home Finance Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Rozdіl IV. DERZHAVNІ FІNANSI

4.1. VINIKNENNYA the I SUTNІST BUDGET

Budget at Suchasnyj yogo rozumіnnі sformuvavsya in rezultatі trivalogo іstorichnogo processes evolyutsії suspіlstva: transformatsії natural Gospodarstwa from penny-mіnove, Formation Powers, uskladnennya ekonomіchnogo i fіnansovogo Zhittya.

Persha rock, if the CCB preformed vvazhaєtsya budget in 1781 p., Same todі mіnіstr fіnansіv Frantsії Jacques Necker presenting zvіt King Lyudovіku XVI about the camp fіnansіv natsії. Vpershe CCB oprilyudneny ofіtsіyny document yaky vmіschuvav serednі zvіtnі danі for dekіlka rokіv about derzhavnі Income i vidatki Kraina. Before tsogo hour to rіvnі powers skladalisya okremі koshtorisi that rahunki, Duzhe often nepovnі, deprivation of basic parameters of fіnansovogo Gospodarstwa.

Sam termіn "budget" nabuv rozpovsyudzhennya in ofіtsіynih documents deprivation on the cob of the XIX century., Yogo literally pereklad oznachaє "shkіryany mіshok", "shkіryany Gamanets". Uyavlennya about the budget yak ofіtsіyny zvіt about publіchnі Income i vidatki vіdobrazhalo Pochatkova practice skladannya tsogo document in kіntsі XVIII century. sama in viglyadі factuality zіbranih dohodіv i zdіysnenih vidatkіv. Away rozvitok i uskladnennya ekonomіchnogo i fіnansovogo Zhittya, posilennya rolі powers vimagalo transition to viznachennya poperednіh rozmіrіv dohodіv i on tsіy osnovі zdіysnennya vidatkіv. Otzhe s ofіtsіynogo zvіtu about Income i vidatki budget postupovo peretvoryuєtsya in document yaky vіdobrazhav peredbachuvanі Income i vidatki.

Okremі іstorichnі svіdchennya about osoblivostі utvorennya Reigning dohodіv i opodatkuvannya of Ukrainian lands in the nalezhat to chasіv, if formuvalisya cob Kiїvskoї powers (IXX stolіttya). Derzhavnі Income skladalisya bunt rank Danin s population; opodatkuvannyu pіdlyagalo takozh i hlіborobske Gospodarstwa. B astіshe vsogo Danino splachuvali nature: hutrom, shkіroyu, honey, thinness, zbіzhzhyam and takozh groshima.

Okrіm Danini, іnshimi Jerel Reigning dohodіv boule Mito on Reigning cordons, trading at Mito mіstah, groshovі curry viznachenі courts for rіznі guilty. Dosit rozpovsyudzhenim yavischem in Kiїvskіy derzhavі Bulo vstanovlennya natural duties to require powers: budіvnitstvo mostіv, dorіg, rowing is the іn.

For knyazіvskoї Epoch in Ukraїnі z'yavlyayutsya osoblivі knyazhі agent obov'yazkom yakih was spravlyannya duties, podatkіv, zbirannya Danini Gorodnikov, mostniki, Mitnick, Metalnikov, virniki. OAO All derzhavnі Income zoseredzhuvalisya in rozporyadzhennі knyazіv, and yak osobistі require prince that yogo sіm'ї so i zagalnoderzhavnі require zadovolnyalisya s derzhavnoї skarbnitsі.

On of Ukrainian lands were to SSMSC warehouse Great knyazіvstva Litovskogo, Rechі Pospolitoї, Russie fіnansova system and її skladі derzhavnі fіnansi i fіsk zakonomіrno nabuvali rice pritamannih danim powers.

Novi Etap derzhavotvorennya in Ukraїnі i Formation Reigning fіnansіv fair pov'yazuєtsya іz Kozatska doboyu. Vpershe reformuvannya sovereign belongings i vіdokremlennya koshtіv Hetman held Kozatska demokratіya for І.Bryuhovetskogo (1663-1668 pp.). Taqiy principle organіzatsії Reigning fіnansіv Zaporozkoї Sіchі pіznіshe CCB zakrіpleny Konstitutsієyu 1710 p. i Dali rozvinuty Hetman D.Apostolom that K.Rozumovskim, SSMSC made valued contributions at the right reorganіzatsії skarbovogo dіlovodstva. Fixed assets sovereign belongings on the hour boule so zvanі rangovі maєtnostі, davnі korolіvschini, receipts od spryamovuvalis on yakih Reigning utrimannya SET, uryadovtsіv, zabezpechennya Honored osіb. Reigning Postіynimi income zalishalis podatki.

In Russie Pershi zgadki about zagalnі koshtorisi Reigning dohodіv i vidatkіv that koshtorisi okremih mіst (yak poperedniki budget Suchasnyj yogo rozumіnnі) datovanі slit 1645 rock. Єdinih pіdhodіv to rozrobki koshtorisіv in one hour is not іsnuvalo, їh skladannya regularly on state-sponsored rіvnі Pocha deprivation z 1803 r.

Bezposerednya merit in stanovlennі i zmіtsnennі rosіyskogo budget nalezhit vidatnomu state-sponsored dіyachu MM Speranskomu, author vіdomogo "Plan fіnansіv" triptych him at 1809 p.

One s Positive naslіdkіv plan MM Speranskogo Bulo those scho vіn becoming pіdstavoyu for zaprovadzhennya єdinih rules skladannya schorіchnih Reigning rozpisіv, stink proіsnuvali until 1862 p. Sam rozpis trimavsya Suvorov taєmnitsі i CCU is not available for the broad mass gromadskostі.

Dіyalnіst at the Branch budget Russie until 1862 p. harakterizuvalasya Nadzvychaina sytuatsia sekretnіstyu i bezkontrolnіstyu, byudzhetnіy praktitsі Bula pritamanna takozh-valued rozporoshenіst Reigning koshtіv. Burhlivy rozvitok kapіtalіzmu seredinі in the XIX century. zmusiv tsarsky Uryadov to hold a series of reforms, zokrema fіnansovu reform in 1862 p., yak dokorіnno zmіnila budgetary cope in Russie, boules zaprovadzhenі takі fun- organіzatsії budget yak Yednist (abo povnota) budget єdnіstі kasi, glasnіstі that control vitrachannyam Reigning koshtіv.

For radyanskoї Dobie Reigning budget rozglyadavsya yak:

1) Ekonomichna kategorіya;

2) fіnansovy powers plan;

3) Fund tsentralіzovany penny koshtіv;

Pіdhіd to viyasnennya sutі budget yak fіnansovogo plan zberіgsya in zakonodavchih documents s i fіnansovih power in our hour. So, Zakonі of Ukraine "On the budget system of Ukraine" (1995 p.) Vkazano scho "Budget tse plan utvorennya i vikoristannya fіnansovih resursіv for zabezpechennya funktsіy, SSMSC zdіysnyuyutsya authorities derzhavnoї Vladi Ukraine, authorities Vladi Avtonomnoї Respublіki Cream that mіstsevimi radami folk deputatіv" .

Pіdvodyachi pіdsumok such short іstorichnomu Tours, slіd zaznachiti scho budget tse folding ekonomіchne yavische without yakogo ni one Ekonomichna system rozvivatis not Mauger. Ob'єktivna neobhіdnіst budget zumovlena tim, scho s yogo Relief Power mobіlіzuє Costa for vikonannya pokladenih on neї funktsіy, zdіysnyuєtsya pererozpodіl gross product natsіonalnogo mіzh Galuzo dіyalnostі, teritorіyami Kraina vnaslіdok nerіvnomіrnostі їhnogo rozvitku, mіzh okremimi verstvami s population metoyu pіdtrimki naybіlsh nezahischenih kategorіy toscho.

Meals for zakrіplennya materіalu that samostіynoї robots

1. SSMSC peredumovi viniknennya budget.

2. SSMSC you vіdomі Pershi іstorichnі zgadki about the budget.

3. Yak vіdbuvalos formuvannya mainly printsipіv funktsіonuvannya byudzhetіv.

4. Shcho you vіdomo about dosvіd skladannya budget (belongings) to teritorії nashoї Kraina.

5. chomu polyagaє ob'єktivna neobhіdnіst budget.

6. SSMSC pіdhodi vikoristovuyutsya in vіtchiznyanіy nautsі to viyasnennya sutnostі budget.