The tax policy of the state is a system of acts and measures carried out by the state in the field of taxes and aimed at implementing certain tasks facing society.

In the history of tax policy development modern Russia Three stages can be distinguished. At the first stage in the early 90s, the state acted frankly fiscally according to the principle of “take everything you can take.” This was a period of sharp transition to new economic, political and social conditions of society. At the same time, the state has practically fallen into a “tax trap”, when an increase in the tax burden does not lead to an increase in government revenues; rather, on the contrary, it leads to their decrease.

The second stage, which began at the beginning of 1994 with a reduction in income tax and VAT rates from 28% to 20 and 10 percent, was characterized by deep crisis phenomena in the economy and in budgetary and financial system, non-payments, a drop in tax collection, an increase in huge debt, the development and application of a set of legal, organizational and administrative measures to overcome the crisis.

The third stage in the formation of Russian tax policy was marked in January 1999 by the adoption and entry into force of part one of the Tax Code of the Russian Federation. It can be characterized as a period of society’s awareness of the need and inevitability of taxation and the adoption by the state of a number of practical measures to form a stable, long-term, liberal-oriented and understandable tax system. The main milestones of this path, along with the adoption of new legislation, are: suppression of tax arbitrariness of the authorities, especially in the localities; streamlining the number of taxes; lowering income tax rates for individuals and legal entities, improving the tax administration system, nurturing the tax legal consciousness of citizens and strengthening guarantees of compliance with tax legality.

Based on an analysis of Russian tax policy, current model its tax system, acts of legislation on taxes and fees, the theory of financial and tax law, economic theory The following promising areas for the development of the Russian tax system can be identified:

1. Equalization of the tax burden different regions, economic sectors and enterprises through more efficient and rational use their tax potential, a decisive rejection of many, sometimes economically unjustified benefits and advantages, and improvement of inter-budgetary regulation mechanisms.

2. One of the strategic directions of tax reforms is a significant reduction in taxes on corporate income (enterprise profits) and income of individuals while simultaneously increasing taxes and fees associated with the use of natural resources, as well as property taxes (with the introduction of taxes on property of organizations, taxes on property of individuals, tax on land, which is provided for in part one, will cease Tax Code). The introduction of one tax instead of three simplifies the taxation system and reduces the cost of collecting tax amounts.

The introduction of a property tax will turn it into a source of regional budget formation, which will eliminate the unpopular sales tax.

World tax practice knows examples of reducing the number of tax benefits that have reduced the tax burden. For example, during the reform in the United States, it was possible to reduce the corporate income tax rate from 46 to 34%, and the maximum rate of this tax for individuals from 70 to 33%. As a result, production began to rise, tax base and increasing budget revenues.

Increasing tax rates on the property of organizations would stimulate the involvement of capital in turnover. A more significant differentiation of property tax rates for individuals, taking into account the area of ​​residential and other buildings, cannot be ruled out.

In terms of increasing the rental component in the taxation system, it would be quite reasonable and fair to increase the tax burden on those taxpayers who use the “gifts of nature”: minerals, natural objects, land, etc., as well as on those who operate dirty industries and technology, polluting natural environment. Experts have developed constructive proposals for mechanisms for introducing and collecting environmental payments and the unified resource tax (URT)

Revolutionary decisions were made to reduce tax rates on income of organizations (24%) and individuals (13%). Motives for adopting such bold decision regarding the taxation of profits of organizations are quite clear. But the arguments in favor of abandoning the worldwide practice of progressive taxation of personal income are rather dubious. The transition to a proportional method of collecting this tax on a “flat scale” is a way of protecting the fiscal interests of the state, an attempt to bring into the light the monetary income of wealthy taxpayers. The annual shortfall in income tax alone is estimated at approximately 80 billion rubles. The task has been set to “pull out of the shadows” wages, which are given out in envelopes at enterprises, i.e. without income tax. According to various estimates, 98% of payers of this tax pay it at the minimum rate.

But from the point of view of social justice, a single income tax rate for individuals violates the fairness of taxation in a “vertical sense” - the tax must be levied in strict accordance with the material capabilities of a particular person, i.e. As income increases, the tax rate increases. The uneven distribution of the Russian population by income level will further intensify. Currently, the richest 20% consistently receive approximately half of all income, but pay disproportionately less in taxes.

3. The next step in reforming the tax system in the Russian Federation should be to simplify the system and types of taxes by significantly reducing them from more than 40 to 28 (Articles 12-15 of the Tax Code of the Russian Federation), by eliminating taxes on insignificant revenues, and combining taxes with similar objects. An example of this is the introduction of a unified social tax, an experiment with a real estate tax in Novgorod and Tver, which gave positive results, it is possible to establish a unified resource tax, expand the scope of imputed income and other measures. However, this process is not unlimited. It is impossible to move to 5-6 basic taxes, since the forms and methods of obtaining income and material benefits are diverse. In addition, it is impossible to evade all taxes at the same time, which is also important for the state. “It is not for nothing that peoples at all times preferred their multiplicity to one tax, remembering that a person who would be crushed by the weight contained in one object easily endures it when it is distributed throughout the body.”

4. Improving tax legislation through its systematization and codification. Analysis regulatory framework, which operated from 1991 to 2000, shows that throughout this time the number of documents adopted on tax issues was so large that it had a direct impact on the level of tax collection.

Currently, the legislative and regulatory framework on taxation issues contains more than 2,000 valid documents. Their total number is almost 3000, of which about 500 have lost force.

Significant volumes of tax rulemaking have also been registered in the constituent entities of the Federation. Such a mass legislative framework inevitably leads to confusion, contradictions and uncertainties. All these “diseases” should be put to an end by the completed Tax Code - a single basic tax law of direct effect.

5. An important reserve for the development of the tax system should be the improvement tax accounting and control, subsystem of responsibility for violations of tax legislation and other aspects of tax administration, protection of the interests of taxpayers and the state.

Of no small importance is the strengthening of personnel, material and technical, organizational foundations tax control authorities.

The formation and development of the tax system as one of the most important institutions of the state that meets the objective needs of society is a long and complex process. The search for ways to further improve the efficiency of the tax system relates to the area of ​​institutional problems. The formation of institutions in society is subject to certain laws formulated in the work of D. North. As noted in this work, major institutional changes occur slowly, since the institutions of any society are the result of historical changes and their formation depends on both formal and informal constraints. Formal restrictions (laws, constitutions) can be changed overnight through political and legal decisions. Informal constraints (contracts and voluntary codes of conduct) embodied in customs, traditions and rules of behavior are much less susceptible to conscious human effort. This is why institutional change is usually incremental rather than discrete, and even discrete changes such as revolutions and various changes in political regime (both violent and constitutional) are never completely discrete. These features of institutional changes must be taken into account when carrying out tax reforms. To obtain a tangible, measurable effect from the introduction of new taxes and changes in the system of their collection, time is required, which increases the more radical the changes are. Over the years of reforms, tax authorities have accumulated extensive positive experience in using institutional principles when building relationships with taxpayers. In the period of economic and political stabilization into which the country has entered, improving the institutional component of the tax system creates good preconditions for increasing the efficiency of the tax system in general.

Main directions of tax policy of the Russian Federation for 2015 and for the planning period of 2016 and 2017 (draft)

The main directions of tax policy of the Russian Federation for 2015 and for the planning period of 2016 and 2017 (hereinafter referred to as the Main Directions of Tax Policy) have been prepared with the aim of drawing up a draft federal budget for the next fiscal year and a two-year planning period. Materials of the Main Directions of Tax Policy must be taken into account both when planning the federal budget and when preparing draft budgets of the constituent entities of the Russian Federation and budgets municipalities. The main directions of tax policy are not a normative legal act, however, this document represents the basis for the preparation by federal executive authorities of draft amendments to the legislation on taxes and fees and their submission to the Government of the Russian Federation.

In addition to solving problems in the field budget planning, The main directions of tax policy allow economic agents to determine their business guidelines, taking into account planned changes in the tax sphere for a three-year period, which predetermines stability and certainty of business conditions economic activity on the territory of the Russian Federation.

The priority of the Government of the Russian Federation in the field of tax policy in the middle and long term is to further improve the efficiency of the tax system. At the same time, the Government of the Russian Federation does not plan to increase the tax burden on the economy in the medium term by increasing the rates of basic taxes. This policy will continue after the end of the planning period, in 2018.

In addition, the tax policy of the Russian Federation must meet global challenges associated with the possibilities of international business structuring aimed at eroding the tax base and removing profits from taxation.

The main goals of tax policy are, on the one hand, maintaining fiscal stability, obtaining the required volume of budget revenues, and on the other hand, supporting business and investment activity, ensuring the country's tax competitiveness on the world stage.

At the same time, any innovations, even those aimed at preventing tax evasion, should not lead to a violation of the constitutional rights of citizens, worsen the existing balance of rights of taxpayers and tax authorities, or negatively affect the competitiveness of the Russian tax system.

TAX POLICY OF RUSSIA AT THE PRESENT STAGE OF DEVELOPMENT

Tarasova Yulia Ivanovna
Institute of Tourism and Hospitality (branch) (Moscow) of the Russian state university tourism and service

annotation
The article provides an overview of the main directions of tax policy in Russia. The ways of development of the tax system in 2016-2016 are considered. The main changes that occurred in taxation in 2015 and planned for 2016 are analyzed. General conclusions are drawn.

TAX POLICY OF RUSSIA AT THE PRESENT STAGE OF DEVELOPMENT

Yuliya Tarasova Ivanovna
Institute of Tourism and Hospitality (Branch) (Moscow), Russian State University of Tourism and Service

Abstract
The article provides an overview of the main directions of tax policy of Russia. The ways of development of tax system in 2016-2016, Analyzes the main changes in taxation in 2015 and planned for 2016. Made overarching conclusions.

Tax policy, being integral part economic policy of the state plays a huge role in the implementation of the most important provisions formulated by the state in the medium term. The main directions of Russia's tax policy for the period from 2016 to 2018 provide for the absence of an increase in the tax burden on the economy in this period of time, further stimulation of the development of small businesses, and active support for the investment component; progressive deoffshorization of the economy; balanced policy in the field of tax benefits.

Tax policy is aimed at stabilizing the situation and ensuring the uninterrupted functioning of the financial and economic system of the state. The changes that took place in the field of taxation in 2015 were quite important for the implementation of these goals. It is worth noting that there has been some convergence of accounting and tax accounting. In tax accounting, the LIFO method, previously used to write off the cost of inventories as expenses, has been eliminated. Also in 2015, it became possible to use depreciation charges for low-value property. Amount differences were included in exchange rate differences. Property received free of charge is accounted for according to the amount of income recognized for tax purposes. After the maturity date, a one-time recognition of losses from the assignment of claims is recognized.

In 2016, taxation measures aimed at stabilizing the state’s economy will continue on the same course as before: without sharp polar changes. Separately, it should be noted the relationship between activities in the field of taxation and government programs, which confirms the unity of the goals set by the state and their implementation in various areas. Thus, the state program “Creating conditions for effective and responsible management of regional and municipal finances, increasing the sustainability of budgets of the constituent entities of the Russian Federation,” approved in 2013, was aimed at increasing the quality of management of regional and municipal finances. It is aimed at balancing the budgets of the constituent entities of the Russian Federation, and one of the results of its implementation will be the uninterrupted execution of the budgets of the constituent entities of the Russian Federation and an increase in tax revenues of the consolidated budgets of the constituent entities of the Russian Federation. In this regard, we can consider changes in the property tax of organizations carried out in last years. The property tax of organizations is subject, according to the Tax Code of the Russian Federation, to be credited in full to regional budgets, being one of the most significant sources of own income of the budgets of the constituent entities of the Russian Federation. In 2014, the procedure for calculating this tax changed, but it did not affect all regions of the Russian Federation. In 2015, the process continued. Payment of property tax for organizations is carried out not on the basis of the residual, but on the basis of cadastral value property, which significantly increases the amount of tax revenues to the relevant budgets. Also, now taxpayers are deprived of the opportunity to save on corporate property tax through liquidation, reorganization, or transfer of an asset from a related party. In addition, previously exempt payers of special tax regimes, also pay this tax. In 2014 (from July), the obligation to pay corporate property tax was assigned to payers of the single tax on imputed income, and since January 2015, this tax is paid by organizations under the simplified taxation system.

Support for small businesses consists of providing first-time registered individual entrepreneurs tax holiday for a period of 2 years. In 2016, subjects of the Russian Federation have the right to reduce tax under the simplified taxation system with the object “income” from 6% to 1%, with the object “income minus expenses” - from 15% to 5%.

Another important innovation can be considered the changes that affected controlled foreign companies in 2015, whose income will be taxed at 20% (company) and 13% ( individuals). The profit of such companies is subject to taxation if it exceeds 50 million rubles. in 2015, 30 million rubles. – in 2016, 10 million rubles. – in 2017.

Development of the state tax system in accordance with existing economic conditions internal and external order is an extremely important component of the effective economy of the state, an instrument for ensuring the achievement of the main goals of socio-economic policy, as well as the economic growth of Russia.

Our state has chosen an innovative scenario economic development, as the most effective, and the implementation of the main parameters of this scenario is based on the need to create favorable conditions for entrepreneurial activity, to increase competitiveness and investment attractiveness Russian companies, their work in open global markets, and the tax system must create appropriate conditions for taxation in the state (Evdokimova Analysis of the tax system).

Tax policy- These are the actions of the state in the field of taxes and taxation. The plan of intentions and actions in the tax sphere taken by the state is being developed by the Ministry of Finance of Russia (paragraph 5 of article 165 of the Budget Code of the Russian Federation).

State tax policy for 2018-2020

The main directions of the state tax policy for 2018 and the planned years 2019-2020 can be viewed in the project “Main directions of budget, tax and customs tariff policies for 2018 and for the planning period 2019 and 2020”, posted on the official website of the Ministry of Finance of the Russian Federation 03.10 .2017.

The draft of this document declares:

• not increasing the level of tax burden for bona fide taxpayers;
• completion of work on systematizing the rules for establishing and collecting non-tax payments;

See materials:

• reduction of the shadow sector of the economy as a result of changes in the administration of revenue receipts due to:
  • full coverage of the retail trading network with online cash registers, which ensures online data transfer to the Federal Tax Service servers;
  • integration information systems and risk management systems of tax and customs authorities;
  • creation of a system for end-to-end traceability of goods movement from stage to stage customs clearance before implementation to the end consumer and the launch of a pilot project for the implementation of this project in the EAEU;
  • gradual expansion of traceability systems (USAIS, labeling) to other product groups;
  • integration information arrays state extra-budgetary funds and tax service;
  • launch of a single state register civil records and the creation of a federal register of population information;
  • automatic exchange of tax information to combat tax evasion using low-tax jurisdictions;
• providing investment tax deduction for income tax (valid from 01/01/2018);
• inclusion in the bad debts that reduce the taxable base for income tax, the debt of a citizen who has been declared bankrupt (valid from 01/01/2018).
• expanding the circle of persons entitled to apply a 0% VAT rate when exporting by eliminating the attribute of a foreign buyer of exported goods as a condition for confirming the deduction;
• establishing a zero VAT rate for the sale of air transportation services for passengers and baggage, if the point of destination or departure is located in the Kaliningrad region (effective from 01/01/2018);
• clarification of the rules for collecting customs VAT when importing goods by individuals;
• recognition of buyers by tax agents for VAT individual species goods (scrap and waste non-ferrous metals, secondary aluminum alloys, raw hides) (valid from 01/01/2018);
• suppression of abuses using the Unified Agricultural Tax (UAT) regime by recognizing UAT payers as VAT payers (based on the law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and certain legislative acts Russian Federation" dated November 27, 2017 No. 335-FZ; from January 1, 2019, the use of Unified Agricultural Tax does not exempt from VAT);
• limiting the number of real estate objects (their total area), in respect of which an individual entrepreneur can apply PSN for such type of activity as leasing residential and non-residential premises;
• clarification of the types of activities in respect of which UTII and PSN may be applied;
• fixing the criteria for self-employed citizens who are exempt from paying personal income tax until 01/01/2019;

• providing opportunity tax agent notify the personal income tax payer of the impossibility of withholding tax both in writing and through electronic services;
• lifting the age limit for a disabled person of the 1st or 2nd group who is supported by a parent (adoptive parent, trustee, guardian) for applying a tax deduction for personal income tax;
• clarification of the types of activities for which payers on the simplified tax system will have the right to apply reduced rates of insurance premiums;
• clarification of the procedure for recognizing expenses for calculating VAT when selling a share in the authorized capital; withdrawal from the membership of the company; sale (redemption) of securities;
• providing mineral extraction tax benefits to organizations that sell investment projects in the Far Eastern region;
• extension of the increased mineral extraction tax rate for oil production;
• changes in the procedure for determining the indicators used in calculating the mineral extraction tax for gas production;
• improving the procedure for calculating excise taxes, clarifying the identification characteristics of middle distillates;
• maintaining excise tax rates for 2018-2019 unchanged (except for gasoline and diesel fuel) and indexation of excise tax rates for 2020;
• establishing a differentiated approach to determining the amount of state duty for issuing a license to sell alcohol, depending on the number of places of activity.

Oil producing companies expect the introduction new system taxation - added income tax (ATI). It is expected that it will extend to pilot sites, including both greenfield and mature fields. The tax base for this tax is supposed to establish estimated income from the extraction of hydrocarbons minus the actual operating and capital costs of developing subsoil areas. And the tax rate is considered at 50%.

Main directions of tax policy for 2018

So, what can we expect from the state in 2018:

1. Improving tax administration.
2. Creation of a code of non-tax payments.
3. Reductions in federal benefits and transfer of authority to establish benefits to the regional (local) level.
4. Changes in tax legislation affecting either certain categories of taxpayers or certain transactions various types taxes.

In general, the state's tax policy continues the course begun in previous years.

Results

Typically, the Russian Ministry of Finance, long before the start of the coming year, publishes tax policy on its website - a list of events that are planned to be carried out in the coming year. It also discusses plans for the next 2 years. But the draft tax policy for 2018-2020 was posted on the website of the Ministry of Finance of the Russian Federation only on October 3, 2017 and has not yet been approved by the Government of the Russian Federation. With the help of tax policy, the Russian Ministry of Finance is trying to accomplish the following main tasks: create predictable fiscal conditions, balance federal and regional budgets, and reduce the shadow sector of the economy. Partially, the plans of the Ministry of Finance of the Russian Federation to solve these problems have already been implemented, and appropriate changes have been made to the Tax Code of the Russian Federation, and some measures are still being developed. Whether the plans of the Russian Ministry of Finance will remain just plans or will be implemented by changing the legislation on taxes and fees, time will tell.

Tax policy represents component general economic and social policy states. It is tax policy that determines the nature and goals of the emerging tax system. Taxes and other components of the tax system are instruments of tax policy.

The essence of tax policy can be reduced to three elements:

identification and setting of main goals arising from the goals of socio-economic development of society;

development of methods, identification of means and specific organizational forms that will achieve the intended goals and objectives;

selection, placement and training of personnel who will realize these goals.

Tax policy is aimed at creating tax conditions acceptable both for the state and for market participants and individuals, ensuring an improvement in the financial situation of the real and other sectors of the economy and an increase in household incomes. Main objectives of tax policy:

Optimizing the tax base and reducing the level of non-payments;

Elimination of unjustified tax and customs benefits;

Strengthening tax administration;

Restructuring of debts on payments to the budget and state extra-budgetary funds.

An important task of tax policy in modern Russia is to create a stable tax system, reduce tax rates while simultaneously expanding the tax base by eliminating ineffective tax benefits.

Fundamentals of budget structure and construction of a budget system

The budget device represents the organizational principles of construction budget system, its structure, the relationship of the budgets combined in it. The budget system is based on economic relations and state structure, a set of budgets of various territorial levels regulated by legal norms. Budgetary relations arise in the process:

Generation of income and expenditure of budgets of all levels of the system and state extra-budgetary funds;

Implementation of state and municipal borrowings;

Regulation of state and municipal debt;

Drawing up and reviewing draft budgets at all levels of the budget system, their approval, execution and control over their implementation.

The budget system of the Russian Federation consists of three levels:

Federal, including the federal budget and the budgets of state extra-budgetary funds;

Subjects of the Russian Federation, consisting of the budgets of 83 constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

Local, which forms the budgets of municipal districts; urban districts; intracity municipalities of federal cities of Moscow and St. Petersburg; urban and rural settlements.

The budget structure is determined by the state structure. The budgets included in the budget system of the Russian Federation are independent and are not included in each other, i.e. budgets of the constituent entities of the Federation are not included in the federal budget, and local budgets are not included in regional budgets.

Each of the budgets at its own level serves financial base for the activities of relevant state or local authorities.

The totality of all the listed budgets forms the consolidated budget of the Russian Federation, and the totality of the regional budget of a constituent entity of the Russian Federation and local budgets in the territory of this subject draws up the consolidated budget of the constituent entity of the Russian Federation. Indicators of consolidated budgets are used in budget planning, in analyzing the formation and use of the country's centralized financial fund, and to compile the country's consolidated financial balance.

The budget structure in the Russian Federation is based on the following principles:

unity budget system of the Russian Federation.

It is ensured by a unified legal framework, the use of a unified budget classification (grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits, drawing up and executing budgets and ensuring the comparability of their characteristics) and forms of budget documentation, agreed upon principles budget process, a unified socio-economic and tax policy, a unified procedure for financing expenditures of budgets of all levels.

demarcation income and expenses between the levels of the budget system of the Russian Federation:

assignment of relevant types of income (in whole or in part) and powers to make expenses to government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation and local governments.

independence budgets;

the presence of their own sources of income and the right to determine the directions of their use, as well as the right of legislative and executive bodies of state power and local government bodies at the appropriate level of the budget system to independently carry out the budget process.

equality budgetary rights of constituent entities of the Russian Federation, municipalities;

completeness reflection of income and expenses of budgets, budgets of state extra-budgetary funds;

balance budgets:

the volume of budgeted expenditures must correspond to the volume of budget revenues and receipts from sources of financing its deficit.

efficiency and economy use of budget funds in the preparation and execution of budgets;

general (aggregate) coverage budget expenditures;

publicity;

reliability budgets;

targeting and targeted nature budget funds:

budget funds are allocated to specific recipients of budget funds with the designation of their direction for financing specific purposes.

Budget process

Budget process represents a collection successive stages of budget formation and execution, starting from the moment of its development until the moment of approval of the execution report, subordinated to the goal of creating a centralized fund of funds (state and municipal budgets), its effective use to ensure the functions of the state and local authorities.

In addition, the budget process means regulated by legal norms activities of state authorities, local governments and participants in the budget process:

on drawing up and reviewing draft budgets, draft budgets of state extra-budgetary funds;

approval and execution budgets and budgets of state extra-budgetary funds;

control over their implementation;

drawing up, reviewing and approving a report on budget execution.

The budget process is based on certain principles, the observance of which makes it possible to correctly draw up, approve and execute the budget so that state funds are used economically and with maximum benefit for the development of society. These include:

subsequence entry into budgetary activities of executive and representative authorities (the draft budget is drawn up by executive authorities, the law (decision) on the budget is adopted by representative authorities, executive authorities execute the budget);

annuality budget (includes a rule on the mandatory adoption of the budget before the start of the planned year and promotes: “transparency” of budget activities, the effectiveness of budget control, and the identification of market development trends);

publicity and openness(involve wide discussion of the draft budget before its adoption by representative authorities and the public, as well as publication of the adopted budget in the press);

specialization budget indicators (consists in the use of budget classification, which involves grouping income of budgets of all levels by source, and expenses - by purpose and areas of activity).

The budget process in the Russian Federation is regulated by:

Budget Code of the Russian Federation;

the relevant law of the subject of the Federation;

relevant legal acts of the local government.

Participants budget process are:

1.President of the Russian Federation;

2. bodies of legislative (representative) power;

3. executive authorities (highest officials of the constituent entities of the Russian Federation, heads of local government, financial authorities, bodies collecting budget revenues, other authorized bodies);

4. monetary authorities;

5. state and municipal financial control bodies;

6.state extra-budgetary funds;

7.chief managers and administrators of budgetary funds;

8. other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation and constituent entities of the Russian Federation;

9.budgetary institutions, state and municipal unitary enterprises, other recipients of budget funds, as well as credit organizations carrying out operations with budget funds.

Representative authorities review and approve draft budgets and reports on their implementation. Executive authorities carry out consolidated financial planning, drafting budgets, submitting draft budgets for consideration by representative authorities, executing budgets, analyzing and monitoring the execution of budgets.

The Central Bank of the Russian Federation, together with the Government of Russia, develops and submits for consideration to the State Duma the main directions of the state's monetary policy, services the cash accounts of the Treasury of the Russian Federation, the accounts of state target extra-budgetary funds, and the accounts of territorial budgets.

Chief manager budgetary funds is an executive authority. He is the first direct recipient of budget funds, having the right to distribute funds between managers and recipients of budget funds. Its functions include the distribution of budget expenses among managers of budget funds and budget recipients, as well as approval of estimates of income and expenses and monitoring the rational, targeted use of budget funds by budget recipients.

Manager budgetary funds is an executive body that distributes funds among budget recipients, it communicates to them notifications about budgetary allocations, approves estimates of income and expenses and controls their intended use of budgetary funds.

Budget recipient, or state-financed organization, - This is an organization created by an executive authority to carry out functions of a non-profit nature (management, defense, social and cultural events, etc.). It is financed, as a rule, on an estimated basis from the budget or extra-budgetary funds. As for the control and accounting bodies, such as the Accounts Chamber of the Russian Federation, the control and accounting chambers of the constituent entities of the Russian Federation and municipalities, they exercise control over the execution of the relevant budgets and extra-budgetary funds and conduct an external audit of reports on the execution of budgets and extra-budgetary funds.

The budget process in the Russian Federation consists of the following stages of budget activity:

drafting a budget;

review and approval of the draft budget;

budget execution;

drawing up and approving a report on budget execution.

The stages of the budget process follow strictly sequentially and at each of them issues are resolved that cannot be resolved at another time.

Drafting a budget It is based on:

Budget message of the President of the Russian Federation;

forecast of socio-economic development of the relevant territories for the next financial year;

the main directions of the budget and tax policy of the relevant territory for the next financial year;

forecast of the consolidated financial balance for the relevant territory for the next financial year;

development plan of the state or municipal sector of the economy of the relevant territory for the next financial year.

When drafting the budget, it is taken into account minimum state social standards- these are public services, the provision of which is guaranteed by the state to citizens on a gratuitous and irrevocable basis through funding from the budgets of all levels of the budget system of the Russian Federation and the budgets of state extra-budgetary funds at a certain minimum acceptable level throughout Russia.

Under minimum budgetary provision refers to the minimum acceptable cost of state and municipal services in monetary terms, provided by state authorities or local governments per capita at the expense of the relevant budgets.

Review and approval of the budget - carried out by representative authorities. Introducing a draft federal law on the federal budget for next year to the State Duma is carried out by the Government of the Russian Federation no later than August 29 of the current year.

The State Duma is considering the federal budget bill in four readings. In the first reading, the State Duma discusses the concept and forecast of socio-economic development of the Russian Federation, the main directions of tax and budget policy, the basic principles of the relationship between the Federal budget and the budgets of the constituent entities of the Federation.

When considering the draft Federal budget in the second reading, the State Duma approves federal budget expenditures by sections of the budget functional classification within the limits of the total amount of federal budget expenditures approved in the first reading.

When considering this bill in the third reading, the State Duma discusses budget expenditures by subsections of the functional classification, all levels of departmental classification, federal targeted programs within the limits of expenses approved by sections in the second reading.

In the fourth reading, the State Duma considers amendments to the bill, as well as the quarterly distribution of income, expenses and the deficit (surplus) of the federal budget.

Budget execution - the most critical phase of the budget process, expressing the implementation of the main financial plan. Its purpose is to ensure sufficient financing of government activities provided for in budgets based on the timely and complete receipt of revenues. In the Russian Federation, treasury execution of budgets has been established. All budgets of the Russian Federation are executed according to the principle of cash unity, which means calculating budget revenues, attracting and repaying sources of financing the budget deficit and making expenses from a single budget account.

Preparation of a budget execution report - the final stage of the budget process. All work on compiling reports is entrusted to the Ministry of Finance of the Russian Federation and its financial authorities, the Ministry of Taxes and Duties and its tax inspectorates, the State Customs Committee and its authorities. The budget execution report is approved by the legislature.

The main task of reforming the budget process is to create conditions and prerequisites for the most effective management of public finances in accordance with public policy priorities.

One of the objectives of this reform is to shift the emphasis of the budget process from managing budget resources (costs) to managing results by increasing the responsibility and expanding the independence of participants in the budget process and administrators of budget funds within the framework of clear medium-term guidelines. This also involves the creation of a system for monitoring the effectiveness of budget expenditures, the transition to multi-year budget planning with the establishment of clear rules for changing the volume and structure of allocations and increasing the predictability of the volume of resources managed by budget administrators.

Fiscal federalism

The problem of delimitation of powers between the federation, the subjects of the federation and local authorities power is decisive in the formation of fiscal federalism. Fiscal federalism is characterized as the relationship between government bodies of the Russian Federation and government bodies of the constituent entities of the Russian Federation regarding the delimitation of budget powers, expenses and revenues, the distribution and redistribution of the latter between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation, based on the combination of national interests and the interests of the population living in territories of the constituent entities of the Russian Federation and their constituent municipalities.

Signs of fiscal federalism:

The presence of three main levels of the budget system;

An independent budget at one or another level of government and responsibility for budget balance and budgetary security;

The existence of a system of interbudgetary relations designed to streamline relations between various independent budgets;

A combination of the principles of centralization and decentralization when delimiting tax powers, expenses and income (when distributing them to budgets of different levels);

Taking into account the interests of participants in the budget process based on achieving compromises within the framework of strictly defined procedures;

The unity of state interests and the interests of the population as the basis for balancing the interests of all levels of the budget system.

Principles of fiscal federalism:

1. a clear legislative delimitation of budgetary responsibility, budget revenues and powers in the field of expenditures between different levels of government;

2. providing authorities at various levels with the necessary financial resources to perform their functions;

3. independence and equality of the corresponding budget included in the budget system;

4. ensuring vertical and horizontal balance of all levels of the budget system;

5. implementation of a unified tax and budget policy agreed with the federal center;

6. equality of budgetary rights of the constituent entities of the Russian Federation.

Fiscal federalism existing in the Russian Federation is characterized by the following principles:

Unity of the economic space of Russia;

Constitutional differentiation of the subjects of jurisdiction of the Russian Federation and its subjects in the field of economic regulation;

Delimitation of competence between government bodies of the Russian Federation and its subjects by federal legislation;

Coordinated formulation and implementation of a unified economic policy of the Russian Federation and its subjects;

Decentralization of management of economic relations is adequate to regional and local needs and resources, in accordance with territorial development conditions;

Equal conditions for the economic development of territories;

Cooperation of activities of the Russian Federation and its subjects in the exercise of powers in the economic sphere.