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Budget, Budget System and RF devices - Economic Theory
TABLE OF CONTENTS
1.Byudzhet, budgetary system and budgetary system of the Russian Federation .................. 51.1. The budget system of the Russian Federation ......................................................... ..7
1.2. The principles of the budgetary system of .......................................... .9
1.3. Formation of income and expenditure budgets of different levels ...... .12
2.SPECIFICATIONS individual links of the budget system of the Russian Federation ............ ... 19
2.1. Federal budget ......................................................... 19
2.2. Regional budgets ............................................................ 27
2.3. Local budgets .................................................................. .35
3.Byudzhetny federalism: problems and prospects ........................... .40
The adoption in February this year the State Duma of the Federal Budget for 1999 has attracted to the problem of state fiscal policy attention of the media. From the pages of newspapers and magazines did not descend interviews and articles of influential economists and political scientists argue about the merits and demerits of the new budget. Opinions were often so contradictory that it wanted to understand itself in a difficult budgetary mechanisms and determine the proper respect to the main financial document of the country for all of 1999 - the state budget. That is why the choice of topics for writing a term paper I focus on the problem of improving the budgetary system of the Russian Federation: in my opinion, this question more fully incorporates the most important problems of modern budgetary framework.
These problems are logically divided into two main groups. The first should include those that are determined by a federal structure of our country: the issues of improving intergovernmental fiscal relations and the need to form a system of fiscal federalism, which, guided by the age-old experience of leading Western countries, will help to stabilize and strengthen the Russian state, improve the manageability of the existing market system and, in the final ultimately optimize the structure of revenues and expenditures as the federal budget and local budgets. It follows from this and the second group of problems is the current budget structure - the actual financial. Increase profitability and optimization of its budget spending problem of balancing the state budget. It is these financial aspects of the budget system determine the level of socio-economic development, quality of life. Ultimately, these indicators and determine the effectiveness of the whole of the state's economic policy.
Using a conditional classification for comprehensive improvement of the budgetary outcome problem RF devices must be viewed from two sides outlined above. However, I would like to emphasize the inextricable link that exists between these aspects of the problem. Changes in the scope of intergovernmental relations will inevitably affect the actual financial side of budgets at all levels; significant changes in budget revenues or expenditures require appropriate adjustments to the budget system. Budget - is a complex set of financial relationships and, therefore, approach to solving its problems should also be integrated. It was then possible to fully functioning state budget as the most effective tool of state regulation of the economy.
Most of standing today before the state issues to some extent due to the ongoing budget crisis. That is why the problem of improving the budgetary system should be given its rightful place in the process of studying the financial science.
1. The budget, the budget system and budgetary system of the Russian Federation.
Before we talk about the budgetary system of the Russian Federation, to identify its strengths and weaknesses need to determine what exactly is the state budget. In general terms it is the plan of state revenue and expenditure for the current year, drawn up in the form of balance and having the force of law. In any country, the state budget - the main link of the financial system, the unity of the main financial categories: taxes, government spending, public credit - in their action. However, as part of Finance, the budget can be identified as a separate economic category, reflecting the monetary relations with the state legal entities and individuals on the redistribution of national income (partly national wealth) in connection with the formation and use of budgetary funds, intended to finance the national economy socio-cultural activities, the needs of defense and public administration. 
It is through the budget of the state is able to concentrate financial resources on critical areas of social and economic development, with the help of the budget is a redistribution of national income between sectors, territories, the public sphere. None of the links of Finance does not carry out such a multi-species and multi-level redistribution, as the budget. At the same time, reflecting the economic processes in the structural units of the economy, the budget gives a clear picture of how to deal with the disposal of the state financial resources from various business entities, indicates whether the size of the resources of the state centralized by volume it needs.
Thus, with the right approach can be objectively budget is not just a means of state economic regulation, it can actually affect the economic growth and social development, accelerating the pace of scientific and technological progress, updating and improving the material and technical base of social production. But it is important to emphasize that the expression of the inherent properties of the budget, its use as a tool for the distribution and control is only possible in the process of human activity, which finds its expression in the generated state budget mechanism, which is a concrete expression of fiscal policy, reflecting the focus of the budget to address the economic relations and social problems.
For Russia, because of its federal arrangement acquires an important role not only to develop literacy budget mechanism and the right balance budgets of various levels, operating in the country, which is the concept of the budget system. Even well-built and well-balanced federal budget is not able to fully implement its redistributive and control functions in the absence of proper budgetary mechanism on the ground.
Organizational principles of the budgetary system, its structure, the relationship united in its budget determines the structure of the state budget.
1.1. The budget system of the Russian Federation.
As already mentioned, the budget system is primarily determined by the current constitution. In unitary (single) states the budget system includes two units: the state budget and numerous local budgets. In the same federal states, which is the Russian budgetary system consists of three levels:
1. Federal budget of the Russian Federation and budgets of state extra-budgetary funds.
2.Byudzhety subjects of the Russian Federation (89 budgets - 21 republican budget, 55 territorial and regional budgets, 10 county budgets of autonomous regions, autonomous Jewish area of ??the budget, municipal budgets of Moscow and St. Petersburg) and the budgets of territorial state extra-budgetary funds.
3.Mestnye budgets (about 29 thousand municipal, district, township and village budgets.
In this case, the lower budgets governments are not part of their income and expenditure budgets of higher levels.
An important part of self-budgetary system of the Russian Federation as a sovereign state is the Federal budget. It was he who mobilizes financial resources needed for their subsequent redistribution and use for the purposes of state regulation of economic development and implementation of social policy in Russia. In addition, at the expense of the Federal budget covers costs such as maintenance of government, meeting the needs of national defense, financial assistance of the Federation, public debt service, replenishment of state reserves, reserves and others.
Separate, not less, and perhaps more important part of the budgetary system of the Russian Federation makes numerous local budgets. If in Soviet times, the desire for universal centralization led to the fact that the share of local budgets in the state budget of the USSR did not exceed 10-15%, from the beginning of market reforms in the local authorities were given to sectors of the economy associated with direct services to the population, mass network social and cultural institutions. At the expense of local budgets are currently provides funding for more than 80% of budget spending on health care, more than 60% of the cost of education, large budget funds are spent on the development of industrial and social infrastructure. 
Budget legislation of the Russian Federation contains the term "consolidated budget" - the budgets of all levels of the budgetary system in the territory.  The consolidated regional budget component of the budget of the subject and the budgets within the territory of municipalities. The consolidated budget of the Russian Federation is the federal budget and the consolidated budgets of subjects of the Russian Federation. Consolidated budgets allow to obtain a complete picture of all revenue and expenditure of the region or the Federation as a whole, they are not approved and are used for analytical and statistical purposes.
1.2. The principles of the budgetary system of the Russian Federation.
Budget Code of the Russian Federation  legislated basic principles on which the budget system of the country. These include:
O the principle of unity of the budget system;
O the principle of separation of income and expenses between the levels of the budget system;
O the principle of independence of budgets;
O principle of completeness display revenues and expenditures in the budget;
O the principle of a balanced budget;
O the principle of efficiency and economical use of budgetary funds;
O general principle of cost budgets;
O The principle of openness;
O principle of reliability of the budget;
O principle of targeting and targeted nature of the budget for certain types of expenses.
The principle of unity of the budget system means unity framework, the unity of the monetary system of the country where there is only one means of payment - the ruble, the unity of the form of budget documents, forms unity of the budget process, the unity of responsibility and sanctions for violation of budget legislation, as well as a uniform procedure for the financing of budget expenditures, consistent accounting procedures of budgetary funds at all levels of the budget system.
The principle of separation of income and expenses between the levels of the budget system means securing relevant types of income (fully or partially) and the authority to implement the relevant types of expenditures for the authorities of the Russian Federation, the Federation and local self-government.
The principle of independence of budgets means the right of legislative or executive bodies of state power and local self-government at each level of the budgetary system to implement the budget process. It also means having their own sources of revenue budgets of each level, the right of public authorities and local governments in accordance with the Budget Code defines the spending priorities of the respective budgets and sources of financing the budget deficit.
Loss of income and extra expenses incurred during the execution of the budget in accordance with the principle of self-reliance, not offset by other budgets, except in cases related to changes in legislation.
The principle of completeness display revenues and expenditures in the budget means that all revenues and expenditures and other compulsory admission, fixed tax and budget legislation, to be reflected in the budget or the budget of the state extra-budgetary fund mandatory and full. This means that upon entry into force of the Budget Code of many extra-budgetary funds were liquidated.
A balanced budget is manifested in the fact that the volume of budget expenditures provided must match the total amount of budget revenues and sources to cover its deficit. Moreover, in the preparation of the budget must be based on minimizing the costs.
Principle of effectiveness and economical use of budgetary funds means that in the preparation and execution of budgets of the competent authorities and the recipients of budget funds should come from the need to achieve the desired results with the least amount of resources and achieve the best results using a certain amount of budget funds.
The principle of total cost budgets means that all budgetary expenditures should be covered by funds from the total amount of income and sources to cover the budget deficit. Income and funds from sources to cover the budget deficit can be tied to specific spending budget exclusively targeted budget funds, as well as in the case of centralization of funds from other budgets.
The principle of transparency means the mandatory publication in the press of the approved budgets, report on their performance, completeness of information on approved budgets and the availability of other information to address the legislative and representative bodies. In addition, transparency is obligatory to open to the public and the media procedures for review and decision-making on project budgets, including issues of disagreement between the representative and executive bodies.
The newly introduced and highly relevant to the present time the principle of reliability budgets mean reliability indicators of socio-economic development and realistic account of income and expenditure budget.
The principle of targeting and targeted nature of the budget is the allocation of funds at the disposal of the specific designation of budget purposes for which the funds allocated are used.
1.3. Formation of income and expenditure budgets of different levels.
Budget formulation and execution is based on the budget classification in which allocated target areas of government activity, arising from the basic functions of the state.
Single budget classification is a grouping of income and expenditure budgets of all levels with the assigned object classification grouping codes. Budget classification ensures comparability of budgets of all levels. Budget classification enables economic and statistical analysis of income and expenditure budgets of the Russian Federation, provides targeted financial resources.
The Federal Law "On Budget Classification", signed by the President on August 15, 1996. ¹115-FZ, it is noted that the budgetary classification includes:
· Classification of budget revenues of the Russian Federation;
· Functional classification of expenditure budgets RF;
· Economic classification of expenditure budgets of the Russian Federation;
· Classification of sources of domestic financing of budget deficits of the Russian Federation;
· Classification of sources of external financing federal budget deficit;
· Classification of the state internal debt of the Russian Federation and the subjects of the Russian Federation;
· Classification of public external debt and foreign assets of the Russian Federation;
· Departmental classification of federal budget expenditures.
The budget classification in the classification of budget revenues of the Russian Federation, the functional classification of budget expenditures RF economic classification of expenditure budgets of the Russian Federation, the classification of sources of financing budget deficits of the Russian Federation is the same for all levels of the budget system and is used in the preparation, approval and execution of budgets of all levels and the preparation of the consolidated budgets of all levels . The legislative bodies of the subjects of the Russian Federation and local governments have the right to their normative acts to produce further detailed budget classification of objects without breaking the general principles of unity and budget classification of the Russian Federation.
Classification of budget revenues of the Russian Federation is a grouping of budget revenues at all levels and is based on the legislation of the Russian Federation determining the sources of the revenue budgets of all levels. 
Budget revenues - funds coming in gratuitous and irrevocable in accordance with the laws of the disposal of public authorities appropriate level.
In accordance with the budget classification of the following main types of tax revenue:
1) taxes on profits, income, capital gains;
2) Goods and Services Tax, license and registration fees;
3) tax on total income;
4) property taxes;
5) payments for the use of natural resources;
6) taxes on foreign trade and foreign economic operations.
Of non-tax revenue as the main ones are the following:
1) income from property located in the state and municipal property, or activity;
2) income from the sale of property located in the state and municipal property;
3) revenues from the sale of government stocks;
4) income from the sale of land and intangible assets;
5) receipt of capital transfers from non-governmental sources;
6) administrative fees and charges;
7) penalties, damages;
8) income from foreign trade.
According to the Law of the Russian Federation "On the basis of budgetary rights ...", the revenue side is made up of fixed income and regulators. In addition, the budgets can come grants and subventions, as well as borrowed funds.
Fixed income - income that are completely or firmly fixed fraction (percentage) on a permanent or long-term basis in the prescribed manner enter the appropriate budget. Regulatory income - income that in order to balance income and expenses received in the corresponding budget in the form of interest payments of taxes and other payments according to the standards approved in the prescribed manner for the next fiscal year. 
In the context of the budget deficit, when to cover budget expenditures is not enough equity executive authorities can borrow, ie receive interest or interest-free loans from other budgets to address the representative bodies in the prescribed manner to issue loans for investment purposes in their respective territories, to take short-term loans from commercial banks.
Feature borrowed funds as a source of income is a condition of their recoverability.
The specific composition of revenues and volumes for each individual budget set regulations on the appropriate budget for each year.
The basic order in the distribution of income between the budgets is to secure revenue budgets. Income can be assigned to one or another budget on a permanent or long-term basis, which increases the fiscal autonomy of the subjects of the Russian Federation and local authorities.
When securing of certain revenue budget recognizes the principle of territoriality. According to this principle in the budget of a given territory deducted funds of enterprises located in the territory, regardless of their subordination. The order of income distribution is given in the article. 13 of the Law "On the basis of budget law ...". Gains regional budgets, including the budgets of cities under federal jurisdiction, shall be credited: income tax on enterprises and organizations (fully or partially); income tax on individuals (fully or partially) of the payments for the land; 50% tax on property of enterprises; taxes and other charges for the use of mineral resources; taxes and other charges set forth in whole or in part for the corresponding budget; of the revenue from government loans and state monetary and clothing lottery; income from loans and monetary and clothing lottery organized by the decisions of the relevant representative bodies; income from rental property located in the appropriate state property; portion of the proceeds from the privatization of state property; other income.
Similar income credited to the district budgets districts and municipal budgets of cities. The budgets of these levels still credited local taxes and fees.
A more limited list of fixed income defined for district budgets districts in the city, town and village budgets.
Fixed income provides only a portion of the revenue base budgets.
Functional classification of expenditure budgets of the Russian Federation is a grouping of expenditure budgets of all levels, reflecting the direction of Finance to perform the basic functions of the state. 
Budget expenditures - funds allocated for financial security objectives and functions of the state and local government
The expenses of the budget system is determined by the objectives and functions of the state. Depending on the budget, he may have some differences. However, analysis of the Russian budget legislation reveals the following main areas of spending that are typical for a budget system as a whole:
1) the cost of financing the national economy;
2) the cost of financing social and cultural activities;
3) the cost of financing the state and municipal programs and investments;
4) the cost of funding for basic scientific and technological research, state and municipal science and technology programs;
5) defense spending;
6) the costs of the state and municipal authorities, law enforcement agencies, courts, prosecutors;
7) costs of foreign economic activity;
8) costs associated with the payment of all sorts of benefits and compensation to citizens;
9) expenditure on payment of grants, subsidies, etc.
Specific areas of spending and the size of the budgets of subjects of the Russian Federation and local budgets are determined by the relevant authorities of the state or local government and are fixed in the legislation on the budget for a particular year.
Budget expenditures provided budget classification, are divided into the costs included in the budget of the operating costs and development budget.
For the current budget expenditures include the costs of maintenance and overhaul (recovery) housing and communal services, environmental protection facilities, educational institutions, health care and social welfare, science and culture, physical culture and sports, the media, public authorities and management, local authorities and other expenses that are not included in the cost of development.
The budget includes appropriations for the development of innovation and investment activities related to capital investments in socio-economic development of the territories to their own environmental programs and activities on environmental protection (in excess of allocations from environmental non-budgetary funds), and other costs of expanded reproduction. [ 8]
In the context of the budget deficit situation arises when funding for all planned expenditures impossible. According to the legislation funding as a priority to be operating costs. There are also so-called protected items of expenditure, defined bodies of representative government in approving the budget. Protected items must be funded in full. So, for example, in the RF Law "On the Federal Budget for 1998" for protected expenditure items include: salaries, scholarships, state benefits and other social and compensation payments to the population; food security; purchase of medicines and bandages, etc. The list of protected items of current budget expenditures is not constant and is determined annually.
2. Characteristics of the individual units of the budgetary system of the Russian Federation.
2.1. The federal budget of the Russian Federation.
Federal budget included in the first level of the budgetary system of the Russian Federation. The federal budget is the main financial plan for the state, approved by the Federal Assembly, and has the status of a federal law. Through the federal budget mobilized financial resources necessary for their subsequent redistribution and use for the purposes of state regulation of economic development and implementation of social policy on the territory of Russia. In drafting the budget takes into account not only the size of projected budget revenues and the necessary public expenditure; budget is built taking into account the need to implement the chosen policy. For example, the main economic policy objectives for 1999 were:
u overcome the consequences of what happened in 1998, the financial crisis, to maintain the standard of living and functioning of the real economy;
u cessation of recession and economic growth in the second half of 1999;
u stabilize the monetary system and the ruble;
u reducing the tax burden, the creation of favorable conditions for business investment, improving tax collection;
u implementation of the restructuring of the public debt of the Russian Federation with the agreements reached with creditors;
u minimizing the Russian government borrowing in the financial markets and reducing the federal budget deficit;
u reduction of non-payment, the reduction of non-monetary forms of payment, including use of barter;
u full-scale transition to the treasury system of the federal budget, the transition to this system of execution of budgets of subjects of the Russian Federation, local budgets, budgets of state extra-budgetary funds;
u full compliance with the State's obligations under the federal budget;
u providing excess revenues of the federal budget for 1999 over expenditures (excluding the cost of servicing the public debt of the Russian Federation) in the amount of not less than 65.5 billion. rubles, or 1.64% of GDP. 
Concrete idea about the sources of the formation of the federal budget and the directions of its spending can be obtained from the analysis of the main provisions of the federal budget for 1999. The federal budget for 1999 was approved for expenditure in the amount of 575 046.6 million. Rubles and income in the amount of 473 676.1 million. Rubles based on the projected gross domestic product in the amount of 4,000 billion. Rubles and the inflation rate of 30%. The maximum amount of the federal budget deficit for 1999 in the amount of 101 370.5 million. Rubles, or 2.54% of gross domestic product. 
Consider federal taxes. Federal taxes are introduced and established the federal legislative authorities (the State Duma and the Federation Council) and charged throughout the country.
By federal taxes:
· Income tax on enterprises;
· Value Added Tax;
· Excise duties on certain groups and types of goods;
· Income tax on individuals;
· Tax on securities transactions;
· Customs duties;
· Deductions for the reproduction of the mineral resource base;
· Payments for the use of natural resources;
· Road fund;
· Stamp duty;
· A state fee;
· Tax on property transferred by inheritance or donation;
· Fee for use of the name "Russia";
· A special tax on enterprises;
· Transport enterprise tax;
· Registration fee banks and their branches.
Federal tax rates and the proportion of enrollment collect funds for the budgets of different levels established by legislative acts and decrees of the President. In the context of transformation of economic relations in Russia changes and clarifications in the mechanism of taxation occur each year and even more often.
Revenues federal budget for 1999. 
Items of income
Budget (mln. Rubles)
% Of total
Tax revenues, total
Value added tax 143 722.8 30.3
Customs duties and other customs fees and charges 91 251.2 19.3
Excises 87 141.1 18.4
Income tax expense 36 033.4 7.6
Income tax on individuals 25 230.8 5.3
Payments for the use of natural resources 9 489.2 2.0
Taxes on comprehensive income 2 809.4 0.6
Tax on the purchase of foreign currency and payment documents denominated in foreign currencies 1 896.3 0.4
State duty 600.0 0.12
License and registration fees 440.0 0.09
Tax on securities transactions 296.0 0.06
Tax on gambling 189.5 0.04
Other taxes, fees and charges 400.0 0.08
Non-tax revenues, total
Revenues from foreign operations 23 300.1 4.9
Income from property owned by the state 7 908.4 1.7
Other non-tax revenue 1 804.4 0.4
INCOME target budgetary funds, total
The data show that 84.3% of all revenues of the federal budget are tax revenues. A large share in the structure of tax revenues is the value added tax. non-tax revenues account for only 7% of the total revenues.
It should be noted that a number of federal taxes are regulatory, ie some of them are sent to the regional budgets and local budgets. For example, from the revenues generated from payment of value added tax on goods produced in the territory of the Russian Federation, with the exception of the value added tax on precious metals and precious stones - in the I quarter of 1999, 75%, and from 1 April 1999 to 85% goes to the federal budget. 
Completely the same in the federal budget receives customs duties and taxes on transactions in securities, excise duties on oil.
The average level of collection of tax revenues in 1999 laid the basis of the existing de facto its level in 1997, in the future, given the Tax Code provides additional measures for tax administration predicted increased collection of tax revenues in 2000 by 2 percentage points (0.22% GDP).
The total amount of consolidated revenues, including revenues earmarked budgetary funds, calculated on the basis of the above conditions is forecasted in 1999 in the amount of 701.2 billion. Rubles in 2000, 746.2 billion. Rubles, and in 2001 - 797 900 000 000 . rubles.
In the federal budget revenues for 1999 included funds earmarked budgetary funds:
? Federal Road Fund of the Russian Federation;
? Federal Environmental Fund of the Russian Federation;
? State fund the fight against crime;
? Development Fund of the customs system of the Russian Federation;
? Fund of the Russian Ministry of Atomic Energy;
? Federal Fund for the reproduction of the mineral resource base;
? Federal Fund for the restoration and protection of water bodies;
? Federal Fund of the Russian Federation Ministry of Taxes and Levies and the Federal Tax Police Service of the Russian Federation;
? Fund management, research, preservation and reproduction of aquatic biological resources.
The draft federal budget expenditure is structured according to the real possibilities of the budget set boundaries maximum mobilization of revenue sources and based on the policy of reducing the size limits the federal budget deficit. This approach to cost management will help overcome the budget crisis, to ensure the reality of planning and avoid the process of implementation of the budget need to introduce a regime sequester its expenditure side.
The total expenditures of the federal budget increase for 3 years at 8.8 billion. Rubles, or 2%, and in 2001 amounted to 457.3 billion. Rubles. At the same time, the volume of federal budget expenditures as a share of GDP will decline sequentially. If in 1997 the figure was 16%, while in 1999 it dropped to 13.8% in 2000 - to 12.6%, and in 2001 - to 12.3%. Reducing the share of the federal budget expenditures in GDP is mainly due to the reduction of the budget deficit, the amount of which will decrease during this time by 1.52 percentage points of GDP.
Conduct of fiscal policy is complicated by the increase of the last years budget expenditures for servicing public debt, most of which was in 1999, which will lead to a decrease in non-interest expenses, and hence the reduction to be distributed by the state budget. The level of expenditures on state debt is defined based on the need for the payment of interest incurred in the past government borrowing remains very significant. In 1999, interest expense was 32.9% of the expenditure side of the budget (4.6% of GDP), in 2000 - 30.2% (3.8% of GDP), in 2001 - 28.3% (3, 5% of GDP).
Decrease in total interest expense of the federal budget for 1999-2001, mainly due to the reduction in the cost of servicing the public domestic debt, which in total budget expenditures are reduced from 21.3% in 1999 to 17.7% in 2000 and 16% in 2001.
The cost of servicing external debt in the period s1999-2001 years will increase
As part of the costs not related to the servicing of public debt, it is necessary to allocate a budget provision for which funding should be provided on a mandatory basis. Among these expenses, the following five groups.
1.Rashody to ensure the defense capability and the rule of law in the country are the responsibility of the Federation and may not be significantly reduced or transferred for funding from other budgets. Military reform will not result in the medium term to reduce the defense budget, as will be restructuring costs in favor of advancing the growth of R & D costs and the purchase of arms and military equipment. The share of spending on defense and law enforcement will be a total budget of at least 27-29%.
It is envisaged increase in budget appropriations allocated for the provision of complex social problems, first of all, with the adoption of a federal program providing housing for military personnel and their families.
2.Rashody on the full implementation of the State's obligations with regard to the settlement of the payment of pensions to the Pension Fund and the military. The state will provide funding for these expenditures from the federal budget. The volume of the budget required for this purpose, will be about 9% of the expenditure of the federal budget.
3.Raskhody of the Foundation for financial support of regions formed as a share of tax revenues to the federal budget. Despite the fact that the share of the federal budget earmarked for the provision of financial support to the regions, will be gradually reduced due to the improvement of the system of intergovernmental relations, the strengthening of its own revenue base of regional budgets, the reform of housing and communal services, the amount of financial assistance from the federal budget will be about 8%.
4.Sotskultmeropriyatiya: provision of targeted state support for low-income citizens, the cost of education, health, science, culture and art.
5.Obespechenie financial resources of judicial reform and government bodies.
All other costs in the medium term will be subject to a substantial reduction. At the same time with the budget financing filmed separate sections and subsections of the budget, ie, conducted so-called bloc spending cuts.
Suffered a serious loss of spending on agriculture. 15% annually reduced subsidies to the coal industry. 
For the next 2.5 years we will introduce rigid economy of public spending, adopting a federal program.
2.2. Budgets of subjects of the Russian Federation.
Budgets of subjects of the Russian Federation consists of the second level of the budgetary system of the Russian Federation. Budgets of subjects of the Russian Federation - a form of education and spending money intended for the tasks and functions related to matters under the jurisdiction of the Russian Federation.  The budget of the Russian Federation and the budgets of municipalities within its territory, constitute the consolidated budget of the Russian Federation.
The federal law on the federal budget for each year contains a list of regulatory and secured federal taxes and payments of the Russian Federation. For example, Art. 20 of the Federal Law "On the Federal Budget for 1999" found that the budgets of the Russian Federation in 1999 is credited with income from the following federal taxes:
O income tax (income) of enterprises and organizations - to set rates in accordance with the legislation of the Russian Federation;
O income tax on individuals - to set rates in accordance with the legislation of the Russian Federation;
O tax on gambling - in the amount in excess of the minimum rates stipulated by the legislation of the Russian Federation;
O the value added tax on goods (works, services) produced (works, services) on the territory of the Russian Federation, except for the value added tax on precious metals and precious stones which are released from the State Fund of Precious Metals and Precious Stones of the Russian Federation - in I quarter 1999 in the amount of 25% of revenues, and from April 1, 1999 in the amount of 15% of revenues;
O excise on ethyl alcohol from food raw materials, vodka, liqueurs and spirits, alcoholic solutions produced in the territory of the Russian Federation - 50% of revenues;
O excise taxes on other goods produced in the territory of the Russian Federation, with the exception of excise taxes on oil (including stable gas condensate), natural gas, cars, petrol, ethyl alcohol of all kinds of raw materials (excluding food), - at the rate of 100% income;
O license and registration fees - in accordance with the legislation of the Russian Federation;
O tax on the purchase of foreign currency and payment documents denominated in foreign currency - at a rate of 40% of revenues;
O single tax on imputed income for certain activities - according to the standards established by the legislation of the Russian Federation;
O royalties - according to the standards established by the legislation of the Russian Federation;
O payments for use of forest fund - in the amount of 60% of revenues;
O fees for the use of water - in the amount of 60% of revenues;
O other taxes, levies, fees and other payments due to the budgets of subjects of the Russian Federation in accordance with the legislation of the Russian Federation.
Territorial (regions) have their own budgets, taxes assigned to them:
- Tax on property of enterprises;
- Forest income;
- Payment for the water that had been collected by industrial enterprises of water systems;
- The collection to the needs of educational institutions;
- Fee for the registration of companies.
Resolution of the Kostroma Regional Duma from 11.03.99 ¹572 of the law of the Kostroma region "On the regional budget for 1999" as the main objectives of economic policy for 1999 highlights the following:
? consolidation trend increase in industrial production and on this basis, GDP growth area;
? reducing the tax burden, creating conditions for business investment, further implementation of the restructuring of liabilities;
? improving tax collection;
? promote public order;
? control over targeted and cost-effective use of budget funds;
? reduction of external borrowings;
? reduction of non-payment, non-cash payments.
Regional budget Kostroma region for 1999 was approved for expenditure in the amount of 1,755,925 thousand. Rubles, and income in the amount of 1,365,021 thousand. Rubles, the maximum amount of the deficit in the amount of 390,904 thousand. Rubles, or 3.02% of GDP .
The revenues of the regional budget of the Kostroma region in 1999 formed by:
? tax expense (income) of enterprises (organizations) of the change in income tax rate by the federal legislation:
- Kostroma city at the rate of 6%
- City Bui, Galich, Manturovo, Nerekhta, Nei, Sharyi at a rate of 2%
-City volgorechenska at the rate of 17% (before the change rate of the regulations in force in 1998);
? value-added tax on goods (works, services) produced (works, services) in the territory:
- Volgorechenska city in the first quarter of 1999 in the amount of 23% from 1 April - 13%,
- Kostroma, Bui, Galich, Manturovo, Nerekhta, Nei, Sharyi in the first quarter of 1999 at a rate of 8% from 1 April - 5%
- Parts of the region in the first quarter of 1999 at a rate of 9%, from April 1 - 5%;
? excise on ethyl alcohol of all raw materials, vodka and distilled beverages, alcoholic solutions produced in the territory:
- The city of Kostroma in the amount of 45%
- The city of Galich, Kostroma, Makaryevsky areas at a rate of 25%
- Other cities and districts of the region of 50%;
? excise duties on other products, with the exception of excise taxes on oil (including gas condensate) and its pumping services, natural gas, petrol, oil for diesel and gasoline engines, diesel and passenger cars produced in the territory:
- City Sharyi, volgorechenska and Krasnosel'skii, Kostroma regions in the amount of 90%
- Other cities and districts in the amount of 100%;
? income tax on individuals collected in the city volgorechenska of 40% of the funds credited to the regional budget of the subject of the Russian Federation,
- Other cities and districts of the region of 5%;
? tax on the purchase of foreign currency and payment documents in foreign currency at the rate of 40%;
? royalty tax - according to the standards established by the legislation of the Russian Federation;
? tax reproduction of the mineral resource base, leave at the disposal of the RF subjects for targeted funding for the reproduction of the mineral resource base;
? means the land tax and rent for the land of cities and towns and agricultural land accumulated in the regional budget to finance centralized activities;
? payments for use of forest fund in the amount of 30%;
? fees for the use of water at a rate of 30%
? property tax of enterprises (organizations) in the amount of 50%;
? from privatization to the established standards in accordance with the current legislation of the Russian Federation;
? income from the use or lease of property in the region;
? sales tax at the rate of 40%;
? single tax small businesses in accordance with applicable law;
? single tax on imputed income for certain activities in accordance with applicable law;
? other taxes, levies, fees and other payments due to the regional budget in accordance with the legislation of the Russian Federation. 
Consider the data on the performance of the regional budget for 1998. In the regional budget for 1998 received their own revenues in the amount of 721,090 thousand. Rubles, or 84.5% of the plan, including tax revenues 443,475 thousand. Rubles (93.4%) and non-tax 277 615 thousand. Rubles (73, 3%).
Execution of the regional budget revenues for 1998
compared to the same period in 1997.
Items of income
Income tax 24000 80393 131527 138066 335.0 105.0
Income tax from nat. persons 0 0 0 15730 163 740 104.1
VAT 12000 41656 94353 109456 347.1 116.0
Excises 80700 105841 92840 83354 89.8 131.2
Licensed. and registration. fees 350 863 246.6 890 1409 158.3
Property taxes 80000 87077 84120 83.7 108.8 100 450
Payments for the use of natural resources 7500 5248 4082 35216 70.0 11.6
Other taxes, duties and fees 12000 19152 4034 6605 159.6 163.7
Income from property located in the state. and Muniz. Property 500 488 6770 97.6 3128 46.2
Revenues from the sale of property located in the state. and Muniz. Property 1700 5023 4500 295.5 29 0.6
Other non-tax revenues 796698 764198 367337 274458 95.9 74.7
Total shareholders' income
Transfer 825064 492524 550200 466088 59.7 84.7
Mutual settlements with the Ministry of Finance of the Russian Federation 305466 305466 112000 112000 100.0 100.0
Mutual settlements with areas 128820 1288220 274 ??112 100.0 40.9
Allocations to the state. fund the fight against crime -348
Total income 2274798 2036401 1516121 1299290 89.5 85.7
For 1998 in the consolidated budget of the region received its own funds in the amount of 1,447,770 thousand. Rubles, or 84.3% of scheduled appointments, including tax revenues 1,129,146 thousand. Rubles (92.5%) and non-tax - 318 634 thousand . rubles (64.1%). For the corresponding period of 1997 the volume of own revenues decreased by 478,097 thousand. Rubles, including tax revenues 12,642 thousand. Rubles. The decrease in revenue payments to the budget of tax revenues in 1998 compared to the same period in 1997 due to the growth of arrears.
Execution of the consolidated budget revenues for 1998
compared to the same period in 1997.
Items of income
Income tax expense 221961 260187 258587 255782 117.2 98.9
Income tax from nat. persons 228197 223634 253448 220879 98.0 87.1
VAT 171264 209365 204327 206819 122.2 101.2
Excises 80700 105842 107327 92699 131.2 86.4
Licensed. and registration. fees 23960 27673 26968 28109 115.5 104.2
Property taxes 152849 170167 191954 166722 111.3 86.9
Payments for the use of natural resources 48945 51065 87273 63313 72.5 104.3
Other taxes, duties and taxes 82026 93845 91034 94813 114.4 104.2
Income from property located in the state. and Muniz. Property 6216 7177 18840 15520 82.4 115.5
Revenues from the sale of property located in the state. and Muniz. Property 3241 6842 8990 4398 211.1 48.9
Other non-tax revenues 807286 770070 469218 298716 95.4 63.7
Total shareholders' income
Transfer 825064 492524 550200 466088 59.7 84.7
Mutual settlements with the Ministry of Finance of the Russian Federation 305466 305466 112000 112000 100.0 100.0
Allocations to the state. fund the fight against crime -437 -732 167.5
The budgets of the main areas are the social spending. On education and vocational training of the territorial budgets allocated more than 60% of all expenditures of the consolidated budget of Russia, on health care - about 55%, social security - more than 70%, for housing and communal services - more than 90%. 
Regional budget expenditures are divided into:
1. Costs associated with the decision of local issues, established by the legislation of the Russian Federation and the legislation of the Russian Federation subject.
2. Costs associated with the implementation of certain state powers transferred to local authorities, etc.
For funding in 1998 educational institutions planned to direct 18.4% of the estimated budget of the region against 17.3% in 1997, cultural institutions 2.1% against 1.86% in 1997, health care and physical culture 13.1% vs. 10.8%, social policy 9.5% against 7.2% in 1997.
2.3. Local budgets.
Local budgets constitute the third level of the budgetary system of the Russian Federation. The budget of the municipality (local budget) - a form of education and spending money intended for the tasks and functions related to matters under the jurisdiction of local government. 
In recent years, local governments have shifted the additional costs of social infrastructure and a number of other expenses. However, their revenue base has not been extended. This is evidenced by the following data. In 1992, out of the total revenues of the consolidated budget of the Russian Federation to the federal budget received 55.9%, in the regional - 16.5% and in local budgets - 27.6%, and as of the beginning of 1995 - respectively - 49%, 26 4% and 24.6%, i.e. there was an increase of budget revenues of the Federation and the reduction of local revenues. In late 1994, its own budget revenues accounted for 23.9% of cities, towns - 11.9%, rural - 11.8% and rural settlements - 5.8%.  These figures indicate the need for a sharp strengthening of own revenue base local budgets.
Municipal authorities get their budgets as part of the amounts from federal taxes and local taxes collected. Their list is regulated by federal law, but is not required to give effect to all 23 of taxes. Only three local tax levy to be unconditional in the budget: the tax on personal property, land tax and registration fees for individuals engaged in entrepreneurial activity.
The use of the remaining local taxes is the prerogative of the local authorities, however, the majority of tax rates set upper limits. The most common are now:
- Fees for the right to trade;
- Fees for the maintenance and improvement of the police;
- Tax on advertising;
- Fee for issuing a warrant for the apartment;
- Fee for the right to use local symbols;
- Gathering for the opening of gambling, etc.
Since 1994, the Decree of the President entitled to the regions and local authorities to impose additional taxes on the ground, but they should be paid only out of profits remaining after payment of the basic income tax.
The decision of the Duma of the city of Kostroma 18.05.99 year ¹46 «On the budget of the city of Kostroma in 1999" adopted city budget for 1999 on expenditure in the amount of 521,020 thousand. Rubles, income in the amount of 469,356 thousand. Rubles, the maximum size of the budget deficit the city in the amount of 51,664 thousand. rubles, or 9.9% of budget expenditures.
Duma decided that the city budget revenues are formed by:
O income tax of enterprises and organizations: 15% - before the change in income tax rate by the federal legislation, 13% - after the change in income tax rate by the federal legislation;
O the value added tax on goods (works, services) produced (works, services) in the city: in the I quarter of 1999 - at the rate of 17%, from 1 April 1999 - 10%;
O excise on ethyl alcohol of all raw materials, vodka, distilled beverages, alcoholic solutions - at a rate of 5%;
O excise taxes on other goods with the exception of excise taxes on oil (including gas condensate) and its pumping services, natural gas, petrol, oil for diesel and gasoline engines, diesel and passenger cars produced in the city - 10% ;
O income tax on individuals held by businesses and organizations - in the amount of 95% of the funds credited to the regional budget of the subject of the Russian Federation;
O income tax withheld by the tax authorities in the amount of 100%;
O means of land tax and rent for the land - 50%;
O corporate property tax - 50%;
O fees for the use of water - at a rate of 30%;
O other payments for the use of natural resources according to the standards established by the legislation of the Russian Federation;
O sales tax - 60%;
O single tax on imputed income for certain activities by entrepreneurs - in the amount of 65%;
O from privatization to the established standards in accordance with the current legislation of the Russian Federation;
O income from the use or lease of property located in the municipal property;
O other taxes, duties and other charges payable to the city budget in accordance with the legislation of the Russian Federation .
Kostroma city budget income for 1999 .
Codes of classification of budget revenues of the Russian Federation
Items of income
% Of total
Tax revenues, total
Income tax on individuals 96 367 18.5
1010100 Income taxes 81,552 15.6
1020100 Value Added Tax 53,376 10.2
1040000 Property taxes 43,750 8.4
1020700 Sales Tax 33,416 6.4
1030202 single tax on temporary income 18,367 3.5
1050000 Payments for use of natural resources 16 838 3.2
1020200 Excise 11,083 2.1
1030100 single tax for small businesses 3004 0.6
1010400 Gambling Business Tax 282 0.05
1400000 Other taxes, duties and charges 65,378 12.6
Non-tax revenues, total
Revenues from use. property located in the municipal property 5669 1.1
2060000 Administrative fees and charges 3697 0.7
Penalties 2070000 2600 0.5
Rents 2010202 2280 0.4
2090000 Other non-tax revenues 88 0.02
TOTAL EQUITY INCOME
3020403 Transfers from the regional budget
The budget deficit
The data indicate that tax revenues account for 81.2% of all revenues, and about 18.5% of tax revenue is the income tax on individuals. Non-tax revenues account for only 2.8% of all revenues of the city. Also in the city budget received transfers from the regional budget, which is 6%.
Kostroma city budget expenditure for the year 1999. 
Codes functional classification of budget expenditures RF
Types of costs
% Of total
1200 Housing and communal services 152 060 29.2
Education 1400 115 100 22.1
1700 Health and Phys. Culture 89940 17.3
Expenditure on salary increases 52307 10
1000 Transport, roads, communications and informatics 25,323 4.9
0100 Functioning of Local Government 24,700 4.7
1800 Social Policy 10 700 2,1
1500 Culture, Art, Film 3680 0.7
0500 Law Enforcement and Security 1700 0.3
1300 Warning. and elimination of consequences of emergencies and disasters 1280 0.27
Project work 965 0.2
1600 Media 950 0.2
0800 Agriculture 610 0.1
Other expenses 3,000 30,950 5.9
TOTAL OPERATING EXPENSES 513,965 98.6
Capital investments 7055 1.4
TOTAL EXPENDITURE 521 020 100
3.Byudzhetny federalism: problems and prospects.
Under the system of fiscal federalism is understood fiscal relations between the authorities and the various levels of government at all stages of the budget process, based on the following principles:
? independence budgets of different levels (assigned to each level of government and management of own revenue sources; the right to determine the direction of their usage and expenditure; inadmissibility of withdrawal of additional revenues and unused or additional money into the budgets of higher levels, the right to compensation for the costs resulting from decisions taken by the higher authorities and management, the right of tax and other benefits only from its own income and TL);
? legal separation fiscal responsibility and expenditure responsibilities between the federal, regional and local authorities and management;
? compliance with the financial resources of power and control to their functions (providing vertical and horizontal alignment of incomes lower budgets);
? regulatory calculation methods of regulation of intergovernmental relations and providing financial assistance;
? the existence of special procedures for preventing and resolving conflicts between different levels of government and administration, to achieve mutually agreed decisions on fiscal policy.
In December 1998, the current system of intergovernmental relations was five years old. For Russia, which is experiencing a period of social and economic transformation, it would be enough to form the basis of its own model full fiscal federalism. However, for various reasons, this has not happened.
In its current form, the Russian budget system device combines the features of a unitary, federal or even confederal state. Resources for improvement have been exhausted. Need to reform the fiscal relationship between the federal, regional and local authorities, suggesting a gradual solution of specific problems.
For the first time in recent years there is a plan of action to achieve this goal - endorsed the decision of the Government of the Russian Federation dated July 30, 1998. The concept of reforming intergovernmental fiscal relations in 1999-2001 GG, a schedule of measures for its implementation.
The concept involves the following tasks.
In the area of ??division of expenditure powers and responsibilities between the authorities and the management of different levels:
a) an inventory of the existing cost-sharing between the federal, regional and local budgets and on this basis, the preparation of proposals to change it;
b) gradual reduction and then complete elimination of "unfunded mandates", the establishment of mechanisms to prevent their occurrence;
c) amendments to the budget law, clarifying and specifying binding expenditure responsibilities between budgets and how to change them;
d) evaluation of the objective (regulatory) requirements of each level of the budget system for financial resources and the base of different options to change them.
In the area of ??division of tax powers and revenue sources between the authorities and management at various levels:
a) update the list of federal, state and local taxes;
b) empowering the regions and local authorities, at least one major tax source (such as sales tax and property tax, respectively), the use of which would be completely was in their jurisdiction;
c) the provision of regional and local authorities the real possibilities of balancing their budgets by "nadstraivaniya" rates on direct federal taxes;
d) the use of common and stable rates of deductions from federal taxes to the budgets of all levels;
e) provision of tax at the place of the actual activity of the enterprises (the place of residence of citizens);
e) prevention of harmful tax competition, the elimination of domestic "offshore" zones.
In the area of ??fiscal equalization and distribution of financial aid:
a) separation of financial support for current and investment;
b) a gradual transition to the objective assessment of budgetary needs of the regions on the basis of cost standards and indices of budget expenditures;
c) use in formulas fiscal equalization tax potential areas;
g) increased targeting of aid and conditionality;
d) the concentration of investment resources to be distributed among the regions in federal funds for regional development;
e) providing incentives for reform of regional finances.
These tasks are equally applicable to the relationship: the federal budget - the budget of the Federation, and to the inter-budgetary relations within regions. Authorities of each level should have a real fiscal autonomy and take full responsibility for its use. From this perspective, currently the most vulnerable are precisely the local authorities. Without a radical reform of the relationship between regional and local budgets (from a regional perspective, but as part of a unified strategy) budget system of Russia will not be truly sustainable.
The main starting point in the system of intergovernmental relations should be the optimal distribution of revenue and spending powers of authority between the Federation and its subjects, as well as the establishment of a comprehensive regulatory framework for the financial evaluation of expenditure responsibilities and revenue base areas.
In this regard, the Concept provides the following tasks:
1. The legislation to establish stable (1999-2001) basic norms of deductions in the consolidated budgets of subjects of the Russian Federation from the federal regulatory taxes and for income tax - the separation rate for the regulation of regional budgets.
2. During 1998, an inventory of revenue and expenditure authority of subjects of the Russian Federation.
3. Optimize the distinction of income between the federal budget and the consolidated budget of the Federation. This measure will increase the level of financial self-sufficiency of regions, including increasing the number of nedotatsionnyh or approaching that level regions.
To the territories in which the powers of the budgets of expenditure not provided their own income, as before provides for financial assistance from the federal budget.
Stimulation of regions to make fuller use of their own revenue sources and achieve financial self-sufficiency is proposed to carry out on the basis of a new form of financing of the Fund for Financial Support of the Regions. When common to all regions of federal tax funding FFSR will not carry through the allocation of funds from the federal budget, and through the establishment of an increased share of VAT and income tax, which shall be credited to the regional budget at the expense of FFSR.
Thus, the region receives a significant incentive to develop their own tax base.
In accordance with federal law "On the Federal Budget for 1999" means FFSR formed by 14% of total tax revenues to the federal budget, except for income, the flow of control is exercised by the State Customs Committee of Russia.
The right to receive transfers from FFSR annually receive 70-80 subjects of the Russian Federation 89. At the 1999 recorded in the law of 76 subjects of the Russian Federation.
In addition FFSR also formed Regional Development Fund, which is designed to finance public capital investments at the expense of the federal budget in accordance with the existing legal framework, within the territory of the RF subjects to develop their social infrastructure.
And finally, the third area of ??financial support - Development Fund Regional Finance - designed to enhance the processes of financial improvement in the subjects of the Russian Federation.
The fund will be allocated to subjects of the Federation, and in some cases, and major cities on a returnable basis. Eligible for these funds will have regions successfully implement measures to financial recovery and actively carrying out economic reforms. In the first place in the number of participants is expected to include bezdotatsionnyh nizkodotatsionnye and regions.
The Government also considered and approved "Main directions of budgetary policy for 1999 and for the period do2001 year." In this project, a three-year budget scale financial support of regions will largely interconnected with the implementation of the austerity program of regional budget expenditures. The amount of financial assistance to the subjects of the Russian Federation provided by the federal budget, will continue over the next three years at the level of 0,81-0,82% of GDP.
Currently, the fate of fiscal federalism in Russia depends on the ability of the state as a whole to overcome the devastating economic crisis, the decline in production, the transition across the country to a single market strategy of financial stabilization. We can not allow a situation where the development of fiscal federalism itself become a factor in strengthening economic and political crisis: further weaken the federal budget, instead of fighting for the recovery of the real economy strengthens efforts for the division of federal tax policies to reduce the budget deficit. Fiscal federalism must be more aware of moving closer to the overall macroeconomic policy of market reforms. Solution to the problems of fiscal federalism in the end will help stabilize the Russian state, improve the manageability and objectivity of our market economic system.
Thus, the budget system of the Russian Federation is extremely complex, as complex and all its components: the federal budget, regional budgets, local budgets. Balancing the federal budget revenues and expenditures of the state as a whole, provides the necessary distribution of income between social groups, between regions. Same territorial budgets contribute to the implementation of specific programs on the ground. And then, and more vital to the economy of the country and its successful development. And there is a conclusion - the optimal functioning of the budgetary framework is possible only if the two basic conditions: the correct construction of inter-budgetary relations between the budgets of different levels and a clear, fair balance its income and expenses. It was then possible to speak of a stable and growing economy, effective fiscal policy, because only then give full play to the basic principles of the budget.
Would also like to reiterate some aspects of improving the budgetary system of the Russian Federation.
The need to reform the budget system in modern conditions is determined by the objective requirements of economic reality. The development of society, who lived for many years in a highly centralized, still quite a long time to be determined by the development of budgetary relations.
Improving the budget structure could have a significant positive impact on the functioning of the whole market system. This improvement should be carried out with respect to both domestic, inter-budgetary relations, basing them solely on the principles of fiscal federalism, and in relation to the quantitative and qualitative indicators of the budget, contributing to its balance and exercising control over the level of possible budget deficit. After all, only in the aggregate, these changes can turn the state budget funds of the destabilization of the economy as a powerful stimulus for economic growth.
1. Budget Code of the Russian Federation, adopted by the State Duma and the Federation Council approved 07/17/98.
2. Federal Law of 22.02.99 ¹36-FZ "On the Federal Budget for 1999".
3. Federal Law of 15.08.96 ¹115-FZ "On the budget classification of the Russian Federation."
4. The decision of the Kostroma Regional Duma from 11.03.99 ¹572 of the law of the Kostroma region "On the regional budget for 1999".
5. The decision of the Duma of the city of Kostroma 18.05.99 ¹46 «On the budget of the city of Kostroma in 1999".
6. Igudin AG Why does not decrease the sharpness of the contradictions in the inter-budgetary relations // Finance, 1998, ¹2.
7. Maximov NS On the reform of intergovernmental fiscal relations in the Russian Federation // Finance, 1998, ¹6.
8. VA Petrov Foundations of the Budget Code of the Russian Federation // Finance, 1998, ¹7.
9. VA Petrov The main directions of fiscal policy until 2001 // Finance, 1998, ¹5.
10. Pykhov IA To solve the problems of intergovernmental relations in the territory // Finance, 1998, ¹6.
11. A. Ulyukayev The system of intergovernmental fiscal relations in the Russian Federation // Finance, 1998, ¹2.
12. Viktor Khristenko, Lavrov AM A new stage in the reform of intergovernmental relations // Finance, 1999, ¹2.
13. S. Khursevich Some conditions impact the reform of intergovernmental relations // Problems of Economics, 1998, ¹10.
14. Finance. Monetary circulation. Credit. Textbook / Ed. L.A.Drobozinoy. M .: Finance, UNITY, 1997.
15. Finance. Textbook / Ed. A.M.Kovalevoy. M .: Finance and Statistics, 1998.
 Finance. Edited V.M.Rodionovoy - M., Finance and Statistics., 1995, p.252.
  Finance. Edited V.M.Rodionovoy - M., Finance and Statistics., 1995, s.304.
 Budget Code, Article 6.
 Budget Code, Chapter 5.
 as amended. Federal Law on Budget Classification of the Russian Federation from 02.03.98 N 31-FZ of Article 2
 Art. 1 of the RF Law "On the basis of budgetary and human rights on the formation and use of budget funds representative and executive bodies of the republics of the Russian Federation, autonomous regions, autonomous regions, territories, regions, cities of Moscow and St. Petersburg, the local authorities."
 as amended. Federal Law on Budget Classification of the Russian Federation from 02.03.98 N 31-FZ of Article 3.
 Article 18 of the RF Law "On the basis of budgetary and human rights on the formation and use of budget funds representative and executive bodies of the republics of the Russian Federation, autonomous regions, autonomous regions, territories, regions, cities of Moscow and St. Petersburg authorities local self-government. "
 FZ dated 22.02.99 ¹36-FZ On the Federal Budget for 1999, Article 1.
 Ibid, Article 2.
 FZ dated 22.02.99 ¹36-FZ On the Federal Budget for 1999, Article 19.
 FZ dated 22.02.99 ¹36-FZ On the Federal Budget for 1999, Article 11.
 VA Petrov The main directions of fiscal policy until 2001 // Finance, 1998, ¹5, p.9.
 Budget Code of the Russian Federation, Article 15.
 Resolution of the Kostroma Regional Duma from 11.03.99 ¹572 of the law of the Kostroma region "On the regional budget for 1999", Article 3.
 Resolution of the Kostroma Regional Duma from 11.03.99 ¹572 of the law of the Kostroma region "On the regional budget for 1999", Article 7.
 Finance. Monetary circulation. Credit. Textbook. Ed. L.A.Drobozinoy. Moscow, "Finance", UNITY, 1997, p. 204.
 Budget Code, art. 14.
 Finance. Monetary circulation. Credit. Textbook. Ed. L.A.Drobozinoy. Moscow, "Finance", UNITY, 1997, p. 203.
 The decision of the Duma of the city of Kostroma 18.05.99 year ¹46 «On the budget of the city of Kostroma in 1999," Art. 5.
 The decision of the Duma of the city of Kostroma 18.05.99 year ¹46 «On the budget of the city of Kostroma in 1999", the application ¹1.
 The decision of the Duma of the city of Kostroma 18.05.99 year ¹46 «On the budget of the city of Kostroma in 1999", the application ¹1.y4
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