A. Zhuravlev

In the system of priorities budget- tax policy Administration efficiency is becoming increasingly important budget revenues as a function of the state and its institutions of power and management. Meanwhile, not only the problem of administrative efficiency, but also the very content of this category has not yet been sufficiently defined in any financial theory, nor in financial and tax legislation. Eliminating these gaps is necessary both for the formation of a normative-instrumental system of administration, and for practice in which a large number of administrative subjects, endowed with certain powers, participate.

IN Tax Code RF it is impossible to find a definition of the concept “administration”. At the same time, in the budget messages of the President of the Russian Federation, great importance is attached to tax administration. For example, in the budget message on fiscal policy in 2008-2010. It is noted that in 2006 a federal law was adopted designed to ensure improved quality and objectivity tax administration, making it less burdensome for taxpayers. As an experimental innovation in accordance with Federal law RF dated December 30, 2006 “On the simplified procedure for declaring income by individuals”, a simplified procedure for declaring income was introduced - payment by individuals of the declaration payment without submitting documents on the types and sources of income.

The effectiveness of tax administration is characterized by the quality, objectivity and burdensomeness of administration. Deciphering the content of these characteristics is necessary to reveal the essence of the effectiveness of improving the management mechanism for the administration of budget revenues. Fiscal administration should be considered as one of the areas for increasing the efficiency of fiscal policy and a way of forming financial resources states. We are introducing the very concept of “budgetary and tax administration” for the first time. Another concept is usually used - “tax administration”, i.e. the activities of tax authorities (in accordance with their powers) to monitor compliance tax legislation Russian Federation organizations and individuals. The goal of tax administration is the most efficient functioning of the tax mechanism and system of tax authorities. We find it meaningful this definition because, firstly, tax administration is interpreted through the activities of financial institutions (tax authorities) and, secondly, tax administration organically interacts and is aimed at the efficiency of the tax mechanism. Thus, tax administration reflects not only the purely administrative and compulsory function of the tax apparatus, but is interpreted as an instrument of state activity and public policy. It is advisable to develop these aspects in the concept of “budgetary and tax administration”.

Fiscal administration is a broader and systemically more diverse concept than tax administration. First, fiscal administration reflects the interaction of the tax category and the budget category ( budget system); secondly, this concept expands the scope of administration to the entire revenue side of budgets, both federal and territorial; thirdly, fiscal administration expands and specifies the target function, since it reflects not only the task of the effective functioning of tax authorities, but also the effective functioning of the entire mechanism for forming the fiscal potential of the state; fourthly, the concept of “budgetary and tax administration” more meaningfully reveals the social orientation of state revenue administration, since taxes and revenues are administered with the aim of forming the state budget as a socio-political and economic institute civil society, expressing its interests in their concentrated, general content. Thus, fiscal administration provides resources for the implementation of the entire range of state functions, including the functions of public administration and regulation, defense and security, development national economy, social functions.

The financial and economic content of fiscal administration is the initial basis for disclosing priorities and, accordingly, the principles of fiscal administration.

The main national priorities of fiscal administration are determined by the conditions of market transformation, economic growth and the need to solve strategic problems of ensuring the country's competitiveness in the context of globalization of economic, financial, trade, demographic, and political relations. To the main national priorities of fiscal administration, taking into account the identified objective conditions and strategic objectives include:

increasing the efficiency of budget and tax administration in the formation of a centralized fund of financial resources accumulated in the state treasury and the municipal budget system of local government;

reducing the scale of tax evasion by business entities of the so-called non-observed economy;

achieving increased stimulating effects of tax policy in relation to law-abiding taxpayers and promoting a general increase in the coordination of the interests of the state and domestic entrepreneurship;

ensuring in the administration process the effective implementation of finance functions, especially control, and, accordingly, the effectiveness of budgetary and tax control at the stage of formation of state resources;

implementation of the social function of taxes in relation to individuals, active assistance to the population in obtaining legally established tax benefits And social deductions from the tax base, taking into account social status, differentiation, property status and income of citizens, new directions of demographic policy;

protection by means and instruments of fiscal administration of the export-import interests of the state, the domestic market, and domestic producers, taking into account the factors and conditions of Russia’s accession to the WTO;

identification and generalization in the process of fiscal administration practice of opportunities and specific recommendations for eliminating shortcomings and improving tax and budgetary and financial legislation in general, the legal mechanism of functioning specific taxes, fees, customs payments, activities of tax authorities, budget revenue administrators, the judicial system.

The study of the problem of budgetary and tax administration allows us to reveal many complex and specific aspects of the activities of tax and financial authorities, government and departmental structures, legislative and executive bodies authorities of the constituent entities of the Federation, local governments.

IN Budget classification Russian Federation contains a new definition - administrators of revenues to the budgets of the Russian Federation (Appendix 11 to the Federal Law "On the Budget Classification of the Russian Federation"). Administrators of revenues to the budgets of the Russian Federation in 2007 are 62 departments, ministries, services, agencies, as well as central bank Russian Federation, General Prosecutor's Office of the Russian Federation, Pension Fund Russian Federation, territorial compulsory funds health insurance etc. Thus, in legal terms, the concept of “administrator of budget revenues” combines both the tax authorities of the Federal tax service, and the executive authorities are fundamentally different functional purpose, but which are also charged with the function of administering budget revenues (for example, the Federal Service for Supervision of Consumer Rights Protection and Human Welfare, the Foreign Intelligence Service of the Russian Federation, the Ministry of Defense of the Russian Federation, etc.). Thus, the Administration of the President of the Russian Federation ( federal agency) administered in 2007 income from the use of federal property located outside the country; income from the transfer of part of the profit remaining after paying taxes and other mandatory payments federal state unitary enterprises.

In development of the legal regulation of revenue administration from January 1, 2008 in new edition The Budget Code of the Russian Federation introduces for the first time the concepts of “administrator of budget revenues”, “chief administrator of budget revenues”, “administrator and chief administrator of sources of financing the budget deficit”. It should be noted that the system of budget revenue administrators includes not only state authorities and local self-government, but also budgetary institutions that, in accordance with the legislation of the Russian Federation, exercise control over the correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and making decisions on return (offset) of overpaid (collected) payments, penalties and fines on them, which are the income of the budgets of the country's budget system.

In Russian market conditions regulatory inclusion budgetary institutions in the system of administrators of budget revenues and expenses has important. Some of these institutions are the most significant budgetary institutions of science, education, culture, health care and funds mass media, therefore, they have the powers of chief administrators and are simply in charge of budget revenue administrators. These most significant institutions are the main administrators of budget revenues and the main managers budget funds, and the main network of budgetary institutions - to the administrators of budget revenues. The Federal Law “On the Federal Budget for 2008” approved Moscow State University. M.V. Lomonosov, Russian Academy of Agricultural Sciences, Siberian Branch of the Russian Academy of Sciences, Russian Academy of Arts, Russian Academy of Education, State Hermitage and other leading institutions of science, culture, education. At the same time, budgetary institutions are simultaneously administrators of revenues and managers of expenditures of budgetary funds. Obtaining the status of administrators of budget revenues by budgetary institutions is of great importance, since in market conditions most budgetary institutions of science, culture, education and health care have income from extrabudgetary activities through the provision of paid services, under contracts for the rental of state and municipal property.

In this regard, budgetary institutions, including a large network municipal institutions, responsibility is assigned for the administration of these revenues and their use in accordance with budget legislation. Thus, the Federal Law “On Federal Budgets for 2008-2010” stipulates that funds in the currency of the Russian Federation received by federal budgetary institutions from income-generating activities are accounted for in personal accounts opened by them in the territorial bodies of the Federal Treasury, and are spent by federal budgetary institutions. institutions in accordance with general permits (authorizations) issued by the main managers (managers) of federal budget funds in the manner established by the Ministry of Finance of the Russian Federation, and estimates of income and expenses for income-generating activities, approved in the manner determined by the main managers of federal budget funds within the limits of fund balances on their personal accounts. Funds received from income-generating activities cannot be directed by federal budgetary institutions to the creation of other organizations, the purchase valuable papers and placed on deposits with credit institutions.

In some industry institutions social sphere(education, science, children's institutions) extra-budgetary sources provide up to 80% of the expenses of budgetary institutions, which indicates the importance of administering this type of budget system income. In order to increase the efficiency of budgetary tax administration of income of budgetary institutions from entrepreneurial and other extra-budgetary activities, it is necessary to strengthen the methodological support for the activities of budgetary institutions as administrators of income, to determine their control functions and responsibility, which necessitates making appropriate amendments to budget and tax legislation.

The efficiency of administering revenues of the budget system depends on the need for interaction between all bodies and participants budget process - tax inspectorates, Ministry of Internal Affairs, customs authorities, courts, prosecutor's office. So, in Arbitration Court Tax affairs of all are concentrated in Moscow largest companies registered with specialized interregional tax inspectorates. In Moscow, according to experts, there is a kind of central tax court for the whole country. This facilitates the discussion of the proposal to separate a special judicial system from the general arbitration system for civil cases, which would deal only with cases of tax disputes and violations of tax legislation.

Increasing the efficiency of administering budget revenues is carried out both on the scale of the system of revenue administrators and in the local aspect, at the level of individual tax inspectorates, authorities of the constituent entities of the Federation, municipalities, and budgetary institutions.

The leading institution developing and applying innovations in the administration of tax budget revenues is the Federal Tax Service. In accordance with the Decree of the Government of the Russian Federation of September 30, 2004 “On approval of the regulations on the Federal Tax Service”, it is federal body executive power, exercising the functions of control and supervision over compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of taxes and fees entered into the relevant budget, in cases provided for by law countries, as well as the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products, as well as the functions of an agent exchange control within the competence of the tax authorities.

The Federal Tax Service is the authorized federal executive body carrying out state registration legal entities, individuals as individual entrepreneurs and peasant (farm) households, as well as the authorized federal executive body, which ensures the representation in bankruptcy cases and in bankruptcy procedures of claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations.

According to reporting data, the Federal Tax Service mobilizes about 70% of revenues consolidated budget, 60% - of the federal budget, as well as almost all revenues to state extra-budgetary funds.

Modern directions for improving the administration of budget revenues, which the Federal Tax Service will implement, are:

transition from conducting “total” tax control to the concept of risk management, namely identifying both types of activities and taxpayers that may become categories of increased risk of committing tax offenses;

creation of a powerful information and analytical apparatus of tax authorities (information resources, analytical, methodological and software And organizational structures), capable of researching and analyzing various types of information received by tax authorities with minimal involvement of taxpayers in tax procedures, ensuring the formation of signal information and implementing decision support procedures;

improvement of probabilistic forecasting functions tax base certain taxpayers and revenues from taxes and fees based on integrated information resources comprehensive tax information;

activity monitoring and tax obligations largest and main taxpayers, including organizations in the field of natural monopolies, based on formalized results of automated tax control and a system for planning, organizing and conducting one-time tax audits, synchronized across all links tax system and including verification of both parent entities and vertically integrated groups;

fulfillment of the requirements of the legislation on taxes and fees in terms of implementing the functions of desk and field tax audits, implementation of measures to ensure the functioning of desk and field control (organizational, methodological, information, software and technical);

stimulation of subjects entrepreneurial activity to the use of contactless methods of presenting documents for state registration with the exception of further opportunities direct submission of documents for state registration. This will make it possible to minimize direct contacts with applicants, optimize the work of registration departments of tax authorities, and also increase the number of tax authorities involved in analyzing submitted documents for state registration, conducting control activities, both at the stage of state registration and after the implementation of registration procedures;

increasing tax awareness of business entities and citizens, expanding the range of services provided by tax authorities, including taxpayers. Introduction in all subjects of the Federation of technology for organizing taxpayer access to personal data of information resources of tax authorities and technology for contactless reconciliation of settlements with the budget, which will eliminate complaints about the work of tax authorities and reduce the number of lawsuits from taxpayers, improve information work on tax legislation issues and, as a result, increase the share of taxpayers who satisfactorily assess the quality of tax administration.

The general direction for improving the administration of budget system revenues is determined by the Ministry of Finance of the Russian Federation, which is in charge of the Federal Tax Service and Federal Treasury. In the "Report on results and main activities for 2008-2010." (October 2007) The Ministry of Finance of the Russian Federation determined that the administration tax payments should be based on minimizing the associated costs of the economy through improving tax accounting and reporting, eliminating uncertainty, gaps and internal contradictions in tax legislation, regulation, increasing transparency, simplifying procedures for interaction between taxpayers and tax authorities. The solution to the problem of increasing tax collection is ensured by both the regulation of the tax system and the administration of tax relations.

The regulatory detail of the Ministry of Finance of the Russian Federation in solving the problem of increasing tax collection will be aimed at eliminating gaps that create opportunities for tax evasion, reducing risks associated with ambiguous interpretation of tax legislation, and clearly delineating legitimate practices tax optimization from cases of illegal tax evasion, convergence of tax and accounting, bringing the tax base specified in taxpayer declarations closer to the tax base calculated according to the level of economic activity, simplifying the procedure for state registration of organizations and individual entrepreneurs.

The Ministry of Finance of the Russian Federation has determined the functions of administration of the Federal Tax Service in accordance with its powers established by the legislation of the Russian Federation. At the same time, an important innovation introduced in 2008 is the exercise by the Federal Tax Service of the powers of the chief administrator of budget revenues not only of the federal budget, but also of regional and local budgets.

To others current direction increasing the efficiency of administration of budget revenues, which is under the control of the Ministry of Finance of the Russian Federation and its subordinates federal services, is to ensure an economically justified tax burden. This is solved by the stability of tax legislation, the predictability and openness of preparing proposals for its improvement, the participation of the Ministry of Finance of the Russian Federation in the preparation of draft federal laws and government regulations on tax policy and tax administration, coordination of the activities of departments and services of the economic block, analysis and forecasting of the tax burden on the functioning of sectors of the economy. At the same time, it is necessary to reduce costs associated with tax administration and the uncertainty of interpretation of tax legislation. Tax administration should not be a barrier to the development of entrepreneurial activity. The end result of solving this problem should be an increase in the proportion of taxpayers who positively assess the work of the tax authorities.

At the same time, the regulatory and administrative activities of the Ministry of Finance of the Russian Federation and the Federal Tax Service are focused directly on economic entities. Based on this, survey results can be used as indicators for achieving the goal, in particular, an increase by 10 percentage points by 2010 in the share of taxpayers who satisfactorily assess tax regulation and administration.

Increasing the efficiency of fiscal administration is facilitated by the formation of a more favorable macroeconomic climate in the country: overcoming the payment crisis, reducing the inflation rate, increasing the saturation of economic turnover money supply from 12.5% ​​of GDP in 2005 to 30% of GDP in 2007, weakening the negative impact of the tax system on the economic growth and investment activity, the gradual development of financial and legal instruments that facilitate the legalization of income of entrepreneurs and payments wages without a "black cash register", etc.

Specific directions for increasing the efficiency of fiscal administration are developed and implemented in relation to individual taxes and in their interrelation and dependence in order to increase revenue potential and optimize the tax burden on the economy, taking into account industry specifics. Thus, the rate of industrial development is lower by 2-3% of the total GDP growth However, it is industry that provides 55% of all tax payments to the country's budget system.

The value added tax mechanism stimulates the export of strategic goods (oil, gas, petroleum products, fertilizers, timber), since a zero tax rate is applied through VAT reimbursement from the budget. In 2006, the total amount of refunds amounted to 706 billion rubles, the total amount of VAT accrued on declarations was 1452.4 billion rubles. In our opinion, we should support the proposal of a number of scientists to refuse incentives using zero rate VAT on absolutely competitive goods, which include energy resources. This will also make it possible to equalize the interest of producers in more fully saturating the domestic market and curb inflationary trends.

There are, including at the regulatory and legislative level, unresolved issues with the administration of excise taxes on products of the wine and vodka industry; regulation of internal transfer pricing in large holdings and natural monopolies; distribution of tax revenues between the constituent entities of the Federation, municipalities, taking into account the factor of territorial registration of taxpayers, etc.

Fiscal administration has thus become real instrument implementation of budget and tax policies. It helps to increase the competitiveness of the national economy.

The experience of the last decade at all levels of Russian financial system on adaptation to negative external factors that have had serious impact on the country's economy, determined the importance and relevance of work to implement a balanced budget policy, introduce mechanisms to increase the sustainability and stability of the budget system. The article discusses approaches to ensuring a balanced budget for the capital 1.

Anastasia Vladimirovna ZHUZHINA, department advisor economic analysis and ensuring openness of the budget of the management of economic analysis and long-term budget forecasting Department of Finance of the City of Moscow

Since 2008, the Government of the Russian Federation has been actively working to ensure the balance and sustainability of the budgets of the country's budget system and improve the quality of public finance management. The importance of these measures has been repeatedly emphasized in the Budget Messages of the President of the Russian Federation to the Federal Assembly.

The budgetary policy currently being pursued by federal and regional financial authorities has made it possible to significantly mitigate the impact of the main negative consequences of the global economic crisis 2008 and overcome the most acute phase of the sharp change in the external economic and political environment in 2014. Despite this, the formation last year of the federal and regional budgets for the next budget cycle took place in the context of ongoing adaptation Russian economy to changed conditions and in a situation in which it was necessary to take additional measures to ensure the balance of budgets at all levels of the budget system.

In 2012–2015, the Moscow government formed the budget at low rates of revenue growth, which was also due to changes in federal tax legislation ( picture 1). In conditions of low income growth rates, consistent work was carried out to increase the revenue potential of the budget and improve efficiency budget expenditures, volume reduction government debt, improving the system of interbudgetary relations.

Currently, the capital's budget system is exposed to external factors less than five years ago. As a result, Moscow approached the 2017–2019 budget cycle sufficiently prepared, with an accumulated margin of safety ( figure 2).

Priorities of Moscow's budget policy

The basis for the formation of the Moscow budget for 2017 and the planning period of 2018 and 2019, as in previous periods, the following priorities are laid down:

1. Ensuring the sustainability and stability of the budget system.

Mobilization measures can be identified income, which not only provide a positive effect from a fiscal point of view, but also contribute to the creation of positive structural changes and removing barriers to ensure consistent momentum economic development, including by stimulating investment and innovation activity of business entities.

Increasing the diversification of revenue sources makes it possible to increase the sustainability of the city budget and ensure its independence from external factors. The qualitative changes that have occurred have allowed sectoral structure Budget revenues will become more uniform. If back in 2011 more than 18% total amount tax revenue formed organizations oil and gas sector, then at the end of 2016 their contribution to the total volume of tax revenues of the budget did not exceed 4%.

The development of the revenue potential of the Moscow budget is also ensured by improving the city’s tax system. The emphasis is on strengthening the role of regional and local taxes in the formation of the revenue side of the capital's budget.

The main tool for increasing efficiency expenses It is still the use of a program-targeted method of managing budget funds when forming a budget, which increases the responsibility and interest in the rational use of resources of executors of state programs of the city ( figure 3). In addition, conservation measures continue to be implemented debt load to the Moscow budget at a safe level within the limits that allow timely and full fulfillment of accepted obligations. The main priority in the field of government borrowing of the capital for 2017 and the planning period of 2018 and 2019 remains the unconditional servicing and repayment of debt obligations ( figure 4).

2. The priority of social expenditures is to ensure the fulfillment of all existing and accepted obligations.

Allocations for social support of citizens and the provision of socially significant services in the field of education, healthcare, culture and sports, as before, account for more than half (more precisely, 54% in 2017) of budget expenditures, which makes it possible to provide funding for all existing measures social support city ​​residents ( Figure 5).

Additional support for certain categories of citizens is provided (taking into account a targeted approach). In particular, in connection with the start of implementation regional program overhaul common property V apartment buildings measures to support citizens in paying for housing and communal services have been strengthened.

In the social sphere, measures will be continued to implement the May decrees of the President of the Russian Federation.

3. City development and maintenance high share investments in the budget.

A quarter of the total budget expenditures is planned to be used to finance targeted investment program, that is, for the development of transport, utilities, engineering infrastructure, construction of objects of social significance. This will help create comfortable living conditions for Muscovites and develop the city’s economy.

4. Improving inter-budgetary relations with intra-city municipalities.

5. Ensuring transparency and openness of the budget process.

The Moscow Government ensures the relevance, transparency, reliability and completeness of the data published daily on the Moscow Government portal “Open Budget of the City of Moscow”. The information posted on it is a showcase of data on the city’s public finances, generated in the “Moscow Electronic Budget” system, which in turn has become indispensable for city authorities, a constantly developing and improving tool for managing city finances.

Ensuring budget balance during execution

In order to achieve the main goals and comply with the priorities defined in the Main Directions of Budget Policy for 2017 and the planning period of 2018 and 2019, in the city of Moscow, as in previous periods, a consistent solution of tasks is carried out on an ongoing basis to improve the quality of management of the budget process, in including taking into account the following activities, a number of which can already be noted as positive examples of implementation.

I. In terms of ensuring the sustainability of the budget of the city of Moscow:

improving the system for assessing the impact of socio-economic development trends on the budget system of the city of Moscow;

conformity assessment of accepted expenditure obligations the income potential of the city of Moscow in the long term;

identifying sources of income potential growth, as well as priority areas increasing the efficiency of budget expenditures;

assessment of the safe level of deficit and public debt of the city of Moscow, preventing the emergence of risks for the sustainability of the budget system throughout the entire forecast period.

II. In terms of improving the quality of revenue administration:

improving the quality of budget revenue planning for the city of Moscow (reducing the deviation of actual revenue performance from the plan) in conditions of high uncertainty and lack of sustainability of forecast estimates of the socio-economic development of the Russian Federation;

collaboration with revenue administrators to improve revenue forecasting techniques. In Moscow, a procedure has been implemented for the formation, coordination with the financial authority and approval by the chief revenue administrators of forecasting methods in an electronic, legally significant form in the automatic city finance management system;

improvement of Moscow tax legislation.

In this part, we can note the positive experience of introducing a trade tax in Moscow in 2015 in order to equalize the tax burden of retail facilities and bring them out of the shadows trading activities. Trade fee administration process, including generation, processing and transmission tax authorities information about objects of trade, has demonstrated its effectiveness in practice. The trade tax administration system in Moscow is built taking into account an understanding of the needs and requirements of the business community. It includes a number of consistent measures that encourage payment.

At the same time, changes have been made to the legislation of the city of Moscow, which provide for a wide range of benefits for paying the fee.

Further work in the area of ​​taxation of trade taxes will be focused on improving the process of its administration. In addition, explanatory work will continue with the business community on the rules of payment and the procedure for receiving benefits, as well as the need to submit notifications on the trade tax.

III. In terms of increasing cost efficiency:

continuation of work on linking the goals and objectives of state programs with their financial support;

continuation of implementation and bringing to full coverage of the budget expenditures by justifications for budgetary appropriations (hereinafter - OBAS), including the formation of the GRBS of additional needs for budget funds (OBAS began to be fully implemented in the budget process of the city of Moscow in 2014);

increasing the efficiency of the provision of public services, including in terms of reducing the volume of funds distributed between institutions using individual coefficients, and a complete transition to uniform standards for services;

automation of services that ensure the implementation of work on the approval of the financial and financial documents of institutions, government tasks and monitoring their implementation, analysis of reporting on the results of activities;

improving the quality and scope of validity, as well as the analysis of the volume of funds received by budgetary and autonomous institutions from leasing assigned to them real estate, in order to exclude cases when property leased out is maintained at the expense of the city budget.

IV. Regarding the organization of interbudgetary relations:

increasing the level of development federal funds by improving processes for coordination, monitoring and resolving legal and methodological issues;

ensuring the balance of local budgets;

increasing the efficiency of providing targeted interbudgetary transfers.

It is necessary to note the positive experience of 2016 in combining five separate transfers to local budgets into one subsidy in the field of education, which significantly increased flexibility in the use of funds and reduced administrative costs.

In addition, in order to increase the predictability of local budget indicators and ensure the rhythm of their execution, the share of transfers distributed to the budgets of intra-city municipalities (hereinafter referred to as IMO) by the city budget law has been increased (2015 - 20%; 2017 - more than 90%);

strengthening financial discipline in intra-city municipalities, creating incentives to improve the quality of budget process management at the WMO level.

As part of this area, monitoring of the quality of the budget process at the municipal level has been carried out on an annual basis since 2015;

providing intracity municipalities methodological assistance in order to exclude cases of violation of the requirements of budget legislation.

V. Regarding the introduction of modern treasury technologies:

improvement of automation electronic exchange payment documents through the “bank-client” system;

improving the quality of cash planning by assessing the compliance of the cash plan with the volumes of accepted budget obligations.

As an example, we can consider a situation in which, before 2015, the registration of budget obligations arising from government contracts and agreements for the provision of subsidies to budgetary and autonomous institutions, was carried out by the city treasury when submitting documents on paper. In some cases, such documents were presented several months after signing. This created significant risks of incurring liabilities in excess of available funds limits.

Currently, these threats are completely eliminated: contract obligations are automatically recorded in the treasury based on information about the contract when it was concluded in Unified system city ​​bidding (EAIST), and signed agreements for the provision of subsidies to institutions are automatically downloaded from the city “Electronic Budget” system;

improvement of the “Moscow Electronic Budget” system, in which almost all stages of the budget process are automated, since within the framework of organizing the city budget process, solutions to essentially all tasks are based on modern information technologies.

Results achieved

In conditions of external economic uncertainty, the set of measures implemented in Moscow makes it possible to ensure the sustainability and stability of the budget system both in the short and medium term while maintaining a high social standard and unconditional fulfillment of accepted social obligations to the population.

Balancing the city budget is achieved not through increasing the tax and debt burden, but through a detailed economic analysis of the situation when accepting new spending obligations. Limiting unjustified growth and optimizing current budget expenditures, ensuring stable sources of income, including in the long term, and increasing the tax potential of the Moscow budget also play an important role.

Thus, a stable budget policy has a direct impact on the socio-economic development of Moscow, including in terms of increasing the competitiveness and transparency of city orders, reducing the volume of the shadow sector, improving investment climate and attracting investment in real sector economy.

Fiscal policy: long-term sustainability and structural transformation of the economy

In 2016, the budget continued to be adjusted to the new external reality, while the adaptation of the budget was smooth, which made it possible to mitigate the painful transition period for the least protected segments of the population and the most affected sectors of the economy. Progress: started in 2013–2014 with a budget-balancing oil price of $105 per barrel, in 2016 it was already about $71 per barrel. (Most largest countries In the Middle East, for example, the budget-balancing oil price remains around $100 per barrel—reserves are quickly dwindling; the situation is obviously unsustainable.)

Fiscal policy for 2017–2019 was formed based on the need, on the one hand, to ensure macroeconomic balance, conducive to economic growth due to effective investments, and on the other hand - help eliminate existing imbalances and obstacles to development.

Main fundamental features of budget policy:

1.Return to three-year planning in the 2017–2019 cycle is very important, since medium-term guidelines increase the predictability of business conditions and reduce investment uncertainty.

2.The 2017–2019 budget will allow reduce the economy's dependence on oil volatility– the smooth pace of consolidation will ensure a reduction in the balancing price of oil to 45 US dollars at the end of 2019 (105 in 2013–2014, 71 in 2016). Thus, in 2017–2019 we are moving towards ensuring macroeconomic equilibrium with low inflation and real interest rates and the low susceptibility of domestic economic conditions to oil price volatility.

3. The three-year budget creates the basis for building budget policy in accordance with new fundamental long-term principles. Such principles, following which will radically reduce the influence of fluctuations oil prices on domestic economic indicators - the dynamics of output (GDP), inflation, government spending, employment and real income of the population, as well as the structure of relative prices (the real effective exchange rate of the ruble). That is, all those variables that are used when making investment decisions; budget rules and there is a basis without which economic diversification cannot occur.

4. The stability of the budget system will be achieved through improving the administration of existing taxes, increasing the return on state assets, optimizing expenses, as well as implementing structural reforms in both the expenditure and revenue parts of the budget. Thus, fiscal consolidation measures not only provide a positive effect from a fiscal point of view, but also help create positive structural changes and remove obstacles to expanding the potential of the economy.

Improving the quality of administration of budget system revenues and business conditions

1.Qualitative changes in the administration of revenue receipts. The main goal is to increase tax collection and reduce the administrative burden for bona fide businesses, and the main approach is to maintain a balance between administrative and incentive measures, in which an increase in the burden and risks of conducting gray practices occurs against the backdrop of lower costs for bona fide businesses. Behind last years It has already been possible to achieve serious progress in terms of domestic VAT collection.

In 2016:

1.1.As part of improving regulation alcohol market The implementation of the Unified State Automated Information System (EGAIS) system and the strengthening of administrative measures have already made it possible to achieve results: after many years of decline since the beginning of 2016, the growth in excise tax revenues on strong alcohol reached 28.4% with a comparable increase in production in the legal segment of the market. Within the framework of the 2017–2019 budget, additional incentives were created, namely: partial distribution of excise tax revenues between regions in proportion to sales volumes in the Unified State Automated Information System (USAIS) system (and not production volumes), which is intended to stimulate regional authorities to strengthen control over illegal alcohol trafficking.

1.2.Introduction of various mechanisms/technologies for traceability of taxpayer transactions is becoming widespread in other segments of the economy. Thus, the introduction of a traceability system for fur goods last year led to an increase in the legal turnover of these products several times.

1.3. Regarding work customs service, the main task is to ensure the impossibility of selling goods imported from abroad on the territory of the country without paying VAT and customs duties and fees in in full. This is not so much a question of increasing budget revenues as ensuring fair competition conditions - in in this case Russian and foreign manufacturers. Implementation of the integration project has begun information systems and risk management systems of the federal tax and customs services. The implementation of these and other measures allows us to count on a positive effect on the collection of duties and fees in 2017–2018.

1.4.According to the adopted legislation, full retail coverage should be ensured in 2018 trading network cash register equipment that provides online data transfer to the Federal Tax Service servers. This will allow you to receive information about everyone retail sales in the country and reduce the volume of shadow trafficking.

2.The Action Plan (“road map”) for improving the administration of budget system revenues and increasing the efficiency of work with revenue receivables.

2.1. A number of measures are provided to simplify and encourage voluntary payment of payments to the budget. In particular, the possibility of paying taxes by third parties has been implemented, and the practice of providing discounts for prompt payment of fines is expanding.

2.2. An important role is assigned to improving information interaction. A pilot project for electronic notification of fines in Moscow and the region has been implemented, and the problem of incorrectly specifying details when paying through banks has been resolved.

2.3. Work has been carried out to resolve the issues of writing off debts that cannot be collected; the relevant procedures have now been approved by all administrators in accordance with the requirements of the Government.

3. An action plan (“road map”) for systematization of mandatory non-tax payments and the formation of a unified list of non-tax payments.

3.1. Expansion of requirements for regulations, establishing and regulating non-tax payments received by the budget. A corresponding draft amendment to the Budget Code has been prepared; the main task is to make the system as predictable and transparent as possible for business.

3.2. A complete inventory of mandatory payments received by budgetary and autonomous institutions will be carried out. Based on the results of creating such a register of non-tax payments, approaches to their further regulation will be developed together with the business community.

4. Work is underway to determine approaches to assessing the effectiveness of tax and non-tax expenses and their impact on economic growth. An assessment of the volume of tax and non-tax expenses in 2014–2019 has been prepared. It is proposed to fix regulatory framework, which defines this concept, and also provides for the approval of a clear list of tax and non-tax expenses and general requirements and approaches to assessing their effectiveness, taking into account the program principle.

5. As part of the implementation of the Action Plan to counter the erosion of the tax base and the removal of profits from taxation, the Government of the Russian Federation signed on December 7, 2016. The automatic exchange of information under this Agreement is planned to begin in 2018.

Improving the efficiency of budget expenditure management

In order to increase the operational efficiency of using budget funds, a number of (legislative) decisions were adopted in 2016 aimed at:

reduction of accounts receivable, optimization of spending budget funds, including:

the use of the mechanism has been expanded treasury support government contracts worth over 100 million rubles, the terms of which provide for advance payments; agreements on the provision from the federal budget of the main number of subsidies and budget investments to legal entities (with the exception of subsidies provided in order to reimburse actual costs incurred);

an implementation experiment was carried out treasury letter of credit– a special form of payment under a government contract, according to which the financial company, on behalf of the state customer, pays the contractor of the government contract a certain amount for the goods supplied only after the contractor submits documents confirming the fact of delivery of goods;

a mechanism has been launched for providing interbudgetary transfers with special purpose based on documented actual need;

the principle of redistribution of budget allocations for capital construction projects was introduced in the absence of design and estimate documentation;

a transition has been made to quantitative, price and quality (acceptable consumer properties) rationing in government procurement, incl. implying the exclusion of purchases with excessive consumer properties;

changes were made in accounting for budgetary obligations aimed at risk reduction non-payment or late payment of concluded contracts;

increasing the efficiency of budget investments:

a draft amendment to the Budget Code was introduced into the State Duma, aimed at creating conditions for the transition from providing state corporations and state-owned companies with property contributions to other mechanisms for (co)financing construction projects from the budget;

requirements have been developed for state corporations and state-owned companies to transfer part of the income from investing temporarily available funds.

As part of creating conditions for the development and widespread dissemination of the practice of proactive budgeting and support for local initiatives in Russian regions the first Operational Guide to Initiative Budgeting Practices was developed and published using the example of the Program World Bank to support local initiatives, the draft Concept for the development and regulation of initiative budgeting in the constituent entities of the Federation was approved.

As part of increasing budget literacy of the population in Russia developed training and metodology complex to improve budget literacy for high school students, in three regions of the Federation (31 schools) from September to December 2016, a pilot test of the course “Budget Literacy for High School Students” was carried out.

Meeting the budget's needs for borrowed resources and developing financial markets

1. In 2016, the government internal borrowing program, increased to 500.0 billion rubles, was fully implemented. The gross volume of funds raised through the issue of OFZ amounted to 999.5 billion rubles, with the redemption of government securities in the amount of 499.5 billion rubles. At the same time, the Russian Ministry of Finance diversified the supply of debt instruments both by type and maturity.

2. As a result, the structure of OFZs placed in 2016 by type of bonds is as follows: OFZs with constant coupon income– 61%, OFZ with variable coupon yield – 38%, OFZ with indexed par value – about 1%. The share of medium-term OFZs (from 5 to 10 years) in the total placement volume for the past part of the year was 41%, and long-term (from 10 years) – 30%.

3. In 2016 it was carried out exchange of low-liquid OFZ with debt amortization with an aggregate nominal value of 63.7 billion rubles on OFZ-PD with an aggregate nominal value of 56.4 billion rubles. Compared to 2015, an innovation was the implementation of exchange at auction, i.e. on a competitive basis. As a result of the exchange, the state internal debt of the Russian Federation was reduced by 7.4 billion rubles.

4. In 2016, the program of government external borrowings was fully implemented. Two tranches of 10-year Eurobonds maturing in 2026 were successfully placed in a total volume of 3.0 billion US dollars with a yield of 4.75 and 3.90%, respectively. For the first time, a fundamentally new placement structure was tested, based on the national market infrastructure (serve new release Eurobonds will be issued for the first time Russian organization– National settlement depository, which has the status of a central depository in the Russian Federation).

5. In the first quarter of 2017 it is planned to implement debut issue of new government bonds aimed exclusively at Russian individuals. The main purpose of releasing these tools is to increase financial literacy population, fostering a culture of saving and investing funds by citizens.

Confirmation of the effectiveness of efforts to create infrastructure financial market, which meets international standards, is the successful placement on the Moscow Exchange of a block of shares of AK Alrosa (PJSC) and ten-year Eurobonds of the Russian Federation, while even under the conditions of current international sanctions, the main volume of placements fell on foreign investors.

Improving interbudgetary relations

The second stage has been implemented inventory of expenditure powers state authorities of the constituent entities of the Russian Federation and local governments.

The results obtained, starting with the distribution for 2017, are used when providing subsidies to equalize the budgetary security of the subjects.

As part of the task of equalization of budgetary security a decision was made to centralize 1 percentage point of corporate income tax, as well as 5% of contributions from the PSA. Additional federal budget revenues will be used to provide additional financial assistance to the least affluent regions, as well as to provide incentive grants based on the development of the tax potential of the territories to the most dynamically developing regions.

Work continued on increasing the efficiency of providing interbudgetary subsidies, tightening the responsibility of federal authorities and regions for ineffective planning and use of federal budget funds.

In 2016, innovations were implemented aimed at increasing the efficiency of providing interbudgetary subsidies. Provisions regarding the return of subsidies in the event of failure to achieve established performance indicators, as well as failure to meet construction schedules, have come into full force.

Consolidation of subsidies, expanding the areas of their use for the regions, reducing the number of other interbudgetary transfers.

The deadlines for the distribution of subsidies have been tightened - February 1, 2017, for the conclusion of agreements - March 1, 2017. If all subsidy agreements have not been concluded by this time, the corresponding budget allocations will be subject to reallocation.

The consolidation measures taken made it possible to reduce the number of subsidies provided for by the draft federal law “On the federal budget for 2017 and for the planning period of 2018 and 2019” (taking into account the prepared amendments to the second reading) to 65 subsidies, which is 31.6% less a similar indicator provided for by the Federal Law of December 14, 2016 No. 359-FZ “On the Federal Budget for 2016”.

Development programs to improve regional finances.

Recovery programs have been approved by 15 regions with the highest levels of debt obligations.

Reducing the debt burden regions.

In 2016, the public debt of the constituent entities of the Federation increased by 34.6 billion rubles, or 1.5%, and amounted to 2,353.2 billion rubles. At the same time, the level of debt burden of the constituent entities of the Federation for the corresponding period decreased by 2.7% - from 36.5 to 33.8%.

The volume of government debt of the regions on market borrowings over the same period decreased by 132.2 billion rubles, or by 9.5%, amounting to 53.8% of the total debt, with a decrease of 6.5% compared to the share as of January 1, 2016 .

In the next three years, the provision of budget loans to the budgets of the constituent entities of the Federation will continue: in 2017–2018, it is planned to provide 200 billion rubles annually, in 2019 – 50 billion rubles. At the same time, the terms of provision will increase from 3 to 5 years.

DESCRIPTION:

Construction of a revenue administration system based on a unified methodological basis.

Determining the principles of regulation and increasing the efficiency of administration of non-tax payments.

EXPECTED RESULT:

Reducing the share of the “shadow” sector and creating conditions for fair competition.

Increased tax collection and improved business conditions.

Increased predictability of business conditions.

Increasing user confidence in financial information about economic entities.

CURRENT SITUATION AND FUTURE SOLUTION:

Taxes, fees and insurance premiums. The experience of introducing new administration technologies (ASK-VAT 2, on-line cash register, EGAIS, marking) clearly demonstrates the significant potential for expanding the tax base and increasing revenue receipts without increasing the tax burden.

In 2017, activities are planned aimed at (1) whitewashing the alcohol and tobacco market, (2) improving administration and increasing the collection of customs payments and domestic VAT, including through the integration of the information systems of the Federal Tax Service and the Federal Customs Service, and the adjustment of their risk management systems taking into account new information about foreign trade participants, (3) improving administration and increasing the collection of insurance premiums, (4) extending the labeling and traceability system to separate categories goods, (5) creating conditions for the introduction of online transmission of data on retail sales to tax authorities; (6) introduction into customs legislation of norms aimed at simplifying customs procedures.

Non-tax payments. In terms of non-tax revenues of the budget system, as part of the implementation of the road map measures to improve the efficiency of administration of non-tax payments, it is necessary to develop approaches to regulating the principles of establishing and changing non-tax payments. This will, on the one hand, make the payment system more transparent and simpler for business, and on the other, increase collection rates.

Key management tasks accounts receivable for income: improving administration mechanisms and information interaction, encouraging prompt payment of payments and measures to prevent violations. Settlement of certain issues of writing off bad debts.

In order to increase user confidence in financial information about economic entities it is planned to ensure the application of IFRS principles in the leasing industry, improve the quality of the procedure for assessing the applicability of IFRS on the territory of the Russian Federation, and strengthen the requirements for independence audit organizations and auditors in accordance with internationally recognized principles and standards, improve the system external control quality of work of audit organizations.