can also be of great importance. For example, in the Russian Federation, when exporting aluminum, the main share of net income is generated through the use of cheap Russian electricity.

The distribution of tax jurisdiction over certain types of taxes also creates serious problems. For example, where should citizens' incomes be taxed: at the place of their receipt, earning, or at the place of residence? Which territory has the priority right to tax the profits of the enterprise - the one where the enterprise is registered, or where it carries out its production activities, or where it sells its products? Where to collect VAT - at the place of registration of the enterprise or at the place of sales?

The same questions arise in relations between sovereign states. In this area, they are resolved by concluding on an equal basis, taking into account mutual benefits and losses, international agreements (tax conventions). In relations between regions within the same country, these issues are resolved on the basis of domestic legislation and under the control of central authorities - without any guarantees that the cornerstone will be the equality of the tax interests of the regions (often such a task is not set). Finally, the distribution of tax rights (powers) along the line "center - regions" is by no means always built taking into account all economic and fiscal justifications; considerations of so-called political expediency (or even simply party or personal interests) often prevail.

The concept of "tax potential" can also be used for specific purposes of social or financial (budgetary) policy. In these cases, the determination of such a narrowly focused tax potential of the country, region (group of regions), industry (group of industries), type of taxes, individual tax, etc. is formulated taking into account the specific needs of the task, the situation or the current characteristics of the period of time experienced. For example, it is obvious that the tax potential of one and the same country in peacetime and in the period of repelling armed aggression from the outside is qualitatively incomparable and may differ significantly quantitatively.

The tax authorities can use indicators of tax potential to determine the effective tax burden (industries, enterprises), analyze the current tax collection, develop proposals for improving tax control, etc.

In the Russian Federation, for the purposes of interbudgetary regulation, the financial authorities use the so-called tax potential index, which calculates and shows the relative differences in actual tax burden (by industry) between different subjects of the Federation.

The fundamental differences between all these varieties of tax potential are not only in their different qualitative and quantitative features, but also in the possible means of influencing the dynamics of their development (changes). So, for the purposes of economic analysis tax potential The country is determined by such factors of general economic significance as the volume of GDP, the general structure of the economy, the composition and balance of foreign trade, the general level and distribution of incomes of the population, the volume and structure of investment abroad, etc. Accordingly, the main means of influencing the growth of such tax potential is the state policy aimed at accelerating GDP growth, improving the structure of the economy and foreign trade, and promoting the growth of household incomes.

Tax potential as an indicator determined for fiscal purposes, depends on the types of taxes applied, the methodology for determining the tax base for these taxes and tax rates. Accordingly, the objectives of its increase are provided through the use of new, more efficient forms and types of taxation, improved methods for calculating the tax base, or by raising tax rates (the latter, as already noted, has certain economic and fiscal limits).

In the specific work of the tax authorities, the tax potential can be used as an analogue of the total (general) tax resources, defined as the maximum possible amount of tax collections (for the whole country or for a separate region) - with the types of taxes, tax regimes and tax rates specified by law. Such tax potential cannot be increased, it can only be used (one of the indicators of its use is the so-called tax collection).

Tax collection as an aggregate indicator for the country's tax system as a whole depends on a number of factors, both internal and external. Among the first, it is necessary to single out the general level of tax control and tax discipline in the country, the degree of orderliness of the tax process and the work of tax authorities in general (the level of tax administration), the reliability of the settlement and banking system, etc.; among the second - the reasonableness and validity of the policy in the field of international tax relations (prevention of losses of objects of taxation and concessions of the tax base in favor of foreign states, exclusion of a decrease in tax revenues as a result of the conclusion of tax agreements with other countries, strengthening tax control over income derived by foreigners from sources in Russia, etc.), tax regulation of transactions using transfer prices, restriction of tax-free export of income and profits through offshore centers, using complex financial schemes, etc.

The collection rate for the tax system as a whole is made up of the collection rates for individual taxes, quantified as percentage of tax revenues and the amount of tax calculated from its tax base.

Means of increasing the collection of taxes are part of the so-called tax administration and involve the use of such opportunities to improve the work of the tax authorities, which, in general, do not require a significant change in tax legislation. Among these means are the improvement of tax accounting and tax statistics, the strengthening of control work, the improvement of informing taxpayers, the promotion of tax discipline, etc.

A derivative of the tax potential is the concept of "tax base", in relation to each individual tax, meaning a certain value, to which the rate established by law for this tax is applied. Thus, in contrast to the tax potential, the concept of "tax base" always has a strict cost value expressed in national monetary units (accordingly, the real cost value of the tax base is also determined by the purchasing power of the national currency).

The total tax base in each country turns out to be less than its tax potential due to the exemption from the taxation of certain objects of taxation (for example, property and income of charitable organizations) and the application of established discounts or deductions from the valuation of objects of taxation (non-taxable minimum income, etc.). ). Ultimately, the value of the total tax base of a particular state depends on the composition and number of objects of taxation falling under its tax jurisdiction (which is determined by the tax legislation of this state, as well as international treaties that change it, concluded by this state with other countries), on the valuation of each such an object of taxation and the size of the share in this assessment of the object of taxation, to which the tax rate for this tax should be applied (tax base for this tax).

The total tax base for a particular region depends, in addition, on the share of fees assigned to it (taxation rate) from a certain type of tax (in the case of the regime of dividing one tax source between different levels of the budget system).

The size of the regional tax base also depends on the specific features of the tax regimes applied when levying a particular type of tax. For example, when applying corporate income tax, the tax base of a particular region will depend on the chosen taxpayer accounting regime - at the place of registration, at the place of business, at the location of government bodies, etc.; when applying the value added tax, the tax base for the regions through which export deliveries are made will be underestimated by the amount of mandatory VAT refunds to exporters, etc.

The share of the tax base, calculated as the result of applying tax rates to it for certain types of taxes, is the total tax resources - countries, regions, regions, etc. The same concept, taken from a different position, can express the total tax liabilities of an industry, enterprise, individual taxpayer (for all types of taxes applied to them). Quantitative discrepancies between these concepts may occur for the reasons that taxpayers may be required to pay taxes to several different states, and states may have less or more objects of taxation in their jurisdiction (compared to those actually located on their territory) - depending on the prisoners their international agreements (for example, under a regime of capitulations, a state may be deprived of the right to apply its taxes against foreigners operating on its territory or even completely transfer its tax sources to the jurisdiction of foreign powers).

The real tax revenues of the state (region) may differ from total tax resources. These differences are expressed by the tax collection rate, which, in principle, cannot exceed the norm of 100% (however, real tax collections in a particular reporting year may exceed this indicator, for example, due to the collection of accumulated arrears for previous years in this year). Therefore, tax statistics should always clearly distinguish between current tax collections as an indicator of the fulfillment by taxpayers of their obligations arising in a given reporting year, and arrears for previous reporting periods in comparison with the total amount of tax arrears and accrued penalties - as an indicator of the work of tax authorities to ensure and maintaining tax discipline in the country or region.

In domestic and foreign studies on the issues of determining and characterizing the tax potential, the tax base and total tax resources, there is still no established unity. Different authors, in relation to the goals of their research, choose different fundamental approaches and, accordingly, obtain different (categorically or quantitatively) results. Nevertheless, with a wide variety of opinions, two prevailing approaches can be distinguished.

Supporters first approach- scientists gravitating towards general economic analysis - usually ignore the specifics of tax relations and formulate their conceptual tools in terms of the distribution and use of GDP (or national income). They consider taxes as one of the ways for the state to withdraw and redistribute part of the total income of society, and in their views the concepts of "tax potential" and "tax base" are similar, if not completely identical. For example, in the studies of such scientists, the tax base is represented by a certain "set of certain financial, industrial and commercial relationships between economic entities, which creates some specific object of taxation (income, property, capital, etc.)". With this approach, the concept of "tax base" is actually mixed up or even identified in general with any forms of relations in the economy, and the analysis of tax relations is carried out without taking into account their inherent specifics.

Another approach practiced by scientists who study taxes as a subject of financial science, as a specific form of financial relations between the state and private individuals, in a special way influencing socio-economic development and reproductive relations in society. This group of scientists is characterized by the borrowing of terms and concepts from the sphere of tax law and tax legislation. In their works, they rather uncritically use these concepts for the purposes of economic analysis and formulate their conclusions, often mixing laws and categories of objective economic significance with laws and categories established by the state and its bodies.

For example, in some modern studies, the concept of "tax base" is practically identified with the taxable base for specific types of taxes - with income as an object of taxation, with taxable profit, turnover, etc.

The "one-sidedness" of each of these approaches is quite obvious. At the same time, it should be noted that if the second approach still provides opportunities for a specific analysis of real tax relations, allows you to find and highlight areas for improving the tax process, formulate specific conclusions and proposals for improving the work of tax authorities, then the first approach is unproductive both for the development of financial science and and for the purposes of economic analysis.

Thus, we can assume that the concepts of "tax potential" and "tax base" are objectively determined by the economic conditions and the content of the tax legislation of each country. The indicator of total (general) tax resources determines the volume of maximum tax collections under the current legislation. Actual tax collections depend on the quality of the work of the tax authorities and are measured by the tax collection rate.

At the same time, for specific purposes of regulating interbudgetary relations, various kinds of calculated indicators can be used, which may differ from the general economic and tax-financial ones considered above. So, for example, as part of the application of a new methodology for the distribution of budget transfers in the Russian Federation, based on a comparison of the real budgetary provision of regions and objective assessments of their spending needs (budget spending index), the use of the so-called index of the tax potential of the region - INPR is envisaged.

INPR is used as a regulatory tool for distributing funds from the Fund for Financial Support of the Subjects of the Russian Federation - Regions (hereinafter - FFSR), formed as part of the federal budget of the Russian Federation. At the same time, INPR is understood as a relative (compared to the average level in Russia) quantitative assessment of the region's economic opportunities to generate tax revenues that go to the consolidated budget of a constituent entity of the Federation.

Transfers allocated to individual regions (subjects of the Federation) at the expense of the FFSR are distributed on the basis of a comparison of the INPR of the subjects of the Federation, which are taken as indicators of their budgetary sufficiency. In case of insufficient (against the average for the Russian Federation) budgetary security, the corresponding subject of the Federation may apply for a transfer from the FFSR funds, which consists of two parts calculated using special formulas.

Similarly, using the same or another similar methodology, tax potentials can be calculated for certain types or groups of taxes. Their common drawback compared to the concepts of "tax potential" and "tax base" used for the purposes of general economic analysis is that they level out the problems of tax incentives for economic growth and increasing the incomes of the economically active population. In addition, in the tax potential used for the purposes of interbudgetary regulation, the existing tax legislation is taken as a given, not subject to analysis or criticism, which, in turn, does not allow assessing the possible increase in tax revenues as a result of targeted actions to change and improve laws on individual taxes or revision of existing tax treaties (for example, for Russia, a serious negative effect on tax collections will arise due to the application of the tax treaty with Cyprus).

Thus, the tax potential of each country depends primarily on its size and degree of economic development. The tax base for a given country (as a categorical concept) directly causally depends on its tax potential, but its size and development dynamics are significantly affected by such subjective factors as the composition, structure and content of individual parts and links of the tax system of this country and the qualitative level of management of the tax process and its tax system as a whole achieved (and maintained) in this country.

The first factor combines such areas of government activity as the approval and observance of certain principles of taxation, the formulation and implementation of a targeted tax policy, the development and improvement of tax laws.

The second factor includes such areas as determining the general structure and hierarchy of tax authorities, organizing the tax process in the country as a whole and at the level of its administrative-territorial divisions, organizing work with taxpayers on specific types of taxes, using various methods of tax control and maintaining a common tax discipline in the country, etc.

The formation and development of the tax base of each country is determined by the totality of its historical, political, economic, social and other features. At the same time, at each specific stage of development of a given country, the composition and size of its tax base depend on the socio-political doctrine adopted in it and its economic structure (socio-economic system).

In modern democracies that adhere to the principles of a market economy and social responsibility, the management of fiscal activity is divided between two branches of government. The general norms and rules governing the collection of taxes and the expenditure of financial resources received are established by the legislative authorities (parliaments, legislative assemblies, etc.) in the form of general tax legislation and annual budget laws, and the implementation of these laws is transferred to the executive branch ( central or federal government, regional and local governments). At the same time, specialized tax authorities carry out specific work to collect taxes for all parts of the budget system. The formation and accumulation of centralized financial resources that ensure the satisfaction of social needs in each country depend on the consistent, well-coordinated and coordinated work of all these bodies and links of the state machine.

It should also be noted that in unitary states, the financial and budgetary rights and obligations of regional authorities are determined by decisions of the central government; in federal states, the regions, as constituent parts of the federation, have their own administrative and economic powers. At the same time, there is a very wide range in which the terms of reference and responsibilities of regional governments vary in different countries: from practically overlapping with the powers of local authorities (landsting communes in Sweden) to the performance of many functions of national importance (cantons in Switzerland, provinces in Canada and Australia , states in the US, etc.).

The issues of choosing specific sources of financing for regional budgets are resolved taking into account the following points: determining the scope of activity of regional authorities (management of lower authorities, conducting social policy, solving specific economic problems, etc.), the role of regional authorities in solving problems of interregional development, the role and forms of participation of regional authorities in the management of state property, etc.

Depending on the solution of these issues in modern practice, two main models of management at the regional level are distinguished.

First model characteristic of countries with long and developed traditions of local self-government. In these countries, the regional level of government mainly performs the functions of coordinating and supporting the activities of local authorities and, accordingly, the needs for independent financing of this level of government are quite limited. This model is typical, for example, for the Scandinavian countries.

At second model the level of regional authorities is entrusted with the execution, to one degree or another, of the functions of federal administration in the corresponding territory - in the order of delegating part of the powers of the central government. This model is used, for example, in Germany, France, Italy. In these countries, the financial needs of regional authorities are provided either by assigning them a fixed share of national taxes, or by allocating their own tax sources for them.

In federal states, regional authorities have the right to introduce and collect their own taxes. In terms of the share of taxes assigned to the levels of regional and local government, Switzerland, Germany, Belgium, Denmark and Sweden are in the lead - approximately 30% of the total amount of tax revenues (including payments to social funds). At the other end of the range are Greece with just over 1%, as well as the UK and the Netherlands, where regional and local governments account for no more than 4% of total (or total) tax revenues. The largest share of taxes goes to the central government - about 70 - 80% - in Greece, Great Britain, Portugal and Luxembourg. But the absolute champion in this indicator is Ireland: about 87% of all tax revenues go to the central budget of this country, less than 2% fall on all local budgets, and about 11% are collected by social funds (against an average for the EU of about 30%).

AT USA The main source of financing for regional budgets (state budgets) is sales tax (about half of all own revenues). Almost all states also levy corporate income tax (at low rates; on average, its share in total budget revenues does not exceed 7%). In addition, a number of states apply an additional (to the federal) tax on personal income - at rates ranging from 2 to 10%. In the total amount of state budget revenues, its share is approximately 30%. Taxes such as personal property tax, taxes on inheritances, on capital gains provide revenues within 1 - 2% of total budget revenues. In some states, excises and taxes on mining also generate significant revenue. Approximately 20% of the total budget expenditures of all states are covered by subsidies from the federal budget.

AT Sweden Regional budgets are mainly financed by their own personal income tax (approximately two-thirds of the total budget revenues). The rates of this tax are set at the discretion of the authorities of each land and usually do not exceed 10%. About 3-5% more are various license fees and about 20% are subsidies and grants from the central authorities.

AT Germany the federal states have insignificant tax sources of their own (mainly inheritance taxes and some excises), but they receive a significant share of federal tax revenues: 50% from income tax, 44% from VAT and 42.5% from income taxes from population. In Germany, part of the proceeds from income taxes of the land is transferred to support the budgets of local governments. In Sweden, the regions are exempted from such functions, but instead they take on almost the entire financing of health care (expenditures for this purpose account for about 90% of their total budgetary expenditures).

Sweden and Germany are characterized by the assignment to the regional authorities of the function social equalization. In Germany, for this, approximately 10% of VAT collections (on account of the land share in this tax) are centralized in the so-called Additional Subsidies Fund, from which special financial assistance is provided to economically weak regions.

In Sweden, since 1996, a new original income equalization system has been in place. In accordance with this system, the country has created a General Equalization Fund, which is formed from contributions from the budgets of regions with a level of income of the population above the national average. Then the funds from this fund, under the control of the central government (approving the relevant standards), are used to pay subsidies in favor of territories with a level of income of the population below the average. Under such a system, the government acts as a kind of moderator of the interests of different regions, moderating the financial appetites of the regions that receive such subsidies and influencing the financial "selfishness" of the donor regions.

As can be seen from the above data, the federal nature of the state structure is not the only factor that determines the role and place of regional finance in a given country. Traditions play a more important role, as well as such qualitative indicators as the level of economic and social development, features of political life, etc. It is interesting to note that in modern reality two mutually opposite tendencies have developed: the first is towards bringing regional finances under ever tighter control of the central government (practically approaching the role played by regional budgets in unitary states) and the second is towards expanding self-government. Consider in this connection the experience and practice of such countries as Germany and Sweden.

In Germany, in accordance with the Basic Law, the state is a union (bund) of the lands, and the exercise of state powers and the solution of state tasks are the business of the lands (Article 30 of the Basic Law). The federal center is endowed with exclusive competence only in relation to customs duties (Articles 73 and 105 of the Basic Law), the establishment of taxes belongs to the “competing competence” of the federation and the Länder (the latter can independently introduce only local indirect taxes and provided that they do not identical to taxes regulated by federal law in accordance with Article 105 of the Basic Law). In fact, as we have seen, in Germany there is a system of unified nationwide taxes administered from a single center (the federal ministry of finance), and the lands only receive a fixed share of the deductions from these taxes.

In Sweden, constitutional laws strictly separate the state structure based on a representative and parliamentary system, and the system of communal self-government (Article 1 of the Law "On the form of government"). In accordance with this principle, the parliament (Riksdag) decides on state taxes, and the communes establish their own taxes in order to fulfill their tasks (Articles 4 and 7 of the Law "On the form of government"). At the same time, communes are not limited by the condition to levy only “non-identical” taxes (as in Germany), and in fact in this country both the central government and communes at the regional and local levels levy, for example, similar income taxes from citizens. As for the procedure for collecting taxes, they are collected by a single tax service, which has the status of an independent state agency.

Recently, special attention has been paid to the regulation of the financial activities of the state (at all levels of government), including the establishment of clear rules for the conduct of the state in the financial sector, the provision of accurate and timely information by state bodies on the financial side of their activities and the transition to greater transparency in the process of drawing up and executing the state budget etc., is given at the level of international organizations. Thus, in April 1998, at the suggestion of a special committee of the Board of Governors of the International Monetary Fund (IMF), a Declaration on the Principles of Financial Transparency of States was adopted. The text of the Declaration contains four fundamental the principle of financial transparency recommended for all countries.

The first principle requires a clear and definite distinction between the functions, rights and obligations of the state. According to this principle, each state in its activities must clearly distinguish: the scope of its monetary and budgetary policies; the scope of relations with public sector enterprises; sphere of relations with private enterprises and companies.

The second principle obliges the state to provide public availability of information(about their financial activities). This is not just about the need to regularly publish regular reports and other budgetary information, but about opening up to the public a much wider set of data and indicators, including the provision of complete data on extrabudgetary activities of government agencies.

The third principle involves providing much more than is currently accepted, openness regarding the preparation, execution and control of the results of the execution of state budgets. This refers not only to public access to all documents related to the budget process, but also to the requirement for the state and its bodies to apply in their work such reporting methods and forms that would ensure the comparability, validity and completeness of published data (for example, through mandatory use of internationally accepted standards for statistical and accounting reporting).

Finally, the fourth principle relates to ensuring that independent control over the formation of information sources. This principle is not only openness state and its bodies for inspections in the order of independent audit and autonomy services of state statistics, but also the opening by the authorities of primary data on their financial activities (that is, even before their reporting).

A state that has adopted for itself the principles enshrined in the said Declaration must:

— publish on a regular basis primary information and forecast estimates on certain key indicators of its budgetary policy;

- adhere to clear boundaries between the operations carried out by public sector enterprises and operations in the course of their budgetary activities;

- to provide sufficient information on prices and amounts of expenses for the execution by these institutions of budgetary or equivalent activities (including the provision of complete information on all forms of financial support from the state);

- to carry out a clear delineation of responsibility and resources between different levels of organization of the budget system, minimizing "special agreements" on the interaction between them; to fully and reliably inform the public about the nature and purpose of operations carried out at the expense of extrabudgetary funds;

- to create and maintain the work of an independent analytical center, endowed with broad powers to oversee the actions of the government;

— to ensure the strict certainty of the legal framework of taxation, excluding the use by the authorities of different levels of tax exemptions or the restructuring (writing off) of tax arrears at their own discretion;

— maintain openness and clarity of the procedure for the implementation of tax legislation, all norms and requirements for the disclosure of information, the list of rights and obligations of the taxpayer;

— Adopt and support the implementation of the Tax Authorities Code of Conduct.

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