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Firstly, the volume of tax receipts bybudgets of territories in 2001 equalled to 10.8% of GDP, which is appreciablylower than in 2000, when it reached 12.2% of GDP. Meanwhile, the amount offinancial aid to regions redistributed through the federal budget grewessentially from 1.4% of GDP in the previous year to 2.7% of GDP21 – in 2001. Total level of receiptsby territorial budgets in this connection slightly reduced from 14.6% of GDP in2000 to 14.2% GDP in 2001.

Secondly, total amount of expenditures ofthe general government in 2001 equalled to 37.1 of GDP, which is higher than in2000 (36%). Taking into consideration that the amount of receipts of thegeneral government as of November 1, 2001equalled to 31.9% of GDP, the trend ofconsiderable changes in these figures during the last quarter of the year gotonce again confirmed. In this way execution both of the federal budget as ofNovember 1, 2000 (15.3% of GDP) and of territorial budgets (12.2% of GDP) wasconsiderably different from final results (16% GDP and 15.2% GDPcorrespondingly).

Thirdly, payments to social off-budget funds(the Pension Fund of the Russian Federation, the Social Security Fund of theRussian Federation, the Fund of Compulsory Medical Insurance and territorialfunds of compulsory medical insurance) dropped from 7.5% GDP in 2000 to6.4%22. At the same time social expenses of these funds (not taking theiradministrative and other expenses into consideration) remained practicallyunchanged (6.5% in 2001) as compared to 6.7% of GDP in 2000.

Fourthly, both receipts and expenditures ofterritorial off-budget road funds dropped appreciably from 2.4% of GDP (ofwhich taxes entered to territorial road funds equalled to 2.2% of GDP) in 2000to 1.2% of GDP (1% of GDP were taxes and compulsory duties). Adding them up toterritorial targeted budget road funds (i.e. road funds consolidated into thebudgets of territories of the Federation) increased the gap: 2.6% GDP in 2000and 2.2% GDP in 2001. Meanwhile the amount of expenditures of territorialbudget funds (the budget and off-budget ones) in 2000 equalled to 3.3% of GDPand with an addition of transport and public roads expenditures of territorialbudgets it amounted to 4% of GDP, while in 2001 the level of total transport,public roads and telecommunications expenditures of territorial budgets andbudget road funds equalled to 1.6% of GDP.

Fifthly, there were no considerable changesin the budget expenditure pattern of the general government in 2001. Visiblechanges only dealt with the State Debt Service item: expenditures werereduced from 3.7% of GDP in 1999 to 2.7% of GDP in 2001.

Sixthly, neither there were any considerablechanges in budget receipts, with the exception of a certain increase ofreceipts from foreign trade taxes (from 3.2 GDP in 2000 to 3.6% GDP in 2001)and from VAT (from 6.4% GDP to 7.2 GDP). Increase of income tax receiptsequalled to 0.2 points of GDP (from 2.5% GDP to 2.8% GDP).

Analysis of the budget situation in 2001allows drawing several major conclusions:

- new tax provisions that entered into forceas part of the tax reform in 2001 together with intensified administrativecontrol aimed at a better tax collection had a general positive influence ontax collection situation in 2001 for all levels of the budgetsystem;

- there was a considerable decrease inbudget tax debt accumulation rates;

- expenditures of budgets of all levelsremained at the level of 1999 and 2000, which allowed keeping a surplus in thefederal budget and an absence of deficit in territorial budgets;

- the share of social expenditures in thetotal volume of expenditures (not counting social expenditures included intoother budget items) grew in 2001 by more than 10% compared to 2000 and by 5%compared to 1999.

Table 13

Execution of the Budget of the GeneralGovernment in 2001


Federal budget

Local budgets

Off-budget funds

The budget of the general government


billionroubles

% ofGDP

billionroubles

% ofGDP

billionroubles

% ofGDP

billionroubles

% ofGDP

%Receipts/Expenditures

Items










RECEIPTS

217880,7

2,4%

553347,7

6,1%



771228,5

8,5%

22,9%

1. Profit (income) tax,capital growth tax

214284,0

2,4%

299932,2

3,3%



514216,2

5,7%

15,3%

Table 13 (cont’d)


Federal budget

Local budgets

Off-budget funds

The budget of the general government


billionroubles

% ofGDP

billionroubles

% ofGDP

billionroubles

% ofGDP

billionroubles

% ofGDP

%Receipts/Expenditures

1.1. Profit tax

2758,3

0,0%

252845,2

2,8%



255603,5

2,8%

7,6%

1.2 Income tax(natural persons)

838,1

0,0%

570,3

0,0%






1.3. Gamblingegistry tax

0,4

0,0%

0,0

0,0%






1.4. Single socialtax

845403,4

9,4%

89362,3

1,0%



934765,7

10,3%

27,8%

2. Taxes on goods andservices. License and registration taxes.

638851,5

7,1%

2159,8

0,0%



641011,3

7,1%

19,0%

2.1. Value addedtax

200013,2

2,2%

40061,5

0,4%



240074,7

2,7%

7,1%

2.2. Excise-duties onexcisable goods and certain types of minerals, produced and extracted on theterritory of the Russian Federation










Oil, including hydrocarboncondensate

3081,7

0,0%





3081,7

0,0%

0,1%

2.2. Excise-duties onexcisable goods and certain types of minerals, imported to the territory of theRussian Federation

1720,0

0,0%

843,7

0,0%



2563,7

0,0%

0,1%

2.4. License andegistration taxes

1733,5

0,0%

1171,4

0,0%



2904,8

0,0%

0,1%

2.5. Tax on purchase offoreign banknotes and means of payments in foreign currency

0,0

0,0%

45119,9

0,5%



45119,9

0,5%

1,3%

2.6. Sales tax

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