Budget device of the Russian Federation: concept, elements. Budget device and its features Budget control

BUDGET DEVICE - a structural display of the budget system in the form of rules and forms for the construction and organization of budgets, as well as interbudgetary relations.

Dictionary of business terms. Akademik.ru. 2001 .

See what "BUDGET DEVICE" is in other dictionaries:

According to the budgetary legislation of the Russian Federation, the organization of the budgetary system, the principles of its construction. The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the budget system ... Financial vocabulary

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BUDGET DEVICE- organizational and legal construction of the budget system, which makes it possible to single out structural divisions (types of budgets, links) in its composition and determine the forms of relationships between them; based on the state structure, reflecting the relationship, ... ... Financial and Credit Encyclopedic Dictionary

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It is determined by the state structure and includes two constituent elements: a) the budget system; b) the principles of building the budget system. The budget system of any state is built in accordance with the state and administrative ... Law Encyclopedia

budget device- organization of the budget system and the principles of its construction ... Big Law Dictionary

RF budget device- (English organization of budget system of RF) according to the budgetary legislation of the Russian Federation, the organization of the budgetary system of the Russian Federation, as well as the budgetary classification of the Russian Federation and the principles of the budgetary system of the Russian Federation. Boo. RF is determined in accordance with Sec. I h. 2 BCRF * ... Big Law Dictionary

budget device- organizational principles and structure of the budget system… A concise dictionary of basic forestry and economic terms

budget device- this is a system of principles for building a budget system regulated by the rule of law ... Big Law Dictionary

Books

The budget structure of Russia: Monograph, Peshkova Kh.V.
The budget structure of the Russian Federation Theory and practice Monograph, Sabitova N.. The monograph is devoted to the actual problems of the budget structure of the Russian Federation, which has been developing since 1991 within the framework of a federal state. The evolution of the budget…

Elements of a budget device are:

1) the structure of the budget system;

2) budget classification of the Russian Federation;

3) the principles of the budget system of the Russian Federation.

The budget system of the Russian Federation is based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation, the totality of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and budgets of state non-budgetary funds.

The budget system of the Russian Federation has a three-level structure(Article 10 of the Budget Code of the Russian Federation[К31]):

Level 1 - the federal budget and the budgets of state off-budget funds;

Level 2 - the budgets of the constituent entities of the Russian Federation (regions, territories, republics within the Russian Federation, autonomous districts, autonomous regions and cities of federal significance - Moscow, St. Petersburg and Sevastopol), as well as the budgets of territorial state extra-budgetary funds;

· Level 3 - local budgets (city, settlement, district within cities, budgets of other administrative-territorial formations).

The budgets of the lower levels are not included in the composition of the higher budget.

Consolidated budget- this is a set of budgets of all levels of the budget system in the corresponding territory. It provides useful information for analysis, calculations and forecasting, but the formation of such a fund of funds does not occur.

The budget classification is a grouping of income, expenses and sources of financing the budget deficit (Article 18 of the RF BC).

Budget classification includes (according to Article 19 of the RF BC):

1) classification of budget revenues;

2) classification of budget expenditures;

3) classification of sources of financing budget deficits;

4) classification of operations of public legal entities (classification of operations of the public administration sector).

Principles of building a budget system:

1. The principle of unity of the budget system of the Russian Federation.

2. The principle of differentiation of incomes, expenses and sources of financing of budget deficits between budgets of different levels: fixing incomes and expenses for budgets of different levels; establishing the powers of state authorities and municipal bodies.

3. The principle of independence of budgets:

Independent budgeting process;

Independent achievement of a balance of income and expenses;

Independent determination of directions for spending funds;

Prohibition on the withdrawal of additional revenues or savings received from the effective execution of the budget;

A ban on the fulfillment of expenditure obligations at the expense of the budgets of other levels.

4. The principle of equality of budgetary rights of subjects of the Russian Federation and municipalities.

5. The principle of completeness of reflection of incomes, expenses and sources of financing of the budget.

6. The principle of budget balance.

7. The principle of efficiency and effectiveness of the use of budgetary funds.

8. The principle of general (cumulative) cost coverage.

9. The principle of transparency (openness).

10. The principle of budget reliability.

11. The principle of targeting and targeted nature of budgetary funds.

12. The principle of subordination of budget expenditures.

13. The principle of a single [K32] cash desk.

3.3. The composition of the income of the federal budget of the Russian Federation

Budget revenues are funds received by the budget, with the exception of funds that are sources of financing budget deficits. There are tax and non-tax, as well as gratuitous receipts.

tax revenue budget - these are federal, regional and local taxes and fees, the list of which is defined in the Tax Code [K34] of the Russian Federation (Articles 13, 14, 15), as well as taxes provided for by special tax regimes. Tax - this is the withdrawal by the state in favor of society of a certain part of GDP in the form of a mandatory impersonal payment that does not have a specific direction of spending. Collection is a targeted payment, the targeting of which, as a rule, is contained in the name itself. There is also the concept of duty: duty - this is payment for specific actions of authorized bodies committed in the interests of the payer (state duty, customs duty). This group also includes penalties and fines provided for by tax legislation.

Non-tax income:

1. Income from the use of property in state or municipal ownership:

Rent from the rental of this property;

Interest on balances of budgetary funds on accounts with the Central Bank of the Russian Federation and in credit institutions;

Funds from the transfer of property on bail, in trust;

Payment for the use of budget credits;

Dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

Part of the profits of partnerships and companies in whose capital the Russian Federation, subjects of the Russian Federation or municipalities participate;

Part of the profits of state and municipal unitary entities;

Income received from entrepreneurial or other activities;

Other income.

2. Income from the sale of state or municipal property.

3. Income from paid services:

Fee for providing information on the Unified State Register of Taxpayers;

Fee for consideration of petitions provided for by the antimonopoly legislation;

Fee for providing information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;

Payment for services provided by the Gokhran of Russia ;

Other paid services.

4. Funds received as a result of the application of measures of civil, administrative or criminal liability, including fines, confiscations, compensations, as well as funds received in compensation for harm caused by the Russian Federation, constituent entities of the Russian Federation or municipalities; other amounts of compulsory withdrawal:

Penalties from the application of measures of administrative and criminal liability;

Fines, confiscations and compensations from the application of civil liability measures.

5. Other non-tax income:

Part of the profit of the Central Bank of the Russian Federation;

Customs duties, customs fees, etc.

TO donations relate :

1. Grants and subsidies from other levels of the budget system.

2. Subventions.

3. Other intergovernmental transfers.

4. Gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

The moment of crediting revenues to the budget is the moment when the Central Bank of the Russian Federation or a credit institution performs crediting operations (accounting for funds on the account of the body executing the budget). The moment of payment of income to the budget is the moment of transferring a payment order to the bank (if there is a sufficient balance on the payer's account) or depositing a cash amount in the bank.

Section 2 of the Budget Code of the Russian Federation lists in detail the income of each level of the budget system:

1) federal budget revenues (Chapter 7);

2) revenues of the budgets of the constituent entities of the Russian Federation (Chapter 8);

3) revenues of local budgets (Chapter 9).

According to the Federal Law of the Russian Federation of December 2, 2013 No. 349-FZ "On the federal budget for 2014 and for the planning period of 2015 and 2016", the forecasted total volume of federal budget revenues for 2015 was approved in the amount of 14,564,940,902.0 thousand . rub. and for 2016 - in the amount of 15,905,708,733.0 thousand rubles, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 381,865,740 thousand rubles.

Similar information.

The budget device includes three basic elements: the organization of the budget system; principles of building a budget system; relationships between the links of the budget system.
Let's define concepts. The budget system of Russia is based on economic relations and the state structure of the Russian Federation, a set of budgets and extra-budgetary funds of all levels - federal, regional and local, regulated by the rule of law. The national budget system is a unity of budgets of all levels of the budget system, functioning on the basis of common principles. At each level in the budget system, not only the budget functions, but also the budgets of extra-budgetary funds. Such a device refers us to the Soviet budget structure of the “matryoshka” type, when there were no independent extra-budgetary funds (for example, the Pension Fund), but within the budget, in fact, pension income and expenses were separated.
So, in Russia the following types of budgets function.
The federal budget is a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the federal level of power in the Russian Federation.
The regional budget is a form of formation and spending of funds intended to ensure the tasks and functions assigned to the subjects of the jurisdiction of the subject of the Russian Federation.
The local budget is a form of formation and spending of a fund of funds intended to ensure the tasks and functions related to the jurisdiction of local government.
Consolidated budget - a set of budgets of all levels of the budget system of the Russian Federation in the relevant territory.
The expanded budget is a set of the consolidated budget and state off-budget funds.
On fig. 2.1. the structure of the budget system of Russia is presented.
Budgets are consolidated according to the following scheme:
Consolidated budget of the Russian Federation =
Federal budget + Consolidated budgets of all subjects of the Russian Federation
Consolidated budget of a constituent entity of the Russian Federation =
The budget of the subject of the Russian Federation + Local budgets of municipalities of the subjects of the Russian Federation

Figure 2.2. shows the "assembly" of the budget of the region.

A special place, due to the social function, in the budgetary system is occupied by local budgets. Municipal budgets make up about 20% of the country's consolidated budget. In the Russian Federation, 12,215 municipalities are legally registered, of which: type="disc"> cities - 625, of which more than 160 large cities (cities with a population of more than 100 thousand people were classified as large) with a total population of about 67 million. people or about 70% of the total urban population of the country. settlements - 516 urban districts and districts - 153 districts - 1404 rural districts - 9314 rural settlements - 203.
From the budgets of municipalities, 65% of the country's budget expenditures are financed for education, over 60% - for housing and communal services, 58% - for health care, 50% - for social protection of the population. This determines their important political and social significance.
Let us single out the principles on which the functioning of all budgets is based.

More on the budget device:

Structural unit 4. Budget structure and budget systems of countries with different state structures
MODULE 1. Budget structure and budget system of the Russian Federation
Chapter 1. Budgetary system and budget structure of the Russian Federation
Budgetary system and budgetary structure as the basis for the functioning of the public sector of the Russian Federation

The budget device is the principles of functioning of the budget system, its structural characteristics and the relationship between forms.

Its basis consists of economic relations and legal norms that define the main competence of the central and local authorities regarding the conduct and relationships between all its types.

Note that the systems of the budgetary and are directly dependent. If we consider the budget, there can be two levels here - state and local. As for the federal budget, it is divided into three parts: the federal budget, members of the federation and local. Note that the types of local forms can also be different, due to the administrative-territorial division of the country. The budget is a form of education and use of funds, which is designed to provide all the functions of public authorities. The correct structure of it helps in the implementation of a successful financial public policy.

A budget device and exist in direct dependence on each other. At the heart of any budgetary device is this system - a set of budgets of individual elements of the administrative-territorial division, based on the principle of economic relations and legal norms. As for the components of this system, there are several of them: structure, principles of structure and organization of functioning.

In general, the budget device is based on several principles:

1. which are created in a certain state, must be separated.

2. The country must clearly regulate the basic principles of building the system.

3. Between the links of the budgetary system, distinctions should be clearly distinguished.

4. Between these parts, the nature of the relationship must be determined and their forms highlighted.

In more detail, it should be based on the separation of types of budgets that are at different levels.

The budget structure of the Russian Federation consists of three main links:

1. Federal budget.

2. Budgets developed by national-state and administrative-territorial units, which are called federal or regional budgets. Among them are republican, regional, regional, budgets of autonomous units, as well as city (for example, Moscow or St. Petersburg).

3. Local.

This system should be unified, which can be achieved through implementation through policies and a set of legal norms, as well as the use of unified classifications and forms of budget documentation. In general, a budget device is an activity regulated by law.

In order to understand what it is based on, it is necessary to consider the main features of its components. Thus, the organization of relations between budgets is based on their directions, types and forms. As for the first sign, according to it, there is a division into vertical (carried out between budgets of different levels) and horizontal (of the same level).

As for the peculiarities of relationships, they are divided into those regulated by legislation and regulatory documents and contractual (developed on the basis of an agreement between authorities).

According to the forms, subsidies are distinguished (allocation of funds from higher levels to lower ones), mutual settlements, withdrawal of funds, and also (represent a temporary transfer of funds in connection with the need).

BUDGET DEVICE

determined by the state structure and includes two constituent elements: a) the budget system;

b) the principles of building the budget system. The budget system of any state is built in accordance with the state and administrative-territorial division. Therefore, in a confederal, federal and unitary state, it will be different. The Russian Federation is a federal state, which includes republics, territories, regions, cities of federal subordination, an autonomous region and autonomous districts as subjects of the Federation. In connection with the delimitation of competence between the Russian Federation and the subjects of the Russian Federation, the need for the existence of the federal budget and the budgets of each of its subjects follows. And the presence of administrative-territorial entities within the constituent entities of the Russian Federation also implies the existence of local budgets.

Gorbunova O.N.

Law Encyclopedia. 2005 .