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225 FZ of December 30, 1995, 20 On production sharing agreements not envisaging special rates of this tax due to the federal budget and budgets of RF subjects Regular mineral extraction payments (royalties) collected in the framework of production sharing agreements concern ing hydrocarbon raw materials (flammable natural gas) Regular mineral extraction payments (royalties) collected in the framework of production sharing agreements concern 95 ing hydrocarbon raw materials (with the exception of flam mable natural gas) Regular mineral extraction payments (royalties) as con cerns the extraction of mineral resources on the continental shelf of the Russian Federation, within the exclusive eco nomic zone of the Russian Federation, outside of the terri tory of the Russian * In accordance with item 4 of article 56 of the RF Budget Code (as amended by law No. 120 FZ), tax revenues generated by regional taxes set forth by the authorities of a krai (oblast), which includes an autonomous okrug are due to the budget of the krai (oblast). Tax revenues generated by regional taxes set forth by the authorities of an autonomous okrug are due to the budget of autonomous okrug. In the case there are no other arrange ments set forth in an agreement between the state authorities of a krai (oblast), which includes an autonomous okrug, and the state authorities of the respective autonomous okrug, tax revenues generated by federal taxes and fees due to the budgets of RF subjects should be transferred to the budget of krai (oblast).

** In accordance with item 1.1 of article 146 of the RF Budget Code (as amended by law No. 120 FZ), the tax revenues generated by the single tax collected in relation to the application of the simplified taxation sys tem (distributed across the levels of the RF budgetary system by the agencies of the Federal Treasury) should be transferred to the budgets of state extra budgetary funds as follows: to the budget of the Federal Mandatory Medical Insurance Fund at the rate of 0.5 per cent; to the budgets of territorial Mandatory Medi cal Insurance Funds at the rate of 4.5 per cent; and the budget of the RF Social Insurance Fund at the rate of 5 per cent.

*** In accordance with article 146 of the RF Budget Code, the tax revenues generated by the single tax on im puted income for certain types of activities (distributed across the levels of the RF budgetary system by the agencies of the Federal Treasury) should be transferred to the budgets of state extra budgetary funds as fol lows: to the budget of the Federal Mandatory Medical Insurance Fund at the rate of 0.5 per cent; to the budgets of territorial Mandatory Medical Insurance Funds at the rate of 4.5 per cent; and the budget of the RF Social Insurance Fund at the rate of 5 per cent.

**** In accordance with article 146 of the RF Budget Code, the tax revenues generated by the single agricultural tax (distributed across the levels of the RF budgetary system by the agencies of the Federal Treasury) should be transferred to the budgets of state extra budgetary funds as follows: to the budget of the Federal Mandatory Medical Insurance Fund at the rate of 0.2 per cent; to the budgets of territorial Mandatory Medical Insurance Funds at the rate of 3.4 per cent; and the budget of the RF Social Insurance Fund at the rate of 6.4r cent.

Source: RF Budget Code.

Section 2.

Monetary and budgetary spheres Setting of the procedures governing the assignment of expenditure obligations to the different levels of the budgetary system of the Russian Federation The principle of independence of budgets set forth yet in the preceding version of the RF Budget Code presupposed that the authorities of RF subjects and municipal entities have the right to independently determine the substantive aspects of their expenditures.

This principle has limited the possibilities of the federal authorities to directly influence the structure of expenditures of regional and municipal budgets.

At the same time, contrary to this principle there has been in force a significant number of sectoral federal laws envisaging that the expenditures incurred in the course of implemen tation of these legislative acts should be covered from the own funds of subnational budgets (there were introduced so called unfunded federal expenditure mandates). These laws often regulated not only the objectives and general terms of expenditures made by regions and municipal entities, but the concrete amounts of such expenditures, while envisaging no clear obligations to compensate such expenditures on the part of the Federation.

The problem of unfunded federal mandates was primarily determined by the lack of clear division of expenditure powers among the budgets of different levels. Any federal mandate is a result of such a division of powers among the authorities of different levels, which assigns legislative and executive powers concerning the same jurisdiction to the au thorities of different levels. Accordingly, the problem of unfunded federal mandates could not be settled without a revision of the existing division of powers between the state au thorities and local governments.

Elaboration of legislative proposals aimed at a more precise definition of the mecha nism of distribution of expenditure powers among the tiers of the budgetary system of the Russian Federation and financial security of expenditure powers of budgets of different levels has been carried out since the end of 2002 and was completed by the adoption of federal laws No. 95 FZ and No. 131 FZ. Item 1 of article 26.3 of law No. 95 FZ set forth the closed list of expenditure powers vested with the state authorities of RF subjects as con cerns the objects under the shared jurisdiction of the Russian Federation and RF subjects.

(Annex 1). Law No. 131 FZ has set forth the exhaustive lists of issues of local importance for different types of municipal entities, including settlements (article 14), municipal dis tricts (article 15), town okrugs (article 16). The exclusive expenditure powers of RF sub jects include all powers not specifically assigned to the exclusive jurisdiction of the Russian Federation, shared jurisdiction, and issues of local importance.

At the same time, the issues of the substance of powers vested with the authorities of the Russian Federation, RF subjects, and municipal entities, as well as the issues of re sponsibility for financing of different obligations were addressed by another legislative act federal law No. 122 FZ of August 22, 2004, On amendments to legislative acts of the Rus sian Federation and invalidation of certain legislative acts of the Russian Federation in rela tion to the adoption of federal laws On amendments to the federal law On the general principles of organization of legislative (representative) and executive authorities of RF subjects and On the general principles of organization of local government in the Russian Federation. Therefore, the new version of the RF Budget Code only set forth the financial mechanisms ensuring the exercise of powers by the authorities of different levels and regulated financial relations between the levels of state authorities and local governments as concerns the formation of revenue sources and the issues of financial security of financing of expenditure obligations.

In its turn, federal law No. 120 FZ introduced the new concept of expenditure obli gations and set forth the new version of article 11 of the RF Budget Code, which ad dressed the assignment of expenditure obligations to the different levels of the budgetary RUSSIAN ECONOMY in trends and outlooks system. The expenditure obligations are defined as the obligations of the Russian Federa tion, RF subject, or municipal entity to transfer certain funds of a respective budget (state extra budgetary fund, territorial state extra budgetary fund) to individuals or legal entities, state authorities, local governments, foreign states, international organizations and other subjects of international law in accordance with laws, other regulatory and legal acts, trea ties, or agreements (article 6 of the RF Budget Code). The major difference between the new version of article 11 of the RF Budget Code and the preceding version is the absence of the list of expenditures co financed from different budgets26.

In accordance with the new assignment of expenditure powers, articles 1416 of the RF Budget Code more precisely define the rules of reflection of expenditure obligations in budgets. In accordance with the new procedure, in each budget there should be sepa rately earmarked the funds allocated for the expenditure obligations fulfilled at the ex pense of own financial resources and the expenditure obligations fulfilled at the expense of subventions from the upper budgetary level.

The general principle of the assignment of jurisdictions set forth by the aforemen tioned laws is that with respect to the objects under exclusive jurisdiction27 of each level of public authorities all elements of expenditure powers (i.e. the normative and legal regula tion, financial security28, and execution of expenditures) are assigned to the respective level of public authorities. At the same time, it is envisaged that each level of authorities should have the right to delegate its powers concerning the execution of certain expendi tures on the condition of transfer of necessary financial resources in the form of subven tions. The feasibility of such a decision may be determined by higher efficiency of the sub national authorities as concerns the exercise of certain powers.

From the long list of the objects under the shared jurisdiction of the Federation and its subjects set forth by the Constitution, there were singled out the powers of RF subjects as concerns the objects under the shared jurisdiction (item 2, article 26.3 of law No. 131 FZ).

All other expenditure powers related to the objects under the shared jurisdiction are deemed to be under the exclusive jurisdiction of the Russian Federation. The resulting groups of powers of the Federation and its subjects are backed by financial resources in accordance with the same procedure as the exclusive powers of the respective level of the budgetary system. In other words, the Russian Federation backs the exercise of its own powers concerning the objects under shared jurisdiction by its financial resources, while regional authorities back the exercise of their powers with respect to the objects under shared jurisdiction.

The differences between the exclusive powers of different levels of the budgetary system and powers relating to the objects under shared jurisdiction lay in the procedures of the normative and legal regulation. In accordance with the new legislation in this sphere there is no division with respect to concrete objects under shared jurisdiction: the federal authorities retain the right to adopt federal laws as concerns each object under shared ju risdiction, while regional authorities are granted the right to adopt their laws on the basis The most recently adopted document was federal law No. 122 FZ of August 22, 2004, On amendments to legisla tive acts of the Russian Federation and invalidation of certain legislative acts of the Russian Federation in relation to the adoption of federal laws On amendments to the federal law On the general principles of organization of legisla tive (representative) and executive authorities of RF subjects and On the general principles of organization of local government in the Russian Federation. Beside reformulation and setting of a new division of expenditure powers between the levels of authority, this federal law is primarily aimed at the maximal reduction of non financed expendi ture mandates and harmonization of the legal acts setting forth expenditure powers of the budgets of different levels with federal laws No. 95 FZ, No. 131 FZ, and No. 120 FZ.

The laws do not contain the term exclusive jurisdiction; however, it is used in this section conventionally for greater clarity.

Financial security is understood as the allocation of own budget revenues (with the exception of the revenues received in the form of targeted transfers from the budget of other level) for financing of expenditures.

Section 2.

Monetary and budgetary spheres and in development of federal laws on the objects under shared jurisdiction. At the same time, the federal laws regulating the issues assigned by item 2 of article 26.3 of law No. 95 FZ to the powers of RF subjects as concerns the objects under shared jurisdiction can not set forth the amounts of expenditures of regional budgets for the exercise of these powers.

Besides, the provisions of item 5, article 26.3, stipulate that until the adoption of respective federal laws RF subjects should have the right to issue their laws setting forth their powers (not envisaged by item 2 of article 26.3) as concerns the objects under shared jurisdiction on condition that such laws are in compliance with the federal laws and on condition of fi nancial baking of such powers at the expense of own funds. In other words, until there are no respective federal laws, RF subjects should have the right to independently carry out the normative and legal regulation, provide financial baking, and execute expenditures as concerns these issues.

As concerns the objects under shared jurisdiction, the powers related to the execu tion of expenditures also may be delegated from one level of the budgetary system to an other, and also on condition of financial baking of these powers at expense of subventions.

However, there is an exception from this rule: subventions for the exercise of delegated powers may be not granted in the case the powers set forth by federal laws do not envis age the necessity to create new bodies of state authority of the RF subject, state institu tions of the RF subject, and state unitary enterprises of the RF subject, as well as additional budgetary investment, payments from the budget of the RF subject to citizens and legal entities, increase in the number of state civil employees on permanent staff of the RF sub ject, and the number of employees of state institutions of the RF subject.

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