Экономические науки/1. Банки и банковская система
Master of 1 course
of the Institute of World Economy and Finance
Bokova Natalia
Volgograd State University, Russia
Characteristics of revenues in Russia
The composition of
the budget revenues, their structure is organically linked with the volume of
social production and national income and are determined by the financial
policy of the state. The budget revenues can be partially centralized revenues
credited to the budgets of other levels of budgetary system of the Russian
Federation for purpose financing companies, as well as unrequited transfers.
In accordance with
the budget classification of revenues are derived from the five groups. The
first group are tax revenues, the second group - the non-tax revenues, and the
third - gratuitous transfers from budgets of other levels, the fourth - revenue
earmarked budgetary funds, and the fifth - income from business and other
income-generating activities.
Tax Code is
determined that, depending on the establishment of taxes and fees are divided
into federal, regional and local.
Federal taxes are
recognized and fees imposed by the Tax Code and obligatory for payment on the
entire territory of the Russian Federation.
For federal taxes and
fees shall include:
1) Value Added Tax;
2) excise duties;
3) the tax on
personal income;
4) the unified social
tax;
5) income tax;
6) tax on the
extraction of mineral resources;
7) water tax;
8) Fees for the use
of objects of fauna and for using objects of water biological resources;
9) A state fee.
The list of regional
taxes include:
1) property tax;
2) motor vehicle tax;
3) the tax on
gambling.
The list of local
taxes include:
1) land tax;
2) the property tax
of physical persons;
3) a single tax on
imputed income;
4) single agricultural;
5) a single tax under
the simplified system of taxation.
Non-tax revenues.
In accordance with
the Budget Code of the non-tax revenues to the budget include:
- Income from the use
of property owned by the state or municipal property income received from the
sale of property owned by the state and municipal property;
- Revenues from paid
services provided by public authorities, as well as budgetary institutions
under federal ownership, ownership of Russian Federation subjects and municipal
property;
- Income in the form
of financial assistance and budgetary loans received from budgets of other
levels of the budget system.
Volumes of non-tax
revenues, with the exception of financial assistance, constitute 3-5% of the
total budget revenues and depend on the amount of leased property from the
scope of the planned sale of the property, the development of a state or
municipal sector.
Revenues of the
federal budget
The federal budget
revenues credited to their own tax revenues of the federal budget with the exception
of tax revenues transferred in the form of regulatory revenue budgets of other
levels of budgetary system of the Russian Federation and non-tax revenues.
During the execution of the federal budget in its revenues may come a means for
mutual settlements from the budgets of the RF subjects and other gratuitous
transfers.
By the tax revenues
of the federal budget are:
- Federal taxes and
fees, listing and rates are determined by the Russian tax legislation;
- Customs duties,
customs duties and other customs payments;
- government duty.
Non-tax revenues of
the federal budget include:
- Income from the use
of property owned by the state, revenue from paid services provided by
budgetary institutions under the jurisdiction of State authorities in full;
- Part of the profit
of the unitary enterprises, created in the Russian Federation and the remaining
after payment of taxes and other obligatory payments;
- Bank of Russia
profit remaining after payment of taxes and other obligatory payments;
- Income from foreign
economic activities.
Budget revenues of
the RF subjects
Budget revenues of
the RF subjects are formed due to own and regulate tax revenues, except
revenues transferred by way of regulation to local budgets.
To tax incomes of
budgets of subjects of the Russian Federation include:
- Own tax revenues of
budgets of RF subjects from regional taxes and fees, and a list of rates, which
are determined by RF legislation;
- Deductions from
federal regulatory taxes and fees, designed to transfer to the budgets of
subjects of the Russian Federation according to the standards defined by the
federal law on the federal budget for the next fiscal year.
Proper RF subjects
budgets, revenue from regional taxes and fees, as well as assigned to the
subjects of the Russian Federation federal taxes and fees can be transferred on
a regular basis to the local budgets in whole or in part - in the percentage of
approved legislation (Government) of the Russian Federation constituent
entities for a period of not less than three years.
Incomes of local
budgets
Incomes of local
budgets are formed at the expense of their own revenues and earnings due to
contributions from the federal and regional regulatory taxes and fees.
By the tax revenues
of local budgets include:
- Own tax revenues of
local budgets from local taxes and fees, certain tax legislation of the Russian
Federation;
- Contributions from
the federal and regional regulatory taxes and fees transferred to local budgets
of the Russian Federation and the Russian Federation subject to the order;
- State fee, with the
exception of state fees payable in accordance with Article 50 of the RF Budget
Code in the federal budget revenues - at the rate of 100 per cent on the
location of the credit organization accepting the payment.
Representative bodies
of local self-administered local taxes and levies, set interest rates the size
of them and provide incentives for them to pay in the range of rights granted
to them by the tax legislation of the Russian Federation.
Примечание
Исследование выполнено при финансовой поддержке РГНФ и
Администрации Волгоградской области в рамках научно-исследовательского проекта
№ 16-12-34020 «Формирование и регулирование рынка трудовых ресурсов
Волгоградской области в условиях функционирования Евразийского экономического
союза»
Bibliography
1. Gorshkova N.V., Lebedeva N.N. /Interaction of
the state and society in the system of tax relations in the Russian
Federation//. Gorshkova N.V., Lebedeva N.N. Bulletin of Volgograd State
University. Series 3. Economics. Ecology, 2014, № 2 (21), s.245-251
2. Bokova N.A., Likhomanov O.V. /Statistical analysis
of the views of the public about the effects of the activities of external
labor migrants in the Volgograd Region / NA Bokova, Likhomanov OV .//
Collection: Right, and the problem of the functioning of a modern state
sourcebook 11 th international scientific. -prakt. Conf. Makhachkala, 2014. S.
80 -81.