Budget policy of Russia: priority directions. Ignatenko V.A. Budget policy of Russia: priority areas Budget policy of the Russian Federation for the year

The budget policy for 2014 and for the planned period of 2015 and 2016 is based on the strategic goals of the country's development, formulated in the decrees of the President of the Russian Federation dated May 7, 2012, the concept of long-term socio-economic development of the Russian Federation for the period up to 2020, the main activities of the Government of the Russian Federation for the period up to 2018, as well as the main provisions of the Budget Message of the President of the Russian Federation on Budget Policy in 2014-2016 (hereinafter referred to as the Budget Message).

The calculation of the main parameters of the federal budget for 2014-2016 is based on the scenario conditions for the functioning of the economy of the Russian Federation and the main parameters of the forecast of the socio-economic development of the Russian Federation for 2014 and the planned period of 2015 and 2016 (Table 1).

Table 1. Main macroeconomic parameters for 2013 - 2016.

Index
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Urals oil prices, USD/bbl
Gas prices (average contract prices, including CIS countries), USD/ths. cube m
GDP, billion rubles
GDP growth,%
Investments, billion rubles
Volume of imports (by the range of goods accounted for by the Federal Customs Service of Russia), billion US dollars
The volume of exports (in terms of goods recorded by the Federal Customs Service of Russia), billion US dollars
Profit of profitable organizations, billion rubles
Inflation (CPI),% to December prev. Of the year
Dollar exchange rate, rubles per US dollar
Payroll fund, billion rubles

The main reasons for the slowdown in economic growth in Russia are the slowdown in world economic growth (unresolved debt problems of the eurozone, the United States, the slowdown in the Chinese economy), and lower oil prices. The internal problems of the Russian economy also had a negative impact on the slowdown in economic growth.

Certain risks for fiscal policy in the medium term are posed by the situation in the global economy, which is quite difficult due to the slowdown in the Chinese economy, the uncertain prospects for the economies of the European Union and the United States.

In this regard, it is necessary to implement an active state policy aimed at improving the investment climate, increasing the competitiveness and efficiency of business, and stimulating economic growth and modernization.

The draft federal budget for 2014 and for the planned period of 2015 and 2016 (hereinafter referred to as the draft federal budget for 2014-2016) has been formed in accordance with the following basic approaches:

1. Formation of budget parameters based on the need for unconditional fulfillment of existing spending obligations, including taking into account their optimization and increasing the efficiency of the use of financial resources.

The implementation of this approach consists in the mandatory priority of goals and objectives, state obligations established by the current legislation of the Russian Federation and state strategic planning documents, when drafting the federal budget for the next financial year and planning period.

Under these conditions, the solution to the problem of optimizing budget expenditures is ensured provided that the quality and volume of services provided are not reduced, including through the implementation of a set of measures to improve the efficiency of managing public (state and municipal) finances.

2. Minimizing the risks of imbalance in the budgets of the budgetary system of the Russian Federation in the course of budget planning.

To do this, the formation of the draft federal budget should be based on realistic assessments and forecasts of the socio-economic development of the Russian Federation in the medium and long term and take into account the prospective parameters of other budgets of the budget system of the Russian Federation.

At the same time, it is necessary to ensure sufficient flexibility in the limits and structure of budget expenditures, including the availability of unallocated resources for future periods and criteria for their redistribution in accordance with the clarification of priority tasks, or reduction (optimization) in case of unfavorable dynamics of budget revenues.

3. Increasing the stability of the federal budget and reducing its dependence on external economic factors in the long term.

The main tool for applying this approach is the "budget rules" that ensure a consistent reduction in the federal budget's non-oil and gas deficit and the preservation of the volume of the Russian Federation's public debt at an economically safe level (not exceeding 20% ​​of GDP).

The accumulation of part of oil and gas revenues in sovereign funds also creates additional opportunities for the fulfillment of the state's social obligations even in the face of a significant deterioration in the external economic environment.

4. Comparative assessment of the effectiveness of new spending obligations, taking into account the timing and mechanisms for their implementation.

The limited financial resources of the federal budget necessarily presuppose the choice of priority spending commitments that allow achieving the best result, including in the long term.

The approval and implementation of the long-term budget strategy of the Russian Federation, starting from the current year, will allow, on a systematic basis, to take into account and evaluate the impact of decisions made on the indicators of balancing the budgets of the budget system.

5. Use of mechanisms to improve the effectiveness of budget expenditures, incentives for identifying and using reserves to achieve the planned (established) results.

The main instrument of this element of budget policy will be the program-target method, which increases the responsibility and interest of the responsible executors of state programs for achieving the best results within limited financial resources.

The plan and composition of the work of the Government of the Russian Federation in this direction will be determined in a comprehensive program to improve the efficiency of managing public (state and municipal) finances for the period up to 2018.

In the context of a reduction in comparison with the previously approved volumes of federal budget revenues, the application of "budget rules" will make it possible to maintain the total amount of federal budget expenditures approved in the previous budget cycle (excluding conditionally approved expenditures) for 2014-2015, sufficient to fulfill all existing obligations. In order to provide financial support for the established priorities, including the indexation of a number of new spending obligations adopted in 2013, it is planned to optimize the structure of budgetary expenditures in order to mobilize resources.

At the same time, the federal budget deficit remains at a level not exceeding 0.6% of GDP, without a significant increase in borrowings and public debt, the non-oil and gas deficit will decrease from 9.6% of GDP in 2013 to 7.8% of GDP by 2016.

At the same time, in the context of low growth rates of oil and gas revenues, the volume of the Reserve Fund will increase slightly - from 4.0% of GDP in 2013 to 4.7% of GDP in 2016.

On the whole, "budget rules" protect the budget from shocks, increase its stability, stabilize the total volume of expenditures, ensure the fulfillment of the state's social obligations, the implementation of initiated projects and reform plans, and create conditions for increasing the efficiency of budget expenditures.

Ensuring long-term balance and sustainability of the budget system is achieved, among other things, by expanding the horizon of economic and budget forecasting.

The draft federal budget for 2014-2016 is being formed for the first time taking into account the developed budget strategy of the Russian Federation for the period up to 2030, which contains a forecast of the main parameters of the budgets of the budget system of the Russian Federation for the long term (Table 2).

Table 2. Forecast of the main parameters of the budgets of the budgetary system of the Russian Federation.

The implementation of a responsible, balanced budget policy will make it possible to reduce the dependence of the federal budget and the budget system as a whole on market-driven revenues.

According to the forecast, by 2030 the non-oil and gas deficit will decrease to 6.0% of GDP, while maintaining a low level of debt burden (less than 15% of GDP). In the event of a significant drop in oil prices (to $60/bbl), the Reserve Fund, once it reaches the standard value of 7% of GDP, will be sufficient to finance existing spending obligations for three years. During this period, additional measures to optimize costs and mobilize revenue sources can be implemented.

The dynamics of the main parameters of the budget system of the Russian Federation for 2014 and the planned period of 2015 and 2016 is characterized by a decrease in revenues and expenditures relative to GDP with a deficit of less than 1.0% of GDP (Appendix 1).

The share of the federal budget in the revenues of the budget system (before the provision of interbudgetary transfers) will decrease from 52.4% in 2013 to 50.6% in 2016. The share of revenues of the consolidated budgets of the constituent entities of the Russian Federation in the total revenues of the budgetary system of the Russian Federation (before the provision of interbudgetary transfers) will increase from 29.3% in 2013 to 31.9% in 2016. It is also predicted that the share of budget revenues of state off-budget funds of the Russian Federation will decrease from 18.1% in 2013 to 17.4% in 2016.

The share of expenditures of the federal budget and the budgets of state non-budgetary funds of the Russian Federation (after the provision of interbudgetary transfers) in the total volume of expenditures of the budgetary system will slightly increase (within 0.3 percent). The share of expenditures of the consolidated budgets of the constituent entities of the Russian Federation in 2016 will remain practically at the level of 2013 and will amount to 33.7 percent.

These changes are primarily due to a reduction in the volume of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation with an increase in the share of their own revenues, including by optimizing the structure of interbudgetary transfers.

The functional structure of expenditures of the budgets of the budgetary system of the Russian Federation in 2014-2016 will not undergo significant changes (Appendix 2).

More budget expenditures will be channeled to social policy goals. Together with expenditures on education, healthcare, culture, physical culture and sports, the share of expenditures aimed at social protection of citizens and the provision of socially significant services is more than 55% of the total expenditures of the budgetary system of the Russian Federation.

The second place in terms of expenditures after the "Social Policy" section is occupied by the "National Economy" section, which includes, among other things, expenditures on infrastructure development, support for economic growth and diversification of the economic structure.

The need to solve the tasks of modernizing the Armed Forces and strengthening the country's defense capability causes an increase in the share of the "National Defense" section.

At the same time, for all sections, with the exception of the sections "National issues", "National security and law enforcement" and "Mass media", the volume of expenditures in 2016 in real terms will significantly exceed the level of 2013.

In the section "Education", the expenditures of the budgets of the budgetary system of the Russian Federation in real terms in 2016 are 1.27 times higher than in 2013. However, the ratio of these expenditures to GDP decreased from 4.3% to 4.0%. Such dynamics is connected with the growth of federal budget expenditures under the heading "Education" (excluding interbudgetary transfers) at a rate less than the rate of GDP growth.

More than 80% of federal budget spending on education falls on higher education, and taking into account the negative dynamics of the projected population at the age of 17 in the short term, which affects the number of students, the amount of budget allocations provided for in the federal budget is sufficient to maintain the education system at an optimal level. level and development.

the provisions of the Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated December 4, 2014, the decrees of the President of the Russian Federation dated May 7, 2012, the Main Directions for the Activities of the Government of the Russian Federation for the period up to 2018 (approved by the Chairman of the Government of the Russian Federation D.A. Medvedev on May 14) 2015), the Program for Improving the Efficiency of Management of Public (State and Municipal) Finances for the Period up to 2018 (Decree of the Government of the Russian Federation of December 30, 2013 No. 2593-r), state programs of the Russian Federation (hereinafter referred to as state programs), as well as The main directions of tax policy for 2016 and the planning period of 2017 and 2018.

A distinctive feature of the Main Directions of the Budget Policy is the reflection of ongoing activities as a result of the implementation of a set of measures presented in the Plan of Priority Measures to Ensure Sustainable Economic Development and Social Stability in 2015, approved by Decree of the Government of the Russian Federation dated January 27, 2015 No. 98-r.

The purpose of the Main Directions of Budget Policy is to determine the conditions accepted for the preparation of the draft federal budget for 2016 and for the planning period of 2017 and 2018 (hereinafter referred to as the draft federal budget for 2016-2018), approaches to its formation, the main characteristics and predicted parameters of the federal budget and other budgets of the budgetary system of the Russian Federation.

1. Results of the implementation of the budget policy in 2014 and the first half of 2015 The implementation of the budget policy in 2014 and the first half of 2015 was carried out in a qualitatively new economic environment. Falling prices for traditional Russian exports, the imposition of economic sanctions, and a slowdown in potential growth rates of the Russian economy against the backdrop of accumulated structural imbalances determine external and internal conditions that do not meet the expectations that were laid down when forming the budget for the previous three-year period.

With the rapid growth of volatility in the financial market at the end of 2014, the main task of economic policy was to maintain financial stability. Fiscal policy also played an important role in this. Timely decisions to recapitalize the banking system and raise the state guarantee ceiling on retail deposits have strengthened confidence in the banking system. As a result, the situation on the financial market has stabilized, the volatility of the exchange rate dynamics has noticeably decreased, the outflow of deposits from the banking system has been replaced by an inflow, the uncertainty in the devaluation expectations of economic agents has decreased, thanks to which, in the end, a deeper and more prolonged shock was avoided.

As the situation in the financial system stabilized in early 2015, the emphasis of the state economic policy shifted to mitigating the negative consequences of a sharp change in external conditions on the real sector of the economy. A package of priority measures to ensure sustainable economic development and social stability in 2015, on the one hand, made it possible, to some extent, to dampen the effect of a sharp increase in interest rates for the most vulnerable sectors of the Russian economy, and in terms of social policy, to focus resources on supporting the most vulnerable segments of the population - pensioners.

At the same time, an important role in the implementation of measures to support the economy and the social sphere is assigned to the “anti-crisis fund” formed as part of the federal budget, the funds of which are used by decisions of the Government of the Russian Federation to implement additional measures to support sectors of the economy, small and medium-sized businesses, the labor market, single-industry municipal formations, as well as social support of citizens.

Adoption of a set of anti-inflationary measures in the budget policy - refusal to index wages and part of social benefits to "warmed up"

the exchange rate of inflation - they stopped the risks of an inflationary spiral unwinding, acting as an "anchor" for inflationary expectations in the economy.

Thus, the timely implementation of the anti-crisis budget maneuver, along with other elements of the state economic policy, made it possible to quickly stabilize the situation in the financial market and minimize the negative consequences for the real sector. Already at the turn of the first and second quarters, the Russian economy had almost completed structural adaptation to external shocks, and, accordingly, the negative impulse from the adjustment of domestic demand, necessary for such an adjustment, was also exhausted. By the second half of the year, as inflation expectations continued to decline against the backdrop of a conservative policy of indexing budget expenditures, the negative cyclical momentum also began to wane.

It is important to note that it was the responsible approach to budget policy in previous years in terms of limiting spending and saving excess oil and gas revenues that made it possible in 2014-2015 to carry out an anti-crisis budget maneuver without reducing existing social obligations. In addition, the implementation of this approach was based on the use of a significant amount of accumulated reserves.

In the current year, more than half of the funds of the Reserve Fund, established as of January 1, 2015, can be spent to cover the federal budget deficit and shortfalls in revenues from sources of financing the deficit. adaptation period and provides time to develop the most effective plan to bring the level and structure of budget expenditure commitments in line with emerging budgetary opportunities at a lower level.

In order to ensure long-term balance and sustainability of budgets, determine financial opportunities for the implementation of government programs, assess budgetary risks and timely work out measures to minimize them, since 2015 the Budget Code has included a requirement to develop and submit to the legislature simultaneously with the draft budget of a draft long-term budget forecast .

The results of the implementation of the budget policy in 2014 include the fact that, starting from 2014, a transition was made to the principle of planning and executing the federal budget on the basis of state programs.

The coverage of federal budget expenditures by indicators of state programs amounted to about 57% (expenditures for ensuring the country's defense capability, the development of the Crimean Federal District, interbudgetary transfers to the budget of the Pension Fund of the Russian Federation, the activities of legislative and judicial bodies, and a number of other expenses remained uncovered).

In 2014, amendments were made to the regulatory framework for the development and implementation of state programs, providing for the reflection in the approved part of the state program of information on the financial support for its implementation at the expense of the budgets of state non-budgetary funds of the Russian Federation, taking into account the results of the implementation of state programs when planning budget allocations for the future for the previous year, the inclusion in state programs of the conditions and methods for calculating interbudget subsidies, as well as the introduction of a procedure for proactive coordination of state programs by all interested government bodies and organizations.

In order to integrate the processes of budget formation and state programs, amendments were made to the Budget Code, establishing the simultaneous submission to the State Duma of the Federal Assembly of the Russian Federation (hereinafter referred to as the State Duma) of the draft federal budget for the next financial year and planning period and draft passports (changes in passports) government programs.

Along with this, it has been established that, starting from 2016, the formation and execution of the budgets of the constituent entities of the Russian Federation in a “program” format is mandatory. At the same time, the issue of drawing up local budgets of municipalities on the basis of municipal programs is referred to the powers of the constituent entity of the Russian Federation.

In order to provide methodological support for the transition to the preparation and execution of budgets of the constituent entities of the Russian Federation and local budgets on the basis of state (municipal) programs, the Ministry of Finance of Russia prepared and sent relevant methodological recommendations to the constituent entities of the Russian Federation.

Analysis of the effectiveness of budget expenditures in the context of the main activities of state programs, as well as the development of an agreed position on their adjustment and redistribution of funding for the implementation of individual activities in favor of those activities that meet the criteria for the greatest efficiency and ensure the accelerated socio-economic development of Russia, have become key areas of activity Government Commission on Optimization and Improving the Efficiency of Budget Expenditures in 2014 and the first half of 2015.

As part of solving the problem of creating conditions for improving the quality of state and municipal services, work continued on creating incentives for a more rational and economical use of budget funds.

In this part, in order to unify and systematize the state (municipal) services provided by state (municipal) institutions, the Decree of the Government of the Russian Federation of February 26, 2014 No. 151 was adopted, according to which the basic (industry) lists of state and municipal services and works are formed and are conducted by federal executive authorities in the state integrated information system for managing public finances "Electronic Budget", access to which is carried out through the Unified Portal of the Budget System of the Russian Federation (hereinafter referred to as the Unified Portal) (www.budget.gov.ru).

By the beginning of 2015, 29 basic (industry) lists of state and municipal services and works were formed. In accordance with them, in order to ensure uniform approaches for determining state (municipal) services, the possibility of their comparison and analysis in terms of volume, quality and other indicators, departmental lists of state and municipal services and works should be formed in 2015.

In order to provide methodological support for further work with the specified Lists, the Ministry of Finance of Russia sent Methodological recommendations to the federal executive authorities on establishing general requirements for the procedure for calculating the amount of financial support for the fulfillment of the state (municipal) assignment for the provision of state (municipal) services (performance of work) involving the use of norms (norms) established by the legislation for the provision of state (municipal) services and an approximate form of the said act.

As part of measures to improve the efficiency of budget expenditures, work was carried out to form a regulatory framework in the field of public procurement. Legislative acts have been adopted to regulate the rationing of costs for ensuring the functions of government bodies and state institutions.

In order to increase control over the use of targeted funds and increase the liquidity of the federal budget account, in 2015, by decision of the Government of the Russian Federation, procedures were introduced to provide funds from the federal budget in the form of subsidies to legal entities (with the exception of subsidies to federal budgetary and autonomous institutions, subsidies to federal state unitary enterprises for capital investments), budget investments and contributions to the authorized capital of legal entities, as well as advance payments under certain state contracts for the supply of goods (works, services), the amount of which exceeds 1 billion rubles, provided that transactions with them are carried out on personal accounts in the Federal treasury.

In 2015, the list of interbudgetary transfers to the budgets of constituent entities of the Russian Federation was significantly expanded, the transfer of which from the federal budget is carried out within the amount necessary to pay monetary obligations for the expenses of recipients of budget funds of a constituent entity of the Russian Federation, the source of financial support for which is interbudgetary transfers.

In order to form a responsible budget policy and improve the quality of financial management of state authorities in the preparation of regulatory legal acts that affect the costs and revenues of the budgets of the budget system of the Russian Federation, amendments were made to acts of the Government of the Russian Federation that establish requirements for the form of financial and economic justification of decisions, proposed for adoption by the draft of the relevant act, and by order of the Ministry of Finance of Russia dated March 19, 2015 No. 42n, this form was approved.

Establishment of new mechanisms for financing infrastructure development has helped to improve the efficiency of resource management.

As of June 1, 2015, Order No. 2044-r of the Government of the Russian Federation dated November 5, 2013 approved eleven self-sustaining infrastructure projects providing for financing from the National Wealth Fund (NWF) in the total amount of 815.0 billion rubles, including seven of which the funds of the NWF in the total amount of 352.1 billion rubles (8.8% of the NWF) have already been directed.

In addition, a unified electronic form has been developed to substantiate federal budget expenditures for financing investment projects - the “Passport of a comprehensive investment project”. This form describes the structure of federal budget expenditures in terms of the implementation of a comprehensive investment project and allows minimizing one of the significant risks arising from the implementation of infrastructure projects - the creation of unclaimed infrastructure or its low load.

In June 2014, the Government of the Russian Federation changed the rules for investing NWF funds, increasing from 40% to 60% the limit of NWF funds that can be used to finance infrastructure projects in the Russian Federation.

Against the backdrop of changing conditions in the external economic environment, an important task in the field of interbudgetary regulation was to assist in ensuring a balance of regional and local budgets, reducing the risks of non-fulfillment of priority spending obligations.

In 2014, the distribution of subsidies to equalize budgetary security was carried out taking into account changes in the income of the subjects of the Russian Federation in connection with the formation of consolidated groups of taxpayers.

When implementing in 2014 the provisions of the decrees of the President of the Russian Federation dated May 7, 2012, the Ministry of Finance of Russia monitored the balance of the consolidated budgets of the constituent entities of the Russian Federation and, following its results, measures were taken to provide additional financial assistance to the constituent entities of the Russian Federation.

In 2014, the Decree of the Government of the Russian Federation of September 30, 2014 No. 999 “On the Formation, Provision and Distribution of Subsidies from the Federal Budget to the Budgets of the Subjects of the Russian Federation” was adopted, establishing new general rules for the provision of inter-budget subsidies, which provide for a tougher discipline of the main managers of federal budget funds on the provision of subsidies, as well as the introduction of measures of financial responsibility of the constituent entities of the Russian Federation for violation of the terms of agreements on their provision.

In 2014, for the first time, a single subvention was provided from the federal budget to the budgets of the constituent entities of the Russian Federation, formed on the basis of 9 subventions, the list of which was approved by the Decree of the Government of the Russian Federation dated August 17, 2013 No. 1456-r.

In 2014-2015, budget loans from the federal budget were provided to the budgets of the constituent entities of the Russian Federation to partially cover the budget deficits of the constituent entities of the Russian Federation in order to partially replace the debt obligations of the constituent entities of the Russian Federation on loans from credit institutions and securities of the constituent entities of the Russian Federation on the terms of the implementation of a number of recommendations recommended by the Ministry of Finance Russia of measures to maintain the balance of regional budgets, including:

maintaining the budget deficit of the constituent entity of the Russian Federation at the level approved for the year of the loan, and its gradual reduction by January 1, 2017 to 10% of the budget revenues of the constituent entity of the Russian Federation, excluding the volume of gratuitous receipts for 2016;

gradual reduction in the share of the total volume of debt obligations of the constituent entity of the Russian Federation on loans from credit institutions and securities of the constituent entity of the Russian Federation by January 1, 2017 to the level of 50% of the budget revenues of the constituent entity of the Russian Federation, excluding gratuitous receipts for 2016.

In 2015, the Federal Treasury continued to provide budget loans to replenish balances in the accounts of the budgets of the constituent entities of the Russian Federation (local budgets), and an experiment is also being carried out to provide budget loans to municipalities.

As a result of monitoring the assessment of the quality of regional financial management in 2013, the results of the assessment and recommendations for improving the quality of regional financial management were sent to the constituent entities of the Russian Federation. These materials included the main principles for the formation of budgets of the constituent entities of the Russian Federation within the framework of the existing trends of economic slowdown, the main directions of income growth and optimization of budget expenditures of the constituent entity of the Russian Federation, as well as the main directions for optimizing the sources of financing the deficit of regional budgets, managing the public debt of the constituent entity of the Russian Federation.

Also in 2014, “Methodological recommendations for state authorities of the constituent entities of the Russian Federation and local governments on regulating interbudgetary relations at the regional and municipal levels” were developed and communicated to the constituent entities of the Russian Federation and municipalities. These methodological recommendations are aimed at creating conditions for the effective implementation of the powers of public authorities of the constituent entities of the Russian Federation and local governments in the field of interbudgetary relations, taking into account the new approaches established by the Federal Law of November 24, 2014 No. acts of the Russian Federation in connection with the improvement of interbudgetary relations” and the Federal Law of November 29, 2014 No.

No. 383-FZ "On Amendments to the Budget Code of the Russian Federation".

In connection with the change in 2014 of the organization of local self-government, which provides for the possibility of forming, by decision of the subject of the Russian Federation, new types of municipalities (urban district with intracity division and intracity district), as well as the redistribution of issues of local importance between municipal districts and rural settlements, in the budget legislation The Russian Federation has introduced changes that provide for the inclusion of budgets of new types of municipalities in the budget system of the Russian Federation from 2015, the creation of conditions for balancing the budgets of municipal districts and rural settlements, and clarifying approaches to interbudgetary regulation and the organization of interbudgetary relations at the regional and municipal levels.

In order to implement the Federal Constitutional Law of March 21, 2014 No. 6-FKZ "On the admission to the Russian Federation of the Republic of Crimea and the formation of new subjects within the Russian Federation - the Republic of Crimea and the federal city of Sevastopol"

activities were carried out on:

providing financial assistance in 2014 to the Republic of Crimea and the federal city of Sevastopol in the form of subsidies to support measures to balance the budgets of the subjects of the Russian Federation;

integration of the budgetary system of the Republic of Crimea and the city of federal significance of Sevastopol into the budgetary system of the Russian Federation (implementation of the "road map" for the integration of the budgetary system of the Republic of Crimea and the city of federal significance of Sevastopol into the budgetary system of the Russian Federation), including assistance in the formation of budgets of the Republic of Crimea and the federal city of Sevastopol and local budgets for 2015 in accordance with the legislation of the Russian Federation.

One of the ways to increase the efficiency of budget expenditures is to improve the quality of work of control bodies.

In order to introduce a unified methodology for exercising internal state (municipal) financial control and internal financial audit, Decree of the Government of the Russian Federation dated March 17, 2014 No. 193 approved the Rules for the implementation by the main managers (managers) of federal budget funds (the budget of the state non-budgetary fund of the Russian Federation), chief administrators (administrators) of federal budget revenues (budget of the state non-budgetary fund of the Russian Federation), chief administrators (administrators) of sources of financing the federal budget deficit (budget of the state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit, and also developed methodological recommendations for the implementation internal financial control and guidelines for the implementation of internal financial audit.

In addition, amendments were made to the rules for the exercise by Rosfinnadzor of powers of control in the financial and budgetary sphere, aimed at improving control procedures in terms of appointing unscheduled inspections, delimiting procedures for the implementation of control measures, as well as providing new powers for Rosfinnadzor to inspect the activities of regional and municipal bodies internal state (municipal) financial control for control in the field of procurement.

As part of the work to improve the contract system in the field of procurement, new provisions of the Code of Administrative Offenses have been developed that establish a specific composition of financial violations in the field of procurement and the application of sanctions for them (maximum fines, disqualification), which are now qualified as inefficient use of budgetary funds.

Since 2014, a large-scale creation and implementation of the components of the state integrated information system for managing public finances "Electronic Budget" (hereinafter referred to as the "Electronic Budget" system) in the budget process has begun.

The transition to electronic legally significant document management has been carried out as part of the formation of the federal budget and the maintenance of a consolidated budget list of the federal budget between the Ministry of Finance of Russia and all the main administrators of federal budget funds, as well as bodies ensuring the coordination of decision-making. Access to the budget data was provided to the Accounts Chamber of the Russian Federation, the Office of the Government of the Russian Federation.

A new procedure has been introduced for the formation and maintenance of a consolidated budget list of the federal budget and limits on budget obligations based on justifications for budget allocations. This made it possible to improve the quality and validity of decisions made on introducing changes to the consolidated budget list and limits of budget obligations, the relevance of information characterizing the quantitative indicators of the implementation of state programs in the context of their subprograms and activities, as well as non-program activities of federal executive bodies.

The process has been automated and object-by-object accounting of budget execution under the federal targeted investment program (hereinafter referred to as FTIP) has been introduced. This made it possible to reduce the time for making decisions on making changes to the data on FTIP objects, leading to changes in the consolidated budget breakdown of the federal budget and the limits of budget obligations, by more than 20 days (or 20%), to minimize the time for reporting, and also to ensure the reliability information on the cash execution of FTIP.

In order to expand the boundaries of public control over the efficiency of federal budget expenditures on the Single Portal, starting from 2014, the formation and maintenance of a register of agreements (contracts) on the provision of all types of subsidies to legal entities, individual entrepreneurs, individuals - producers of goods (works, services), budget investments to legal entities that are not federal state institutions and federal state unitary enterprises, subsidies, subventions, other inter-budget transfers that have a special purpose, to the budgets of the constituent entities of the Russian Federation.

In 2014, work continued to improve the openness and clarity of budgets. Its ultimate goal is to build a "cross-cutting"

a system of openness in the activities of state bodies, the most important priorities of which include increasing the information openness and understandability of the actions of the authorities, the provision of open data by the authorities, ensuring transparency and accountability of public spending, procurement and investment, and the implementation of an effective system of public control.

In 2014, a "Budget for Citizens" was developed for the draft federal law on the federal budget for 2015 and the planning period of 2016 and 2017, while special attention was paid to the inclusion of socially significant projects in this document, the allocation of target groups of citizens for whom the information is intended , the use of new approaches to the visualization of information, the availability of information on the directions of expenditures within the framework of government programs.

In the direction of "Open Budget" of the federal executive authorities, a unified layout of the module "Open Budget" of the department was developed, posted on its official website and on the Single Portal. The purpose of the module is to inform citizens about the directions of spending the funds of each department.

In 2014, the Ministry of Finance of Russia for the second time conducted a comprehensive analysis of the activities of the constituent entities of the Russian Federation to improve the transparency of budgets and the budget process. Compared to 2013, the number of regions that prepared “citizens’ budgets” either in the form of brochures and presentation materials or developed relevant information portals increased from 46 to 77. areas of the federal, regional and local budgets for citizens, posted on the website of the Ministry of Finance of Russia.

In 2014, amendments to the Budget Code were adopted, aimed at systematizing and increasing the transparency of the budget process and coming into force on January 1, 2016:

the number of grounds for making changes to the consolidated budget breakdown at the initiative of the State Duma has been optimized;

formation and maintenance in the system "Electronic budget"

registers of sources of income of the budgets of the budget system of the Russian Federation, which will make it possible to systematize payments that are sources of income for the budgets of the budget system of the Russian Federation, including payments for the provision of state and municipal services, to ensure the correctness of the formation of primary accounting documents on the accrual of income and orders for the transfer of funds ;

the classification code for general government transactions has been removed from the list of classification codes, since detailing by these codes leads to a significant amount of budget information that is not required for operations related to accounting and distribution of income

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The baseline scenario for the macroeconomic forecast assumes a slight acceleration in global economic growth (from 3.4% in 2015 to 3.6% in 2018).

The US economy will be characterized by an improvement in the situation on the labor market and an increase in consumer demand, however, the growth of base rates of the US Federal Reserve System and the dynamics of demographic processes will act as limiting factors. Thus, the growth of the US economy will decrease from 3.1% in 2015 to 2.7% in 2018.

The Eurozone economy will grow in the range of 1.3-1.4% annually. The main limiting factor will be the high unemployment rate.

At the same time, the monetary policy of the European Central Bank will have a stimulating effect.

The Chinese economy will continue to slow down, from 6.8% in 2015 to 6.0% in 2018.

The baseline scenario assumes continued sanctions by the United States and the European Union against Russia and counter-sanctions by Russia throughout the forecast period.

Consequently, the Russian economy will develop in conditions of limited access to the world capital market and continued capital outflow.

The average annual price of Urals oil, which is the basis for the formation of the federal budget, will be $50 per barrel in 2015 (against $100 per barrel in the forecast of December 1, 2014) and will grow to $70 per barrel by 2018. barrel.

Despite geopolitical tensions and relatively low oil prices, a resumption of economic growth is predicted as early as 2016 (at the level of 2.3-2.4% per year).

Also, the growth of industry and real disposable income of the population will resume, which will contribute to an increase in investment activity and consumer demand. The accumulation rate will increase from 16.8% of GDP in 2015 to 20.7% of GDP in 2018, while domestic demand will grow by 11.1% in 2016-2018 against a decrease of 9.5% in 2015.

Industrial production in 2016-2018 will grow at a rate of 1.5-1.9% after falling in 2015. Manufacturing industries, as in previous years, will grow faster than the production of the fuel and energy complex. The sectors of the consumer complex will grow at the highest rates, from the engineering industries - the production of vehicles and equipment, from the sectors of intermediate demand - chemical production.

The level of consumer prices, influenced by the weakening of the ruble and food counter-sanctions, accelerated throughout the first quarter of 2015 and amounted to 16.9% year-on-year at the end of March. However, starting from the second quarter of 2015, a slowdown in price growth began, which will be observed until the end of the year. According to the current estimate of the Ministry of Economic Development of Russia, at the end of 2015, the increase in consumer prices will be 11.9%, and by 2018 it will decrease to 5.1%.

In the medium-term forecast, there is a slowdown in the share of retail trade turnover in GDP, that is, a weakening of the impact on the general economic dynamics of domestic consumer demand, which is one of the main factors supporting economic growth, is expected.

At the same time, the decline in the share of retail trade turnover in GDP will be affected by the fall in both the real disposable income of the population in 2015 (-7.8%), followed by a moderate increase in 2018 in the amount of +2.8%, and real wages in 2015 year (-9.8%), followed by an increase in 2018 (+4.2%). The standard of living of the population will also be characterized by an increase in the general level of unemployment in the face of a decrease in business activity in the economy. At the same time, the growth of unemployment will be insignificant (6.0% in 2015 against 5.4% in 2014) and will decrease by 2018 (5.7%).

External economic conditions in 2015 are characterized by a significant decline in oil prices and a decrease in consumer opportunities for Russian buyers of imported products.

In 2015-2018, the trade balance will remain positive and grow. At the same time, in 2015 the real growth in exports of goods will exceed the real growth in imports of goods, and in 2016-2018 the situation will change.

At the same time, the period under review carries significant uncertainty, which may correct projected projections. The realization of any of the risks may lead to a shortfall in the receipt of federal budget revenues, sources of financing the deficit, or the need to increase certain areas of expenditure.

In order to minimize the threats of imbalance in the budgets of the budgetary system of the Russian Federation, it is necessary to continue using the “conservative” version of the forecast for the socio-economic development of the Russian Federation when determining the main characteristics of budgets.

This approach not only makes it possible to improve the accuracy of budget planning, but also to prevent some of the risks associated with the adoption of additional, unfunded, expenditure commitments.

To a large extent, both the composition and the significance of macroeconomic and budgetary risks have undergone qualitative changes compared to the last year's budget cycle.

Thus, fears were realized related to a decrease in prices for the main Russian exports, higher inflation than planned, the devaluation of the ruble, a slowdown in the overall pace of socio-economic development, and the persistence of an unfavorable external environment caused by sanctions imposed by a number of states.

Accordingly, the scenario conditions for the socio-economic development of the Russian Federation for 2016 and for the planned period of 2017 and 2018 are already based on relatively conservative assessments and hypotheses that correspond to the current situation, which to a large extent minimizes the conditions for the emergence of additional budgetary and macroeconomic risks.

At the same time, a number of other factors relevant in past periods retain their significance in the medium term.

Increased geopolitical tensions in the world continue to pose a significant risk for the Russian economy, which may further hinder the access of Russian companies to the global capital market, lead to a weakening of the ruble and a new round of consumer price growth, as well as a decrease in business and consumer activity.

In addition, there remains the risk of disruption of gas export supplies through Ukraine, as well as the implementation of restrictions aimed at reducing the energy dependence of European countries on supplies from Russia. These factors may reduce the expected dynamics of GDP.

A lot of uncertainty exists around the price of oil. It is rather difficult to assess the balance between supply and demand in the oil market in the medium term. On the one hand, new production technologies are being developed, a number of countries are increasing oil production (the supply of oil is growing).

On the other hand, under the influence of falling oil prices, the investment plans of companies in the oil sector are being reduced, which negatively affects the supply of oil in the medium term.

With a further drop in oil prices below the forecast, the ruble exchange rate may weaken, inflation and capital outflow will accelerate, investment activity will weaken, household incomes and consumer demand will decrease.

Another risk is the inflationary risk - failure to achieve the planned level of inflation. This risk may materialize due to lower-than-expected oil prices and, as a result, the weakening of the ruble, as well as due to a possible crop failure in Russia and in the world, rising prices in infrastructure sectors and a number of other factors.

With inflation highly dependent on the exchange rate, accelerated measures to suppress inflation may require further increases in interest rates and a reduction in bank credit, which will negatively affect economic activity.

At the same time, the implementation of the basic version of the forecast assumes maintaining high rates of lending growth throughout 2015-2018, which will support the recovery of investments and reduce the net savings rate of the population from 2016. In addition, the risks for the inflation forecast are the persistence of high inflation expectations, which may be facilitated by a possible increase in the growth rate of natural monopoly tariffs, an acceleration in the growth of nominal wages, and an increase in utility bills.

Also, the Russian industry may not be able to take advantage of the effect of the weakening of the ruble, the effect of counter-sanctions and not fully realize the possibilities of import substitution, diversification of the economy.

This may happen due to existing infrastructural constraints and reduced investment. The realization of this risk will lead to a slowdown in economic growth relative to the forecast.

In addition, the Russian economy and budget system will continue to be significantly affected by the demographic factor, which is associated with a decline in the working-age population and the aging of the population. In addition to the increased burden on the budget in terms of spending on social policy, the reduction in the economically active population (by at least 200 thousand people annually) negatively affects the labor market, there is a need for an increase in labor supply, including from older workers.

In the current demographic conditions, the question arises of low age requirements for granting the right to an old-age insurance pension.

At the same time, the average life expectancy has grown in the Russian Federation since 1995 by 5.2 years for women and by 7 years for men. The average statistical period of receipt by men and women of a pension after its appointment also increases annually (the retirement age in the Russian Federation has not changed since 1932 from the moment it was established). Given the emerging trends, an adequate response to the aging of the population may be to increase the retirement age.

The listed risks may require, when they occur, the development of additional measures to minimize their negative consequences and the creation of an effective risk management system.

3. Goals and objectives of the budget policy for 2016-2018

The development and approval by the Government of the Russian Federation of the revised Main Activities for the period up to 2018 predetermined the essential features of the implementation of budget policy in the planning period.

The budget, as the main instrument of the state's economic policy, is called upon to intensify structural changes in the economy in the coming years.

At present, the fundamental prerequisites for the restructuring of the Russian economy are being formed. On the one hand, there is a redistribution of national income from the population to the corporate sector, which creates a financial base for potential investment. On the other hand, the adjustment of the exchange rate and the subsequent movement in the price level is partly helping to correct some of the accumulated structural distortions by moving financial and labor resources to tradable sectors, where the return on invested capital has risen markedly.

At the same time, due to severe resource constraints, both in terms of labor and financial resources, it is only possible to realize the benefits provided by the depreciation of the exchange rate through the reallocation of limited budgetary resources. In the absence of adaptation of the volumes of domestic demand on the part of the state, the risk of further structural crowding out of the private sector increases, which will inevitably lead to a decrease in the efficiency of resource allocation in the economy, and hence the prospects for its growth.

Thus, the need for structural restructuring of the economy determines the need to bring the level of budget expenditures in line with the new realities. The budget should not crowd out the private economy either in terms of spending or in terms of competition for resources in the financial markets, so it is necessary to curtail one-time anti-crisis measures that are being implemented this year as a reaction to external economic shocks.

The basic tool for smoothing the dynamics of the nominal volume of budget expenditures should still be "budget rules".

Based on the principles of a responsible budget policy and taking into account the provisions of budget legislation, it is proposed to reduce the total volume of federal budget expenditures compared to the parameters approved in the previous budget cycle only by the amount of conditionally approved expenditures in 2016 and conditionally approved expenditures exceeding 2.5% of total expenditures. , in 2017, and calculate the amount of expenditure for 2018 according to the "budget rules".

This will minimize fluctuations in total federal spending in nominal terms over the next three years, which, against the backdrop of projected stabilization in oil prices and a recovery in economic activity, will ensure a gradual reduction in the federal budget deficit, which in 2016-2017 will probably require the use of almost all funds accumulated in the Reserve Fund.

At the same time, limiting the growth rate of expenditures in nominal terms when applying the approaches provided for by the legislation of the Russian Federation to the indexation of basic social benefits (pensions, benefits, wages) is difficult to implement in the context of a one-time inflation jump in late 2014 - early 2015. Maintaining the current indexation mechanism will require an additional reduction in “unprotected” federal budget expenditure items, which may lead to negative socio-economic consequences (for example, the need to increase the burden on employers by raising insurance premium rates).

Moreover, the current indexation mechanism creates the risks of strengthening structural imbalances in the economy: displacement of savings and investments by current consumption, private demand by the state. In recent years, there has been a steady trend towards a slowdown in potential growth rates of the domestic economy and deepening of existing structural distortions, which was not least due to this factor.

Thus, the current legislation of the Russian Federation provides for the indexation of the insurance pension and a fixed payment to it from February 1 to the actual consumer price index and from April 1, based on the cost of one pension coefficient (in 2015 by 11.4%, in 2016 by 11. 9%, in 2017 by 7.0%, in 2018 by 8.4%).

At the same time, if the current procedure for indexation of insurance pensions and a fixed payment to it is maintained, there will be a significant increase in the state's spending obligations for the payment of pensions, significantly exceeding the growth rate of revenues, both the federal budget and the budget of the Pension Fund of the Russian Federation. So, if interbudgetary transfers transferred from the federal budget to the budget of the Pension Fund of the Russian Federation within the framework of compulsory pension insurance in 2014 amounted to 2.0% of GDP, in 2015 it was already 2.7% of GDP, then in 2016 these transfers will increase to 3. 4% of GDP.

Taking into account the indicated increase in interbudgetary transfers transferred from the federal budget to the budget of the Pension Fund of the Russian Federation, the share of federal budget expenditures on social policy in the total volume of federal budget expenditures in 2016 will be about 35%.

In addition, one of the objectives of the strategy for the long-term development of the pension system of the Russian Federation, approved by Decree of the Government of the Russian Federation dated December 25, 2012 No. 2524-r, is to ensure a pension replacement rate of up to 40% of lost earnings. However, in the case of calculating the replacement rate for lost earnings in accordance with the provisions of the International Labor Organization Convention No. 102 "On Minimum Standards for Social Security", its value has already exceeded the forty percent level.

Also, the current legislation of the Russian Federation provides for indexation to the level of inflation of wages, salaries (wages) of judges, prosecutors and employees of the Investigative Committee of the Russian Federation, persons holding public positions in the Russian Federation, federal civil servants and other categories of employees of federal state bodies, monetary allowance of military personnel and persons equated to them.

It should be noted that the existing mechanism for indexing basic social payments contains obvious budgetary risks associated with a guarantee that their real amounts will not decrease, which, under certain macroeconomic conditions (for example, in a situation of a large-scale external shock), can lead to an imbalance in the stability of the country's budget system and to significant risks of fulfillment of existing spending obligations.

In this regard, it is proposed not to reduce the state's spending obligations for the payment of an insurance pension and a fixed payment to it, but to increase them at a slower pace in order to bring them to the target inflation level of 4%. Thus, insurance pensions and a fixed payment to it are proposed to be indexed once a year from February 1 by 5.5% in 2016, by 4.5% in 2017 and by 4.0% in 2018.

At the same time, it is proposed to apply a similar level of indexation to all types of pensions, including pensions of persons dismissed from military and equivalent service.

In addition, in 2016, it is proposed to carry out additional indexation of benefits and social payments, taking into account the actual increase in consumer prices for 2015 in accordance with the Federal Law of April 6, 2015 No. indexation of salaries of the financial allowance of state civil servants, military personnel and persons equated to them, official salaries of judges, payments, allowances and compensations and recognition as invalid of the Federal Law "On the Suspension of Part 11 of Article 50 of the Federal Law" On the State Civil Service of the Russian Federation "in connection with with the Federal Law "On the federal budget for 2015 and for the planning period of 2016 and 2017". In 2017-2018, the indexation of benefits and payments is expected to be carried out by 4.5% in 2017, 4.0% - in 2018.

Also in 2016, it is proposed to abandon the indexation of wages for civil servants and military personnel, and the issue of indexation in 2017-2018 for this category should be considered in subsequent budget cycles at the expense and within the limits of conditionally approved expenses.

In addition, due to changes in the socio-economic conditions that were previously taken into account when making decisions to increase the remuneration of employees of scientific institutions, specialists in the field of education, healthcare, culture, social services, in accordance with the decrees of the President of the Russian Federation dated May 7, 2012 No. No. 597 “On measures for the implementation of state social policy”, dated June 1, 2012 No. 761 “On the national strategy for actions in the interests of children for 2012-2017”, dated December 28, 2012 No. 1688 “On some measures to implement the state policy in the field of protection of orphans and children left without parental care”, the implementation of these decisions in 2016-2018 is proposed to be carried out taking into account:

clarification of the dynamics of wage growth in the Russian Federation;

changes in indicators in accordance with federal statistical monitoring in order to use the indicator “average monthly accrued wages of employees in organizations, individual entrepreneurs and individuals (average monthly income from labor activity)” for monitoring the implementation of the above decrees.

The implementation of these approaches to the mechanism for indexing pensions, social payments, and allowances will require the introduction of appropriate changes to the current legislation of the Russian Federation.

A separate contribution to ensuring fiscal sustainability should be made by the draft budget forecast of the Russian Federation for the period up to 2030, which is being developed for the first time in 2015. This document should be aimed at maintaining the stability of the functioning of the country's budget system with a balanced distribution of budgetary resources to meet the current needs of the economy and the social sphere in budgetary funds and solve the problems of their development. This implies the formation of the necessary financial reserves, risk management mechanisms, and the determination of maximum spending ceilings for government programs. A similar requirement of the Budget Code for the development of long-term budget forecasts applies to the constituent entities of the Russian Federation.

Similar works:

“Main Department of Education and Youth Policy of the Altai Territory REGIONAL STATE BUDGET VOCATIONAL EDUCATIONAL INSTITUTION “BIYSK INDUSTRIAL AND TECHNOLOGICAL COLLEGE” (KGBPOU BPTK) I APPROVE Director of KGBPOU BPTK, Ph.D. Sciences, Professor of the Russian Academy of Natural Sciences V.G. Vizer October 24, 2014 REPORT ON THE IMPLEMENTATION OF INNOVATIVE ACTIVITIES OF THE RESOURCE CENTER OF VOCATIONAL EDUCATION IN THE ALTAI TERRITORY

Budget policy - its basis is strategic decisions aimed at solving social issues of the state. It is she who determines the amount of financial resources that the country needs in order to provide programs aimed at developing the economy and social programs at the expense of the state treasury.

Basic principles

The main goals facing the experts who are developing a plan for the financial development of the state for the coming years are to ensure the filling of the treasury with funds, the appointment of priority areas for their use.

Main principles:

• it is the economic policy of the state;
• the principle of a balanced economy;
• is planned.

Main directions

The directions that have become the main ones in the budget policy of Russia for 2016 2018 are the implementation of reforms and measures that allow:

• strengthen intergovernmental ties;
• to ensure the stability of ties in interbudgetary relations;
• to increase the profitability of the treasury;
• guarantee support for the country's economy through the implementation of measures aimed at improving tax and credit discipline.

Tasks for 2016-2018:

1. Economic stability: reducing the level of the treasury deficit, taking measures aimed at reducing inflation.
2. An integrated approach to the development of strategic decisions, the implementation of which will stabilize the economy in a crisis, allows for the efficient allocation of resources, choosing the right ways to direct the development of the state. Stabilization of the economy will make it possible to return to the development of plans, to provide for a second worsening of the economic situation.
3. Development of tools aimed at supporting innovation. Fiscal policy 2016 2018 should provide a comprehensive approach to creating an enabling environment for investment. Measures that will create a favorable environment for investment are ensuring macroeconomic stability, creating market conditions where property rights are guaranteed to be protected, competition, and potential investors will not have administrative barriers to carry out their activities.

Priority areas for 2018 are:

• support for the activities of new enterprises;
• investing in the tax sphere;
• development and implementation of tax measures aimed at overcoming the consequences of the crisis;
• taking measures aimed at supporting representatives of medium and small businesses.

Tax changes

The tax sphere, its main direction is the development of measures aimed at increasing the volume of revenues to the budget. The plan provides for an increase in wages for employees to the industry average. In addition, the plan provides for a number of measures, the implementation of which will make it possible to bring wages out of the shadows, reduce the amount of wage arrears, and increase the budget's revenue from taxes.

The main objectives of tax policy are:

• development and implementation of measures aimed at improving the system of control of taxes received by the treasury;
• ensuring a systematic increase in the level of wages in the regions, increasing the level of well-being of the country's population;
• removal from the shadow of business, legalization of entrepreneurial activity and, as a result, an increase in the level of budget filling;
• the adoption of measures aimed at combating the concealment of income and the unwillingness of the population to pay taxes.

The main directions of the budget policy developed for 2016-2018 are based on the forecasts made by leading experts and ensure the stabilization of the economic situation, a systematic increase in the level of income of the population both in individual regions and in the state as a whole.

The following goals can be singled out for the upcoming 2016-2018:

• ensuring efficient and balanced operation of the regional financing system;
• reducing the amount of funding for those industries that have ceased to generate income;
• ensuring financing in the required volume of medical, educational state institutions;
• search for new solutions, the implementation of which will improve the efficiency of public funds management;
• creation of a system that ensures the effective distribution of budget funds.

One of the tasks of the authorities, according to the developed budget policy, is to reduce the amount of expenses for providing those industries that have ceased to generate income and redirect funds to finance enterprises whose activities bring real income.

To implement the measures that were developed by the country's economic development plan and budget policy, it is important to constantly find ways to improve existing support mechanisms, apply new levers of influence on the work of state enterprises. Plans for the near future:

• introduction of an effective control system for planning the activities of enterprises;
• ensuring quality control of the provision of paid services by municipal enterprises;
• introduction of a unified electronic budget.

With the introduction of the electronic budget, the effectiveness of cost control and filling the budget, which will take into account all sources of income, increases.

In 2018, it is planned to solve the problems of financing from the budget of educational structures. According to the budget program, all expenses of educational institutions will be covered by budgetary funds. In addition, it is envisaged to pay off the debts of such organizations at the expense of budgetary funds. However, the process of debt repayment will be gradual.

One of the acute problems that the developed measures should solve is ensuring high performance of all state bodies, reducing the level of expenses for their maintenance, which will reduce the size of the state budget deficit. The implementation of such measures will not only ensure a decent life for the population of the country and gradually increase the amount of monthly wages.

The monetary policy of the state is being developed for the next three years.

December 2015, Federal Law No. 359-FZ "On the Federal Budget for 2016" was adopted, establishing budget parameters calculated at an oil price of USD 50 per 1 barrel of Urals grade and with oil and gas revenues of 6.045 trillion. rubles (44% of the total budget):

Revenues - 13.738 billion rubles.

Expenses - 16.099 billion rubles.

In addition, the Federal Law establishes the following values ​​of the main economic indicators:

The revenue part of the budget will amount to 13,738.5 billion rubles (465,701.2 million rubles more than in 2015). It is planned to attract additional funds by introducing a number of changes to the current legislation, in particular, the fiscal burden on enterprises operating in the oil and gas sector will increase. In addition, the share of profits received by the Bank of Russia to be credited to the federal budget will increase to 90%.

The expenditure side of the budget will amount to 16,098.6 billion rubles. In the coming year, a reduction in the amount of costs is expected due to the abolition of indexation of certain types of social benefits (for example, maternity capital, annual payment to persons with the status of an Honorary Donor, pensions of working pensioners, etc.);

The estimated value of the Reserve Fund in 2016 will be 5,507.1 billion rubles. At the expense of its funds, it is planned to cover the budget deficit, which, according to the data presented, will amount to 2,360.2 billion rubles, or 3.0% of GDP;

The amount of domestic public debt will amount to 8,817.8 billion rubles;

The size of the external public debt will amount to 55.1 billion dollars; -

The inflation rate at the end of 2016 will be fixed at 6.4%;

It is planned to save about 342.2 billion rubles on the extension of the moratorium on the formation of the funded part of the pension;

GDP will amount to 78,673 billion rubles, its growth rate is estimated at 0.7%;

Expenses for the maintenance of the army and defense complexes will amount to 2,886 billion rubles;

The estimated cost of education will be 579.8 billion rubles;

Expenses for housing and communal services will fall to 78.8 billion rubles;

59.4 billion rubles will be spent on activities aimed at protecting the environment;

Under the article "National Economy" the costs will amount to 2,540 billion rubles;

It is planned to spend 652.9 billion rubles on servicing the state and municipal debt;

Expenses under the item "Interbudgetary transfers" will amount to 661.5 billion rubles;

Expenses for the implementation of social programs are set at 4,407 billion rubles;

Expenses for the development of culture in the country will amount to 100 billion rubles;

General government spending will amount to 1,141 billion rubles;

The cost of activities aimed at ensuring security (including the work of law enforcement officers) will amount to 2,031 million rubles.

Figure - 1 Structure of budget expenditures in 2016

In order to determine the direction of public policy in 2016, one can present the above economic indicators of the amount of costs as a share of the total amount of the expenditure part of the budget. The distribution of budget expenditures in 2016 is as follows:

7% - social policy;

2% - defense;

9 - national economy;

7% - law enforcement system;

2% - national issues;

2% - intergovernmental transfers;

1% - servicing the public debt;

6% - education;

0% - healthcare;

6% - culture;

4% - physical culture and sports;

4% - environmental protection.

The Government of Russia, together with the State Duma, approved the draft budget for 2016. So far in Russia the country's budget has been adopted for three years. Members of the government submitted the law on the one-year budget to the State Duma due to the high volatility of the financial and commodity markets. This step is also explained by the increased risk of the reliability of indicators for forecasting the socio-economic development of Russia and the accuracy of forecasting the parameters of the federal budget.

The law signed by the President suspends certain provisions of the Budget Code until January 1, 2016. The document also provides for an increase in the terms of lending from the budget for the regions from three to five years. This means that the Government is going to suspend the provisions of the Budget Code of the Russian Federation, which provide for a mandatory planning period for the federal budget. Planning will consist only in the forecast of socio-economic development and the main directions of the budgetary, customs-tariff, tax and monetary policy. This year, the budget forecast should be made up to 2030 inclusive, based on data prepared by the Ministry of Finance and the Ministry of Economic Development.

Insufficient budget.

At the rate set by the government (64 rubles to 1 US dollar), Russia's budget in 2016 will be $247.4 billion. At first glance, this figure looks very impressive. However, the $247.4 billion figure is by no means significant, given that Sweden, Belgium and Mexico had roughly the same budget in 2008. That is, even if we do not take into account inflation in the world, financing in the Russian Federation can only be compared with third world countries, given the population of the country.

For comparison, the US budget in 2016 will be $3990 billion, which is 16 times more than in Russia or 8 times more per capita. At the same time, in recent years the United States has seen the smallest budget deficit ($474 billion). Remarkably, the amount of the American deficit is larger than the size of the entire Russian treasury.

Mistakes of the past.

According to experts, the new budget did not take into account the mistakes of past years. In fact, there are absolutely no fundamental changes, savings levers or anti-crisis measures in it. The entire budget is based on the fact that over three years the average oil price will be $50-55 per barrel, and the average rate - 62.5-63.3 rubles per dollar. If earlier the government predicted a gradual increase in the cost of oil, now no one hopes for it. However, the budget is completely not designed for a possible reduction in the cost of "black gold". And given the latest world events, experts have no doubt that very soon we will hear news from politicians about another decline in oil prices.

Big expenses for little income.

Once again, RF expenditures will exceed revenues. According to average estimates, the budget deficit will be about 3%. By world standards, this figure is not catastrophic. For example, in the United States, the excess spending fluctuates at approximately the same level - 2.8%.

However, funds to cover the resulting deficit will be taken from the Reserve Fund, which will reduce it by 2/3 in just a year. Now the Reserve Fund has 3210 billion rubles, and in a year its size will decrease to 1074 billion rubles. At the same time, it will be very difficult to return the spent funds, given that external borrowing is impossible due to sanctions imposed on the state.

The government believes in the best.

The government promises that inflation will drop to 5.1% in 2016. At the same time, in a year, GDP should grow by at least 0.7%, in 2017 - by 1.9%, and in 2018 by 2.4%.

It should be noted that by global standards, this is a rather modest level of growth. However, given the current and prospective economic situation in Russia, even such a slight improvement can be called an over-optimistic forecast. To date, there is not a single resource left that could contribute to GDP growth. If earlier oil was our trump card, now even the most optimistic experts do not count on it.

Moreover, next year the situation with the budget may worsen repeatedly, because. there is reason to believe that oil prices will fall even more, and Russia will face new sanctions. First, some buyers will switch to Iran's oil reserves. Secondly, the war in Syria will end sooner or later. And, thirdly, the conflicts with Turkey, Ukraine and the Western world do not affect the economic situation of Russia in the best way.

War budget.

The largest part of the budget expenditures of the Russian Federation traditionally falls on two items - pensions (66.1 billion dollars) and defense of the state (51.8 billion dollars). Only two of these areas take half of the country's entire budget. When an economic crisis occurs in developed countries and spending exceeds income, their governments reduce defense funding. In Russia, these figures are growing from year to year.

Before signing the budget, the government intended to reduce the provision of the security forces by 165 billion rubles, but this decision was not supported by the State Duma. As a result, military spending for 2016 is 4.17% of GDP.

For comparison, only the budgets of Saudi Arabia and the UAE have a large share of spending on military support. But, firstly, the economic situation of these countries makes it possible to increase their own defense capability. And, secondly, these states border on countries in whose territory full-scale wars are fought.

It is worth noting that, by the standards of economically developed countries, defense funding at the level of $51.8 billion is not a large indicator. For example, the United States spends 3.3% of its GDP on military spending, but at the same time, funds for defense are allocated 11 times more than in Russia.

antisocial measures.

There are no positive social measures in the 2016 budget. The government promises to raise pensions twice within a year by 4% each time. At first glance, this seems like very good news. But considering that indexation will in any case lag behind the planned inflation, the well-being of pensioners will worsen next year. In addition, in 2016, part of pension savings in the amount of 342.2 billion rubles will be frozen.

Other changes concerning the social sphere of the state look even more disappointing. For example, financing of housing and communal services will be reduced by 41.4%, falling from 132.3 billion to 78.8 billion rubles. Funding for education will decrease by 7.9%, amounting to 579.8 billion rubles instead of the current 629.3 billion rubles.

However, the worst situation is with the financing of the health care system. According to the approved budget, 473.7 billion rubles will be allocated to this area in 2016, which is 10.9% less than now (531.4 billion rubles in 2015).

In almost all developed countries, health care financing is one of the largest items of expenditure. In the United States, for example, 1006 billion dollars are spent on medicine, while in the Russian Federation only 8.4 billion dollars are allocated. If we recalculate these figures taking into account the number of population in the states, it turns out that the health of one person in the United States is spent 54 times more than in Russia.

The last budget of Russia.

Considering the peculiarities of the Russian budget for 2016, more and more experts come to a disappointing conclusion: the state estimate may be the last in the history of Russia. It is possible that in a year the state will be left without a budget, having used up all its reserves and entered the active phase of default.

Already, the governments of the countries have provided a plan for the budget policy of the Russian Federation for 2016-2018. The basis of this plan was developed in accordance with the peculiarities of budget distribution in previous years.

The policy is formed on the basis of priorities determined by the President of the Russian Federation, as well as presidential decrees and the draft budget for 2015. The budget distribution plan is different in that it expresses measures to ensure economic growth and the well-being of Russian citizens. The purpose of creating such a plan is the correct formation of the budget, as well as the preparation of forecasts for the development of the country's economy.

The formation of the wage fund for employees in future years and the growth of wages depends on the use of budget funds by the districts in previous years.

In each region there is a norm for receiving budget revenues that could cover the costs of the economy and society.

For the period of budget formation from 2016 to 2018, the priorities of the tax policy are:

1. Creation of new productions.
2. Stimulation of investments in the tax sphere.
3. Carrying out anti-crisis tax measures.
4. Support for small and medium businesses.

The tax policy, which affects the income of this area, is aimed at increasing the receipt of funds to the budget from individuals and legal entities. The new provisions of the budget formation plan include information on the growth of wages for workers to the industry average level, as well as on the legalization of wage payments. Measures will be taken to reduce income tax arrears.

Tax policy will also focus on the following actions:

• Registration of tax benefits for certain categories of the population.
• Improving the budget tax administration system.
• Taxation of property of individuals is possible only after the identification of the cadastral value.
• Ensuring the growth of total wages in the regions.
• Legalization of any unregistered entrepreneurial activity.
• The fight against the population, which deliberately evades taxes.

The main change in the tax sphere is the abolition of a single tax on income of a temporary nature for certain types of activities. The repeal law will take effect on January 1, 2018.

Formation of budget policy in the sphere of citizens' incomes

The main directions in the field of budget policy for the period 2016-2018 were formed on the basis of forecasts for the economic and social development of each region and the state as a whole.

The following objectives of the budget policy can be distinguished:

1. All systems for forming regions will be balanced for efficient operation.
2. Providing social support to certain categories of citizens.
3. Decreased costs for industrial sectors that do not bring tangible income.
4. Full funding of hospitals, educational institutions and other government agencies.
5. Formation of new types of budget management of the country.
6. Ensuring open distribution of income and a transparent budget system of the country.
7. Creation of a unified information system for managing the state finances.

The task of the state is to reduce spending on inefficient sectors of the economy and more efficient use of budgetary funds.

An important task is also to carry out changes in the social spheres of services, it is necessary to optimize the sphere of education and healthcare.

The budget policy for 2016-2018 implies an assessment of the performance of all local governments in the regions. The task of the employees of such bodies is to ensure the balance of the budget assigned to them.

The current system of the country's budget policy requires precise control and coordination, and the creation of an effective strategy. Such strategies are already being drawn up by all municipal bodies of regions and cities. For the effective conduct of such a policy, it is necessary to improve the mechanisms of financial support for the work of all state organizations.

Further legislative plans also include:

1. Use of the control system for planning the financial and economic activities of organizations.
2. Ensure control over the provision of paid services by municipal organizations.
3. Enter an assessment of the quality of each such service.
4. Introduce a single electronic budget.

The electronic budget will allow to control the expenses and revenues of the treasury, all sources of income will be included in it.

Education budget policy program

The budget policy program for 2016-2018 should shape the relationship of municipal educational institutions with the state. This policy is aimed at solving the problem related to the financial support of municipal and local budgets. The program also implies covering all expenses in the budget and eliminating the shortage of funds.

The program spells out the need to improve the efficiency of targeted and intergovernmental transfers, as well as reduce the debts of organizations. Paying off debts will be a long process, so it will be done gradually.

A very important task of the budget policy for 2016-2018 will be to improve the performance of state bodies and reduce costs while maintaining the proper level of their content. The policy is aimed at optimizing all costs of various areas of activity, which will lead to an increase in funds in the state budget. At the same time, it is necessary to ensure a normal standard of living for citizens and gradually increase their monthly income.

The program is written for 3 years, the basis for drawing up the plan was the experience of previous years, research by economists and sociologists, as well as legislative acts. It is also important to maintain an average debt burden and gradually reduce the internal debts of organizations and state enterprises.