Consolidated budget of the Russian Federation
In Russia, it was determined by the country's main financial document for 2016. The main components of the budget are savings budget funds, indexation of pensions, adaptation to the new reality of the world economy, the fight against the "Dutch disease".
The federal budget of Russia for 2016 is planned with a deficit of 2.8% of GDP against 3.0% in 2015, and in absolute terms - 2.2 trillion. RUR (34.4 billion USD). Income Russian treasury expected at 13.6 trillion. RUR (214.4 billion USD), expenses - 15.7 trillion. RUR (248.9 billion USD). From next year Russian government temporarily moves to a one-year rather than a three-year budget. In addition, the budget rule is canceled, which assumes binding to average price for oil over several years.
The Russian budget for 2016 is calculated on the basis of an oil price of USD 50 per barrel, an average annual dollar exchange rate of RUR 63.3, domestic product by 0.7%, as well as annual inflation at 6.4%.
The main source of financing the budget deficit will be Reserve fund, which is formed at the expense of the federal budget revenues from the production and export of oil and gas and is designed to ensure that the state fulfills its expenditure obligations in the event of a decrease in oil and gas revenues. From this fund in 2016 it is planned to spend about 1.9 trillion to cover the deficit. RUR. As of October 1 of this year, there were 4.67 trillion. RUR (70.5 billion USD).
Out of 14 main items of federal budget expenditures, the reduction will affect 6. Thus, compared with 2015, allocations for education will decrease by 7.9%, for health care - by 10.9%, defense - by 7.2%. Costs for physical education and sports, as well as the media. But the largest cut is expected in the housing and utilities sector - by 41.4%, follows from the materials of the Ministry of Finance of the Russian Federation, which are cited by Russian publications.
Growth is expected for the rest of the budget items. In particular, the costs of national economy will increase by 11.7%, social policy- by 5.2%, interbudgetary transfers will grow by 6.1%.
Deficit of the consolidated budget of Russia (includes federal, regional, local budgets and extrabudgetary funds) in 2016 is expected at the level of 3.8% of GDP against 4.6% in the current year. His revenues are projected at $ 27.5 trillion. RUR, or 35.1% of GDP (35.8% in 2015), expenditures - 30.5 trillion. RUR, or 38.9% of GDP (40.4% in 2015). Functionally, the expenditure side of the budgetary system - 2016 in comparison with 2015 will practically not change.
To contain regional spending, the financial department proposes from next year to legally limit their amount. budget deficit no more than 10% of income excluding transfers. To prevent the territories from being carried away by borrowing, the Budget Code proposes to introduce their obligation to formulate a debt policy for a period of at least three years and provide this document to the Ministry of Finance.
For pensioners in Russia as a whole, to determine the size of the federal social supplement to pensions for 2016, the budget is set at the level of 8,803 RUR (139 USD), which is 22.9% higher than the previous value.
One of the most controversial issues in the preparation of the budget was the indexation of pensions. The Ministry of Finance proposed to index the pensions of Russians in the next year by 4% (in February 2016) and refuse to increase payments to working pensioners, as well as officials, judges and military personnel. In turn, the social block of the government insisted on the indexation of pensions in full - on the inflation rate, which by the end of 2015 is expected to be within 12.2%. As a result, apparently, a compromise option was chosen: two indexations of pensions by 4%. However, this will still not be enough to offset the rise in prices, which is expected to lead to a decline in the standard of living of retirees.
Also in 2016, the moratorium on the transfer of pension savings to non-state pension funds... As a result, 342 billion RUR (about 5.4 billion USD) of “frozen” funds will be reserved in the federal budget and will be used for current consumption (ie, “pocketing” future retirees to pay current ones).
The Minister of Finance of the Russian Federation Anton Siluanov believes that in Russia now there is no crisis situation, but a new economic reality, and therefore it is necessary to think about how to live in new conditions. “Structural changes have taken place in the world economy, and Russia must also respond to this with structural changes and adaptation to the new reality,” said A. Siluanov at the government hour in the State Duma on September 23, 2015. At the same time, it is the budget, in his opinion, that should become an instrument that sets the investment agenda for the entire economy. And this requires a number of measures.
In the next three years, the RF Ministry of Finance intends to reduce the budget deficit to a level that can be financed by market borrowing in an amount that does not lead to crowding out private investment. The current size of the deficit (at about 3.0% of GDP), according to A. Siluanov, is very high for the Russian economy in the context of external restrictions and closeness financial markets... Keeping the deficit at current levels threatens to increase inflation - the so-called tax on the poor - and to keep the level high. interest rates- tax on the future the economic growth, the head of the financial department said.
Also, the Ministry of Finance intends to gradually reduce the share of current budget spending. The efficiency of social expenditures, which occupy the largest share in the structure of the consolidated budget of the Russian Federation, remains low, says A. Siluanov. The principle of need is not applied, pension payments have ceased to be a payment associated with the disability of a person, and have actually begun to play a role social payments upon reaching a certain age. In this regard, in the opinion of the head of the Ministry of Finance of the Russian Federation, the issue of raising the retirement age must be urgently addressed. This will make it possible not only to better balance the pension system without increasing insurance premiums, but also to smooth out the consequences of weak demographics on the number of economically active population... From such a decision Russian economy will receive a double positive effect.
According to the forecast of the RF Ministry of Finance, oil prices will remain at a low level in the coming years. So, in 2017, the department expects that the price of black gold will be at 52 USD per barrel, in 2018 - 55 USD. In September, the head of the RF Ministry of Finance expressed the opinion that the oil price of USD 100 per barrel "is unlikely to ever return." In this regard, Russia as a country with a resource-based economy should, according to A. Siluanov, build budget rules based on new conditions: send to reserves additional income from oil prices over USD 50 per barrel, and to spend these funds when prices fall below this mark, the main task of the new budget rules is to ensure long-term sustainable dynamics of budget spending, the economy, the real ruble exchange rate, as well as a low and stable level of interest rates, stressed head of the Ministry of Finance.
According to him, the budget of the Russian Federation has already reacted to the new realities: next year the share of oil and gas revenues will fall to 43% of all budget revenues from 52% this year.
The decline in oil prices - although a bitter medicine, but heals the economy from the "Dutch disease" that plagued the Russian economy in last years, says A. Siluanov.
Russian regions in 2016 reduced their consolidated budgets with a deficit. From Rosstat data it follows that it exceeded 12.6 billion rubles.
Rosstat calculated the execution of the consolidated budgets of the regions (the treasury of the subject of the Federation together with the budgets of the municipalities). At the end of last year, in general, income exceeded expenses only in the Central federal district, the remaining seven districts were in short supply.
However, the overall indicator of the aggregate budget deficit has become the lowest over the past nine years, writes in one of the reviews the director of the Center for Research of Regional Reforms of the Institute of Applied economic research RANEPA Alexander Deryugin. According to him, this was due to cost containment by the regions. "Regions in their budgetary policy stopped responding to short-term positive fluctuations in income ", - states Deryugin.
According to the analyst, the improvement of these parameters had a positive effect on the dynamics of the state debt of the regions: "So, despite some growth in its nominal volume from 2.32 trillion rubles as of January 1, 2016 to 2.35 trillion the volume of revenues of regional budgets decreased over the same period from 36.5 to 33.8 percent, and to GDP - from 2.8 to 2.7 percent. " Despite this, the total accumulated public debt of the poor regions remains high, he warns.
According to Rosstat, the maximum deficit of the consolidated budget (in monetary terms) in 2016 was demonstrated by St. Petersburg - 19.32 billion rubles. Large budget deficits were observed in Krasnoyarsk Territory, Crimea, Khanty-Mansiysk Autonomous Okrug (KhMAO) and Udmurtia (from 7.94 billion to 15.2 billion rubles).
Compared to regional budget revenues, St. Petersburg and the Khanty-Mansi Autonomous Okrug have relatively small deficits - only 4.2 percent of revenues, says a senior analyst at the rating agency(ACRA) Alexander Shurakov. In addition, they have a low level of debt burden and can "afford" a deficit budget, he said. At the same time, for example, in Udmurtia, for example, a high budget deficit (11.3 percent of revenues) is associated with a large accumulated debt of 48 billion rubles, Shurakov adds.
The undisputed leader in the surplus of the consolidated budget last year was Moscow with a result of 115.6 billion rubles, according to Rosstat data. In Bashkortostan, which took second place in this indicator, the surplus is several times more modest - 10.1 billion rubles.
Also, the Moscow region became the leader in terms of the surplus of consolidated budgets last year, Altai region and the Vologda region (from 4.68 billion to eight billion rubles).
The surplus for these regions (except for Moscow) was given by the growth of their own revenues of regional budgets (income from income tax, personal income tax, excise taxes), which outstripped the growth of regional expenses, says Shurakov. "In Moscow, a significant part of the surplus is due to the receipt of income from placement on deposits temporarily available funds(64 billion with a surplus of 115 billion rubles) ", - says the analyst. According to him, Bashkortostan and the Moscow region also partially went into surplus in this way.
Infographics "RG" / Mikhail Shipov / Roman Markelov
- TAX REVENUES
- PAYMENT
- TAXES
- ANALYSIS
- TAX AUTHORITIES
This article analyzes tax revenues to the budget. Russian Federation for 2015-2016 analysis is an integral part of planning budget revenues and expenditures.
- Tax planning as a method of minimizing the tax burden
- Tax control and assessment of its effectiveness at the regional level
- Modern threats to economic security in Russia
- Problems and prospects of organizing tax control as the main element of detecting tax crimes
- The role of automated programs in the taxation system
V modern world tax revenues are mandatory contributions and form most of the revenues of budgets of different levels, they are the main source of Money any state. Timeliness of payment of taxes and fees affect economic security country and the quality of life of society as a whole.
The primary task of any state, including the Russian Federation, is the development and creation of such tax system to meet all your requirements. This determines the relevance of the chosen topic.
The main task of the tax authorities is to monitor compliance with tax legislation, the correctness and completeness of the calculation of taxes and mandatory payments, the timeliness of payments to the budgets of various levels of the Russian Federation.
The Tax Service monitors the timeliness and completeness of the payment of tax revenues. The analysis of statistical data also plays an important role in the formation of the tax system, it is possible to draw a conclusion on the dynamics of revenues and study the structure.
Consider the indicators of tax revenues in budget system Of the Russian Federation for the period 2015-2016.
Table 1. Revenues by budget levels for 2015-2016
Based on the official data provided in the table, it can be concluded that the total amount of receipts since 2016 has increased in comparison with 2015. The changes were:
- The consolidated budget of the Russian Federation increased by 649.6 billion, the growth rate is 105%;
- The federal budget increased by 48.6 billion rubles and the growth rate is equal to 100.7% not a significant increase, but this indicates good dynamics;
- There was a significant increase in revenues to the consolidated budgets of the constituent entities of the Russian Federation, they amounted to 645.9, and the growth rate was 109.4%.
Table 2 shows in more detail revenues to the consolidated budget of the Russian Federation for 2015-2016.
Table 2. Revenues by types of taxes to the consolidated budget of the Russian Federation for 2015 - 2016
According to Table 2, it can be seen that, in general, receipts by types of taxes to the consolidated budget have a positive trend. The tax on the extraction of minerals included a decrease in tax revenues by 297.4 billion rubles. This may be due to a change in the volume of extracted minerals, etc.
The rest of the indicators show an increase.
To increase income tax individuals for 2015-2016 by 211.3 billion rubles, influenced by the growth wages the population of the Russian Federation and a decrease in the shadow economy in the wage industry.
For the increase in income tax for 2015-2015. by 171.4 million rubles., could be influenced by such factors as an increase in export earnings, or due to positive exchange rate vestries.
Value added tax in the context of 2015-2016 increased by 209.1 billion rubles, due to an increase in the tax base.
In 2016, receipts from excise taxes increased by 279.5 billion rubles, due to an increase in the rates of excise taxes on alcohol, tobacco, oil products and others.
Table 3. Structure of income in federal budget RF.
Types of taxes |
||||||
Bln. rub. |
In% to post volume FB RF |
Bln. rub. |
In% to post volume FB RF |
Bln. rub. |
In% to post volume FB RF |
|
Received in total to the federal budget |
||||||
Income tax |
||||||
Other taxes and fees |
||||||
The data in Table 3 reflect the structure of federal budget revenues in the dynamics of 2014-2016. The total inflow of funds to the federal budget from 2014 to 2015 increased by 665.9 billion rubles, from 2015 to 2016 increased by 48.6 billion rubles. The total increase from 2014 to 2015 amounted to 714.5 billion rubles.
A significant increase in revenues in 2015 compared to 2014 amounted to 267.1 billion rubles for value added tax and 302 billion rubles for mineral extraction tax. Cash inflows for other types of taxes were not significant:
- income tax increased by 80.1 billion rubles;
- excise taxes increased by 7.1 billion rubles;
- other taxes and fees increased by 9.7 billion rubles.
Comparing receipts to the federal budget in 2015 and 2016, an increase in receipts from value added tax by 209.1 billion rubles and from excise taxes by 104.3 billion rubles was revealed. The increase for other taxes and fees amounted to 32.3 billion rubles. At the same time, there was a decrease in such types of taxes as income tax and mineral extraction tax by 0.4 billion rubles and by 2965 billion rubles, respectively.
Analyzing the revenues to the federal budget of the Russian Federation for 2014 and 2016, one can see that the total revenues to the budget increased by 714.5 billion rubles.
By types of taxes, the increase was:
- income from income tax in the amount of 79.7 billion rubles;
- VAT receipts for 476 billion rubles;
- receipts from excise taxes in the amount of 112 billion rubles;
- mineral extraction tax receipts for 5.5 billion rubles;
- proceeds from other taxes and fees in the amount of 42 billion rubles.
After analyzing the data in Table 3, the following conclusions can be drawn. Despite the fact that in 2015 there was a decrease in revenues to the federal budget from income tax and mineral extraction tax, the overall picture of revenues in 2015 showed an increase in revenues compared to 2014. Comparing 2014 with 2016, one can trace the dynamics of an increase in total receipts from taxes and fees to the federal budget of the Russian Federation.
This trend may be due to the fact that tax authorities strengthened tax control over taxpayers (field, office and counter audits) and amendments have been made to Tax code Russian Federation.
Bibliography
- Tax Code of the Russian Federation (part one), adopted by the State Duma of the Russian Federation on July 26, 2000 and approved by Federal law No. 117-Fz dated 08/05/2000; (part two), adopted by the State Duma of the Russian Federation on 07.19.2000 and approved. Federal Law No. 117-FZ dated 05.08.2000.
- Schepot'ev, A.V., Taxes and taxation: textbook. manual / A.V. Shchepot'ev, S.A. Yashin. - Tula: NOO TIEI, 2015 .-- 161 p.
- https://analytic.nalog.ru/portal/index.ru-RU.htm - official data of the Federal Tax Service Inspectorate for 2015-2016.
- https://analytic.nalog.ru/portal/index.ru-RU.htm - official data of the Federal Tax Service Inspectorate for 2014-2016.
- Maksyutova R.I., Mineeva V.M. Effectiveness of tax enforcement in the Russian Federation. In the collection: Innovative science and modern society... Collection of articles of the International Scientific and Practical Conference. 2014.S. 166-169.
- Akhmetshin I.I., Mineeva V.M. Taxation in numbers. site. 2015. T. 1.No. 38. S. 213-218.