Budgetary regulation is the order of distribution of incomes of the state budget. Budget Code of the Russian Federation

сложный процесс, связанный с преодолением разного рода проблем. Budgetary regulation is a complex process, connected with overcoming various kinds of problems. Among them are organizational, economic, psychological and other difficulties. находится в стадии реформирования. Today the system of budgetary regulation is in the stage of reforming. At the present stage, the theoretical development of further activities is needed, the formulation of practical recommendations for their improvement and optimization. . Let us further consider what the state budget regulation is .

general characteristics

As a key feature of the budget system of the state in terms of law and in terms of economic content is its integrity. You can not regard any of its level as a priority in relation to others. Each of them has its own special role. Any element is indispensable in a single mechanism of monetary support for the functioning of the state. However, in modern conditions, priority is increasingly being given to the federal budget. Scientific and political interest is attached to it. A little less attention is paid to regional financial funds.

Problems

комплекс мероприятий, направленных на достижение финансовой сбалансированности и стабильности в государстве. Budgetary regulation is a set of measures aimed at achieving financial balance and stability in the state. Its effectiveness depends largely on the level of scientific, methodological and legal support. Important is the accounting of foreign practices, the optimality of the organization of stages, the success of social and economic development of the country as a whole. как выше говорилось, весьма проблемная сфера. Budget regulation is, as mentioned above, a very problematic area. Difficulties are due to the fact that over the past few years the regions of the country are transferred an increasing number of powers, but without increasing their funding. In this connection, the streamlining of the monetary security of the subjects is the most important condition for the further deepening of economic transformations, in accordance with the principles of federalism and democracy.

The essence of the process

комплекс мероприятий, направленных на обеспечение сбалансированности расходной и доходной части на каждом уровне финансовой структуры страны. Budgetary regulation is a set of measures aimed at ensuring the balance of the expenditure and revenue side at each level of the country's financial structure. Within the framework of this process, the Russian Federation is considered to be:

1. Strengthening the general principles of the formation and functioning of the country's monetary system.
2. Differentiation of taxes and other income.
3. , полученных от сборов и иных доходов, между уровнями финансовой структуры. Redistribution of funds received from fees and other revenues, between levels of the financial structure.
4. Division of authority to implement expenses.
5. Determining the principles for the formation and consideration of budgets at different levels of the system. Within the framework of this function, the task is fulfilled to approve and execute expenditure-income items, to accept reports and to control.
6. Determination of the principles of formation of revenues and costs.
7. Establishing the basis for the implementation of municipal and state borrowings, debt management.
8. Determination of the rules for drafting and reviewing projects of federal-level expenditure-income items, their approval and execution, monitoring, and reporting.

The participants

. The main normative act in the sphere of financial management is the Budget Code of the Russian Federation . In accordance with it, the participants in the process are:

1. The president.
2. Legislative, executive bodies.
3. Monetary regulation structures.
4. Bodies of financial control.
5. Extrabudgetary state funds.
6. The main recipients and administrators.
7. Other structures, which, according to the legislation, are entrusted with financial, tax and other authorities.

Institutions are also unitary municipal and state enterprises, other recipients, credit organizations that perform separate financial operations.

Specificity

предусматривает определенный порядок управления финансами. The Budget Code of the Russian Federation provides for a certain order of financial management. The process begins with the separation of all costs by different links and levels. For example, it is determined that the activities of courts are financed from federal courts, and the police from regional ones. At the same time, all incomes are also directed to different links.

Surplus and deficit

These two categories are of particular practical importance. A surplus is called excess of incomes over expenses, deficit - the reverse situation. The latter is considered a negative factor. The surplus is a positive situation, as it indicates a prosperous state of finances. When developing draft budgets for the forthcoming period, at each level, the estimated revenues and expenditures are calculated. If incomes are higher than expenses, then complications do not arise. In such cases, you can slightly increase costs (within acceptable limits). Problems appear when the revenue part does not cover the expense. There are two solutions in this case. You can increase revenue or reduce costs. For the federal budgetary fund, either the introduction of new taxes or an increase in the rates of existing fees, or the placement of a state loan (external and internal) acted as the main means of stabilizing the system. Power, of course, can use emissions. However, all these options have limits. So, the increase in taxes slows down the pace of economic development, provokes discontent among the masses. Loans involve a return with interest. Emission is able to disorganize the money turnover, generate inflation, devalue the national currency. In this regard, the best option is to reduce costs. Several in a different position are the regions. поступают в субъекты в ограниченном количестве. Budget funds come to the subjects in a limited number. At the same time, the expenditures of the regions are always higher than the incomes.

Methods

They can be indirect and direct. The first include:

1. The tax policy. It involves setting rates and granting benefits.
2. Depreciation policy. It provides for the definition of rates of write-off, indexation of deductions, and their acceleration.
3. Credit policy. It presupposes regulation of the refinancing rate carried out by the Central Bank, the definition and adjustment of the minimum reserves to be stored in the Central Bank.
4. Customs policy. It involves the introduction of duties.

Direct methods are subsidies, budget investment. In addition, there are methods of influencing production activities. For example, orders for work execution, output for state needs, licensing, quotas are being formed. Within the framework of budgetary regulation, the state participates in the management of enterprises of mixed type, having a share of shares.