Accidental control and eliminationof extraordinary situations and Acts of God
Culture, arts and cinema
Public health and sports
Financial aid to budgets of otherlevels
Salvage and liquidation of weapons,including performance of international treaties
Research and usage of outer space
1.3.3. Inter-BudgetaryRelations and Sub-National Finances
The past year as distinct from previousyears did not witness any thoroughgoing reforms in the inter-budgetary sphereand regional finances. Though a great number of changes in the currentlegislation that regulate tax collection and distribution of tax receipts todifferent levels of the budgetary system, such as the system of distribution offinancial aid to subnational budgets, the Programme for development ofbudgetary federalism in the Russian Federation for the period until year 2005adopted by the Government shall in the nearest future have a considerableinfluence both on budget situations of territories of the Federation andmunicipalities and financial relationships of budgets of different powerlevels.
In this section we will take a closer lookon principal trends of inter-budgetary relationships and sub-national financesin year 2001 and make an analysis of cardinal decision adopted in this period.The matter concerns first of all innovations in the tax and budget legislationand the Programme for development of budgetary federalism in Russia.
Inter-BudgetaryRelationship Trends of Budgets of Different Levelsin the Russian Federation
To make an analysis of main trends of 2001in the sphere of relationship of budgets of different levels let us considerthe make-up of the consolidated budget of the Russian Federation and changes itunderwent recently. Table 22 provides data that describe shares of taxreceipts, receipts and expenditures of budgets of territories of the Federationin the consolidated budget of the Russian Federation.
Shares of Certain Figures of Budgets ofTerritories of the Federation in the Consolidated Budget of the RussianFederation in 1992-2000 (%)
As the table indicates the share of taxreceipts of territories of the Federation in the consolidated budget of Russiahas been steadily decreasing in the past four years, at the same time the shareof amounts of budget revenues of territories (including financial aid from thefederal budget) in total revenues of the budget system in 1999 – 2001 remained practicallyunchanged (about 50%). The expenditures pattern of the consolidated budget inthe past two years changed towards increase of the share of expenditures ofterritorial budgets of the Federation in expenditures of the budget system ofRussia.
A lower share of tax receipts of territorialbudgets of the Federation in total tax receipts in the budget system is adirect consequence of changes introduced to the Russian budget legislation in2000, namely transition to the new order when all value-added tax receipts areentered in the federal budget, a lower road-users’ tax rate (only 1%), abolishedhousing, social and cultural establishment upkeep tax, other decisions in thesphere of tax reforms (including a lower tax rate on incomes of naturalpersons). As a result tax receipts of regional budgets in 2001 decreased by 1point of GDP as compared to the previous year (from 10.5% GDP in 2000 to 9.6%GDP in 2001). Tax receipts of the federal budget in the same period grew from13.7% GDP to 16.1% GDP. These reference values show that the share of taxreceipts of regional budgets in the consolidated budget of the RussianFederation in 2001 lowered not merely because of redistribution of tax receiptsto the federal budget, but also because of increased receipts in the federalbudget.
An increased share of expenditures ofbudgets of territories of the Federation in the consolidated budget is explained first of all bygrowth of surplus in the federal budget to the level of 3% of GDP while excess of receipts ofregional budgets over their expenditures in 2001 remained at the level of theprevious year.
An analysis of data about granting federalfinancial aid to budgets of lower levels in 2001 (see Table 23) shows thattrends of changing volumes and patterns for granted means correspond to theproclaimed lines of reforms of inter-budgetary relations in Russia and alsofollow from the measures adopted in the sphere of tax system and budget reformspolicies. First of all one should note a considerable increase of the volume offederal financial aid to territories of the Federation (by 1 point GDP) whichis directly connected with the process of tax receipts centralization in thefederal budget (including establishment of the Compensation fund due tocentralization of value-added tax receipts and a greater volume of subventionsand subsidies for road construction because of the lower rate of therode-users’tax).
At the same time transfers from The Fund offinancial support of regions remain the principal source of federal financialaid to the regions: in 2001 through this channel of financial aid there wasredistributed more than 1% of GDP. If transfers from this fund are added tosubventions and subsidies from the Compensation fund (because of the fact thatexpenditures financed in this way were previously taken into account when meansfrom The Fund of financial support of regions were granted) one can draw aconclusion that in 2001 about 60% (1.5% of GDP) of the total of federalfinancial aid was granted through formalized channels.
Among other types of federal financial aidone should also name the means that are granted within the limits of “Subsidiesand subventions” item which in 2001 amounted to 0.54% GDP (21% of the totalfederal financial aid) and showed a considerable growth as compared to theprevious year, when means granted from this item equalled to 0.15% GDP. Suchgrowth is explained by the following: in the first place within the frameworkof settlement of inter-budgetary relations with the republics of Tatarstan andBashckortostan (among other things transition to the mutually established normsof distribution of federal tax receipts acquired from the territories of theserepublics) the abovementioned territories of the Federation were granted atotal of 18.9 billion roubles of subsidies. Secondly, there was performed aredistribution of subsidies among regions that are envisaged in the federalbudget law to compensate for losses in connection with changes in volume andthe order of formation of The Compensation fund (8.35 billion roubles) and atthe end of the fourth quarter regions were granted subsidies to partiallycompensate for their expenses in connection with raising salary for the firstgrade of the Uniform wages tariff scale (2.3 billion roubles). As a resultsubsidies and subventions in 2001 among sources of federal financial aid toterritories of the Federation came second after means originating from The Fundof financial support of regions and the Compensation fund.
The third in size channel of federal meansdistribution among territories of the Russian Federation in 2001 weresubventions, subsidies and grants for construction and maintenance of publichighways in the regions of the Federation (0.27% of GDP or 11% of the total offederal financial aid). As mentioned before as the principal reason of highervolumes of federal financial aid in this respect can be mentioned lowerregional budget receipts caused by the reduction of the road-users’ tax rate to 1% (maximum tax ratebefore being 2.75% of a given enterprise’s revenues).
Among other trends of changes indistribution of federal financial aid to territories of the Federation in 2001one should point out lower volumes of means distributed in form of mutualsettlements (from 0.28% GDP in 2000 to 0.05% GDP in 2001), bigger amounts offinancing of state programmes for regional development and a favourable balanceof budget loans to subordinate powers registered by the results of the year.
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