The main source of government revenue is taxes. The state budget. Features of the formation of state revenues

Government revenues represented by that part financial relations, which is associated with the formation financial resources at the disposal of the state (represented by its various structures) and state enterprises. Financial resources accumulated by the state are classified as centralized income, while those remaining at the disposal of state enterprises are decentralized.

Centralized state revenues are formed mainly from tax revenues, income from foreign economic activity, payments from the population.

Decentralized government revenues - generated from cash income and savings of the enterprises themselves. In the composition of centralized state revenues, the main place is occupied by budget revenues, through which the solution of economic and social problems of the development of society is ensured. In addition to them, centralized state revenues include resources of state extra-budgetary funds - social insurance, pension, employment fund.

The objects of budgetary relations are profit and wage, tax payments from which are the source of budget revenues. The object of state credit relations are the temporarily free financial resources of enterprises (organizations, institutions) and the savings of the population.

The main source of government revenue is national income. But sometimes, especially during emergencies (war, major disaster), previously accumulated national wealth can act as a source of government revenue.

All sources of government revenue can be divided into two groups - internal and external.

Internal government revenues include national income and national wealth created within the country and used by the state to perform its inherent functions.

External government revenues include national income, and in exceptional cases, the national wealth of another country if they are borrowed in the form of government loans or received in the form of reparation payments.

The composition of government revenues is largely determined by the methods by which the state accumulates the funds it needs. In a market economy, the main methods of mobilizing government revenues are taxes (in their various forms), loans and emissions. The totality of all types of state revenues makes up the state revenue system, which is designed to solve not only fiscal, but also economic objectives- stimulate the growth of production and increase its efficiency, influence the distribution of productive forces throughout the country, and help accelerate scientific and technological progress.

Taxes occupy a central place in the government revenue system. They are a universal and at the same time initial category that expresses the basic properties of finance. It is in the conditions of functioning of a market economy tax form becomes predominant in common system financial relationships. Taxes have fiscal, economic and social significance.

There are many different taxes that are set by the authorities. But before we consider their main types, let us once again recall the general types tax systems. A progressive tax (relating respectively to a progressive taxation system) is a tax withdrawal from income that increases as income increases.

The concept of “taxable income” logically presupposes the presence of non-taxable income. In many countries there is a tax-free minimum annual income. Its presence or absence depends on the historical, economic and other characteristics of a particular country. In the USA in the 30s. was on quite high level(which excluded a significant part of the population from taxpayers), but with the entry of the United States into the Second world war it was lowered to $500 per year, as a result of which almost the entire population of the country became taxpayers.

Income from all sources and activities is subject to income tax. But only income from hired labor and individual labor activity are subject to payroll tax. The proceeds from this tax are used to finance social measures protection of the population (old age pensions, disability benefits, unemployment benefits, large families etc.). This item of budget revenues in all countries is, as a rule, the second (after income tax) by the volume of resources brought to the budget. Income tax and payroll tax are direct taxes.

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Centralized state revenues are formed mainly from tax revenues, income from foreign economic activity, and payments from the population.

Decentralized government revenues are formed from cash income and savings of the enterprises themselves.

In the composition of centralized state revenues, the main place is occupied by budget revenues, through which the solution of economic and social problems of the development of society is ensured. In addition to them, centralized state revenues include resources of state extra-budgetary funds - social insurance, pension, employment fund, etc.

The objects of budgetary relations are profits and wages, tax payments from which are the source of budget revenues. The object of state-credit relations are the temporarily free financial resources of enterprises (organizations, institutions) and the savings of the population.

The main source of government revenue is national income. But sometimes, especially during periods of emergency (war, major natural disaster, etc.), previously accumulated national wealth can act as a source of government revenue.

All sources of government revenue can be divided into two groups - internal and external.

Internal government revenues include national income and national wealth created within the country and used by the state to perform its inherent functions.

The composition of government revenues is largely determined by the methods by which the state accumulates the funds it needs. In a market economy, the main methods of mobilizing government revenues are taxes (in their various forms), loans and emissions. The totality of all types of state revenues makes up the state revenue system, which is designed to solve not only fiscal, but also economic problems - to stimulate the growth of production and increase its efficiency, influence the distribution of productive forces throughout the country, and help accelerate scientific and technological progress.

A financial and legal analysis of the composition of state revenues showed that the most reliable are those that are directly received from citizens of states in the form of various types of taxes, since the total mass of national income is quite constant in its value and in its development, while income from state property and state-owned enterprises depend on various more or less random circumstances. In addition to the condition of permanence, it is also required that the source of income does not violate anyone’s civil rights, agrees with the requirements of justice, and that it is obtained easily, with as little difficulty as possible for the treasury and payers.

Obviously, the income received from taxes meets these requirements, however modern states have not yet abandoned other income not related to tax payments. For example, until recently, various international loans were widespread. Centuries-old financial practice and modern financial science know five main types of revenues to the state budget:

1) tax revenues;
2) loans;
3) non-tax revenues;
4) emissions;
5) transfers.

In each period of development of the state, their ratio is not the same and is determined by various factors, including the nature of monetary and financial policies; economic condition country and specific features of the historical period.

Tax revenues are inherent in a peaceful, politically stable period of state development. They serve as the basis for all links budget system perfect countries. The principles and mechanism of taxation are formed by the state and are expressed in financial policy states.

Government loans are the second type of revenue in importance. This species has a thousand-year history, but became widespread only in the 20th century, especially in Lately. Moreover, government loans as such are not income in the true sense. This is money on a repayable basis, and even with a certain fee in the form of interest. Their positive side is the ability to satisfy temporary urgent needs under emergency circumstances.

The third source of budget revenues combines non-tax revenues. These include receipts from state property, its content, operation and implementation. This type of revenue is of a specific nature, the essence of which lies in the effective functioning of the state property. Small revenues to the treasury come from state-owned enterprises, in the form of dividends on shares owned by the state, and from a number of other sources.

The fourth type of state budget revenue is the issue of banknotes. Usually, this type State budget financing is used to cover the budget deficit that occurs when budget expenditures exceed its revenues. The issue, like loans, is, figuratively speaking, a secret budget receipt; the general public learns about its use after the fact.

The fifth type is transfers. They represent a one-way transfer on a free and irrevocable basis Money, goods, services, material assets(property rights) in order to provide financial assistance and compensation.

The state carries out its functions in market economy through social, monetary, fiscal and foreign economic policies. The state is forced to carry out expenses and ensure the flow of income.

The state budget - the form of formation and expenditure of a fund of funds sufficient to financially support the tasks and functions of the state and local government; an estimate of income and expenses for a certain period of time, compiled indicating the sources of government revenue and the direction of expenditure of funds.

The state budget is prepared by the government and approved by the highest legislative bodies.

Budget system Russian Federation(RF) consists of three levels:

1. Federal budget and budgets of state extra-budgetary funds;

2. Budgets of the constituent entities of the Russian Federation and budgets of territorial state funds;

3. Local budgets.

The consolidated budget of the Russian Federation draws up budgets consolidated budgets subjects of the Russian Federation. Consolidation of budgets involves combining individual items and excluding mutual transactions and does not involve simple arithmetic addition.

Budget revenues - funds received free of charge and irrevocably in accordance with budget and tax legislation at the disposal of public authorities.

Budget expenses - cash for financial support tasks and functions of the state and local government.

Sources of local government are divided into:

1. Internal sources- loans received from credit institutions V national currency; government loans, carried out by issuing valuable papers on behalf of the Russian Federation, a subject of the Russian Federation and municipality; payments and repayment of the principal amount of debt on received and used loans, on state and municipal securities; budget loans and credits; proceeds from the sale of property; the amount of excess income from expenditures on government stocks and reserves; changes in fund balances in budget accounts.

2. External sources - government loans carried out in foreign currency by issuing securities on behalf of the Russian Federation; loans from foreign states, banks and firms, international financial organizations, attracted by the Russian Federation and its constituent entities.

The main income of the state is tax revenues and non-tax payments, as well as state income from the issue and placement of state local securities and income from the privatization of state property.

If the expenditure portion of the state budget exceeds its revenue portion, a state budget deficit is formed, which is one of the factors in the inflation process and an indicator of crisis preparation public finance. If the revenue side of the budget exceeds its expenditure side, surplus budget.

The main items of federal budget income are:

1. value added tax;

2. income tax;

3. excise taxes;

4. customs fees and duties;

5. non-tax revenues.

Main items of federal budget expenditures:

1. servicing public debt;

2. for national defense;

3. on national sphere;

4. on social sphere;

5. financial assistance from other levels.

The budget surplus is a fairly new phenomenon for the Russian Federation and has persisted for several years. There are serious discussions among economists about the advisability of a state budget surplus in the presence of social problems.

Causes of the state budget deficit:

1. excess of the state’s obligations to society over its capabilities;

2. the state performs functions incompatible with it;

Important indicator the relationship between the state budget deficit, if it is from 1 - 3 to 5% - the state budget is normal, if it is more than 10% it can lead to hyperinflation.

Three factors influence the preparation of the state budget and the size of its deficit:

1. long-term trends in tax revenues and government spending;

2nd stage economic cycle in the country;

3. current government policy.

The main ways of financial deficit of the state budget:

1. monetary emission;

2. issue of loans;

3. increase in tax revenues.

Credit emission is associated with the entry into circulation credit money. Credit money was developed on the basis of the function of money as a means of payment. Previously, promissory notes were drawn up, which later turned into promissory notes. Then banks began to issue their own debentures- banknotes. Then settlement and payment documents and electronic money appeared.

The main purpose of the monetary issue is to meet the needs money turnover the required amount of means of payment in the form of bank account balances.

Credit money is “full-fledged” if its quantity grows along with the growth of economic turnover. The issue of credit money in excess of the needs of economic turnover leads to inflation. This is especially true for government short-term liabilities.

Government loans - credit relations between the state and individuals or legal entities, as a result of which the state receives a certain amount of money for fixed time for an agreed fee.

Loans are divided into loans issued central government and loans issued by local governments.

Based on the location of placement, government loans are divided into internal and external. Domestic loans are issued in national currency and placed within the country. An external loan is concluded in a foreign money market in national or foreign currency.

Based on repayment terms, government loans are divided into current, short-term, medium-term, long-term and perpetual. Current loans are issued for a period from three months to a year, short-term from 1 to 2-3 years, medium-term from 2-3 to 10 years, long-term from 5-10 to 40-50 years.

The most common form of government current debt is Treasury bills, issued for a period of 91 days to provide cash coverage for budget deficits. The issue and redemption of treasury bills is carried out by issuing banks.

Based on the placement method, loans are divided into voluntary and forced. Compulsory loans are issued in wartime. Government loans, credits, guarantees are usually a voluntary transaction. There are bonded and non-bonded government loans.

Bond loans - domestic loans placed on the loan capital market and issued in bonds.

Bond-free loans - government loans from savings banks and external intergovernmental loans are not issued in bonds.

The increase in tax revenues is carried out through basic functions.

Fiscal function - with the help of this function, the financial resources of the state are formed and mobilized for the implementation of general state or targeted state programs.

The regulatory function is expressed in the use of taxes by the state to influence the process of social production.

The stimulating function is implemented through the system of the tax mechanism, as well as provided benefits (tax-free minimum, exemption from taxation of certain elements of an object, tax exemption for individuals or categories of taxpayers, reduction tax rates).

The disincentive function is aimed at establishing, through the tax burden, obstacles to the development of any processes (the introduction of increased customs duties).

The reproduction function is intended to accumulate funds for the restoration of used resources (tax on the reproduction of the mineral resource base).

The administrative (social) function consists of the redistribution of social income between various categories population.

Control function is associated with the organization of taxation and consists in the fact that the state exercises control over the correctness and timeliness tax payments and has the right to receive information from taxpayers to enable it to evaluate the movement of critical financial provisions.

The incentive function is associated with a taxation procedure that reflects the state’s recognition of the special services of certain categories of citizens to the state.

The following methods of increasing taxes to the budget also include:

1. expanding the circle of taxpayers;

2. increasing the number of those objects from which indirect taxes are levied;

3. increase in tax rates for both direct and indirect taxation.

Receipt to the budget - this is part of the centralized financial resources of the state necessary to perform state functions, which provide funds received free of charge and irrevocably. They also form various funds, for example, a health insurance fund.

The main material source of budget revenue is national income. Its growth ensures a constant increase in the volume of state income and state budget revenues. A significant portion of government revenue comes from various shapes property. The state also accumulates part of the income of citizens into its revenues to meet national needs.

The basis of budget revenues is made up of payments mobilized in the form of taxes and fees.

Budget revenues are divided into individual elements :

1. tax and non-tax revenues;

2. receipts from fixed capital;

3. receipt of transfers.

Proceeds from the sale of fixed capital are included:

1. from the sale of state property;

2. from the sale of goods from the state material reserve;

3. from sale land plots;

4. from the sale of non-material assets.

Transfers are also divided into:

1. general transfers;

2. targeted current transfers;

3. targeted transfers for development.

Transfers of a general nature are budget subventions and budget withdrawals. Budget subventions are transfers that are transferred from higher budgets to lower budgets, and budget withdrawals are transfers from lower to higher budgets.

Targeted transfers are transferred for specific purposes and not for intended purposes.

Transfers - is a transfer, movement of funds from others economic objects from one country to another.

Classification of state income.

The composition and especially the structure of state budget revenues in each specific case are strictly individual, depending on the nature, type of state, time, period, and characteristics of socio-economic development.

By socio-economic basis - income coming from: state enterprises and organizations:

1. municipal enterprises and organizations, non-governmental organizations and enterprises;

2. joint ventures, foreign enterprises and organizations operating on the territory of the Russian Federation;

3. citizens.

By territorial basis:

1. federal;

2. regional;

3. local.

By mobilization method- state and municipal revenues are divided into mandatory and voluntary revenues, while most of the budget revenues are considered mandatory; they are irrevocable and free of charge.

By form of education:

1. Tax;

2. Non-tax (for example, fines).

By income recipient:

1. Russian Federation;

2. Sources of formation of the state budget

Budget revenues express economic relations, arising in the process of forming funds of funds, and come to the disposal of authorities at various levels.

The main material source of budget revenue is national income. If it is not enough to cover financial needs, the state attracts national wealth (the totality of material wealth created by the labor of previous and current generations and involved in the process of reproduction of natural resources available to society at a certain point in time).

Nationalization of national income is carried out by the state using different methods. The main methods used by government bodies to redistribute national income and generate budget revenues are taxes, state loan and the issue of money. The relationship between them varies across countries and over time, determined economic situation in the country, the degree of severity of economic, social and other contradictions, the state of finances and financial policy states.

State budget revenues come from three sources:

Tax revenues (federal, regional and local taxes and fees, as well as fines and penalties);

Non-tax revenues;

Income of target budget funds.

Tax revenues account for 84% of the State budget, non-tax revenues – 7%, revenues of targeted budget funds – 9%.

Contributions to government off-budget funds(Pension Fund, Social Insurance Fund, Mandatory health insurance and Employment Fund) do not apply to taxes. Contributions are made for specific purposes; they are returnable and do not go to budget fund.

2.1 Tax revenues and government borrowing

Taxes - obligatory payments levied by the state (central and local authorities) from individuals and legal entities to state and local budgets. They are one of the forms of financial relations that ensure the distribution and redistribution of national income in accordance with economic and social objectives. Most taxes can be classified into one of three groups: Proportional tax is levied as a certain percentage of income, regardless of the amount of this income (for example, 1% in Pension Fund from any earnings). A progressive tax means that high incomes are levied large percentage than from low ones. Income tax is based on this principle. A regressive tax means that lower incomes are charged more high percent, and for high incomes the tax percentage is lower.

For example, the sales tax, like all indirect taxes, places a large burden on persons with low income than for people with high incomes. Therefore, indirect taxes are regressive in nature. Direct and indirect taxes. Progressive taxation associated mainly with direct taxes on income and inheritance. Regressive and proportional taxation are more associated with indirect taxes, such as excise taxes, sales taxes, value added taxes. Depending on the sources of withdrawal, there are the following types of taxes:

Income tax on individuals(by share in the Russian Federation budget 10.6%). Payers of personal income tax in the Russian Federation are individuals, both with and without permanent residence in the Russian Federation (including citizens of foreign states);

Taxes on the profits of enterprises (according to their share in the budget of the Russian Federation 10.6%). Tax payers are all legal entities, but also branches of firms, enterprises and organizations that have a separate account and balance sheet;

Property and inheritance taxes;

Sales taxes, excise taxes (on oil, natural gas, cars, motor gasoline, ethyl alcohol) and customs duties, value added tax (VAT) (budget share 33%).

TO tax revenue federal budget include federal taxes and fees, the list and rates of which are determined by the tax legislation of the Russian Federation, and the proportions of their distribution in the order of budget regulation between budgets of different levels of the budget system of the Russian Federation are approved by the federal law on federal budget for the next one fiscal year for a period of at least three years, subject to a possible increase in the standards of contributions to lower-level budgets for the next financial year. The validity period of long-term standards can be reduced only if changes are made to tax law Russian Federation. Federal budget revenues are also generated through:

Tax on gambling business;

Tax on the purchase of foreign banknotes;

License and registration fees;

Tax on transactions with securities;

Payments for the use of subsoil and land tax;

Other taxes, fees, duties and other payments.

The main revenues of the federal budget are tax revenues, they amount to 93.5%, and about 34% of them are value added tax. It should be noted that a number federal taxes does not go into the federal budget in full; part of it is sent to the budgets of the constituent entities of the Russian Federation and local budgets. the federal law on the federal budget for each year contains a list of regulating and assigned federal taxes and payments of constituent entities of the Russian Federation. For example, Art. 27 of the Federal Law “On the Federal Budget for 2001” it is established that the budgets of the constituent entities of the Russian Federation in 2001 are credited with revenues from the following federal taxes:

Profit tax (income) of enterprises and organizations - at established rates in accordance with current legislation;

VAT on goods (work, services) produced (performed, provided) on the territory of the Russian Federation, with the exception of value added tax on precious metals and precious stones sold from the State Fund precious metals and precious stones of the Russian Federation;

Excise taxes on ethyl alcohol from all types of raw materials, vodka and liquor products, alcohol-containing solutions produced on the territory of the Russian Federation - in the amount of 50 percent of income;

Excise taxes on other goods produced on the territory of the Russian Federation, with the exception of excise taxes on oil (including gas condensate), excise taxes on oil pumping services and excise taxes on natural gas and gasoline;

Automobiles and passenger cars - in the amount of 100 percent of income;

License and registration fees - in accordance with current legislation;

Income tax from individuals - in the amount of 100 percent of income;

Tax on the purchase of foreign banknotes and payment documents denominated in foreign currency - in the amount of 40 percent of income;

User fees natural resources- according to the standards established by current legislation;

Payments for the use of fauna and aquatic biological resources - in the amount of 60 percent of income;

Forest tax - in the amount of 100 percent of income;

User fees water bodies- in the amount of 60 percent of income;

Tax from retail sales- in the amount of 100 percent of income;

Other taxes, fees, duties and other payments subject to credit to the budgets of the constituent entities of the Russian Federation in accordance with the legislation.

Income local budgets, as well as the revenues of the budgets of the subjects of the federation, consist of their own (fixed) and regulatory revenues.

These include:

1. Deductions from federal and regional taxes;

2. Funds from financial support funds for regions;

3. Grants, subventions, subsidies from higher budgets;

4. Funds received from a higher budget through mutual settlements.

Own or assigned revenues are funds belonging to the subject of budget law, that is, they flow in full or in a firmly fixed share on an ongoing basis to the corresponding budget, bypassing higher ones.

Regulatory income includes the entire totality of funds transferred from higher budgets to lower ones in order to regulate (balance) their expenses and income.

The Federal Law on the Federal Budget for each year contains a list of regulating and assigned federal taxes and payments of the constituent entities of the Russian Federation.

Since 1994, Russia began to use funds received from the Regional Financial Support Fund as regulating revenues for the budgets of the constituent entities of the Russian Federation. Financial assistance from this Fund is provided to regions that have received the status of “region in need of support” or “region in particular need of support.”

The status of a “region in need of support” is granted to regions whose per capita budget income in the planned year is less than the average per capita budget income for all regions of the Russian Federation.

The status of a “region in particular need of support” is given to those regions whose budget revenues are less than those predicted for the planned year budget expenditures.

Taking into account these two statuses, the Fund is divided into two parts, from which funds are respectively allocated to regions in need of support and regions in particular need of support. Allocation of funds to the regions from the specified parts Federal Fund financial support for regions according to their status is carried out on the basis of the established share of each region in the total amount of funds for the corresponding part of this income

The advantages of this method of regulation are that funds are allocated to subjects on the basis of a methodology common to all budgets, taking into account budget revenues, the size of the population living in the corresponding territory.

Thanks to this, the allocation of funds to the subjects of the federation is carried out on an objective basis - a common formula for all regions for calculating the allocation of funds from general fund financial support.

The next most important budget income is government loans. The state resorts to this method in case of budget deficits, which are provided for when drawing up the budget for the coming year. As financial tensions intensify in countries and the size of the deficit increases, the government turns to government borrowing. Government loans are classified:

By subjects of loan relations: placed by central and local governments;

Depending on the location: internal and external;

Depending on the request to stock market: market ones, which are freely bought and sold, and non-market ones, which are not subject to circulation on the securities market;

Depending on the repayment period: short-term (circulation period up to a year), medium-term (from 1 to 5 years) and long-term (over 5 years);

By the nature of the debt being paid: winning (lottery-based), interest-bearing and zero-coupon. Short-term government securities are usually issued with a zero coupon; they are sold at a discount, i.e. below cost and repaid at par.

There are two ways to obtain government loans:

Government loans obtained from individuals and legal entities by issuing securities on behalf of the state;

Loans received from central bank and other credit institutions.

An increase in the volume of government credit operations leads to an increase in public debt. State debt closely related to taxes. Its repayment and payment of interest on it are carried out largely through tax payments or new credit operations.

In emergency circumstances, when obtaining government loans proves difficult, the state resorts to issuing paper money - this is the most unpopular method, as it causes growth money supply without appropriate commodity support and leads to an intensification of the inflationary process, which has severe socio-economic consequences.

The totality of state income and expenses in a strictly defined time period, drawn up in the form of a financial document with mandatory indication of sources and expected amounts cash receipts, directions and volumes of their expenditure.

To form a state budget that reflects the needs of the country, subject to financing for their satisfaction from the state treasury, government bodies involved in its preparation examine and approve the expenditure and revenue parts, each of which is a mandatory structural form of the state budget. The state budget consists of the following levels:

federal;
regional;
municipal;
local;
budgets of state extra-budgetary funds.

Structure of budget expenditures

Government expenditures included in the country's budget are formed from the totality of all the needs of the state in a certain time period. Funds from the state treasury are directed to satisfy such national goals and interests as:

Military. Ensuring the security and defense capability of the state.
Economic. Formation of state property, repayment external debt, support for entrepreneurship, replenishment of the state reserve, participation in investment projects, other economic expenses.
Foreign policy. Costs for implementation international activities, participation in international associations, organizations, assemblies, ensuring international agreements, etc.
Social. Providing insurance, pension, targeted and other payments, budgetary allocations for the maintenance of medical, educational, cultural and other social facilities. Costs of formation and operation social policy states.
Expenditures on public administration. They provide for the activities of the president of the country, government bodies and other needs of general government.

Thus, the state budget has three expenditure structures, including departmental, economic and functional. Main financial document The country also includes closed expenditure items, usually used by the Ministry of Defense, but often distributed to the socio-economic sphere.

Budget revenue structure

State revenues represent funds received irrevocably and free of charge in accordance with state legislation. The income portion is formed from:

Tax payments, including taxes and fees on property, on foreign trade, for profit and other areas of activity, duties and deductions.
Non-tax revenues based on income from commercial activities, fines, administrative fees, proceeds from sanctions and other non-tax payments.
Income from capital transactions. Trading operations with land, state reserves, fixed capital.

Government revenues that exceed expenditures form a budget surplus, or, in fact, a surplus of funds. When the expenditure portion turns out to be greater than the revenue portion, a deficit is formed.

Principles of constructing a state budget

In the absolute majority democratic countries The preparation of the state budget is entrusted to the government, its adoption and approval is entrusted to the highest legislative bodies.