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18УДК 336.1
STATISTICAL ANALYSIS OF THE DEVELOPMENT OF STATE FINANCE AT A MODERN STAGE IN RUSSIA
СТАТИСТИЧЕСКИЙ АНАЛИЗ РАЗВИТИЯ
ГОСУДАРСТВЕННЫХ ФИНАНСОВ НА СОВРЕМЕННОМ ЭТАПЕ В РОССИИ
Юнусова Лилия Нурихановна, Финансовый университет при Правительстве Российской Федерации, г. Уфа
E-mail: mimi12@inbox.ru
Аннотация. Государственный бюджет является важнейшей экономической категорией, которую характеризуют как формы организации государственных финансов, так и направления целевого использования средств. Государственный бюджет позволяет проанализировать доходы и расходы в соответствии с интересами государства на уровне всей страны и на уровне ее отдельных граждан.
Abstract. The state budget is an important economic category and therefore is able to determine both the forms of organization of public finances and the areas of targeted use of funds, generating income and expenses in accordance with the interests of the state at the level of the whole country and at the level of its individual citizens.
Ключевые слова: система государственных финансов, государственный бюджет, доходы и расходы государства, структура бюджета.
Key words: public finance system, state budget, revenues and expenditures of the state, budget structure.
The purpose of state budget statistics is to determine the characteristics of state budget indicators and the effectiveness of the fiscal policy of the state.
Central to the public finance system belongs to the state budget. In its most general form, it is a plan of state revenues and expenses for the current year, drawn up in the form of a balance sheet and having the force of law.
The relevance of the stated topic is due to the great theoretical and practical importance of the state budget in all spheres of life in society of any state and the Russian Federation as well.
In addition, the state budget is the main link in the financial system. This is the largest centralized monetary fund held by the government. Thanks to the state budget, the state is able to concentrate financial resources on the most important sectors of economic and social development.
Being an independent economic category, the state budget is able to determine not only the forms and methods of organizing public finances, but also the directions of the targeted use of funds in accordance with the interests of citizens and the country as a whole.
The purpose of state budget statistics is to determine the characteristics of state budget indicators and the effectiveness of the fiscal policy of the state. Among the main tasks of state budget statistics are the following:
- characteristics of the structure and relations of revenue and expenditure;
- analysis of surplus and budget deficit;
- study of the relationship between the revenue side of the state budget and the most important macroeconomic indicators;
- possible forecasting of the revenue and expenditure parts of the state budget.
The draft state budget is drawn up by the government of the Russian Federation
and further approved by the supreme legislative body of our country, the State Duma of the Federal Assembly of the Russian Federation. At the end of the financial year, the Russian government is obliged to produce a report on the implementation of the state budget.
When drafting the state budget for the next financial year, the following documents are required:
- forecast of socio-economic development of the state for the next financial
year;
- the main directions of the state budget and tax policy for the next fiscal year;
- forecast of the consolidated financial balance of the state for the next financial
year.
When drafting the state budget, it is also necessary to take into account the initial macroeconomic indicators, namely:
- GDP level for the next fiscal year;
- GDP growth rate in the next fiscal year;
- inflation rate (ratio of December indicators of the next fiscal year and December of the current year).
State budget statistics take into account all levels of the budget system: consolidated and federal budgets, the budgets of the constituent entities of the Russian Federation and the local budget. However, the budget structure at any level is the same and represents a set of income and expenses.
The state budget is formed from several sources. First, tax sources. Taxes (including excise taxes and customs duties, stamp duty) are the main source of state budget revenues. Their share in the revenue of the consolidated budget is about 8590% [1, 2].
Secondly, the source of income is non-tax revenues, which include income from foreign economic activity, income from the sale of state property, income from the use of state property, penalties, damages, etc. Other income, as a rule, includes nonrefundable payments received from other states or international organizations [3].
Considering the federal budget of the Russian Federation as the main budget of the country, it is worth noting the income that forms it. These include oil and gas and non-oil and gas revenues. The federal budget's oil and gas revenues include federal budget revenues from the payment of: mineral extraction tax in the form of hydrocarbons (oil, gas, gas condensate); export customs duties on crude oil; export customs duties on natural gas; export customs duties on goods derived from oil [4].
The federal budget for 2014 and for the planning period of 2015 and 2016. It is aimed at reducing the dependence of the budget of the Russian Federation on changes in world energy prices. It is assumed that from 2014 to 2016, non-oil and gas budget
revenues will increase. For 2014, budget revenues from oil and gas revenues are planned in the amount of 6 trillion 528.1 billion rubles (8.9% of GDP) [5]. Compared to 2013, oil and gas revenues to the federal budget decreased (in 2013, they amounted to about 6 trillion 534 billion rubles). As for non-oil and gas revenues of the federal budget of Russia, it is planned that in 2014 they will amount to 7 trillion 042.4 billion rubles (9.6% of GDP) [6].
Thus, having considered the revenue side of the state budget of the Russian Federation, we turn to the consideration of its expenditure side. It represents economic relations arising in connection with the distribution of the state fund of funds and its use for sectoral, target and territorial purposes [7].
Government spending is the cost associated with the implementation of the state of its functions. And, as a rule, state budget expenditures perform the functions of political, social and economic regulation.
The priority place in budget expenditures is occupied by social articles: health care, education, social benefits, scholarships and pensions, subsidies to the budgets of local authorities for these purposes. The share of social articles in the state budget is about 40-50%. Thus, the constitutional provision on the Russian Federation as a social state is being implemented, and the main direction of budget policy is being manifested - stabilization, strengthening and adaptation of the existing socioeconomic system to changing conditions. The costs of social items are designed not only to mitigate the differentiation of social groups that inevitably arise in a market economy, but also to provide the country's economy with qualified labor resources.
The share of expenditures on household needs (investments, subsidies to state enterprises, subsidies to agriculture, expenditures on state programs) in the state budget is about 10-20%. Budgetary expenses for household needs usually include subsidies to agriculture.
A notable place in the system of budget expenditures is occupied by arms and defense expenditures, material support of foreign policy, the maintenance of diplomatic services, expenditures on national security and law enforcement activities (about 10-20%), as well as administrative and administrative expenses: maintenance of government bodies, police courts and prosecutors (5-10%). In addition to its immediate functional purpose, expenses of this type also have a noticeable effect on the structure of solvent demand.
Do not forget about the costs of domestic public debt (up to 78%). They serve the opportunistic goals of budget regulation. Early repayment of part of the debt, loans and subsidies to private and state enterprises, and the cost of improving infrastructure often in the long term serve as a means of more dynamic and balanced development of the country's economy.
In a comparative analysis of the items of expenditures of the state budget of the Russian Federation for 2013 and 2014 [7] a decrease in the share of social articles by 10.76% was revealed. There is also a reduction in state budget expenditures in the field of education (-6.26%), healthcare (-6.67%), housing and communal services (30.71%). Along with this, there is an increase in funds aimed at ensuring national defense (+ 12.91%), for the development of the national economy (+ 30.11%), for
national needs (+ 9.96%). Thus, in 2014, state budget expenditures were primarily aimed not at the social sphere of a country's life, but at ensuring its security and strengthening the economic foundations of the state.
For the analysis, it should be noted that in accordance with economic characteristics, current expenses and capital costs are allocated. Current expenses include expenses on goods and services, payment of wages, contributions and social insurance funds, and other transfer payments. Capital expenditures include expenses for the construction of large facilities, the acquisition of fixed capital, an increase in inventories, intangible assets, etc. Speaking of expenditures and revenues of the state budget, such a concept as "public debt" was not used. It represents the sum of all debt obligations of the state, formed as a result of financing the state budget deficit for previous years, through government loans. The increase in public debt, if it takes on significant size, has a significant impact on the economy of the state. Based on this, conclusions can be drawn regarding the dynamic changes in the state budget.
For a clearer understanding of the dynamics of the development of the state budget of the Russian Federation, it is necessary to consider in more detail economic indicators for a certain period of time, namely for 2013-2015. Russia is doomed to remain a "raw material colony" and a market for global multinationals as long as the government consciously and purposefully cuts spending on key areas of socioeconomic policy by 25-60% (adjusted for inflation). And above all, those associated with the development of scientific, technical and production potential, the revival of the manufacturing industry and the modernization of 80-85% worn-out basic infrastructure.
The analysis of the structure of federal budget expenditures for 2015 [6] is characterized by a reduction in health financing by 26.9% (from 494.3 to 3b1 billion rubles), housing and communal services - by 27.5% (from 139.9 to 101.3 billion) , physical education and sports - by 35.7% (from 51.2 to 32.9 billion), media - by 27.9% (from 70.4 to 50.7 billion). Also, financing of science and education is reduced by more than 5.45% (from 605.6 to 572.6 billion rubles).
An insignificant increase in government expenditures is assumed under the articles culture (by 3.21%) and environmental protection (+ 6.1%). However, due to the small amount of funds allocated by the state for these purposes (91.3 and 24.9 billion rubles, respectively, in 2013), these expenses are not able to solve the problem of cultural decline, lower literacy and the terrible environmental situation.
Summing up, it is worth noting once again the essence of the state budget. It is an estimate of state revenues and expenditures drawn up for a certain period of time and containing indications of the sources of state revenues and directions, channels of spending money. The most important elements of the state budget of the Russian Federation are expenditure and revenue. Budget expenditures may constitute a means of regulating public policy in the event that their effectiveness depends on some indicators. These include: the relative amounts of expendable amounts (their share in GDP), the structure of these expenditures, the efficiency of use of each unit of expendable funds.
It is worth noting that, considering the expenditure side of the budget as a mechanism for regulating the country's economy, it is worth considering the much greater importance of the revenue side of the state budget. The main income item is
tax revenue. In most cases, the amount of that amount generated by tax revenues affects an important problem of any state - the problem of balancing the state budget.
In the statistics of public finances, there are indicators, the calculation of which can be used to trace the comparison of the revenue and expenditure parts of the state budget. Such indicators are formed on the basis of the following principles of the budget system:
- the principle of a balanced budget. Assumes compliance of the volume of the expenditure provided by the state budget with the total volume of the revenue of the country's budget;
- the principle of general (aggregate) cost coverage. It is necessary to cover the entire expenditure part of the state budget with the total amount of all the country's income.
The leading, determining role in the formation and development of the economic structure of society is played by state regulation carried out in the framework of the economic policy chosen by the government. One of the most important mechanisms allowing the state to carry out economic and social regulation is the financial mechanism - the financial system of society, the main link of which is the state budget. This is the main role of the state budget - the implementation of economic and social regulation in order to increase the growth rate of the country's economy and create the most favorable living conditions for the population.
Список использованных источников:
1. Бюджетный кодекс Российской Федерации от 31.07.1998 N 145-ФЗ (ред. от 04.11.2019, с изм. от 12.11.2019)
2. Федеральный закон «О федеральном бюджете на 2014 год и на плановый период 2015 и 2016 годов» от 02.12.2013 N 349-Ф3.
3. Бакалавр экономики: хрестоматия в 3-х томах. Т. 2 / Под ред. проф. Видяпина В.И. - М.: Триада, 2010. - 1050 с.
4. Курс экономической теории: учебное пособие / Под. ред. М.Н. Чепурина, Е.А. Киселева. - 5-е изд., испр., дополн. и перераб. - Киров: «АСА», 2006. - 832 с.
5. Министерство финансов Российской Федерации [Электронный ресурс]. - Режим доступа: http://www.minfin.ru/ru/
6. Юнусова Л.Н. Проблемы интеграции программно-целевого и проектного подходов в свете реализации национальных проектов. В сборнике: Современная мировая экономика: проблемы и перспективы в эпоху развития цифровых технологий и биотехнологии. Сборник научных статей по итогам работы пятого международного круглого стола. - 2019. - С. 78-79.
7. Юнусова Л.Н. Инновационный потенциал субъектов Российской Федерации, его развитие // Вестник современных исследований. - 2018. - № 12.12 (27). - С. 529-531
