Incomes and expenditures of the state budget as legal and economic instruments of state regulation

The budgetary system in any state occupies a dominant position. This is explained by the importance of those functions that it performs in the sphere of ensuring the economic stability of society. Obviously, therefore, in the scientific literature the treatment of this category is carried out from various positions.

The most commonly used definition claims that the budget is a centralized fund in which funds are accumulated, and which is formed at a certain level and in accordance with the tasks facing the state and society. That is why the budget is considered as a function of the state, implemented at all levels of government.

From narrower, namely economic positions, the essence of this category is the revenues and expenditures of the state budget, which form an integral system of relations in the society with regard to the redistribution of some part of the aggregate money fund of the state in accordance with its specific tasks. In a more simplified version, the revenues and expenditures of the state budget are understood as a certain financial system, a financial project or a plan that is developed and exists for specific temporary tasks.

In any country, the budget, as a rule, is formed from two dialectically inextricable and interdependent parts - income and expenditure. For example, federal budget revenues in the Russian Federation represent a non-permanent part of the budget, which indirectly reflects the achievements of society. The expenditure part is also not stable, it shows how much the aggregate money supply of the state can be channeled into the solution of various development tasks. At the same time, when planning both revenue and expenditure parts, factors of external influence on the country's budget processes are also taken into account.

The structural design of the budgetary system is directly mediated by the type of state-territorial structure of a specific state. For federal, there is a two- or even a three-tier model, in which budgets are allocated for each of the levels of entities that are members of the federal state. For example, in Russia, a three-tier system has been created and is functioning, within the framework of which there are: federal, subjects of the federation and municipal entities.

The procedure for the functioning of all budgets on the territory of the country is determined by the Budget Code. The budget system operates on the basis of certain principles that are universal for budgets of all levels. One of these is the principle of distinction. In accordance with it, incomes and expenditures of local budgets and other levels are formed from strictly defined sources of law. In addition, the authority to form and manage budgets is also assigned to the appropriate authority level.

Federal taxes are determined by the legislation of the Russian Federation, in addition, acceptable proportions between the corresponding levels of budgets in their revenue and expenditure parts are formed by the tools of budgetary regulation. In the Russian Federation, the federal draft approves state budget revenues and expenditures for three years, at lower levels for one year.

Among the main revenues of the federal level are revenues from state property, its sale or privatization, proceeds from the sale of state assets and intangible assets, and many others.

Expenses of budgets of all levels are classified into capital and current ones.

Capital includes:

- investment costs;

- means of budgetary credits ;

Expenditures on expanded reproduction;

- Expenses that create conditions for increasing the property owned by the Russian Federation and its subjects;

- other expenses stipulated by the classification of budgets of the Russian Federation.

In addition, taking into account the functions of the state, expenditures are allocated for the maintenance of the state apparatus, defense, medicine, social insurance and other items.

Thus, incomes and expenditures of the state budget are not only an economic category, but also legal, because they are an effective tool of state regulation of social development.