Legal encyclopedia. Letter B

BUDGET DEVICE (SYSTEM)

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The aggregate of the federal budget, budgets of the subjects of the Russian Federation, local budgets and budgets of state extra-budgetary funds.

The construction of a budgetary system depends on the form of the state system of the country. In unitary states, the two links of the BS are the state (central) budget and local budgets. The BS of the federal state consists of three links-the federal budget, the budgets of the subjects of the federation and local budgets.

The BS of the Russian Federation consists of budgets of three levels-federal, regional (the level of the subject of the Russian Federation) and local.

The first level is the federal budget. The second level of BS consists of regional budgets (budgets of the constituent entities of the Russian Federation), which are a form of education and spending of money,

Intended to provide tasks and functions related to the subjects of reference

Subject of the Russian Federation. Numerous local budgets (budgets of municipal entities) are located in the base of BS.

The Russian Federation unites the federal budget, 21 republican budgets within the Russian Federation, 55 regional and oblast budgets, the budgets of the cities of Moscow and St. Petersburg, 1 autonomous oblast budget, 10 autonomous okrug budgets and about 29,000 local budgets (district, city , Village and rural budgets).

Budgets of the BS of the RF are independent and do not join each other.

BS also includes state off-budget funds.

The first level budgets - the federal budget and the budgets of state extra-budgetary funds - are approved in the form of federal laws.

The budgets of the second level - the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds - are approved in the form of laws of the subjects of the Russian Federation.

Local budgets (budgets

Municipal formation) are adopted in the form of legal acts of representative bodies of local self-government or in the order,

Established by the charters of municipalities.

State non-budgetary funds-the form of organization of financial resources on the scale of the state or a separate territory.

The emergence of extrabudgetary funds in the Russian Federation is associated with the emergence of the need for significant amounts of financial resources and the appropriateness of their concentration at the state and (or) territorial level for a number of important socio-economic activities.

State non-budgetary funds are formed outside the federal budget and the budgets of the constituent entities of the Russian Federation. By purpose, they can be economic and social.

Extrabudgetary funds include:

1) The Pension Fund of the Russian Federation;

2) The State Employment Fund of the Russian Federation;

3) Federal and territorial funds of compulsory medical insurance;

4) Social Insurance Fund of the Russian Federation. Budgets of municipalities

(Local budgets) are a form of education and expenditure of financial

Resources, intended to provide tasks and functions that are assigned to the subjects of local government.

Local self-government is carried out in urban, rural settlements and other territories, taking into account historical and other local traditions. The local self-government bodies independently manage municipal property, formulate, approve and execute the local budget, establish local taxes and fees, maintain public order, and solve other issues of local significance:

1) adoption and amendment of charters of municipalities, control over their observance;

2) possession, use and disposal of municipal property;

3) the establishment of local finance, the formation, approval and execution of the local budget, the establishment of local taxes and fees, the solution of other financial issues of local importance.

The budget of the subject of the Russian Federation is a form of education and expenditure of a fund of funds intended for the financial provision of tasks and functions of the state and local

Self-government.

Their powers are divided into:

1) powers in the subjects of joint jurisdiction of the Russian Federation and the region;

2) powers in the field of competence of the region. To the exclusive jurisdiction of the region

relate:

1) adoption and amendment of the charter, laws and other normative legal acts of the region, control over their observance;

2) the definition of the administrative-territorial structure of the region;

3) the establishment of a system of public authorities of the region, the order of their organization and activities, the formation of public authorities of the region in accordance with the Constitution of the Russian Federation and federal laws.

Consolidated budget is a set of budgets of all levels of the BS RF in the corresponding territory. It is not approved by the legislative (representative) body of the given subject of the Russian Federation, but represents a statistical set of budgetary indicators reflecting generalized data on expenses and incomes, sources of receipt of financial resources and

Directions of their use on the territory of a specific subject of the Russian Federation.