Budget revenues, their structure and types
State revenues are a system ofmonetary relations, during which the financial resources of the country are formed. These relations consist in the redistribution and distribution of the gross national product between spheres of state interests, which include ensuring the defense capability of the state, maintaining public order, maintaining the state administration apparatus, and others. At the same time, the funds distributed in this way are transferred to state ownership.
All state revenues of the budget form a certain system, the main structural components of which are the following:
- tax revenues of the budget, these are those thatare established by the legislation at the federal level, regional taxes and fees, local fees, as well as budget revenues from the collection of fines, excises, fines. In addition, this group includes income from economic activities, such as income taxes (for entrepreneurs and organizations leading such activities), income taxes of citizens, receipts from VAT, fees for foreign economic activity (customs duties and duties).
- non-tax revenues includevarious types of payments from income on the use of property owned by (state and municipal entities), income from its sale or alienation, or commercial use, payments and revenues levied for the provision of various types of paid services and work. To the same category belong the funds received when authorizing various activities subject to criminal or administrative responsibility (confiscation, seizure, seizure by court), income received in the course of compensation for damage that may be inflicted on the institutions of the state in the person of its subjects and bodies.
All tax and non-tax revenues of the budget,which are in charge of the constituent entities of the Russian Federation, are created on the basis of local taxes and fees, as well as at the expense of funds that are transferred to the regions from the federal budget. Non-tax budget revenues of the regions of the Russian Federation are formed in accordance with the provisions contained in Art. 41 - 46 of the Budget Code of the country. These include the following income: income from local (regional) taxes, payments from local fees, as well as non-systematic allocations of the distributed federal budget funds according to the norms established by the state for each specific period (fiscal year). This list also includes federal budget revenues.
The source of budget revenuesthe state, like in any country, in Russia is the national income. The size and structure of the national income is the main reference point in the planning of the state budget policy.
State budget revenues have as their goal the creation of a financial foundation for the successful solution of the tasks of socio-economic and political development of the country and the state.
The variety of forms and types of state revenues allows us to classify them for a number of significant reasons.
Kinds of state budgets by source of formationdistinguish the following: revenues of budgets of regions and municipal units, individual state and municipal enterprises, non-budgetary sectoral / intersectoral funds.
According to the form of ownership of the payer,income from the state segment of the economy, from the production / non-productive activities of enterprises / institutions. The same category includes fees for the use and development of natural resources, the alienation of property, payments to enterprises / organizations, budget revenues from the population.
According to the form of withdrawal, types of income are distinguished: voluntary and compulsory payments.
All of them together constitute the state budget, which is given the power of law and which serves the purpose of ensuring sustainable development of the state.
