The budget system of the Russian Federation is based on economic relations and the state structure of the Russian Federation, a set regulated by the rule of law federal budget, budgets of subjects of the Russian Federation, local budgets and state budgets outside budget funds 1 .

The main document regulating the budget structure of the Russian Federation is the Budget Code of the Russian Federation, enacted by federal law No. 145-FZ of July 31, 1998.

It should be noted that the Budget Code of the Russian Federation of 1998 (Articles 6 and 10) expanded the scope budget system, including in it, in addition to budgets in the proper sense of the word, extra-budgetary state social funds. At the same time, any municipal (local) off-budget funds are not mentioned. This association is conditional and requires clarification. These funds are similar to the budget when approved by their representative (legislative) authorities, which also approve reports on the execution of the budgets of these funds. However, off-budget funds differ significantly from state and local budgets in their purpose, specific target content, and legal regime.

The budget device is called the principles of organization and construction of the budget system, as well as the relationship between its individual links.

The budget structure of a country is determined by its state structure. In a unitary state, the budget system consists of two levels - the state budget and local budgets, which are under the jurisdiction of local governments.

The budget system of a federal state is characterized by three levels - the state federal budget, the budgets of the subjects of the federation and local budgets. The budget system of the Russian Federation, in accordance with the Budget Code of the Russian Federation, includes three levels:

1. federal budget and state budgets off-budget funds;

2. budgets of subjects of the Russian Federation and budgets of territorial state non-budgetary funds;

3. local budgets.

The first and second levels of the budget system, in accordance with the Budget Code, are interpreted broadly, i.e. include, in addition to the state budget directly, the budgets of state off-budget funds. In a legal sense, a budget is a financial plan for education and spending. Money budget funds of various levels, approved by the relevant representative state and municipal bodies to ensure the functions of state and municipalities 2. It should be noted that the budget, as a fund of funds, never exists in its entirety; as incomes are received, they are used to cover expenses. It is only a plan for the formation and use of a nationwide fund of funds, that is, a list of state revenues and expenditures, agreed with each other, both in terms of volume and timing of receipt and use.

The presence of the budget creates opportunities for maneuvering in the distribution of funds for the needs of society, taking into account their priority over a certain period of time for the country as a whole or its regions. As a result, the budget serves to implement the tasks that are most significant for society at each specific period of its development.

The role of the budget in a federal state also has special aspects in connection with such a state structure: it contributes to the implementation of regional and national policies in the Russian Federation. Among the main goals regional policy the following were defined: the creation of a single economic space, the equalization of the conditions for the socio-economic development of the regions. the main objective national policy is to create conditions for all the peoples of Russia for their full social and national-cultural development, strengthening the all-Russian community on the basis of respect for human rights.

Thus, a part of the national income is concentrated in the budget system, which is directed to needs of general importance: economic and social programs ensuring the defense and security of the country.

Speaking about the important role of the budget, one cannot but take into account that the crisis phenomena in the economy and the financial system do not allow state and local budgets to fully fulfill their purpose. In the field of the budget, such negative factors are the budget deficit (excess of expenditures over revenues), aggravation of contradictions in the distribution of funds between budgets of different levels, untimely approval of the budget, failure to collect revenues in the intended volume, a large share of borrowed money and etc.

State budgets (at the levels of the Russian Federation and subjects of the Federation) and local budgets are approved by the relevant representative authorities. As a result, the budget acquires a certain legal form.The federal budget and the budgets of the constituent entities of the Russian Federation are developed and approved in the form of relevant laws, and local budgets - in the form of legal acts of representative bodies of local self-government, as a rule - decisions, thus, having received a legal form, the budget acquires legal significance: in the mentioned legal acts for a specific period of time, the rights and obligations of the Russian Federation, its constituent entities, municipalities to receive, distribute and use funds are determined.

The federal budget of the Russian Federation, in fact, is the main financial plan of the state, through which the financial resources necessary for their subsequent redistribution and use to achieve goals are mobilized. public policy 3 .

The budget of the subject of the Russian Federation (or the regional budget) in the Budget Code of the Russian Federation is the form of formation and spending of funds intended for solving problems and functions related to the subjects of the jurisdiction of the subject of the Russian Federation. The subjects of jurisdiction of the Russian Federation, subjects of the Russian Federation and joint jurisdiction of the Russian Federation and subjects of the Russian Federation are established by the third chapter of the Constitution of the Russian Federation.

The second level of the budgetary system, in addition to the budgets of territorial state non-budgetary funds, includes the budgets of 89 constituent entities of the Russian Federation, including 21 republican ones; 55 regional and regional budgets; 2 budgets of federal cities; 1 autonomous region budget and 10 budgets autonomous regions.

The local budget (or the budget of the municipality) is a form of formation and spending of funds intended to ensure the tasks and functions assigned to the jurisdiction of local government. Issues of local importance are within the jurisdiction of local self-government. An open list of issues of local importance is given in the federal law “On the General Principles of Local Self-Government in the Russian Federation”.

On the territory of the Russian Federation, 29,000 local budgets are accepted, including district, city, township and rural budgets.

The consolidated budget is a summary of all levels of the budget system of the Russian Federation in the relevant territory. Consolidated budget, bringing everything together budget figures any territory, performs mainly information function. Unlike the legislatively approved budgets of the subjects of the federation and the federal budget, the consolidated budget is not a law.

The consolidated budget of the Russian Federation includes the federal budget of the Russian Federation and consolidated budgets subjects of the Russian Federation. At the same time, the consolidated budgets of the subjects of the Russian Federation consist of the budget of the subject of the Russian Federation itself and the budgets of municipalities located on the territory of this subject of the Russian Federation.

The consolidated budget of a constituent entity of the Russian Federation consists of the budget of the constituent entity itself and the set of budgets of the municipalities located on its territory. The consolidated budget of the region can be represented as the following scheme:

Rice. 1 Scheme of the consolidated budget of the region

Consolidated regional budget

1. Regional budget

3. District budgets

2. City budgets

regional subordination,

Incl. regional center

3.2. City budgets

regional

subordination

3.1. District

2.3. Budgets

urban

3.3 Rural

settlement and other budgets

2.1.Urban

The Budget Code of the Russian Federation in Ch. 5 the following principles of the budgetary system of the Russian Federation are legislatively fixed 4:

· unity of the budgetary system of the Russian Federation;

· differentiation of incomes and expenses between levels of the budgetary system;

independence of budgets;

· completeness of reflection of incomes and expenses of budgets, budgets of the state non-budgetary funds;

balance of the budget;

Efficiency and economy of use budget funds;

general (cumulative) coverage of budget expenditures;

publicity;

the credibility of the budget;

· targeting and target character of budgetary funds.

Any budget consists of two parts: revenue and expenditure. A. Budget revenues are part of the state or municipal revenue, expressed in payments of legal and individuals coming to the budget, and other income.

Sources of income can be classified on various grounds.

On a socio-economic basis, all income can be divided into income from economic activity physical and legal entities, from foreign economic activity, banking and insurance activities, privatization, etc. 5 .

According to legal forms, the income of various elements of the budget system can be divided into tax and non-tax. Today, tax revenues are of particular importance, since in this form the budget receives about 75% of all revenues.

In addition, the sources of budget revenues can be divided into internal and external. External sources include funds provided by foreign states and international organizations. It should be noted that these funds are most often provided on a return basis, i. are essentially interest-bearing loans.

The representative authorities of the territories of a higher level approve the list of regulatory sources of income. The very same distribution of income from these sources occurs in the form of the approval of standards for deductions from these incomes.

In addition, budgetary regulation is possible in the form of assigning regulating sources of income to the budgets of a lower level on a long-term basis (at least for five years).

If the distribution of regulatory sources of income has not led to a balanced budget, then such forms of budgetary regulation as grants and subventions, as well as budgetary loans, are applied.

The donation is sum of money, allocated from the budget of the higher level, if the fixed and regulatory revenues are not enough to form the minimum budget of the lower level. Allocation of subsidies is carried out on a gratuitous and irrevocable basis, and their use has no intended purpose 6 .

A subvention is an amount of money allocated for a certain period from the budget of a higher level for specific purposes to equalize the socio-economic development of the corresponding subject of the Russian Federation or municipality.

Budget loans are a sum of money provided in the same cases as grants and subventions, however, on a returnable, and sometimes on a reimbursable basis. A loan can be provided from a budget of any level to a budget of any level, and not at the stage of budget formation, but at the stages of its execution.

Expenses of budgets of any level are divided into two parts: the development budget and the current expenditure budget. Budget spending can be defined as “the process of allocating and using financial resources accumulated in the budgets of all levels of the budget system, in accordance with the laws on budgets for the corresponding fiscal year 7 . The Budget Code of the Russian Federation contains a slightly different definition. In accordance with it, budget expenditures are funds allocated for the financial support of the tasks and functions of the state and local government.

The development budget includes allocations for financing investment and innovation activities and other costs associated with expanded reproduction: capital investments in the development of territories, financing of environmental programs, etc.

All other expenses fall into the current expenditure budget: for the maintenance and repair of housing and communal services, healthcare institutions, education, etc.

Practical value This classification is as follows: in the presence of a budget deficit, expenditures included in the current expenditure budget are subject to priority financing.

When drawing up a budget at any level, important attention is paid to the requirement of a balanced budget. As noted in the law, the balance of budgets at all levels is a necessary condition for budgetary and financial policy.

The excess of expenditure over revenue is the budget deficit. A significant, constantly growing budget deficit inevitably leads to an increase in public debt and intensifies inflationary processes. However, in moderate amounts, the country's budget deficit seems to be a normal phenomenon. Even many highly developed capitalist countries have deficit budgets. In order to balance the budget, the representative bodies that approve the budget may establish limit dimensions budget deficit. This alone is a means of combating the budget deficit, since being approved most often even before the final approval of the budget, the limits on the deficit prevent the adoption of a budget with a significant deficit.

Covering the budget deficit is carried out through the issuance of government loans or the use of credit resources. Government treasury bills are one such vehicle. Funds received in this way are included in state debt and are subject to return, most often on a reimbursable basis. Therefore, the use of such sources from year to year seems rather meaningless.

In the event that there is an excess of the limit level of the deficit or a significant decrease in revenues from revenue sources of the budget, then a mechanism for sequestering expenditures is introduced. The sequestration consists in a proportional reduction in government spending (by 5%, 10%, 15%, etc.) monthly for all budget items, except for protected ones, during the remainder of the current financial year. The composition of protected items is determined by the relevant representative body when adopting the budget.

The funds received by the state budget do not have a special purpose, they are not assigned to specific types of expenses. Therefore, some programs (often included in the development budget) do not receive enough financial support. Target state funds are created to finance certain expenses. Home hallmark of these funds is that the funds received on separate individual accounts of the funds cannot be used for any other purposes, except for those specified in the regulation on a specific fund. These funds are non-refundable. The existence of trust funds makes it possible to more successfully carry out the fiscal function of the state. The fact is that a person with much less reluctance gives his money if he knows that it will be used for quite specific, definite, socially useful purposes. The sources of funds for trust funds are defined in the same regulation for a particular fund. The bulk of the fund's funds come from mandatory payments individuals and legal entities, although voluntary donations are not excluded.

The distribution of revenues and expenditures in the budget system should be subject to the decision:

First, to endow the Russian Federation, each of its subjects and local self-government bodies with such an amount of budgetary funds that ensures the performance of the functions assigned to them by the relevant authorities.

Secondly, to define such budget spending of the Russian Federation, its subjects and local governments, which correspond to their areas of competence.

The distribution process of income and expenses between budgets of different levels is based on the following principles:

centralized regulation - establishment federal law general principles that determine the system of income and expenses of different levels, the procedure for approving the standards for deductions from regulatory sources of income, the conditions for using borrowed funds from budgets, the distribution various kinds income between budgets of different levels;

the maximum possible balancing of budgets - carried out on the basis of a chronic budget deficit through a specially developed system of measures aimed at eliminating (reducing) the budget deficit;

jurisdiction and significance of the financed objects (activities) - financed from the budget; objects and activities related to the jurisdiction of the authorities of the corresponding level, i.e. the federal budget finances objects that are in federal ownership, the republican budget within the Russian Federation finances objects of republican property, etc.

Budget legislation of the Russian Federation it is a hierarchical system of normative legal acts adopted at the federal, subfederal and municipal levels, which regulate budgetary legal relations. The hierarchy of normative acts of the current budgetary legislation of the Russian Federation is implemented on the basis of their clear structuring, primarily in terms of the content of legal norms. In accordance with this, all regulatory acts of the Russian Federation are divided into four levels.

The first level is the RF BC.

The second one is represented by federal and subfederal laws and regulations body of local self-government.

The third - by resolutions and orders of the Government of the Russian Federation, the Governments of the constituent entities of the Russian Federation and the regulations of local governments.

Fourth - legal acts Ministry of Finance of the Russian Federation and other federal departments, as well as regulations of lower-level entities.

Acts of budgetary legislation do not have retroactive effect and apply to relations arising after their entry into force, unless otherwise provided by the RF BC or federal law.

Until 1991, the country's budget system was extremely centralized. All budgets in the territory Soviet Union were reflected in the State Budget of the USSR, which included the Union budget of autonomous republics, the budgets of territories and regions, and the budgets of cities of republican subordination. Starting from the rural and settlement budgets, all budgets were consistently united in the state budget according to the vertical principle. Thus, the budget system of the USSR consisted of over 53 thousand budgets. The unity of this system was ensured by a single plan for economic and social development, all economic system THE USSR.

The formation of the Russian budget system coincided with the beginning of a radical economic reform and predetermined the revision of the concept budget device Russia in the direction of its significant decentralization.

The construction and development of a modern budget system in the Russian Federation was ensured by the adoption of a number of legislative acts providing for the legal basis for its construction on the principles of democratization and strengthening of territorial approaches. The main documents regulating the functioning of the entire budget system of the country are: the Constitution of the Russian Federation, the Budget Code of the Russian Federation dated July 31, 1998 No. 145-F3, tax code RF (part one of July 31, 1998 No. 146-F3, and the second part of August 5, 2000 No. 118-FZ), Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR" of October 10, 1991 No. 1734 -1 (with amendments and additions), Law of the Russian Federation On the Basics tax system in the Russian Federation dated December 27, 1991 No. 2118-1, the Federal Law “On the Federal Budget for the Year” adopted annually, as well as tax law Russian Federation, Decrees of the Government of the Russian Federation, legislative acts of the constituent entities of the Russian Federation.

Federal Law No. 4607 adopted in 1993, On the Fundamentals of Budget Rights and Rights for the Formation and Use of Off-Budget Funds of Representative and Executive Bodies of Government of the Republics within the Russian Federation, the Autonomous Region, Autonomous Okrugs, Territories, Regions, . Moscow and St. Petersburg, local authorities. This law determined the rights of the subjects of the Federation, as well as local territorial entities represented by their legislative (representative) and executive authorities, to receive income in the relevant budgets and spend the funds of these budgets, the relationship of these authorities in the budget process. The law also established general principles drawing up, reviewing draft budgets, approving and executing budgets, forming and using extra-budgetary funds for the purpose of financial support for the socio-economic development of national-state and administrative-territorial entities.

An important step in the reorganization of the country's budget system was the Law of the RSFSR adopted in 1991 "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR".

In 1998, the Budget Code of the Russian Federation was adopted, and in 2000 came into force, which expanded the budget system to include the budgets of state off-budget funds.

Budget code- this is a set of legislation on the functioning and development of the budget system of the Russian Federation, providing financial regulation budgetary relations, establishing the general principles of budgetary legislation, the legal basis for the functioning of budgets at various levels, legal status subjects of budgetary relations, the procedure for regulating interbudgetary relations, which determines the foundations of the budgetary process, the grounds and types of responsibility for violation of budgetary legislation.

Not all countries in the world have a budget code. Many are limited to the adoption of laws on various issues of budget legal relations.

The need for its adoption in the Russian Federation was due to:

* the obsolescence of the previously existing budgetary legislation and its inconsistency with the Constitution of the Russian Federation;
* the absence of norms regulating the process of budget execution and control over its execution;
* change in the principles of organization of interbudgetary relations;
* the need to establish responsibility by a participant in the budget process for incomplete and untimely financing, misuse of budget funds, non-repayment of budget loans, etc.

Budget legal relations include:

* relations that develop in the process of generating income and making expenditures of the budgets of all levels of the budget system of the Russian Federation and the budgets of state extra-budgetary funds, the implementation of state and municipal borrowing, the regulation of state and municipal debt;
* relations arising in the process of drawing up and reviewing draft budgets of all levels, approving and executing budgets, monitoring their implementation

Budgetary legal relations belong to the field of public law, they determine the budgetary rights of each of the subjects of these legal relations. Norms of civil law in the sphere of budget legal relations do not apply.

The competence of public authorities in the field of organization of budgetary legal relations is determined by the RF BC article 7.

The Budget Code of the Russian Federation establishes legal status participants in the budget process, the legal basis for the procedure and conditions for bringing to responsibility for violation of budget legislation.

Decrees of the President of the Russian Federation regulate budgetary relations arising in the process of generating revenues and spending budgets and state non-budgetary funds, implementing state and municipal borrowings, regulating state and municipal debt, as well as relations related to the process of drawing up, reviewing draft budgets, approving and executing budgets and control over their implementation.

The Government of the Russian Federation adopts normative legal acts regulating budgetary relations, which cannot contradict the Budget Code. State authorities of the constituent entities of the Russian Federation and local governments adopt regulatory legal acts regulating budgetary relations within their competence.

If an international treaty of the Russian Federation establishes other rules than those provided for by the budget legislation of the Russian Federation, then the rules of the international treaty shall apply. International treaties of the Russian Federation apply directly to budgetary relations, except when it follows from international treaties that their application requires the adoption of domestic acts

The state budget- this is a centralized fund of financial resources, a financial plan of the state, which has the status of a law for the corresponding financial year, a form of formation and spending of funds intended for financial support of the activities of the state and local self-government.

Through the state budget, a part of the gross national product through the accumulation and mobilization of funds, the allocation and use of financial resources.

The state budget is the central link in the financial system of the Russian Federation. It plays an active role in the functioning of the economy, its progressive and dynamic development.

The budget system of the Russian Federation(Fig. 6.1) consists of budgets of three levels:

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

2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

3) local budgets.

The federal budget and the budgets of state off-budget funds are developed and approved in the form federal laws; the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds - in the form of laws of the constituent entities of the Russian Federation; local budgets are developed and approved by legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities.

State extra-budgetary Fund - a centralized fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to exercise the rights of citizens to pension provision, social insurance, social Security, health care and medical care.

The federal budget and the consolidated budgets of the constituent entities of the Russian Federation are consolidated budget of the Russian Federation. The budget of a constituent entity of the Russian Federation and the consolidated budgets of municipalities located on its territory are consolidated budget of the constituent entity of the Russian Federation. The budget of the municipality and the budgets of the municipalities located on its territory are consolidated budget of the municipality. Target budget funds are formed as part of the budget.

Fig.6.1. Scheme of the budget system of the Russian Federation

Target budget fund - a centralized fund of funds created from income used for intended purpose, or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate.

The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund.

Principles of functioning of the budget system:

unity of the budget system;

· differentiation of incomes and expenses between levels of the budgetary system;

independence of budgets;

completeness of reflection of incomes and expenditures of budgets, as well as state non-budgetary funds;

balance of budgets;

Efficiency and economy of the use of budgetary funds; general or cumulative coverage of budget expenditures;

publicity;

The credibility of the budget

· targeting and targeted nature of the use of budgetary funds.

Consider the content of the basic principles of the budget system.

1. Unity of the budget system: unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, single order financing the expenditures of budgets of all levels of the budget system, maintaining accounting funds of the federal budget, budgets of subjects of the Russian Federation and local budgets.

2. Separation of income and expenses between the levels of the budget system: fixing the corresponding types of income in whole or in part and the authority to make expenses for the state authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and local self-government.

3. Independence of budgets implies: 1) the right of legislative and representative bodies of state power and local governments at each level of the budget system to independently implement budget process; 2) availability own sources revenues of budgets of each level of the budget system; 3) legislative consolidation of regulatory revenues of budgets, powers to form revenues of the relevant budgets; 4) the right of state authorities and local self-government bodies to independently determine the directions of spending funds, sources of financing the deficits of the corresponding budgets; 5) the inadmissibility of the withdrawal of income additionally received in the course of the implementation of laws on the budget, the amounts of excess income over budget expenditures and the amounts of savings on budget expenditures; 6) the inadmissibility of compensation at the expense of the budgets of other levels of the budget system for losses in income and additional costs arising in the course of the execution of laws on the budget, except for cases related to changes in legislation.

4. Completeness of reflection of incomes and expenses of budgets and state non-budgetary funds: all revenues and expenditures of budgets and state extra-budgetary funds and other mandatory receipts are reflected in the budgets and state extra-budgetary funds in in full. All state and municipal expenses are to be financed from budgetary funds, state non-budgetary funds accumulated in the budgetary system.

tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments are fully accounted for separately for income and expenditure of budgets and state non-budgetary funds.

5. Budget balance: the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit. In this case, there may be a deficit of income and expenditure, as well as a primary budget surplus.

6. Efficiency and economy of the use of budgetary funds: in the preparation and execution of budgets authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the least amount of funds or to achieve the best result using the amount of funds specified in the budget.

7. Total or cumulative cost coverage: all budgetary expenses must be covered the total amount budget revenues and revenues from sources of financing its deficit. Budget revenues and revenues from sources of financing its deficit can be used to finance certain budget expenditures only when target budget funds are financed, as well as in the case of centralization of funds from budgets of other levels of the budget system.

8. Publicity means: 1) publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution; 2) openness of procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative or representative body of state power, or between the legislative or representative and executive bodies state power.

9. Budget credibility: reliability of forecast indicators for the socio-economic development of the relevant territory and realistic calculation of budget revenues and expenditures.

10. Targeting and targeted nature of budgetary funds: budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.

For the effective functioning of the budget system in Russia, the following principles must be observed (Article 28 of the RF BC):

1) the unity of the budget system of the Russian Federation. This principle implies the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, a single procedure for establishing and fulfilling expenditure obligations, generating income and implementing budget expenditures, etc.;

2) differentiation of incomes and expenses between the levels of the budget system of the Russian Federation.

The principle of delimitation of revenues and expenditures between budgets means the distribution and assignment of certain types of powers to different levels of government;

3) independence of budgets. The principle of independence of the budget includes the right of the authorities to independently form and execute the adopted budget;

4) equality of budgetary rights of subjects of the Russian Federation, municipalities.

The principle of equality of budgetary rights of the constituent entities of the Russian Federation, municipalities means the definition of the budgetary powers of the authorities, the definition of the volume, forms and procedure for providing intergovernmental transfers in accordance with uniform principles and requirements;

5) completeness of reflection of incomes and expenditures of budgets, budgets of state non-budgetary funds. The principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds, are subject to reflection in the budgets, budgets of state extrabudgetary funds in without fail and in full;

6) budget balance. The principle means that the volume of budgeted expenditures corresponds to the total volume of income;

7) efficiency and economy of the use of budgetary funds. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget;

8) general (aggregate) coverage of budget expenditures. The principle of general (cumulative) coverage of expenditures means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit;

9) publicity. The principle of publicity means the availability of information on the course of development, approval, and execution of the budget;

10) reliability of the budget. The principle of budget reliability means the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;

11) targeting and targeted nature of budgetary funds.

The principle of targeting implies the use of budgetary funds for their intended purpose.

2.5. Legal basis functioning of the budget system

The subject of budget law are budgetary public relations that arise in connection with the formation, distribution and use of budgets as an integral part of the financial system of the state. They differ in the specific content and focus, forms of manifestation associated with the functions of education, distribution or use of state (and municipal) cash funds(income), as well as control over these processes. This content of the subject matter of budget law determines the peculiarities of its methods and methods of legal influence on the behavior of participants. financial relations, on the nature of the interaction between them.

The hierarchical system of Russian regulatory legal acts on the regulation of the most significant public relations can be schematically presented in the following form (Fig. 2.5).

Rice.

The functioning of the budget system of the Russian Federation is based on the following fundamental principles(Fig. 2.6).

The principle of unity of the budget system - this is the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process, sanctions for violations of budget legislation, as well as a unified procedure for financing expenditures of budgets of all levels of the budget system, maintaining accounting of federal budget funds, regional budgets and local budgets.

The principle of delimitation of income and expenses between the levels of the budget system of the Russian Federation means assigning (in whole or in part) the relevant types of income and the authority to make expenses to the authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.

The most important is the principle of independence of all budgets, which means:

The right of legislative (representative) bodies of state power and bodies of local self-government at each

Rice. 2.6.

the level of the budgetary system independently carry out the budgetary process;

availability of own sources of income for the budgets of each level of the budget system, determined in accordance with the legislation of the Russian Federation;
legislative consolidation of budget revenues regulating, powers to form revenues of the relevant budgets;
the right of public authorities and local self-government bodies to independently determine the directions of spending the funds of the relevant budgets;
the right of public authorities and local self-government bodies to independently determine the sources of financing the deficits of the respective budgets;
inadmissibility of withdrawal of revenues additionally received in the course of implementation of laws (decisions) on the budget, amounts of excess revenues over budget expenditures and savings on budget expenditures.

The principle of completeness of reflection of incomes and expenditures of budgets, budgets of state non-budgetary funds assumes that all revenues and expenditures of budgets, budgets of state extra-budgetary funds and other mandatory receipts are subject to reflection in the budgets, budgets of state extra-budgetary funds without fail and in full. All state and municipal expenses are financed from budgetary funds, state non-budgetary funds accumulated in the budgetary system of the Russian Federation.

The principle of a balanced budget means that each budget must be balanced, i.e. the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit.

The principle of efficiency and economy in the use of budgetary funds assumes that when drawing up and executing budgets, the authorities and recipients of budgetary funds should proceed from the need to achieve the desired results using the amount of funds determined by the budget.

General cost coverage principle means that all budget expenditures must be covered by the total amount of income from the sources of financing its deficit.

The principle of publicity presupposes:

mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative (representative) bodies of state power, local governments;
mandatory openness to society and the means mass media procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative (representative) body of state power, or between the legislative (representative) and executive bodies of state power.

The principle of budget credibility- this is the reliability of the forecast indicators for the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures.

The principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated at the disposal of specific recipients of budgetary funds with the designation of their direction to finance specific goals.

In foreign expert opinions the budget is given a lot of attention the principle of budget transparency(transparency), which is not reflected in the Budget Code of the Russian Federation. This principle means openness and transparency regarding the structure and functions of the state apparatus, goals fiscal policy, public accounts and budget projections. The implementation of this principle implies unhindered access to reliable, complete, up-to-date, relevant international standards information about government operations. Observance of the principle of transparency in the budgetary sphere will make it possible to realistically assess the current and future financial position states, to take reasonable economic policy, provide control over the actions of the government, compare financial operations budgeted with actual.