Analysis and role of interbudgetary transfers provided to regional budgets. Interbudgetary transfers: concept, types of interbudgetary transfers, purpose, forms, conditions for provision Stimulating function of interbudgetary transfers table

When providing financial assistance to municipalities, the Kirov Region gives preference to targeted transfers, which make it possible to more effectively solve regional problems. At the same time, the mechanisms for providing targeted funds are constantly being improved.

Elena Vasilievna KOVALEVA, Minister of Finance of the Kirov Region

Priority of targeted transfers

In the Kirov region, more than a third of the regional budget expenditures are accounted for by interbudgetary transfers directed to municipalities (in 2015 -38%, in 2016 - 34%). At the same time, 80% of financial assistance is provided at the expense of the regional budget's own funds. Over the past two years, the volume of transfers has increased by 17.5%.

In 2015, the structure of interbudgetary transfers was as follows:

subventions - 57%;
subsidies - 28%;
subsidies - 8%;
other interbudgetary transfers - 7%.

Over the past three years, the share of subsidies has slightly decreased: from 37% in 2013 to 28% in 2015. The share of subventions, on the contrary, increased from 49% in 2013 to 57% in 2015. The share of subsidies remains at the same level.

The Ministry of Finance of Russia is pursuing a policy of reducing subsidies to local budgets in favor of subsidies, however, for our region, the provision of targeted funds is more relevant. Since 2013, the program budget has been formed and implemented in the region, all interbudgetary transfers are provided within the framework of the state programs of the Kirov region, which determine the types of financial assistance to municipalities and the conditions for their provision. Thus, by providing targeted subsidies, we initially understand what the end result of solving regional problems at the municipal level will be.

Improving mechanisms

Mechanisms for providing targeted funds to local budgets are constantly being improved. Back in 2012, standard procedures for providing local budgets with subsidies and other inter-budget transfers with a designated purpose, and standard forms of agreements on the provision of inter-budget subsidies were developed for the GRBS. And in 2015, we approved a standard form of an agreement on the provision of other interbudgetary transfers to local budgets that have a designated purpose. These documents take into account all the necessary requirements for the provision of financial assistance.

To authorize the expenditures of the regional budget for the provision of financial assistance to municipalities, since 2013, a unified system for the execution of the regional budget, which includes local budgets, has been actively used. The unified database makes it possible to receive online information on the actual expenditures of local budgets, the amounts of real balances of interbudgetary transfers in their accounts as of reporting and current dates, and to carry out the necessary analysis. This makes it possible to more quickly make management decisions on the provision and use of the provided interbudgetary transfers.

Introduced in 2013, the principle of transferring subsidies and their balances in proportion to the cash expenditures of local budgets and for the actual work performed contributed to a significant reduction in the balances of interbudgetary transfers in the accounts of municipalities. Since 2015, when transferring interbudgetary transfers, the deadlines for paying the obligations of municipalities established by municipal contracts are taken into account.

As a result, as of January 1, 2016, the balances on the accounts of local budgets amounted to 189.9 million rubles. Moreover, 174.1 million rubles of this amount are the balances of funds for ensuring measures for the resettlement of citizens from emergency housing stock at the expense of the regional budget and funds received from the state corporation - the Fund for Assistance to the Reform of Housing and Communal Services. This is the only subsidy, the timing of the transfer of which is regulated by an agreement with the fund. Thus, the balances on the accounts of local budgets, excluding funds for the resettlement of citizens, amounted to 15.8 million rubles, which is 40 times less than the amount of balances as of January 1, 2013 (excluding funds from the Housing Reform Fund).

Procurement centralization

As an effective tool to improve the efficiency of procurement procedures, we consider the centralization of procurement. That is why, starting this year, we have a new additional condition for the provision of targeted interbudgetary transfers from the regional budget - the centralization of purchases in accordance with Federal Law No. 44-FZ through an authorized state institution. The introduction of this condition allows for significant savings in budgetary funds. In addition, the centralization of procurement is the prevention of violations of the law on the contract system, eliminates the corruption component and, as a result, improves the quality of procurement in general.

About flaws

For the second year in a row, the Ministry of Finance of the Kirov Region, in accordance with the approved methodology, has been assessing the effectiveness of providing subsidies from the regional budget and their use by municipalities. The results generally confirm the feasibility of providing this type of financial assistance. Of the 34 subsidies assessed, 26 are classified as “highly effective”. Among them, 16 were provided as part of the implementation of state programs of a social orientation, nine - within the framework of the implementation of state programs that involve support for economic sectors, and one - within the framework of state programs to ensure safe living conditions.

However, along with positive results, there are also shortcomings in the organization of procedures for the provision of subsidies and their use by municipalities by the executive authorities:

violation of the deadlines for approving the procedures for granting and (or) distributing subsidies between municipalities;
multiple redistribution of subsidies between municipalities;
late conclusion of agreements (additional agreements) with municipalities;
discrepancy between the target performance indicators for the provision of subsidies and their values provided for by agreements concluded with municipalities, the target indicators and their values established by a decree of the Government of the Kirov Region;
failure to meet subsidy performance targets.

Stimulating function

For a number of years, the Government of the Kirov Region has been pursuing a policy of interbudgetary regulation aimed at increasing the interest of local governments in building up their tax potential. Mechanisms for transferring unified and additional rates of deductions from federal and regional taxes to local budgets work and give positive results, expressed in an increase in the volume of own revenues. Since 2015, two fundamentally new instruments have been introduced into the system of interbudgetary regulation.

Firstly, the distribution of funds for equalizing local budgets is made using a coefficient determined depending on the efficiency of the work of local authorities with business entities in removing wages hidden from taxation from the shadow. As a result, 25 municipalities in the parameters of their budgets for 2016 fully or partially took into account the amount of personal income tax on wages hidden from taxation.

Secondly, every year municipalities, whose LSG bodies have achieved positive results in increasing revenues to the regional and local budgets, receive additional interbudgetary transfers. The effectiveness of local governments is assessed on the basis of the amount of income received from measures to legalize the tax base for personal income tax and income tax. It also takes into account the effectiveness of the activities of LSG bodies to reduce tax debts, to increase the tax burden on small and medium-sized businesses that apply special tax regimes, and to increase property tax revenues.

In order to increase the interest of the municipalities in the development of the tax potential of the territories since 2014, when calculating subsidies for equalizing budgetary security, a correction factor is used that allows not to take into account the expected growth in personal income tax receipts in the forecast financial year, which exceeds the average regional level. Since 2016, this approach has been extended to all taxes for which municipalities have increased the taxable base.

Tasks are not a prospect

Having achieved certain results in improving interbudgetary relations, we are ready to set ourselves new tasks. One of them is the consolidation of subsidies. At the end of 2015, ten executive authorities of the region provided 31 subsidies (with 70% of the subsidies provided are of an investment nature), this year 24 subsidies are provided.

The next task is to establish the responsibility of the heads of municipalities for failure to meet the target performance indicators for the provision of subsidies. At the federal level, this practice has already been introduced this year, so we believe that such mechanisms should be applied in the regions as well. We also plan to keep records of budgetary obligations for interbudgetary transfers provided to local budgets from 2017, which will ensure the transparency of the work of executive authorities with municipalities to conclude agreements for the provision of transfers.

In conclusion, I would like to note that work in the field of developing interbudgetary relations will be continued. All the tasks set by us are realistic - we hope that they will be completed soon.

The Russian Federation is distinguished by the heterogeneity of the economic space caused by historical, geographical and other objective reasons. This heterogeneity is characterized by huge differences in the level of socio-economic development of specific regions and affects the level of their budgetary security, which leads to a significant differentiation of the constituent entities of the Russian Federation in terms of budget revenues. The depth of differences at the regional level reflects the value of the gross regional product per capita, the value of which between the five regions with maximum and minimum values differs by more than 20 times, the average per capita cash income is five times, and the cost of housing and communal services is seven times. If you look at who forms the consolidated budget, then 62% of tax revenues form approximately 10 regions, where 27% of the country's population lives, 42% of VAT revenues accumulated in two regions (until recently in Moscow and the Moscow Region), 81% of the tax for profit - 15 regions, 96% of the MET is brought by 13 regions. However, regardless of the region of residence, the state guarantees its citizens equal rights to receive established public services. The need to provide relevant regional services to citizens, in turn, requires ensuring equal financial opportunities for the subjects of the Russian Federation to provide such services. To resolve the contradiction between the requirements of ensuring equal access of citizens to the services of the state (municipalities) and the unequal financial support of the authorities of the regions and local governments in the territories of these regions, a system of interbudgetary relations is called upon, using a set of interbudgetary transfers as measures of direct financial assistance. Interbudgetary transfers (hereinafter referred to as the IBT) are funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation. Their characteristics are given in Chapter 16 of the Budget Code of the Russian Federation. Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ (as amended on July 3, 2016) (as amended and supplemented, effective from September 1, 2016) [Electronic resource] - Access mode. - URL: http://www.consultant.ru/

The volumes of interbudgetary transfers provided from the federal budget are given in table 1.

Table 1. Composition and structure of interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federation in 2012-2015 Report on the execution of the consolidated budget of the subject of the Russian Federation for the period 2012-2015, provided by the Federal Treasury of the Russian Federation.

Index
in billion rubles	in % of the total	in billion rubles	in % of the total	in billion rubles	in % of the total	in billion rubles	in % of the total
The total volume of interbudgetary transfers transferred from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities
Including:
Subsidies
Subventions
Other intergovernmental transfers

During the period under review, in absolute terms, there was a slight decrease in the volume of MBT in 2015 compared to 2012, although there were fluctuations in 2013-2014. Increase in the volume of MBT in 2014 by 155.79 billion rubles. compared to 2013, due to the crisis in the economy.

The volume of subsidies for the entire period under review in absolute terms increased by 125.26 billion rubles. Subsidies to the regions are currently provided to equalize the budgetary security of the constituent entities of the Russian Federation, to support measures to ensure a balanced budget. According to the draft of the Ministry of Finance, on the Main Directions of Budget Policy for 2016 and for the planning period of 2017 and 2018, the provision of financial support from the federal budget in financing the regions' top-priority expenditures will continue by providing subsidies to equalize budgetary security, the volume of which is not subject to reduction. Draft Guidelines for Budget Policy for 2016 and for the planning period of 2017 and 2018 / Ministry of Finance of the Russian Federation / [Electronic access]. - Access mode: URL: http://minfin.ru/ru/perfomance/budget/policy/##ixzz4LoJBf6iU (date

In general, 2014-2015 were characterized by the following features of execution of the budgets of the subjects of the Russian Federation: an increase in tax and non-tax revenues, a decrease in the budget deficit of the subjects of the Russian Federation, and the replacement of market borrowings with budget loans. Vasiliev V.V. Interbudgetary Relations as a Basis for Modern Regional Policy in Russia // Bulletin of the Volgograd State University. - 2016 - No. 2 (35). pp. 35-41.

The share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by federal districts are presented in Table 2.

Table 2. The share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012 - 2015, %

The structure of budget revenues by districts for the period from 2012 to 2015 did not change significantly, despite fluctuations in the share of gratuitous receipts over the four analyzed years in individual districts. The share of gratuitous receipts remains high, because calculation on a simple average gives us an indicator of 2012 of the Russian Federation of 20.14%, and in 2015 - 17.37%, i.e. in four years there was a decrease of 2.77 percentage points.

Figure 1. Dynamics of the share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012 - 2015, %

The reduction in the volume of own financial resources of the constituent entities of the Russian Federation affects the dynamics of the share of gratuitous receipts in the income of the consolidated budgets of the constituent entities of the Russian Federation: in 32 regions this share exceeded 30%. The most subsidized regions, the share of which is more than 60%, are 7 regions. According to the Ministry of Finance, in 2015 the share of the MBT in the consolidated income of these entities was as follows: the Republic of Altai - 72%, the Republic of Dagestan - 68%, the Republic of Ingushetia - 84%, the Karachay-Cherkess Republic - 65%, the Kamchatka Territory - 60%, The Republic of Tyva - 73%, the Chechen Republic - 83%. Vasiliev V.V. Interbudgetary Relations as a Basis for Modern Regional Policy in Russia // Bulletin of the Volgograd State University. - 2016 - No. 2 (35). pp. 35-41.

As seen from figure 1, in the context of districts for the period under review, the largest share of gratuitous receipts in budget revenues was in the North Caucasus District, which in 2012 was 63.91%, and in 2015 59.79%. This district includes four of the seven most subsidized regions of the Russian Federation listed above, these are the following republics: the Republic of Dagestan, the Republic of Ingushetia, the Karachay-Cherkess Republic, the Chechen Republic. Some subjects that are part of the North Caucasian Federal District are among the least economically developed subjects of the Russian Federation due to the extremely low level of economic and social development, characterized by a high degree of unemployment, a difficult crime situation and a tense ethno-political situation.

The natural advantages of this district remain unrealized, since the North Caucasian Federal District still does not have investment attractiveness due to the instability of the economic and socio-political situation.

The share of subsidies in the revenues of the budgets of the subjects for the analyzed period increased slightly from 6.52% to 6.99% i.e. by 0.47 percentage points with an increase in 2013-2014; at the same time, the share of subsidies related to the co-financing of expenses of constituent entities of the Russian Federation decreased by more than 2.19 percentage points. According to the draft of the Ministry of Finance, on the Main Directions of the Budget Policy for 2016 and for the planning period of 2017 and 2018, a further reduction in subsidies is expected. Draft Guidelines for Budget Policy for 2016 and for the planning period of 2017 and 2018 / Ministry of Finance of the Russian Federation / [Electronic access]. - Access mode: URL: http://minfin.ru/ru/perfomance/budget/policy/##ixzz4LoJBf6iU (date of access: 2.10.2016)

In order to increase the efficiency and effectiveness of the provision of subsidies, it is planned to consolidate them, with the expansion of areas of use. Regions should be given more rights to determine the priorities of socio-economic development in the framework of co-financing of industries. But at the same time, it is necessary to strengthen the responsibility of federal executive bodies for the untimely distribution and delivery of funds to recipients. In relation to the constituent entities of the Russian Federation, it is also necessary to tighten measures for not achieving the established values of performance indicators for the use of subsidies and for failure to meet the schedule for the implementation of design and construction activities or the acquisition of capital construction projects within the established time frame.

To improve the efficiency and transparency of regional budget expenditures, it is proposed to use a mechanism for transferring targeted interbudgetary transfers according to actual need, which will almost completely eliminate the presence of an unused balance of targeted funds in the budgets of the constituent entities of the Russian Federation.

Subventions related to the transfer of powers and compensation for the costs of their implementation remain a fairly stable structural component of gratuitous receipts. Subventions retain a slight upward trend in the whole of the Russian Federation: the share of subventions in the income of the constituent entities of the Russian Federation ranges from 2.4% to 7.4%, with an average value for the Russian Federation in 2012 of -3.55%, in 2015 - 3.62 %.

In 2016, it is planned to provide 20 subventions to the budgets of the constituent entities of the Russian Federation, in 2017-2018 - 19 subventions, due to the limited nature of the subvention for the 2016 All-Russian Agricultural Census.

The share of other interbudgetary transfers in the revenues of the budgets of the subjects for the analyzed period decreased slightly from 2.8% to 2.43%, i.е. by 0.37 percentage points.

Due to the impossibility to fully evaluate the effectiveness of providing other interbudgetary transfers, in the future it is planned to minimize their use. The remaining transfers should be provided in the form of separate subsidies, or their volumes should be included in the amount of subsidies to equalize budgetary security.

Analyzing the possibilities of the federal center to increase control over the regions, in our opinion, this indicator should be considered in conjunction with subsidies that have a designated purpose and are subject to control, although the intended purpose of subsidies and subventions is completely different in economic terms. The decrease in the share of subsidies is largely due to the freezing of funding for large projects and programs; in the new conditions of economic instability, the stability of subventions may mean maintaining the control of the center over the transferred powers in the same amounts ( Table 3).

Table 3 The share of subsidies and subventions in the budget revenues of the constituent entities of the Russian Federation by districts for the period from 2012 to 2015, % Pinskaya M.R. Regional and local budgets: execution analysis, risks and sources of growth // Analytical Bulletin. - 2016 - No. 13 (612). pp. 10-21.

Federal districts
subsidies	subventions

Federal districts
subsidies	subventions








in general for the Russian Federation
Share of subs. and and subv. in Russia

As follows from the calculations in table 3, there is a slight decrease in the share of those gratuitous receipts that have a special purpose and for which it is possible to check the intended use of funds, their effective spending.

Of course, it is necessary to remove excessive state regulation at the federal level, it is necessary to give more independence to the regions. But independence should not be just a declaration, it should be supported by sufficient financial resources, which, of course, can only appear if sufficient powers are vested. Then the functions assigned to the appropriate levels of power will be performed in due volume. Pinskaya M.R. Regional and local budgets: execution analysis, risks and sources of growth // Analytical Bulletin. - 2016 - No. 13 (612). pp. 10-21.

At the same time, the results of the analysis, which showed a generally stable position with the MBT structure, combined with an increase in the budget deficits of most regions, lead us to the conclusion that it is impossible to solve the problem of equalizing the financial provision of the regions only through the MBT: the center’s capabilities to provide the MBT are limited and a simple quantitative their increase is ineffective. We believe that in the field of transfers, emphasis should be placed on qualitative changes, among which are the improvement of the methods of calculating the Office and a change in the structure of interbudgetary transfers themselves.

The emerging trend towards an increase in the share of subsidies is rather contradictory: on the one hand, this means an increase in the freedom of the regions to manage funds, i.e. the strengthening of democratic tendencies in the interbudgetary relations between the federation and the regions, on the other hand, stabilizes the economic situation in the region with all positive and negative consequences.

Since the taxable base in the regions is changing rapidly, it is necessary to redistribute revenue sources by changing the norms for the distribution of federal sources of revenue, and therefore, it is necessary to make calculation options for different norms. It is possible that this should not concern income tax, but VAT, which now goes 100% to the federal budget. We believe that under the new conditions, the transfer of part of the direct taxes to the regions, as proposed by the government, will be less efficient than the transfer of an indirect tax with elasticity equal to 1.

The effective functioning of the state regional policy is a necessary condition for the competitive and sustainable socio-economic development of Russian regions, the most important role is played by the system of managing interbudgetary relations, designed to combine the interests of the state with the interests of individual regional and municipal entities within the framework of budgetary federalism. Glazova S.S., Bulatsev A.S., Interbudgetary relations in the system of regional economy // Economics and Entrepreneurship. - 2015 - No. 12. pp. 1061-1064.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

Perm Financial and Economic College -

Branch of the Federal State Educational Budgetary Institution of Higher Education

"Financial University under the Government of the Russian Federation"

Department of Finance

Middle-Level Specialist Training Program

specialty 38.02.06 "Finance"

Tours work

" The role of interbudgetary transfers in the formation of regional budgets"

Introduction

Chapter 1. Theoretical aspects of interbudgetary transfers. NGOs of interbudgetary transfers

1.1 Legal framework for intergovernmental transfers

1.2 The concept and economic essence of intergovernmental transfers

Chapter 2. Analysis and role of interbudgetary transfers provided to regional budgets

2.1 Analysis of subsidies, subventions and grants 2008-2015 Draft planning period for 2016-2017

2.2 The role of interbudgetary transfers in the formation of the regional budget

Conclusion

Sources of used literature

Introduction

Issues of interbudgetary relations are one of the main issues that arise in the process of public administration. Not a single state can function without a budget, and, therefore, the well-being of the whole country depends on how relations between budgets of various levels are established in the state.

Interbudgetary transfers are an important tool for equalizing the budgetary security of the constituent entities of the Russian Federation. Under the conditions of the crisis, the revenue base of regional budgets has sharply decreased. It is financial assistance from the federal budget that currently allows the regions to fully fulfill their social obligations. The economic stability of both the region and the country as a whole largely depends on the effective distribution of this group of funds. All of the above circumstances determine the relevance of the research topic.

The relevance of the study of interbudgetary transfers in the Russian Federation is determined by the increase in the number of forms and volumes of financial assistance from the federal budget and, as a result, the complication of the procedure for their provision and coordination with each other. In the federal budget, the provision of interbudgetary spending accounts for almost a third of the entire federal budget. The share of interbudgetary transfers in the budgets of the constituent entities of the Russian Federation is equally high, and taking into account the funds transferred through uniform and additional standards for tax deductions, the share of funds distributed within the framework of interbudgetary regulation reaches up to 35-40% of the budget expenditures of the constituent entity of the Russian Federation. Interbudgetary transfers are the main type of expenditure in state budgets, but the effectiveness of their provision is debatable.

Today, in the context of the transition to program-targeted budgeting at all levels of the budget system, the role of interbudgetary transfers in budgets provided from the regional budget is also changing. Previously, they were a tool for equalizing budgetary security, but this approach provoked the disinterest of local authorities in raising the level of tax and non-tax revenues of the budget, and therefore did not contribute to improving the efficiency of the budget process at the municipal level. The ongoing reform of the budget process is aimed at creating conditions for the most efficient management of state and municipal finances in accordance with the priorities of state policy.

A characteristic feature of the modern state structure of most countries of the world (regardless of the form and type of state structure) is the presence of several levels of government:

1. the central government responsible for achieving certain goals and solving certain tasks at the level of the entire state as a whole;

2. other public authorities functioning at the level of subjects, states, provinces, cantons, etc.;

3. local authorities, municipalities that have revenue powers within the framework of spending obligations delegated to them by law.

The objective necessity of the functioning of the system of interbudgetary transfers in the federative states is determined, first of all, by the socio-economic and climatic conditions and the unequal level of economic potential of the territories.

In such a situation, an effective system of interbudgetary transfers is designed to minimize the above differences, while maintaining incentives for lower levels of government to increase their own revenue base.

The object of the study is intergovernmental transfers.

The subject of the study is the role of interbudgetary transfers in the formation of the budgets of the constituent entities of the Russian Federation.

The purpose of this work is interbudgetary transfers and their role in the formation of the budgets of the constituent entities of the Russian Federation.

To achieve this goal, it is necessary to solve the following tasks:

1. consider the concept and economic essence of interbudgetary transfers;

2. identify their role in the formation of the budgets of the constituent entities of the Russian Federation;

3. study the legal framework for intergovernmental transfers

4. to analyze grants, subventions and subsidies of the budgets of the constituent entities of the Russian Federation;

5. to identify areas for improving interbudgetary transfers from the budgets of the constituent entities of the Russian Federation.

Structurally, the work consists of an introduction, two chapters, four paragraphs, a conclusion and a list of references.

Research methods that were used in the work, comparison method, classification method

When writing the work, the works of modern domestic economists, publications in newspapers and economic magazines, materials from the Internet were used.

Chapter 1. Theoretical aspects of interbudgetary transfers.NGOs of interbudgetary transfers

1.1 Legal framework for intergovernmental transfers

The process of improving the system of interbudgetary relations in the Russian Federation has developed rapidly since the early 1990s. At present, public relations in the field of interbudgetary relations in the Russian Federation have become even more relevant.

In recent years, there have been many fundamental changes in the sphere of financial relations between the budgets of various levels of the budget system of the Russian Federation, due to an increase in the level of budgetary discipline, the development of budgetary federalism, the stability of the distribution of financial resources, and the strengthening of state financial control.

The legal prerequisites for the development of interbudgetary relations are contained in a number of regulatory legal acts, among which the main ones are federal laws dated No. 184-FZ "On the general principles of organizing legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" [(as amended on 09.02.2009) , dated 06.10.2003 No. 131-FZ "On the general principles of organizing local self-government in the Russian Federation", as well as dated 08.20.2004 No. 120-FZ "On amendments to the Budget Code in terms of regulating interbudgetary relations", dated 04.26.2007 No. 63-FZ "On Amendments to the Budget Code of the Russian Federation in Regard to the Budget Process and Bringing Individual Legislative Acts of the Russian Federation in Line with the Budget Legislation of the Russian Federation" "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of Russia Russian Federation"// ATP "Consultant-Plus".

The adoption of these federal laws created a fundamentally new system of legal regulation of financial relations between the budgets of all levels of the budget system of the Russian Federation.

In accordance with Federal Law No. 63-FZ dated April 26, 2007, Article 8 of the Budget Code of the Russian Federation is completely reworded, which introduces new and clarifies definitions of previously existing concepts and terms. Federal Law No. 63-FZ of April 26, 2007 (as amended on July 3, 2016) "On Amendments to the Budget Code of the Russian Federation in Regulating the Budget Process and Bringing Individual Legislative Acts of the Russian Federation into Line with the Budget Legislation of the Russian Federation"

The changes introduced are aimed at ensuring that the definitions contained in the Code become universal and at the same time cannot have any additional interpretation. The concept of "interbudgetary relations" has also undergone a change.

Thus, in the earlier version of Article 8 of the Budget Code of the Russian Federation, interbudgetary relations were defined as the relationship between federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments on the regulation of budgetary legal relations, organization and implementation of the budget process.

In the current edition, interbudgetary relations are defined as the relationship between public legal entities on the regulation of budgetary legal relations, organization and implementation of the budgetary process. Thus, the legislator took into account the opinion, which has been repeatedly expressed in the scientific literature, that it is not the bodies of state power or local self-government that enter into inter-budgetary relations as independent subjects of financial law, but directly public-territorial formations as a whole, i.e. Russian Federation, subjects of the Russian Federation and municipalities. Public-territorial formations enter into financial legal relations through specially authorized authorities.

The shortcoming of the definition of interbudgetary relations is the use of the phrase "on the regulation of budgetary legal relations", it would be more correct from the point of view of legal technique to write "on the regulation of budgetary relations." The fact is that when a normative legal act refers to regulation, then legal regulation is understood, and the rules of law regulate, in turn, social relations, and not legal relations; public relations become legal relations in the event that they are regulated by the rules of law Malov D.V. Interbudgetary relations, interbudgetary transfers (forms and problems of legal regulation).// Journal "Representative Power" No. 4, 2013..

Federal Law No. 63-FZ of April 26, 2007 also contains comprehensive amendments to the chapter of the Budget Code of the Russian Federation "Interbudget transfers", which provide for the implementation of the Concept for Improving the Efficiency of Interbudgetary Relations and the Quality of Management of State and Municipal Finances in the Russian Federation in 2006-2008, approved by the Decree Government of the Russian Federation dated April 3, 2006 No. 467-r, and are aimed at improving financial discipline and the quality of management of regional (municipal) finances.

In the chapter of the Budget Code of the Russian Federation "Interbudgetary transfers", the legislator identifies the following forms of interbudgetary transfers:

1) subsidies (for equalizing the budgetary security of the subjects of the Federation, municipal districts (urban districts), settlements);

2) subventions (from compensation funds);

3) subsidies (from funds for co-financing expenses);

4) subsidies transferred from the budgets of settlements to the budgets of municipal districts for resolving issues of local importance of an inter-municipal nature;

5) subsidies transferred to the budgets of the constituent entities of the Federation for the formation of regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts);

6) other interbudgetary transfers to the budgets of the constituent entities of the Russian Federation, municipalities;

7) interbudgetary transfers to the budgets of state non-budgetary funds.

In accordance with paragraph twenty-seven of Article 6 of the Budget Code of the Russian Federation, as amended, subsidies are interbudgetary transfers provided on a gratuitous and irrevocable basis without establishing directions and (or) conditions for their use. From the semantic load of this definition, we can conclude that the subsidy is non-targeted.

However, in paragraph 1 of Article 137 of the RF BC, it is established that subsidies for equalizing the budgetary security of settlements are provided for in the budget of a subject of the Russian Federation in order to equalize the financial capabilities of settlements for the exercise by local governments of powers to resolve issues of local importance based on the number of inhabitants and (or) budget security.

Thus, the legislator indicated that subsidies are provided for the exercise by local governments of the powers to resolve issues of local importance.

According to the previous version of the Budget Code of the Russian Federation, subventions were defined as budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses. The legislator defined subventions as financial assistance not only to the budgets of the budgetary system of the Russian Federation, but also to legal entities.

In accordance with the new edition of the Budget Code of the Russian Federation (Articles 133, 140), a subvention is understood as interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federation, the budgets of municipalities in order to financially ensure the execution of delegated state powers. Budget Code of the Russian Federation of July 31, 1998 N 145-FZ (as amended on July 3, 2016) (as amended and supplemented, effective from September 1, 2016)//

Thus, the legislator directly defined subventions as interbudgetary transfers provided in connection with the transfer (delegation) of powers.

According to the current version of Chapter 16 of the Budget Code of the Russian Federation, the legislator introduced an independent form "other interbudgetary transfers", i.e. left open the list of forms of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation, municipalities. intergovernmental financial transfer

The disadvantage of the current version of the Budget Code of the Russian Federation is the absence of criteria according to which interbudgetary transfers can be different and under what conditions they can be provided.

Thus, grants, subventions and subsidies are the main forms of interbudgetary transfers from the federal budget to the budgets of the constituent entities of the Russian Federation. The main functions of transfers are to equalize the budgetary provision of the regions; creating incentives for rational and responsible fiscal policy at the regional level; improving the efficiency of budget spending.

The role of subsidies in most regional budgets is unreasonably high. Without financial assistance from the center, most regions will not be able to fulfill their budget obligations. In subsidized and highly subsidized regions, the volume of subsidies in the total budget revenues is up to 90%. Consequently, there is an urgent need to reform the entire system of intergovernmental transfers.

1.2 The concept and economic essence of intergovernmental transfers

Intergovernmental transfers are part of the budget of the budgetary system of the Russian Federation. Therefore, it is advisable to start consideration of this concept with consideration of the concept of "budget".

The budget is a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local government. The budget system of Russia: A textbook for universities. / Ed. prof. G.B. Pole. - M.: UNITI-DANA, 2013. - 550 p..

The state budget is a centralized fund of monetary resources necessary to perform the functions of the state. These functions are reduced to the redistribution of funds and control over their effective use.

As an economic category, budgetary relations are an integral part of financial relations, therefore, they have a monetary form and the main functions of finance.

Article 6 of the Budget Code defines interbudgetary transfers: " interbudgetary transfers" means funds from one budget of the budgetary system of the Russian Federation transferred to another budget of the budgetary system of the Russian Federation".

Intergovernmental transfers are one of the most effective instruments of fiscal policy. There are three main tasks of this tool:

1. compensation for external effects arising in the form of a spillover of benefits from the activities of the authorities of one administrative-territorial entity to other administrative-territorial entities;

2. equalization of incomes of subnational budgets;

3. Elimination of shortcomings in the tax systemOn the state of the state regional policy in the Russian Federation and its legal regulation. // Federal relations and regional socio-economic policy. - 2014. - No. 1;

3 Budget Code of the Russian Federation of July 31, 1998 N 145-FZ (as amended on July 3, 2016) (as amended and supplemented, entered into force on September 1, 2016) // SPS "Consultant-Plus" ..

Article 133 of the Budget Code of the Russian Federation states that financial assistance from the federal budget to the budgets of the constituent entities of the Russian Federation can be provided in the following forms:

1. providing subsidies to equalize the level of the minimum budgetary security of the constituent entities of the Russian Federation;

2. provision of subventions and subsidies to finance certain targeted expenditures;

3. provision of budget loans;

The definition of the concepts of subsidies, subsidies, subventions and budget loans is given in Art. 6 of the Budget Code of the Russian Federation:

1. Subsidies are budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation on a gratuitous and irrevocable basis.

Please note that the new version of the Budget Code of the Russian Federation excludes from the definition of subsidies their direction to finance the current expenses of the budget - the recipient of the subsidy.

2. Subventions are budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenditures.

3. Subsidies are budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses.

4. A budget loan is a form of financing budget expenditures, which provides for the provision of funds to legal entities or other budgets on a returnable and reimbursable basis.

Common to grants, subventions and subsidies is their gratuitous and irrevocable nature. A distinctive feature of subventions and subsidies from subsidies is their targeted nature. And subventions and subsidies are differentiated by the amount of funding: due to the subvention, certain targeted expenses are fully financed, and subsidies are provided on the basis of shared financing of targeted expenses. The budget system of Russia: A textbook for universities. / Ed. prof. G.B. Pole. - M.: UNITI-DANA, 2013. - 550 p..

A budget loan is provided on a reimbursable and repayable basis, which is fully consistent with the essence of the loan. By repayment and retribution, a budget loan is distinguished from grants, subventions and subsidies.

The next concept, which is named when listing the forms of interbudgetary transfers provided from the federal budget, is financial assistance. This concept is used in the current version of the Budget Code of the Russian Federation (Articles 41, 129, 135, 139, 142, 142.1) ., entered into force on 01.09.2016)// SPS "Consultant-Plus"., but there is no definition of financial assistance and its forms. This, in our opinion, is also a shortcoming of the legislator. Based on the content of the articles of the Budget Code of the Russian Federation, which use the term "financial assistance", we can conclude that the legislator understands financial assistance, firstly, that financial assistance refers to gratuitous and non-refundable transfers, and secondly, it is provided only in the form of grants and subsidies.

Another form of interbudgetary transfers Art. 129 of the Budget Code of the Russian Federation calls "other gratuitous and irrevocable transfers." Since this form is named after such forms as financial assistance (grants and subsidies) and subventions, then, accordingly, grants, subsidies and subventions are varieties of gratuitous and non-refundable transfers, and the peculiarity is that grants, subventions and subsidies are provided on a gratuitous and irrevocable basis, we emphasized above, analyzing the definitions of these concepts in Art. 6 BC RF. At the same time, gratuitous and non-refundable transfers can also be made in other forms. 2016)// SPS "Consultant-Plus".

However, the current Budget Classification of the Russian Federation refers to the category "Financial Assistance to Budgets of Other Levels" (Section 21 of the Functional Budget Classification of the Russian Federation) only grants, subsidies, subventions, as well as funds transferred in the order of mutual settlements, and budget loans are classified as other expenses, i.e. does not include them in financial assistance.

Thus, all varieties of interbudgetary transfers are essentially monetary, which determines their economic essence.

Chapter 2Analysisand roleintergovernmental transfers providedregional budgets

2.1 Analysis of subsidies, subventions and grants 2008-2015 Draft planning period for 2016-2017

The volumes of interbudgetary transfers provided from the federal budget are given in table 1.

Index
	in billion rubles	in % of the total	in billion rubles	in % of the total	in billion rubles	in % of the total	in billion rubles	in % of the total
The total volume of interbudgetary transfers transferred from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities
Including:
Subsidies
Subventions
Other intergovernmental transfers

The share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by federal districts are presented in Ttable 2.

Table 2. The share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012 - 2015, %

Federal districts
Central Federal District
Northwestern Federal District

North Caucasian Federal District
Privolzhsky Federal District
Ural Federal District
Siberian Federal District
Far Eastern Federal District
Crimean Federal District
in general for the Russian Federation

Picture 1. Dynamics of the share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012 - 2015, %

The share of other interbudgetary transfers in the revenues of the budgets of the subjects for the analyzed period decreased slightly from 2.8% to 2.43%, i.е. by 0.37 percentage points.

Federal districts
	subsidies	subventions

Federal districts
	subsidies	subventions








in general for the Russian Federation
Share of subs. and and subv. in Russia

As follows from the calculations in table3 , there is a slight decrease in the share of those gratuitous receipts that have a special purpose and for which it is possible to check the intended use of funds, their effective spending.

2.2 The role of interbudgetary transfers in the formation of the regional budget

Regional budgets are the central element of territorial budgets. They are intended to provide financial support for the tasks assigned to the state authorities of the constituent entity of the Russian Federation.

In modern conditions, increasingly, regional authorities are called upon to ensure the integrated development of regions, the proportional development of production and non-production areas in their jurisdictions Dadashev A.Z., Chernik D.G. The financial system of Russia: Textbook for universities. - M.: INFRA-M, 2013. - 389 p.. Their coordinating function in the economic and social development of territories is significantly increasing.

In the last decade, there has been a regionalization of economic and social processes. To an increasing extent, the functions of regulating these processes are transferred from the central levels of state power to the regional ones. Therefore, the role of regional budgets is increasing, and the scope of their use is expanding.

Through regional budgets, the state is actively pursuing economic policy. Based on the provision of funds to regional authorities to increase their budgets, industry, agriculture, construction and maintenance of roads, and environmental protection are financed. The budget system of Russia: A textbook for universities / Ed. prof. G.B. Pole. - M.: UNITI-DANA, 2013. - 550 p. At the same time, the range of funded activities is expanding.

The financial capabilities of the constituent entities of the Russian Federation to fulfill the spending obligations and powers assigned to them by law differ significantly and depend on a number of reasons, including the level of economic development of the regions, the tax potential of the region, the degree of development of production, geographical and climatic factors, the number of residents, etc. .

It is the budgets of the constituent entities of the Russian Federation that are increasingly entrusted with the authority to ensure the integrated development of regions, the solution of social problems, health care and education.

A high degree of autonomy of regional budgets, implying mainly the independence of authorities at each level in developing budgets and their responsibility for balancing their budget, is one of the basic principles of budgetary federalism as a way of budgetary structure and organization of interbudgetary relations.

The principle of independence of budgets, established by the Budget Code of the Russian Federation, gives the state authorities of the constituent entities of the Russian Federation and local governments the right to independently carry out the budget process and determine the forms and directions for spending budget funds. Accordingly, the regions can and should independently control the execution of their budgets - with the exception of expenditures that are financed by subsidies and subventions from the federal budget and controlled by the federal center. On the Program for the Development of Budgetary Federalism in the Russian Federation of 2005: Decree of the Government of the Russian Federation of August 15, 2013 No. 584-- [Electronic resource]. - Access mode: http://iv.garant.ru/SESSION/PILOT/main.htm

Thus, this principle can be fully observed only for budgets with a high level of budgetary security, with a sufficient revenue base that allows you to fully exercise the powers vested in government bodies without resorting to the help of a higher budget. However, in the budgetary system of the Russian Federation, the differentiation of budgets in terms of the level of budgetary security is quite high, and it is growing, despite the relatively stable execution of regional budgets in recent years. This is due to the concentration of consolidated budget revenues in highly developed subjects of the Russian Federation, which are, as a rule, donor regions. Accordingly, there is a need to equalize the level of budgetary security of the regions by providing interbudgetary transfers from the federal budget, as a result of which the number of regions dependent on revenues from the federal center is increasing, there are still subsidized and highly subsidized subjects of the Russian Federation.

An important aspect in regulating the development of the region is its financial component, since any actions will be taken only if the associated costs are paid Zavyalov D.Yu. Methodology for the distribution of financial assistance at the sub-regional level. // Finance. - 2014. - № 10 .. The most significant components are the specially organized formation and distribution of financial flows between the levels and units of the territorial structure of the state, as well as specially created conditions for the growth of the financial potential of the region.

The system of financial assistance to the budgets of the constituent entities of the Russian Federation is designed to contribute to:

1) equalization of the budgetary provision of the regions;

2) access of citizens, regardless of their place of residence, to basic budgetary services and social guarantees;

3) creating incentives for conducting a rational and responsible fiscal policy at the regional level;

4) improving the efficiency of budget spending.

Russia is characterized by chronic subsidization of many regions. Calculations show that 73 out of 83 regions have such "flawed" territories. Subsidies from the federal budget in 2010 are not provided only for 12 of the 83 subjects of the Russian Federation 8 http://kapital-rus.ru. Among them are Moscow, St. Petersburg, Tatarstan, Perm Territory, Tyumen, Sverdlovsk, Samara, Lipetsk, Moscow, Vologda, Leningrad and Kemerovo regions. These 12 regions are donors, the remaining 71 are "freeloaders".

The scale of subsidized regions, in which 76.2% of the country's population lives and which cover 87% of the state's territory, makes it possible to speak of the inefficiency of the ongoing federal policy in the field of taxation and interbudgetary relations. When 2-3 regions are unprofitable among 83 constituent entities of the Russian Federation, here one can raise the issue of the incompetence of regional authorities, the relevance of special economic zones in specific territories, etc. But when 73 out of 83 regions are subsidized and this situation has persisted for more than 10 years in a row, then this problem is not regional, but federal.

Thus, if we consider interbudgetary transfers from the standpoint of their need for the budgets of most subjects of the Russian Federation, then their role is paramount. Without financial assistance from the center, most regions will not be able to fulfill their social obligations.

But the effectiveness of the horizontal budget equalization policy is extremely low. The procedure for calculating subsidies is constantly changing, but the effectiveness of these measures leaves much to be desired.

Consequently, the issue of the role of transfers in the formation of the budgets of the constituent entities of the Russian Federation is ambiguous. On the one hand, the policy of "equalizing" the budgets is designed to reduce the differences in the incomes of the regions due to their unequal geographical, climatic, and economic position. From this position, interbudgetary transfers should stimulate the subjects of the Federation to earn their own funds, and not create a dependent mood. There is a practice: the lower the growth rate of the region's economy and the filling of the budget, the greater the support provided by the federal budget. Naturally, this situation causes dissatisfaction on the part of the constituent entities of the Russian Federation, which are increasing their tax potential and, as a result, receiving smaller amounts of financial assistance, which, in turn, practically nullifies all their efforts. Therefore, in 2007, when calculating subsidies to equalize the budgetary provision of regions with a dynamically growing economy, the base was not the high level they had achieved, but the average Russian growth rate Ivannikova L.I. Improving the system for the formation and distribution of interbudgetary transfers // Bulletin of the Russian Humanitarian Institute, 2014. old principle.

And yet it did not save the situation. The role of subsidies to the regions today is not justified high. The balanced development of regions requires a selective economic approach, which consists in providing each region with such tax and budgetary conditions under which it would not be subsidized. Moreover, many subjects of the Russian Federation, which are subsidized, have significant reserves of natural resources, the development of which guarantees the dynamic development of the regional economy in the medium term.

Conclusion

The resolution of the problem of distribution of functions, as a rule, leads to a mismatch between the revenues at the disposal of a certain level of government and its spending responsibilities. The magnitude and nature of the discrepancy determines the way in which financial relations between levels of government are organized, in particular the volume and criteria for transfers between levels of government. The organization of financial relations between different levels can also lead to the fact that one of the levels can influence the other, or completely control it with the help of financial resources.

In the Russian Federation, at present, the main types of interbudgetary transfers are grants, subventions and subsidies. All of them are free and irrevocable. The difference between them is that subsidies and subventions have a designated purpose, while subsidies do not.

Interbudgetary transfers received legislative consolidation in the Budget Code of the Russian Federation, as well as in resolutions and orders adopted by the Government.

Based on the analysis of the receipt of grants, subsidies and subventions, we can conclude that recently the volume of subsidies to regional budgets has been increasing, while subventions and subsidies tend to decrease. This is due to the fact that federal targeted programs have ended, leaving mostly regional ones. Also, co-financing of such expenses as the parental fee for attending kindergarten by the child has ceased, and subsidies from the federal budget for utility bills have been abolished. These costs are entirely covered by the regional budget.

In general, we can say that the system of horizontal budget equalization is extremely inefficient. So far, no truly optimal methodology has been developed for calculating interbudgetary transfers.

The original meaning of subsidies is distorted - to smooth out the uneven budgetary provision of the regions. The current policy of interbudgetary transfers does not encourage the regions to earn money independently, although in most regions there is a significant potential for increasing the revenue base of budgets.

Among the areas for improving interbudgetary transfers are the following:

1) application of block transfers;

2) to use the welfare index of the population when calculating the coefficients of budget expenditures;

3) when distributing subsidies, there should be a desire to achieve only one goal: to equalize the level of budgetary security of the regions, while the rest of the tasks (stimulating the regions to expand the tax base, improving financial discipline, etc.) must be solved using other tools;

4) it is necessary to create reasonable principles for the distribution of income between the levels of the budget system, which should lead to the sustainability of the budget system.

Thus, our study showed the inconsistency and inefficiency of the current system of interbudgetary transfers. Distribution of subsidies is especially inefficient. And subsidies and subventions are scattered in many directions, as a result of which the priority areas for spending budget funds are blurred. As a result, the entire system of interbudgetary transfers must be seriously reformed.

Sources of used literature

1. The Budget Code of the Russian Federation of July 31, 1998 N 145-FZ (as amended on July 3, 2016) (as amended and supplemented, entered into force on September 1, 2016) // SPS "Consultant-Plus";

2. Federal Law No. 63-FZ of April 26, 2007 (as amended on July 3, 2016) "On Amending the Budget Code of the Russian Federation in Regard to the Budget Process and Bringing Individual Legislative Acts of the Russian Federation in Line with the Budget Legislation of the Russian Federation"/ / SPS "Consultant-Plus";

3. Federal Law of October 6, 1999 N 184-FZ (as amended on July 3, 2016) "On the general principles of organizing legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" / / ATP "Consultant-Plus";

4. On the federal budget for 2013 and for the planning period of 2014 and 2015: Law of the Russian Federation of December 3, 2012 N 216-FZ. - [Electronic resource]. - Access mode: http://www.consultant.ru;

5. On the Program for the Development of Budgetary Federalism in the Russian Federation of 2005: Decree of the Government of the Russian Federation of August 15, 2013 No. 584-- [Electronic resource]. - Access mode: http://iv.garant.ru/SESSION/PILOT/main.htm;

6. About the Concept of interbudgetary relations and the organization of the budgetary process in the subjects of the Russian Federation and municipalities until 2013 and the action plan for its implementation: Decree of the Government of the Russian Federation of August 8, 2009 No. 1123-r-- [Electronic resource]. - Access mode: http://iv.garant.ru/SESSION/PILOT/main.htm;

7. Official website of the Ministry of Finance of the Russian Federation. - Access mode: www.minfin.ru;

8. Official site for posting information about state (municipal) institutions. - Access mode: www.bus.gov.ru/;

9. Russian statistical yearbook. 2011: Stat.sb./Rosstat. - M., 2012-2013. -[Electronic resource]. - Access mode: http://www.gks.ru;

...

Similar Documents

Descriptions of the problems of organizing interbudgetary relations on the principles of federalism. Analysis of the forms of financial support and interbudgetary transfers provided from the budgets of the constituent entities of the Russian Federation to local budgets. Studying the role of subsidies in the development of municipal districts.

thesis, added 05/16/2011

Description of the concept, models and constituent elements of budgetary federalism. Description of grants, subventions and subsidies as the main forms of financial assistance to territorial budgets. The procedure for the formation of the federal fund for financial support of the regions.

abstract, added 09/03/2010

Territorial regulation of social and economic processes; the role of regional finance and spending in the constituent entities of the Russian Federation, the scope of their application, the impact on the economy of the region and the quality of life of the population; dynamics, composition, classification and structure of expenses.

term paper, added 12/14/2011

Essence, classification and structure of expenditures of the federal budget of the Russian Federation. Features of appropriations for the maintenance of state institutions, transfers to the population, subventions and subsidies, investments in authorized capital, external and internal loans and borrowings.

control work, added 11/09/2010

Cartoon relationships and effects. State transfer payments to households. Balanced budget multiplier, transfers, foreign trade. Bank multiplier mechanism and its simplest model. The role of balance.

abstract, added 10/17/2008

Fundamentals of drafting budgets. Consideration and approval of budgets. Consideration of the draft Federal budget in three readings, the order of amendments. Composition, consideration and approval of territorial and local budgets, their forecasting.

abstract, added 01/14/2010

Composition, structure and classification of household income. The role of social transfers in their formation. The concept and indicators of the quality of life of the population. Substantiation of the system of financial measures in the policy of household income regulation in Russia.

term paper, added 07/02/2011

The economic essence of budget revenues. Tax and non-tax revenues of the state, their features and characteristics. Features of indirect and direct taxes. Revenues of regional and local budgets. The problem of oil and gas dependence of budget revenues of the Russian Federation.

term paper, added 12/07/2014

The concept and role of state and local budgets. Budget law and legal relations, their sources. Budget system and budget structure of the Russian Federation. Implementation of revenues and expenditures of the budget system. State regulation of interbudgetary relations.

term paper, added 03/23/2008

Study of the relationship between the quality of regional strategic planning documents and the socio-economic situation of the subjects of Russia. Disclosure of the content of formalized and non-formalized criteria for the quality of regional strategies.

Of key importance in resolving the issue of balancing budgets are interbudgetary relations, representing monetary relations within the country's budget system, associated with the distribution and redistribution of funds between budgets of one or different levels, due to the lack of differentiated revenues for the implementation of differentiated expenses or compensation for expenses caused by decisions of a higher authority or the transfer of an object from the subordination of an authority of one level - to another.

Interbudgetary relations play an important role in the budgetary system of any state that has an administrative-territorial division. In Russia, with its vast territory and significant differentiation of the economic potentials of the regions, the topic of interbudgetary relations has always raised many questions and problems.

Since the 1990s, the legislative and executive authorities of the Russian Federation have been constantly trying to find the best ways and methods for regulating interbudgetary relations, in connection with which changes and additions were often made to the budgetary legislation.

Intergovernmental relations are made up of two components:

Rice. 9. Intergovernmental relations

Under fiscal federalism is understood as a form of organization of interbudgetary relations, which allows you to combine the fiscal interests of the federation with the independence of regional and local budgets. Intergovernmental transfers- a means of interbudgetary regulation, which consists in the transfer of funds within the country's budgetary system, from one budget to another.

Interbudgetary relations are one of the main elements of the budget structure of our country, influencing the life of the entire population of the Russian Federation. The main issue in this matter is the inequality of regions and municipalities, which has developed as a result of socio-economic, climatic, geographical and other factors. Reforming in this direction has been going on for almost 15 years, but the relevance of the task remains to this day.

Traditionally allocate balancing and stimulating functions of interbudgetary regulation. Over a long period of time at the regional level, there is a clear predominance of the equalizing function over the stimulating one.

Interbudgetary relations built on such principles as: differentiation of incomes, expenses and sources of financing of budget deficits, independence of budgets and equality of budgetary rights of subjects of the Russian Federation, municipalities. Consequently, in order to equalize the revenues of local budgets, the authorities of the constituent entities of the Russian Federation carry out interbudgetary regulation.

Interbudgetary relations according to Art. 6 of the RF BC - this is the relationship between federal government bodies, state authorities of the constituent entities of the Russian Federation, local governments on the regulation of budgetary legal relations, organization and implementation of the budget process.

Interbudgetary relations are formed in any state that has an administrative-territorial division, but they can be built on different bases (principles). Conventionally, unitary (Great Britain, Italy, Kazakhstan, France, Turkey, Japan, etc.) and federal (Germany, Canada, Russia, USA, etc.) budget systems are distinguished.

The budgetary systems of federal states are distinguished by the significant independence of the authorities of the constituent entities of the federation, i.e. the second level of power in the country after the central government, in terms of setting tax rates and introducing new taxes, distributing spending powers and disposing of funds from their own budgets. In countries with a federal structure, the spending obligations of the budgets of the subjects of the federation are much wider than those of the budgets of a similar level in unitary states. The latter are characterized by the uniformity of taxes, payments and the budget process throughout the country, and in federal states these parameters may differ by subject (depending on regional legislation).

The principles on the basis of which federal budgetary systems function are called the principles of budgetary federalism.

Fiscal federalism- this is a public finance management system based on the distinction between different levels of government of budgetary rights and powers in the field of formation and spending of budgetary funds, with a combination of interests of participants in the budgetary process at all levels of the country's budgetary system and the interests of the whole society as a whole.

The main problem of budgetary federalism is how to choose the most effective model of budgetary relations in specific economic and political conditions. To do this, first of all, it is necessary to clearly and on a permanent basis distribute expenditure functions between the levels of government, fix the sources of financing corresponding to them, and form a system for providing financial assistance to lower budgets.

An important role in the organization of interbudgetary relations is given to intergovernmental transfers , which, according to the RF BC, represent funds provided by one budget of the budget system of the Russian Federation to another budget of the budget system of the Russian Federation.

Intergovernmental transfers take various forms. So, from the federal budget to other budgets of the budgetary system, interbudgetary transfers are provided in the form of:

1. Subsidies to equalize the budgetary security of the constituent entities of the Russian Federation

2. Subsidies to the budgets of the subjects of the Russian Federation

3. Subventions to the budgets of the subjects of the Russian Federation

4. Other interbudgetary transfers to the budgets of the constituent entities of the Russian Federation

5. Interbudgetary transfers to the budgets of state non-budgetary funds.

Grant - budget funds provided to the budget of another level of the budget system on a gratuitous and irrevocable basis.

Subvention- budget funds provided to the budget of another level of the budget system or to a legal entity, on a gratuitous and irrevocable basis for the implementation of certain targeted expenses.

Subsidy- budget funds provided to the budget of another level of the budget system, to an individual or legal entity on the terms of shared financing of targeted expenses.

Budget credit- a form of financing budget expenditures, which provides for the provision of funds to legal entities or other budgets on a reimbursable and reimbursable basis.

Interbudgetary relations should contribute to the financial provision of priority expenditures related to the payment of wages, social security, the provision of state and municipal services, as well as expenditures to support the implementation of the main directions of state policy at the regional and local levels.

At the federal level, the necessary conditions must be created to increase the tax autonomy of the constituent entities of the Russian Federation and municipalities, which will become a prerequisite for increasing the efficiency of spending by regional and local budgets. Taxes paid by taxpayers to the relevant budgets should be linked to the volume, quality and availability of state or municipal services (functions) provided, which, in turn, will increase the responsibility of state authorities and local governments for the results of their policies.

The budgetary policy in the field of interbudgetary relations in 2016-2018 will be focused on solving the following tasks:

Ensuring the balance of the budgets of the constituent entities of the Russian Federation and local budgets;

Preservation of the high role of the equalizing component of interbudgetary transfers;

Improving the efficiency of targeted intergovernmental transfers;

Continued consolidation of inter-budget subsidies provided from the federal budget within the framework of state programs.

The predicted main parameters of the consolidated budgets of the constituent entities of the Russian Federation are presented in Table 11.

Table 11

Forecast of the main parameters of the consolidated budgets of the constituent entities of the Russian Federation in 2015 - 2017

billion rubles

index	2015	2016	Rates of growth, %	2017	Rates of growth, %	2018	Rates of growth, %

income, total	9 133,7	9 783,5	107,1	10 669,3	109,1	11 359,4	106,5
including:
tax and non-tax revenues	7 686,3	8 428,3	109,7	9 142,2	108,5	9 984,4	109,2
intergovernmental transfers	1 447,4	1 355,2	93,6	1 527,1	112,7	1 374,9	90,0
expenses, total	9 804,8	10 425,1	106,3	11 217,7	107,6	11 733,8	104,6
deficit	-671,1	-641,6	95,6	-548,4	85,5	-374,4	68,3

The increase in tax and non-tax revenues of the consolidated budgets of the constituent entities of the Russian Federation in 2016-2018 will average 9% per year.

The share of interbudgetary transfers in the income of the consolidated budgets of the constituent entities of the Russian Federation will be 13.9% in 2016 (or 1,355.2 billion rubles, with a decrease by 92.2 billion rubles compared to 2015), in 2017 - 14.3% ( or 1,527.1 billion rubles, with an increase compared to 2016 by 171.9 billion rubles), in 2018 - 12.1% (or 1,374.9 billion rubles, with a decrease compared to the level of 2016 by 152.2 billion rubles).

The structure of interbudgetary transfers from the federal budget to the budgets of the constituent entities of the Russian Federation is shown in Table 12.

Table 12

Intergovernmental transfers from the federal budget

budgets of subjects of the Russian Federation

billion rubles

Name	2015	2016	2017	2018
Law 93-FZ	Law 384-FZ	Project	Rates of growth, %	Law 384-FZ	Project	Rates of growth, %	Project	Rates of growth, %
				5=4/2 *100			8=7/4 *100		10=9/7 *100
Intergovernmental transfers, total	1 447,4	1 456,3	1 355,2	93,6	1 630,8	1 527,1	112,7	1 374,9	90,0
including:
grants, of which:	596,1	657,4	594,7	99,8	689,6	626,9	105,4	626,9	100,0
in % to MBT (total)	41,2	45,1	43,9		42,3	41,0		45,6
– subsidies for equalization	487,8	487,8	487,8	100,0	487,8	487,8	100,0	487,8	100,0
– subsidies for balance	97,4	157,7	96,0	98,6	189,9	128,2	133,5	128,2	100,0
subsidies	370,2	305,4	288,7	78,0	359,5	344,5	119,3	326,1	94,7
in % to MBT (total)	25,6	21,0	21,3		22,0	22,6		23,7
subventions	308,7	321,8	303,9	98,5	325,2	307,6	101,2	311,5	101,3
in % to MBT (total)	21,3	22,1	22,4		20,0	20,2		22,7
other intergovernmental transfers	172,4	171,7	167,9	97,4	256,5	248,1	147,8	110,4	44,5
in % to MBT (total)	11,9	11,8	12,4		15,7	16,2		8,0

The provision of financial support from the federal budget in financing the regions' top-priority expenditures will continue through the provision of subsidies to equalize budgetary security, which will retain a leading role in the system of interbudgetary regulation. Being a key form of interbudgetary transfers, the total amount of these subsidies should not be subject to reduction even if it is necessary to revise certain expenditure items of the federal budget.

An important aspect of the policy of interbudgetary relations in the medium term is to increase the efficiency and effectiveness of the provision of subsidies. This should be provided through:

· Consolidation of subsidies with expansion of directions of their use. More rights should be given to the regions to determine the priorities of socio-economic development within the framework of co-financed sectors;

· distribution of consolidated subsidies (with the exception of competitive subsidies) by annexes to the federal law on the federal budget;

· strengthening the responsibility of federal executive bodies for the untimely distribution and delivery of funds to recipients, providing for:

Personal responsibility of officials of federal executive bodies for the untimely distribution of subsidy funds between the constituent entities of the Russian Federation, and in the presence of significant damage to state and public interests, the introduction of procedural measures;

Redistribution of subsidy funds between the constituent entities of the Russian Federation for other purposes in the absence of distribution of subsidies as of May 1 of the current year and August 15 of agreements concluded with the constituent entities of the Russian Federation;

· application of the mechanism of transferring targeted interbudgetary transfers according to the actual need, which will make it possible to almost completely eliminate the presence of unused balance of target funds in the budgets of the constituent entities of the Russian Federation, will ensure an increase in the efficiency and transparency of expenditures of regional budgets, the source of financial support for which is targeted interbudgetary transfers;

· tightening measures in relation to the constituent entities of the Russian Federation for failure to achieve the established values of performance indicators for the use of subsidies, as well as for failure to meet the schedule for the implementation of design and (or) construction (reconstruction) or acquisition of capital construction projects within the established time frame.

Thus, in 2016 the method of distribution of interbudgetary transfers will be more focused on stimulating the economic development of the constituent entities of the Federation and municipalities.