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State budget
Plan.
1. The nature of the state budget.
2. Functions of the state budget.
3. Importance of the state budget.
4. Budget system: definition, principles, powers in the field of its management
5. Budget structure and classification
1. The nature of the state budget.
The essence of the state budget. The state budget appeared at a certain stage of the development of the individual society, and its creation is directly related to the creation of the state as a political organization. The main features of production relations belonging to the social system of each period determine (exactly) the content of state activity and the budget as a distribution mechanism.
In the current conditions, the State budget represents a part of social (development) relations, collecting at the disposal of the state a relatively large part of the gross domestic product (national income) created in the country and spending it on various areas of social development (economy, education, (health care, science, culture, social welfare, management, defense, etc.) is an important distribution instrument (means) that allows to direct development.
By its essence, the State budget is a component of the financial system of the country, accordingly, it has all the signs (characteristics) belonging to the financial system and performs all the functions related to it. At the same time, the State budget has unique characteristics that, in turn, distinguish the State budget from other divisions of the financial system and allow it to occupy a central place in it. One of its characteristics is that it belongs directly to the state (government). In fact, in every country, the state (government) is the organizer of all financial relations, but its role as the main distributor of material and financial resources of the country is strongly manifested only in the budget.
Unity (unity) and high level of centralization are important features of the State budget. Despite the large number of different administrative-territorial budgets, all of them are combined into a single State budget, following the subordination of lower levels to higher units. At the same time, democracy is ensured in the formation and use of budget resources. Because all bodies of state power have their own budget funds, and in this regard, they use the budget rights that belong to them. These last two characteristics of the state budget create ample opportunities for maneuvering funds and implementing a sensitive budget policy.
In the state budget, unlike other divisions of the financial system, there is a terminological combination of two concepts: 1) budget - as an economic (financial) category; 2) budget as the main financial plan of the country. In some cases, the essence of the State budget is interpreted only as the main financial plan of the country. This cannot be accepted as true. Because any plan related to the economy is nothing but a form of manifestation of one or another economic category. Accordingly, the main financial plan of the state is a form of manifestation of the State budget (public finance) category. In other words, the budget as the main financial plan of the state is a manifestation of the set of features characteristic of the budget as an economic category. As an economic category and the main financial plan of the country, they are named the same as "State budget" does not change the essence of the subject and cannot be any reason to exclude the State budget from the structure of economic (financial) categories. The main conclusion from this is that when the State budget is called, first of all, it is necessary to understand the combination of two concepts: the first is the economic (financial) relations (economic category) that arise as a result of the distribution of the gross domestic (national) product at the state level, and the second is the manifestation of this category. the main financial plan of the state as a form of division.
As a financial instrument (means) of distribution of gross domestic (national) product, the State budget has other features. If the distribution with the help of finance is carried out in the conditions of changes in the forms of value and as a result of many trades, the distribution of the gross domestic (national) product through the State budget, to a certain extent, always occurs separately from exchange. . The movement of value behind the State budget is completely disconnected from the movement of material products and acquires the character of net value. Only outside the State budget, when the budget resources are spent, there is a combination of distribution and exchange operations.
Close connection with all other divisions of the financial system and other economic (financial) categories (prices, wages, credit, etc.) is also a characteristic of the State budget.
When revealing the nature of the state budget, it is of particular importance to consider the content of the distribution processes carried out through it.
Allocation of gross domestic (national) product through the State budget has three stages, which are at the same time interconnected and to some extent relatively independent:
1) formation of the national monetary fund (budget revenues);
2) creation of a large number of budget funds for regional and specific purposes;
3) use of budget funds (budget expenses).
Although these three stages of distribution of the gross domestic (national) product through the state budget occur simultaneously and continuously, this does not deny their relative independence. By dividing (separating) these stages and considering them separately, it is possible to create an easier and more accurate picture of the nature, form and methods of budget allocation.
At the first stage, a part of the funds belonging to legal entities and individuals is concentrated (collected, accumulated, received) in the hands of the state. It is on this basis that financial (budgetary) relations are established between the state as the recipient of funds and the payers of funds. These relations are mainly of an imperative character. A characteristic feature of the distribution processes at this stage is that the funds falling into the budget are allocated (separated) and are not yet clearly limited (not limited). All of them are currently directed to a single goal - to meet the needs of the whole state. The uniqueness of the state monetary fund is given at the beginning of the crystallization of funds intended for specific purposes.
Two different concepts are used in the formation of the budget fund:
1) payments to the budget (taxes, deductions, duties, etc.);
2) revenues of the state budget.
These concepts mean the same thing. Because both of them represent the same distribution relations between the state and the payers of funds. Here, uniformity has been achieved not only in terms of meaning, but also in terms of quantity. After all, both of them belong to a single part of national income. However, it should not be forgotten that these concepts have a two-sided character.
Payments to the state budget (taxes, deductions, duties, etc.) primarily consist of the payers' expenses, and although they are deducted from their income, at the same time, they are embodied in the state budget as state income. Therefore, there are some differences in the interests of the businessmen (parties) entering into distribution relations. If the state is interested in increasing the revenues of the budget, this reduces the interest (interest) of payers (legal entities and individuals) to one degree or another.
Thus, although the concepts of "payments to the budget" and "State budget revenues" have the above-mentioned commonality, at the same time, there are also objective differences between them. Payments to the budget are considered to be structural elements of the finances of economic entities or payers and are seen as organically interconnected with other distribution relations; In the state budget, they take the form of incomes and are analyzed in relation to other elements of the budget's subjects (farms) and the wide sphere of budget relations. In this case, the single part of the distributed national income acquires two different economic contents and has a different appearance in different divisions of the financial system.
Revenues of the state budget are distinguished by their integrity (unity, unity) and they serve a single purpose - to meet social needs. Although there are big differences in collection methods, composition of payers, payment terms, etc., all of them are bearers (representatives) of distribution relations established between the state and payers for the formation of the state monetary fund. ) is This, in turn, creates a basis for distinguishing separate relations as a form of the financial (budget) category among all the relations between the payers and the state. If "finance" is recognized as an economic category, then "budget" is a component, one of the manifestations of this category. In its own way, the budget brings into existence the (budgetary) categories that belong to it. To a certain extent, they have the character of subordination to the category called "State budget" and appear as its components. One of such budget categories is "Revenues of the State Budget".
Separation of "State budget revenues" as one of the manifestations of budget categories makes it possible to better understand their general economic basis and characteristic features. Budget revenues represent a clearly defined, defined part of the state's relations with subjects (farms and population). Despite the fact that these relations are very different, they have common features and appear as a separate element of production (budget) relations in a generalized, abstract form. Budget revenues are objective by their economic nature, they represent stable relations of the state with subjects (farms and population). Their objective necessity is determined by the existence of a state with specific functions.
In a broad sense, income is not a category of finance, but of economics. They can be the object of distribution (for example, the gross or net income of the enterprise) or the result of distribution (for example, the final income of the population). But the distinguishing feature of State budget revenues is that they always appear as a result of distribution (payments to the budget) and an object of further distribution (formation and financing of intra-budget funds). Therefore, the revenues of the State budget are a clearly defined budget category, and their formation and use is carried out through the budget mechanism of distribution.
There are insufficient grounds for interpreting various forms of state budget revenues (value-added tax, excise duties, income tax, etc.) as successive forms of budget categories. Because according to their content, economic categories are objective, and they represent the action of economic laws, while the form of their manifestation can be subjective to a certain extent. That's why the characteristics of each type of income are the form of manifestation, expression of the economic category in objective action (in practice) - State budget income. Long-term practice confirms that this conclusion is correct.
As long as there is a state, there will be payments to the state budget. But the form of payments to the budget changes in accordance with the tasks set before the society at a certain stage. At a certain stage of historical development, one or another type of budget payments may play a decisive role, and over time they may lose their importance and be replaced by other payments. This, in turn, means that despite the changes in the manifestation of the "State budget revenues" category, this category has been preserved. Therefore, the change in the appearance of payments to the budget, the replacement of one payment by another is the evolution of the form, not the content of this economic category.
However, it should not be concluded that the financial and budget categories are strictly objective, and the forms of their manifestation are subjective. The movement of economic laws, the level of development of the economy, the maturity of production relations and other factors, to a certain extent, also determine the forms of State budget revenues. In the conditions of the market economy (or the transition to it), the main economic task is to achieve economic development, ensure the efficiency of the economy, and achieve its competitiveness. should swell. They should not only quantitatively ensure budget revenues, but also increase production efficiency and encourage rational and targeted allocation of financial resources. Thus, various forms of payments to the budget created as a result of the establishment by the state depend, to a certain extent, on the objective factors expressed in the laws of the state, in the regulatory documents of the financial management bodies. ladi
In the second stage, as mentioned above, multiple funds for regional and specific purposes are formed, that is, a complex distribution process of dividing the national monetary fund is carried out. From the outside, it looks like an internal budget process, separated from all social divisions. In fact, this distribution covers all areas of social relations. At this stage, the interests of all subjects in society collide. Since each administrative-territorial unit in the country has its own budget, at this stage it is of particular importance to correctly determine the total size of these budgets (that is, funds intended for regions). Due to the fact that the expenses of this or that budget do not correspond to the amount of local income, it is necessary to provide them with additional funds, it is necessary to balance all sub-budgets. Thus, a complex distribution process takes place, in which all administrative-territorial units of the country participate, some of them give their funds, and others receive these funds through the budget mechanism.
On the surface, the interregional budgetary distribution seems to be a quality of relations between the upper and lower levels of the budgets. Because budgetary regulation is carried out at the expense of funds from higher budgets. However, each budget unit, which regulates the budget relations of lower levels at the expense of its own income, in practice (in reality) includes many administrative-territorial units in which the above-mentioned balancing takes place. enters the units. And they, in turn, spend funds received from economic entities and the population in budgetary regulation. So, even in this process, complex and multi-faceted relations of distribution between different subjects are created.
At the same time, in the budget and all its departments, targeted funds are formed that provide for meeting the needs of the economy, social sphere, social security, centralized investments, authorities and management bodies, defense and others. In this, of course, there will be redistribution of funds between economic sectors, divisions of the social sphere and others.
Budget funds are very numerous in terms of their number. They are created in all sections and divisions of the state budget. At the same time, each of the established large budget funds is divided into other funds aimed at relatively narrow areas. For example, the "Economic expenses" fund is a fund of separate sectors, which, in turn, can be divided into several more funds. All this is the basis for concluding that the national monetary fund, as the basis of the state budget, consists of a conglomerate of a large number of funds, which are intended for various purposes, belong to administrative regions and are characterized by great flexibility. This fund is expended on the one hand and replenished on the other through numerous distribution channels.
In the third stage, the budget funds are spent according to the regions and purpose, that is, in most cases, the budget funds are given in the form of non-return within the framework of one form of ownership. Their actual spending is carried out by those who received budget funds at the last stage of the budgetary distribution process.
Expenditures of the state budget, like its revenues, have a bilateral character. On the one hand, these are the expenses of the state, and on the other hand, they are non-returnable funds at the disposal of subjects, which become their income and are used by them to form appropriate funds for various purposes. This two-way character indicates that state budget expenditures are not final, but only an intermediate stage of distribution processes. Here new distribution relations appear between the owner of budget funds - the state and recipients of funds - subjects. At this stage (unlike the first), direct distribution relations between the state and the population do not appear. Because at this stage, all budget resources allocated for consumption purposes are directed to the formation of funds of relevant subjects (for example, the salary fund of social workers, social consumption funds, etc.).
Like revenues, State budget expenditures are an objective economic (budget) category. It abstractly summarizes a certain final part of the budgetary allocation relationship in the quality of the category. Their materialization is characterized by the reverse flow of funds from the budget to entities. At the basis of these relations is the process of distribution, which is specific (relevant) to all divisions of the financial system - the formation of monetary funds and their use. But here the process takes place in the opposite order: the formation of monetary funds does not take place before their use, but the use (spending) of budget funds leads to the formation of funds in the recipients.
Subjects organize their money funds after receiving budget funds. These money funds, in turn, are divided into sub-funds for specific purposes. That is why the expenses of the state budget are of a transitive nature and cannot be called expenses in the literal sense. The budget limits the size of these expenses (again, not completely), and the expenses themselves are carried out by the entities themselves, where funds are directed from the budget in the form of financing, and where A new stage of wiring begins.
Taking into account the above, it is not appropriate to equate the expenses of the State budget with the finances of the economy, which in practice (in reality) are understood as budget allocations rather than expenses. For example, budget expenditures for education cannot be called education finance. Similarly, defense expenditure cannot be considered as the finance of the Armed Forces.
As a budget category, the expenses of the State budget have different forms. Their forms can be in the following forms:
- budget financing (in which the enterprise or organization is fully funded by the state budget without having its own income);
- providing funds to state enterprises and organizations (in which only capital injections, working capital and operational costs are used as financing objects);
- subsidies (in which the budget plan compensates losses of enterprises operating at a loss) and others.
Budget expenses can also be related to the formation of estimates similar to some forms of budget revenues. In this case, budget expenses appear as a source of compensation for losses incurred when the price of goods is set at a level lower than its real value.
The concepts of "state budget expenditures" and "funding from the budget" are close to each other, but not exactly equal to each other. If the expenses of the State budget represent the category of the budget, then financing from the budget is the expression of this category in the form of providing funds to subjects with all related activities. The process of formation of monetary funds continues even after the allocation of funds from the budget to the relevant subjects. But now it continues outside the budget and forms the elements of finance of entities (economy, social sphere and their networks, enterprises and others). However, it is impossible to interpret any of the above methods of providing funds from the budget to entities as an independent budget category. Because each of them is a form of manifestation of State budget expenses, which is considered a budget category.
Thus, the economic content of the State budget is understood as the whole complex of interconnected distribution relations, which are formed as a result of the formation of the national monetary fund, the distribution of funds within the budgets, and the financing of entities from the budget.
But the relations of production are always created in a commoditized way (in particular). The materialized layer of these relations is here the gross domestic (national) product, which participates in the distribution process in the form of value. Budget distribution relations are characterized by a wide range of financial relations, which are internally influenced by a number of economic laws. The state budget shows the main directions of the movement of the gross domestic (national) product through a set of numerous and divided allocation acts. It is the budget that has a decisive influence on the formation of the consumer fund and savings fund, on the division of the consumer fund into parts, and on the distribution of net income between the state and subjects.
Relying on the above-mentioned descriptions of the various signs and characteristics of the state budget, the following definition can be given that clarifies its essence: the creation (formation) of state monetary funds, legally formalized in the form of the main financial plan of the country, and they The set of economic (financial) relations regarding the use of
An important role is played in revealing the nature of the state budget by its interaction with other distribution instruments and divisions of the financial system. Therefore, it should be noted that the state budget is inextricably linked with other distribution instruments of society (assessment, credit, wages, etc.) and divisions of the financial system. Such interdependence arises from the nature of the State budget, its role and place in the system of distribution relations. The budget is used by the state as a central distribution mechanism, which helps to regulate the proportions in the socio-economic life.
The relationship between the state budget and the price has a two-sided character. On the one hand, the budget does not use the price mechanism to mobilize financial resources. For example, a part of the State budget revenues is in the form of value added tax, which is part of the elements of the tax assessment, more precisely, the elements of the net income. In this case, the assessment is playing the role of a special mechanism for taking part of the net income to the state by the State budget.
On the other hand, the State budget participates in the formation of prices by creating financial opportunities for the price difference from the value by compensating the losses of goods suppliers. For example, the supply of agricultural machinery and mineral fertilizers for the country's agrarian sector is carried out at prices lower than their real value to the subjects operating here, and the difference between the prices is the State budget. will be compensated (reimbursed). In such cases, the state budget indirectly provides additional financing to the agricultural sector using the price formation mechanism. The compensation of the differences in the price of socially important services for the population from the budget is based on the same mechanism.
The relationship between the state budget and long-term and short-term loans is not easy. First of all, it is necessary to recognize that in practice mutual interchangeability of budget and credit resources has been found. Credit and budget sources of funds can complement each other. Of course, such interaction (dependency) objectively has its limit, and it is not economically feasible to deviate from it. For example, there are areas of activity and objects of financing in which only the State budget and, on the contrary, in commercial types of activity, credit should play a decisive role.
The interaction of the state budget and credit can be clearly manifested in the process of formation of credit resources of banks. The state budget, first of all, appears as an important source of formation of fixed liabilities of banks in necessary cases. They, in turn, are very necessary for long-term crediting (statutory fund, reserve fund, special budget allocations to replenish the credit resources of banks, etc.). In addition, temporary free funds of the state budget in budget accounts and accounts of budget organizations can replenish the credit resources of banks for short-term lending. At the same time, the credit operations of banks form income, which serves as a source for budgeting part of their income.
As an economic category, wages are inextricably linked with the State budget. In particular, the funds of the State budget play a decisive role in the formation of the salary fund of employees operating in the social sphere.
The state budget occupies a central place in the financial system of the country and is connected with all its departments. Such connection is carried out in two directions - payments to the budget and funding from the budget.
2. Functions of the state budget.
As a component of finance, the state budget, like its other departments, performs two functions:
1) distribution;
2) control.
Its essence is revealed through the distribution function of the state budget. This is evident from the content of distribution relations implemented by the state budget. Distribution through the state budget is the second (intermediate) stage of this process. That is why the distribution function of the State budget has a unique feature, it is used to redistribute the distributed gross domestic (national) product. If at the first stage of distribution, budget funds (payments to the budget) appear as a share of the state in the national income, then at the second stage, this same share is divided into parts and is used to finance various activities and create funds through a large number of channels. will be punished.
Payments of the population to the budget also have the character of redistribution. Their coming to the budget in the form of various taxes (apparently) is the second distribution act. Payment of various types of taxes to the budget, especially by employees working in the social sphere, requires that these funds go through a large number of distribution stages. Because in many cases, these funds have already passed the stage of distribution with the help of the budget, and they have reached the social sphere in the form of budget allocations.
So, it can be seen that a separate part of the gross domestic (national) product (national income) created in the country can be distributed (redistributed) several times through the budgetary mechanism of distribution. This is the first characteristic feature of the distribution function of the State budget.
The second feature of the distribution function of the state budget is the breadth (scale) of the scope of operations, the breadth of cash flows, and the variety of purpose-built funds. Allocating a large part of the gross domestic (national) product (national income), the budget forms a large number of funds for various purposes. All departments of the economy and social sphere are directly or indirectly connected with the state budget.
The third characteristic feature of the distribution function of the state budget is that the main object of distribution is the net income of the society (value added tax, profit, etc.). But this does not deny the possibility of partial distribution of national income, gross domestic (national) product and other elements of national wealth. Incomes of individuals are also redistributed through the budget in the form of taxes. Funds can also be redistributed among economic entities through the budget mechanism.
There is a movement of value through the budget channels towards savings and consumption funds. A certain part of the costs to the economy, the financing of centralized investments and the main part of the costs related to the maintenance of the social sphere are carried out at the expense of budget funds. All of the increased state material reserves are fully financed from the budget. The state budget serves as the main source of the formation of social consumption funds, ensures the creation of a consumption fund for social workers.
The process of allocation through the budget is carried out in several stages. If its first stage is carried out in economic sectors (primary distribution), secondary distribution (redistribution) of gross domestic (national) product will take place through the budget. Its third stage (funding from the budget) covers economic sectors and divisions of the social sector. However, some elements of the distributed gross domestic product can pass through the budget many times (distributed). For example, payments of social sector organizations to the social insurance fund are a product of budget allocation. Because the wage fund in the organizations of this sector is created on the basis of funding from the budget. But after the second stage of distribution, they will come back to the budget in the form of allocations to social insurance.
Thus, the distribution function of the State budget is characterized by multiple distributions, it is manifested in all spheres of social relations, economy, health care, education, culture, science, art, defense and it is used to improve the lifestyle of the population. Such diverse forms and methods of distribution of gross domestic (national) product are presented only in the State budget.
The control function of the state budget also has its own characteristics. The integral connection of the budget with the national economy provides constant information about the state of affairs in all divisions of reproduction.
The flow of funds to the budget, the direction of budget allocations and their use represent successes and failures in production, distribution, exchange and consumption. They are the emergence of imbalances (disproportions) in the national economy, disturbances in the pace of development, the correctness and timeliness of the distribution processes taking place in the national economy, the efficiency of production, etc. as if giving a signal. The financial condition of any sector of the national economy or the enterprise, of course, is reflected in the interaction with the State budget - in taxes, payments, the volume of financing from the budget, in the appropriation of budget allocations, etc. reveals the secret. Therefore, deviations from the plan (deviation) from the budget, intersectoral financial relations and periodic partial disproportions, changes in the size of funds, rates of appropriation of funds, etc. are clearly visible. All this gives the control function of the State budget the character of generality, universality (the second feature). This, in turn, creates conditions for wide use of the control function of the state budget in the operative management of the national economy.
The second characteristic feature related to the control function of the state budget arises from the high degree of centralization of the state budget as a separate area of financial relations. Centralization means that lower bodies always report to higher bodies, and the systematicity of subordination in a certain sequence. This, in turn, creates conditions for the organization of state financial control from top to bottom.
Strict obligation, imperativeness is the third feature related to the control function of the State budget. Since the budget belongs to the state, its control function is considered one of the instruments of national economy management. The fact that the control function is objectively specific to the budget, its nature as an economic category requires that it has a state legal basis. That is why budget control is considered the most effective and efficient. As a result of the implementation of such control, the state can actively intervene in the financial activities of subjects, and in necessary cases, apply one or another punishment.
The control function objectively characteristic of the budget is widely used by the state in all spheres of activity. In budget planning processes and budget execution, all aspects of the activities of entities can be audited or controlled. Such control usually has the following objectives:
1) Mobilization (attraction) of funds to increase revenues of the state budget;
2) ensuring the legality of spending funds;
3) increasing the efficiency of production through the financial (budget) mechanism (i).
The functions of the state budget express its economic content and manifest themselves in the process of budget planning and its execution.
The distribution and control functions of the budget have quantitative and qualitative aspects during their actions.
The quantitative side of the distribution function is related to the size (volume) of this or that fund. This implies correct determination of the ratios of different funds, the proportions between them, and their quantitative parameters. Here the behavior of both functions is equally important. If the distribution function of the budget creates conditions to bring this or that fund to the desired level by increasing or decreasing it, then its control function is to see (determine) the result of such distribution, its positive and negative aspects. ) allows.
The qualitative aspect of the distribution of the budget has a comprehensive and active influence on the activities of the subjects and represents deep connections. The formation of funds with proper use of budget financing has an effect on economical and effective use of budget funds, compliance with the economic regime, and increasing efficiency in all departments of the entity. This can be achieved not only when the budgetary function is subordinated to quantitative factors, but also when it is linked to qualitative indicators. In this case, the control function of the budget also slightly changes what it is intended for - it is not only about the quantitative inconsistency of funds, but also the fact that these inconsistencies have an impact on quality indicators. gives a signal about
As a result of the use of two functions of the state budget, a budget mechanism is created. The budget mechanism usually does not mean only the current system of accumulation of financial resources in the hands of the state and their distribution through budget channels, but also the active influence of this process on all stages of reproduction. There are many details of this mechanism: taxes and payments to the budget, various forms of financing from the budget, distribution of funds within budgets, etc. The effectiveness of the budget mechanism is determined by the interaction of the details and their interdependence.
3. Importance of the state budget.
The state budget occupies a central place in the country's financial system. By forming a centralized money fund, a large amount of financial resources will be collected in the hands of the state, and they will be used to meet the needs of the whole state. The state budget serves as the main instrument for concentrating financial resources for priority directions, taking into account the interests of the whole state.
Concentration of financial resources with the help of the State budget on priority directions can be carried out using several methods. In some cases, budget allocations are increased in order to ensure rapid development of the leading sectors of the economy. In other cases, a favorable regime (conditions) will be created for receiving funds from those sectors to the State budget.
The state budget can also play the role of the main resource in the development of individual sectors of the economy. For example, if a new industry is emerging in the national economy on the basis of scientific and technical progress, its emergence cannot be imagined without funding from the budget.
The budget is of great importance in ensuring the financial stability of the operating entities. Under the influence of various objective and subjective factors, the need to attract foreign funds arises when the financial resources of some subjects are not enough for their healthy operation. In such conditions, the State budget can appear as a regulatory resource. Of course, in all such cases, the funds of the State budget are used as the last regulatory source after the entities' own resources, resources within the network, and bank loans.
The regulatory role of the State budget in providing financial resources for the activities of subjects can be in the following forms:
- inclusion of the new demand for financial resources in the budget expenditures in the next budget year;
- the additional need for financial resources to maneuver available budget resources, i.e. transfer budget credits from one object to another. The existence of such an opportunity is determined by the fact that in practice some subjects are unable to fully absorb the financial resources provided to them;
- covering the additional need from the reserve funds of the government, etc.
The state budget is of particular importance in the technical rearmament of enterprises of the national economy. Financing of expenditures and centralized investments from the budget to the economy serves these purposes, first of all.
In particular, the financing of the expenses of the social sphere (education, health care, culture and sports, science, social security), providing social benefits to families, covering the differences in the price of services of social importance for the population from the budget, state authorities, management and the importance of the State budget in ensuring the timely fulfillment of tasks such as maintaining judicial bodies, financing self-government bodies of citizens, and strengthening the country's defense capabilities is incomparable.
1. Budget system: definition, principles, powers in the field of its management
The budget system is a set of interactions between budgets and recipients of budget funds, representing the sum of budgets and recipients of budget funds at different levels, the principles of budget organization and compilation, and between them during the budget process. is called In most cases, in a simpler way, the budget system is understood as the set (set) of existing budgets in the country.
The budget system is a component of the country's budget structure and represents a certain part of it. In this sense, the budget system consists of a mutual sum of interdependent parts of the budget. The budget system of the country directly depends on the political structure (construction) of the society, the economic system of the state and its administrative-territorial division.
The budget system of a country can be two- or three-tiered. In unitary states, the budget system consists of two tiers (central and local budgets), and in federal states, it consists of three tiers (central budget, federal member budgets, and local budgets). it can.
The budget system of each country is based on certain principles. Currently, such principles may include:
• uniformity of the budget system;
• demarcation of income and expenses between the levels of the budget system;
• independence of budgets;
• full reflection of state non-budget fund budgets, budget revenues and expenses;
• balance of budgets;
• efficiency and economy of using budget funds;
• totality (totality) of covering budget expenses;
• transparency;
• accuracy of the budget;
• addressability and target behavior of budget funds.
The principle of the unity of the budget system is the unity of the legal bases, monetary system, forms of budget documents, principles of the budget process, the unity of sanctions for violating the budget legislation, the unity of the procedure for financing the expenses of the budgets of all levels of the country's budget system and keeping budget funds in accounting. will be determined.
The principle of demarcation of income and expenses between the levels of the budget system determines the appropriate types of income (in full or in part) and the authority to implement expenses by the authorities of the country, the authorities of the subjects of the country, and the local self. provides that it is attached to management bodies.
The principle of budget independence means the rights of legislative and executive bodies of state power and local self-government bodies to independently implement the budget process at the appropriate levels of the country's budget system. The implementation of this principle means that each level of the country's budget system has its own sources of budget revenues, regulatory (regulatory) revenues of budgets, powers to form revenues of relevant budgets in accordance with legislation, and the legal attachment of the right of local authorities and local self-government bodies to independently determine the directions of expenditure of the relevant budgets in accordance with the law, additional income received in the process of implementation of the laws on the budget, the impossibility of receiving the sums of the budget incomes exceeding the expenses and the sums saved on the budget expenses, the way to compensate the losses in incomes and additional expenses arising in the process of the implementation of the budget laws at the expense of other levels of the budget system don't put requires (except for cases arising due to changes in legislation).
The principle of full reflection of budgets of state non-budgetary funds, revenues and expenses of budgets, all revenues and expenses of the budgets of state non-budgetary funds and all other mandatory receipts determined in accordance with tax and budget legislation and laws on state non-budgetary funds in budgets, state non-budgetary funds means that it must be reflected in the budgets of the funds in a mandatory manner and in full. All state and local expenses are financed from the funds of the budgets reflected in the budget system of the country and from the funds of state non-budgetary funds.
Delays and changes in terms of payment of tax credits, taxes and other mandatory payments are fully accounted for separately in terms of income and expenditure of budgets and budgets of state non-budgetary funds (current financial except for delays in payment of taxes and other mandatory payments and changes in payment terms within the year).
The principle of balance of budgets means that the amount of expenditures provided for in the budget should be equal to the total amount of budget revenues and revenues from the sources of financing its deficit.
In the process of drawing up, approving and executing the budget, competent authorities should proceed from the need to minimize the amount of the budget deficit.
The meaning of the principle of the efficiency and economy of the use of budget funds is that, in accordance with it, authorized bodies and recipients of budget funds, when drawing up budgets and ensuring their execution, first of all, the intended (planned) should be based on the need to achieve the highest result using the least amount of funds or a certain amount of budget funds in achieving goals.
The principle of generality (cohesiveness) of covering budget expenses means that all budget expenses should be covered by the total sum of all budget revenues and revenues from sources of financing its deficit. Budget revenues and receipts from the sources of financing its deficit cannot be associated with certain expenses of the budget (revenues of targeted budget funds, targeted foreign loan funds, cases of centralization of budget funds of other levels in the country's budget system except).
The principle of transparency in the budget system means that the approved budget and reports on its execution must be published in the open press, that information is provided completely and correctly during the budget execution process, that the legislative bodies of state power and whether it is possible to obtain other information about the decisions of local self-government bodies, the procedures for reviewing and making decisions on the budget project (including within the legislative body of the state power or the state power provides that the expression of contradictions between the legislative and executive bodies will be open to society and mass media.
Approval of secret substances is usually carried out only within the framework of the republican budget.
The principle of the accuracy of the budget requires that the indicators of socio-economic development of the relevant area should be reliable and the calculations of budget revenues and expenses should be accurate.
The principle of addressability and purposeful behavior of budget funds provides that the budget funds will be allocated to specific recipients with a predetermined direction of financing specific goals. Any act of changing the addressability of budgeted funds or its direction for purposes not provided for in the budget is a violation of the country's budget legislation.
In the field of managing the country's budget system, relevant authorities have special powers. For example, the powers of the Cabinet of Ministers of the Republic of Uzbekistan in the field of managing the budget system are as follows:
• Organizing the development of the draft state budget and presenting it to the Oliy Majlis of the Republic of Uzbekistan;
• Organization of execution of the state budget;
• Coordinating and controlling the work of the Ministry of Finance of the Republic of Uzbekistan and other public administration bodies in the implementation of the State budget;
• Establishing the procedure for the formation and use of funds of state special funds;
• Submitting the report on the execution of the state budget to the approval of the Oliy Majlis of the Republic of Uzbekistan;
• implementation of other powers in accordance with legislation.
Also, the state authorities of the Republic of Karakalpakstan and local state authorities have several powers in the field of managing the budget system. In particular, the Dzhokorg Council of the Republic of Karakalpakstan and representative bodies of local authorities have the following powers in this regard:
• approving the budget of the Republic of Karakalpakstan and local budgets, as well as the reports on their implementation;
• determining the amount of local taxes, levies and payments to the local budget in accordance with the law, as well as their benefits;
• implementation of other powers in accordance with legislation.
The Council of Ministers of the Republic of Karakalpakstan and relevant authorities:
• To submit drafts of the budget of the Republic of Karakalpakstan and local budgets for acceptance by the Dzhokorgi Council of the Republic of Karakalpakstan and representative bodies of local authorities, as well as to prepare reports on their implementation;
• organization of control over the full and timely receipt of revenues to the budget and the use of budget funds for the specified purpose;
• may exercise other powers in accordance with legislation.
In turn, the Ministry of Finance of the Republic of Uzbekistan plays an important role in managing the country's budget system, and it has the following powers in this area:
• Preparation of the draft state budget;
• Determining the order of receipt and expenditure of the state budget funds and carrying out control over them;
• Expenditure of the republican budget;
• Registration of cost estimates and staff tables of budget organizations;
• Adoption of regulatory legal documents regulating the use of State budget funds by recipients of budget funds, as well as other normative legal documents of a general nature;
• Implementation of other powers in accordance with legal documents.
2. Budget structure and classification