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§ 1 Legal aspects of development of budgetary system in Russia: historical digression

The withdrawal of Russia from a command control system has generated qualitatively new mechanisms of influence on economy and social processes. Direct intervention of the state in functioning of all public mechanisms is replaced in the majority with indirect methods of regulation.
Special value in this connection is got by the finance which become the basic control lever of all spheres of a public life. On the essence the finance represents the economic monetary relations arising in the course of distribution and redistribution of cost of a total public product and a part of national riches in connection with formation of funds of money resources at the state and managing subjects and their use on expanded reproduction, material stimulation of workers, satisfaction of social and other requirements in обществе3. From resulted above definition it is visible, that the finance as objectively caused economic relations influences not only an economy condition, but also on quality of satisfaction of social and other requirements, both separate citizens, and the states as a whole. Differently, the finance influences all spheres of a life of a society. «There is no the best way of government, than management by means of money, the mankind yet has not thought up more effective way of management» 4. Carrying out regulation of financial streams, the state stimulates development of one branches of a national economy, encourages certain kinds of activity, or, on the contrary, reduces activity in any other directions. 3 is more detailed about concept of the finance Gorbunova O. N see. Concept of financial activity of the state//Finan sovoe the right: the Textbook / Under the editorship of O.N.Gorbunovoj. M, 2000. With. 15-16.; the Finance / B.M. Rodionova, J.J.Vavi lov, L.I.Goncharenko, etc.; under the editorship of V.M.Rodionovoj. M, 1995. With. 12.; Himicheva N.I.finance and finanso vaja system of the Russian Federation / the Financial right: the Textbook / Otv. red. N.I.Himicheva. M, 1999. With. 17-19.; Krohina JU.L.finance and a financial system//the Financial right / Under the editorship of M.V.Karasevoj. M, 2001. With. 3-5. 4 Gorbunova O. N. Concept of financial activity of the state//the Financial right: the Textbook / Under the editorship of O.N.Gorbunovoj. M, 2000. With. 16. 11 In material sense functioning of the finance is carried out through formation, distribution and use of funds of money resources of a special purpose. The share form of financial resources allows to balance requirements of a society with its possibilities, provides concentration of resources on the basic directions of a social production. The funds of money resources formed by means of financial relations in the set constitute a financial system of the Russian Federation. The central link of a financial system of the Russian Federation is the budgetary system which structure includes the largest and significant funds of financial resources of the state. For explanation of essence of a category "budget" it is necessary to spend small historical digression. «The budget - an old Norman word (bougette, maybe, from Latin bulga, or from English budget) meaning a leather bag. In such bag (or a portfolio) in olden time in English parliament the certificates, concerning the state list» were brought. Originally the budget was understood as speech of the chancellor of exchequer in parliament about the estimate on future год6.
However subsequently the budget has got general value as the estimate, the sheet, a list, the plan of incomes and expenses of the state on the forthcoming financial period (year). Budget prototype were the financial documents representing as reports on incomes and expenses for expired year, and assumptions for the future period. A.Lappo-Danilevsky has allocated two basic types of these documents — «the budget list» («schetnyj the list») and «okladnaja a list» («pometnyj the list»). «The budget list» represents a list of shortages, incomes, expenses and the rests for expired fiscal year. «Okladnaja the list» was the budgetary assumption of gathering, costs and the rests on coming год8. The specified financial documents were constituted inaccurately and out of time sent in orders, for what on representatives of persons could be on penal actions. Not always in the specified documents contained 5 Lebedev V. A. The financial right. The textbook. M, 2000. With. 170-171. 6 Kulisher I.M.sketch of science of finances. Petrograd, 1919. With. 288. 7 Kotlyarevsky S.A.budgetary law of the USSR / Institute of the Soviet right; Under obshch. Red. Gojhbarga A.G. M, B.g. With. 5 8 Lappo-Danilevsky A.Organizatsija of direct taxation in the Moscow state. Spb., 1890. With. 262. 12 Trustworthy information, that partly spoke abusings of local officials, and partly imperfect bookkeeping and absence of uniform forms of drawing up of financial plans. But, despite it within 17 centuries annual drawing up and dostavlenie in the Moscow orders of financial lists and lists has already enough taken roots. However these documents had no character of nation-wide sheets and concerned only separate cities or orders. It is interesting, that during the certain periods of time in the Category the financial documents having nation-wide character were constituted summary under orders. Drawing up of summary financial documents has been caused by military requirements and it was necessary for uniform mobilisation of financial resources. And only in 1701 Peter I publishes the decree about annual drawing up of summary financial documents under all orders. Thus the general budget of the state represented the mechanical sum of budgets of the separate orders balanced with special sources of their incomes. Deficiency of financial assets of one orders became covered by surplus of others. Thus, in Russia it is primary instead of unity of cash desk separate expenses became covered at the expense of separate revenues. So, for example, podushnaja the tax entered by Peter, went on the maintenance of its army, and separate army parts contained gathering from separate regions государства10. Under such circumstances could not be and the exact uniform economic plan. Day by day were carried out both reception of incomes, and an expenditure, the general economic result nobody brought. However it was possible only at relative simplicity of an economy and absence of public control. With development of the state and complication of structure of a society such disorder becomes impossible and there is a necessity precisely to consider all arriving resources and expenses. On the basis of separate estimates the uniform financial plan in which in strict system all forthcoming requirements of the state and all means of their covering are resulted began to be constituted. The following For example, summary nation-wide sheets were constituted in 1652/3 - 1653/4 and in 1660/1 - 1665/6. Jasnopolsky L.I.sketch of the Russian budgetary law in more details see. M, 1912. With. 10. 10 Platons S.F.complete course of lectures on Russian history. Rostov-on-Don, 1997. With. 360. 13 Stage of perfection of drawing up of the budget was introduction in this area of principles of parliamentarism, publicity and publicity that had the big political value. Thus, on the one hand necessity of drawing up of the budget is caused by economic-technical convenience. On the other hand, there are more mature forms of parliamentarism when representatives of all classes and estates wish to participate in the decision-making, concerning budget, and also to carry out the control over budgetary activity that becomes possible only at drawing up of the uniform nation-wide financial plan. According to S.A.Kotlyarevsky, the budget as the nation-wide financial plan appears in England not earlier than 17 centuries, and in France the day before революции11. However V.A.Lebedev writes, that though in England the budget has received a general meaning since 17 centuries, and in Prussia since 18 centuries, it is impossible to name it the budget in strict sense. The English budget comprised only assignment of separate forms of taxes for separate kinds of requirements, instead of the decision of legislative institutions on the whole course of a financial economy. Prussia though has harmonously organised the financial economy, but participation of national representation in its discussion was not supposed. And only since 1820 in France there was a true budget in sense of the full regular arch of the project of incomes and expenses in a single whole which affirmed as the law form. Thus, V.A.Lebedev believed, that the budget is, first of all, the list of public revenues and expenses on the given period of time, and, besides, is the certificate considered by legislative institutions and approved by highest властью12. Foreign scientists of the end XIX - the XX-th century beginnings especially underlined, that the budget it is not simple the plan of public revenues and expenses, and the legislative act. So, the German political scientist G.Ellinek carried the budget to acts of a special sort (so-called "the connected legislation") 13. Parliament, free to accept or dismiss the ordinary law, could bring "Kotlyarevsky S.L.budgetary law of the USSR / Institute of the Soviet right; Under obshch. Red. Goihbarga L.G. M, B.g. With. 5. 12 Lebedev V. A. The financial right. The textbook. M, 2000. With. 171. 13 EjXinneK. Rostov, 1906. 14 The big changes in the budget, but any budget allowing to machinery of state naturally to function, it should accept. Really, about the budget and to the most budgetary plan the necessity element as the budget is a plan of incomes and expenses is initially inherent in the certificate, and the state inevitably should make expenses on the maintenance for the functioning and cover with their any revenues. Therefore for the state what were its political form and a social composition, inevitably to have the budget. It is necessary to pay attention to one value of the budget. Pre-revolutionary lawyers repeatedly noticed, that the budget and the budgetary law are mainly political tool especially in the constitutional states dualisticheskogo type (i.e. where the government irrespective of a representative body which in turn could not force it to retirement). In such states, using the budgetary law, the representative body could by reduction or deletion of credits (financing) to put the government in an impossibility situation legally to operate the country. Besides, means of parliament against the government was also the budget deviation. However, despite it, the government and the monarch could make the expenses not authorised by parliament. If further the compromise between the specified bodies did not go right, there was a conflict which often developed into force questions. And the armed force, in turn, as a rule, was in hands of the king and the government. Such confrontation took place in Prussia in 1862-1866 After in Prussia has been recognised, that refusal to accept the budget is revolutionary means and beseems only to parties which do not deny revolution. The Russian pre-revolutionary legislation of the beginning of 20 centuries (Russian budgetary rules from March, 8th, 1906 which have been partly transferred to the Organic law from April, 23rd, 1906) essentially limits the rights of national representation. According to the specified certificates, the State Duma has been deprived the budgetary initiative, the so-called "reserved" incomes and expenses for which change it was necessary to change the law on which they have been based also have been inaccessible to it. And 15 The offer on change of the specified laws could be dismissed the State council and the monarch. If the State Duma deleted any expenses, reduced financing, etc., and the State council disagreed with it, corresponding indicators of a last year's list were taken into consideration. The same was in case the State Duma dismissed the budget. Hence, the final statement in budgetary questions always belonged to the government or even the monarch who appoints the government and to whom it is accountable. Thus, the budget and budgetary law condition is influenced mainly by a political life of the country, especially a parity of the competence of various bodies of the state and a parity of social strata standing up for by these bodies. Besides, the structure of budgetary system of the state is influenced by its territorial device. Pre-revolutionary scientists have paid attention to one important point - on information value of the budget. « The state list or the budget is expression or reflexion of all state farm or the state finance. For this purpose, who is able to read it, it, like a projector, shines at once all advantages and all defects of a financial economy of the country, few juicy dabs draws before its intellectual look a bright picture of how the given state leads the economy in what it believes the centre of gravity and a point of a support of the finance what are put the purposes what by and was how much able and full them reaches »14. Having analysed profitable or budget items of expenditure, it was possible to observe power of large land owners or their decline, relative density of middle classes, pressure of country weight, activization of working-class movements, the state foreign policy was traced. The economic ideology of the state was reflected in the budget also. However all this variety and the varying maintenance of the budget can keep within approximately homogeneous form and the budgetary law as that can vary a little at essential changes in a state life. 14 Kulisher I.M.sketch of science of finances. Petrograd. 1919. With. 5. 16 Revolution of 1917 has essentially changed bases of budgetary activity. Since 1917 of the uniform state budget in Russia did not exist, as, along with the state budget the extreme (military) budget in which means for preparation for war were reflected was constituted. Fundamental principles of the budgetary device of RSFSR, structure of budgetary system, profitable and account budgetary powers of the central and local public authorities have been established by the Constitution of RSFSR accepted on July, 10th, 1918. The budgetary system of RSFSR according to item 80 item, 86 Constitutions of 1918 consisted from nation-wide and local budgets, the last were in turn subdivided on provincial, regional, district, city, volost and rural. Thus the financial policy of RSFSR has been directed to the first years of existence of the Soviet power on accumulation of the money resources necessary for satisfaction of nation-wide and local needs. Differentiation of nation-wide and local needs, and also differentiation of incomes and the gathering arriving in the order of local Councils and the central public authorities, underlines parallel existence of nation-wide and local property, the nation-wide and local finance, nation-wide and local budgets. After revolution budgetary law application as political strike tools between various state bodies has ceased to make sense, as the Constitution of RSFSR of 1918 essentially did not recognise separation of powers, and only differentiation of functions. According to S.A.Kotljarev-skogo, the Constitution of RSFSR of 1918 at all does not contrast the power each other and the more so does not search for maintenance of civil freedom in it противовесе15. On the contrary, the political system of RSFSR after revolution carried definitely monistichesky character. The social basis of all parts of the Soviet system was identical, and, hence, its various bodies could not enter with each other struggle as they did not represent interests hostile each other. However within a uniform social base on which the Soviet power is based, distinctions of interests of a city and village were supposed, about - 15 Kotlyarevsky S.L.budgetary law of the USSR / Institute of the Soviet right; Under obshch. Red. Gojhbarga L.G. M, B.g. With. 14. 17 myshlennosti and agriculture, workers and peasants. Collision and reconciliation here occurred in the general Soviet Workers' and Peasants' bodies. Hence, the question on a deviation of the budget or on the conflict between Sovnarkomom and VTSIK did not stand at all. More serious conflict was caused by distinction of interests between the centre and local bodies which, naturally, aspired to bolshej financial decentralisation. The question on correct interaction of nation-wide and local budgets throughout many years remained one of the most important in the Soviet budgetary law. Essentially value of the budget and the budgetary law raises. Owing to nationalisation the state farm sphere essentially extends, the planned production and supply system, free from derivative fluctuations of the private market (very insignificant) affirms. Public revenues and expenses should accept planned shape also. Besides, owing to huge expenses for the occurred social revolution, ruin and the poverty reigning in the country, value of the budgetary discipline, which main objective, according to S.A.Kotlyarevsky increases, to learn the people to live within the means. On May, 4th, 1919 the decree "About financing of the state enterprises", put in pawn a basis of smetno-budgetary financing has been accepted. According to this document, the state enterprises handed over all incomes in the state budget and from it received financing. Within 1919-1920 such order has been extended to all state enterprises and establishments any property isolation of the economic organisations and the enterprises, and also possibility of managing on the basis of self-support, hence, was denied. All managing subjects served the uniform state budget. However some time later (in 1921 - 1923) a situation nevertheless varies - the withdrawal from a smetno-budgetary order of financing of the enterprises which during this period are allocated with the cores fixed to them and floating assets begins. Thus, relations of managing subjects with the budget are limited. The budget ceases to be the universal fund covering all incomes and 18 State expenses. So, along with the centralised finance, there is finance of the enterprises. Formation in 1922 of the Union of the Soviet Socialist Republics has formed the basis for creation of new budgetary system of the state. It included the allied budget financing nation-wide requirements, budgets of union republics and widely branched out network of budgets of local Councils. The budgetary device of the USSR has been fixed for the first time in the Constitution of the USSR of 1924, and up to 1991 has not undergone basic changes. During this period time mutual relations between the centre (the allied budget) and union republics (republican budgets) had special value. Not all union republics possessed necessary financial resources, therefore for the purpose of fastening to them additional profitable sources the budgetary legislation has been reviewed. So, for example, Position about budgetary laws of USSR and the union republics, the approved Central Electoral Committee and SNK the USSR for maintenance of equation of budgets of union republics behind them fixed on May, 25th, 1927 99 % of incomes of the agricultural, trade and income taxes collected in territory of republic, incomes of return of all loans, including given out to the enterprises and the organisations of republican value from all-union sources, incomes of realisation of all-union and republican state funds. Such distribution of profitable sources has raised interest of republics in receipt of all-union incomes and promoted growth of their own incomes. The big changes in structure of incomes and expenses of budgetary system were brought by tax reform of 1930 which carrying out has been caused by existence of the big number of taxes, the difficult order of calculation and which collection created difficulties in manufacture and exchange regulation and, in particular, in carrying out of a policy of the prices. So, tax reform of 1930 has simplified system of taxation of the enterprises of a socialised economy. The excises levied earlier from production of private enterprises, since 1930 have been consolidated with the tax of trade (these taxes were highly remunerative — ak - 19 tsizy gave to the budget of 29,0 % of all incomes, and the tax of trade — 21,5 %). As a part of a uniform State Tax 10 payments were consolidated - the stamp duty, the judicial stamp duty, notarial gathering etc. all these changes have made essential impact and on budgetary system. As a result of reform of 1930 the so-called two-channel system of withdrawal in the budget of accumulation of the state enterprises and the economic organisations, replaced set of payments by two large — the turnover tax and deductions from прибыли17 has been created. In 1932 general provisions of distribution of profit have been eliminated: all target profit could be withdrawn in the budget, the supertarget profit part was fixed to the enterprise only. The profit in the basic weight has ceased to be a source of material stimulation, social and technical development of the enterprise, that in a consequence has negatively affected national economy. The Constitution of the USSR accepted in 1936, defining bases of the Soviet budgetary device, has in many respects repeated norms of the first allied Constitution of 1924 and has established, that the budgetary system of the USSR develops from allied, republican and local budgets, having fixed the right of all local Councils to establish the budget. Thus expenses in budgetary system were meted as follows: the basic share of the State expenditure fell to the allied budget, the second place was occupied with expenses me - 1 I. stnyh budgets, the third - expenses of budgets of union republics. Approved by the Supreme body of the USSR in 1938 the State budget of the USSR has established a new order of the statement local бюджетов19. 16 Beljaeva So-called Development of budgetary system of the USSR per 1930-1999//Budgetary system of the Russian Federation: the Textbook / M.V.Romanovsky, etc.; Under the editorship of M.V.Romanovskogo, O.V.Vrublevskoj. M, 2000. With. 20. 17 See TSypkin S.D Bases of legal regulation of public revenues//the Financial right: the Textbook / Under the editorship of V.V. Bescherevnyh, S.D.Tsypkina. M, 1982. With. 183. 18 Beljaeva Etc. Development of budgetary system of the USSR per 1930-1999//Budgetary system of the Russian Federation: the Textbook / M.V.Romanovsky, etc.; Under the editorship of M.V.Romanovskogo, O.V.Vrublevskoj. M, 2000. With. 21. 19 Till 1938 local budgets existed separately from the state budget of the USSR, did not join in the state budget of the USSR, and were only reduced in the uniform document - a statistical report which had no jural significance, and was necessary for the account of all budgetary resources of the state, ekonomi cheskogo the analysis of all links of budgetary system and an operative management of execution of budgets. Ut verzhdenie local budgets it was made irrespective of the statement of the state budget of the USSR. Each local Council established the local budget independently (an exception constituted sel skie the Councils which budgets definitively affirmed district executive committees). At what the statement of local budgets was carried out from below upwards: the rural budget, then, together with the arch sel skih budgets - regional, after it - the regional budget together with the arch regional, city bjudzhe tov etc. at first was accepted Simultaneously with statement process from below specification process from above to courses and the expenses carried on this or that local budget upwards was carried out. 20 Local budgets began to join in the state budgets of union republics, and through the last — in the general arch and balance of the state budget of the USSR and to affirm the Supreme body of the USSR as total sums of incomes and expenses on each union republic. Beginning since 1938, all local budgets began to affirm "from top to down". This procedure was carried out as follows. The Supreme body of each union republic besides the statement of the republican budget, meted established at the statement of the state budget of the USSR total sums of incomes and expenses of local budgets of republics between edges, areas or areas, and also cities of republican submission and established total amount of incomes and expenses under local budgets of each of these administrative and territorial units. Regional, country councils meted established by Union republic for edge, area budgetary incomes and expenses between the regional, regional budget and budgets of areas and cities. The general indicators of budgets of each area or city were simultaneously defined. Regional councils made similar work concerning budgets of subordinate administrative and territorial units. It is necessary to specify also, that «the new order of the statement of local budgets has not been established by any special certificate which would cancel an order provided by Position about the local finance of 1926, and entered the new. The new order without official cancellation of the old has been actually put on its place by practice». The new order of the statement of local budgets, with some changes, has partially received legislative expression and fastening only in the Law on budgetary laws of USSR and union republics from October, 30th, 1959, and also in corresponding laws of union republics. Besides local budgets in 1938 in structure of the uniform state budget the budget of fund of social insurance has been included. The changes made in budgetary system testify to financial centralisation spent in the late thirties politicians. Thus, generated by the end of 30th years and the budgetary system which has existed about 60th years of the USSR had the following appearance: Piskotni M. I. The Soviet budgetary law (the basic problems). M, 1971. With. 106. 21 - The allied budget; - Republican budgets allied and autonomous republics; - Local budgets into which entered rural poselkovye budgets, budgets of cities of regional submission, budgets of areas, budgets of cities of regional (regional), district submission, budgets of autonomous regions, budgets of national districts, budgets of edges (areas), the budget of cities of republican submission. Differently, construction of the Soviet budgetary system was defined by a state system of the USSR as allied multi-national state. Besides the allied budget which was at the direct disposal of bodies of the USSR, in each union republic there was a state budget. Its components were republican budgets of union republics, the state budgets of autonomous republics and local budgets. The state budgets of autonomous republics consolidate republican budgets of autonomous republics and local budgets. At the same time, association of all budgets in the State budget of the USSR with the statement its central public authorities testified that declaration of USSR as a federative state was fiction as the infringement of financial independence of union republics did them entirely dependent on the centre. As a matter of fact, public authorities of union republics represented not independent state bodies, and territorial divisions of the central public authorities. Large achievement in creation of the budgetary legislation of the USSR was acceptance on October, 30th, 1959 the Law «About budgetary laws of USSR and Union republics» then in all union republics preparation of laws on budgetary laws of corresponding union republics has begun, autonomous republics and local Councils of deputies of workers. Such laws have been accepted in all union republics from 1960-1962 21 Law of the USSR from 30.10.1959 years «About budgetary laws of USSR and Union republics»//Sheets of the Supreme body of the USSR. 1959. № 44. Item 221. 22 Years. So, «the Law on December, 16th, 1961 has been passed About budgetary laws of RSFSR, ASSR and local deputies, workers of RSFSR». The law of the USSR «About budgetary laws of USSR and Union republics» has expanded budgetary laws of union republics as each of them has acquired the right to the budget approved by the Supreme body of republic. Besides, the Law has established bases of distribution of expenses and incomes between the allied budget and the state budgets of union republics. The principle of subordination which was expressed that the allied budget joined expenses on country defence has been put in a basis of distribution of expenses, on financing of the enterprises and the economic organisations of allied submission, actions for education, a science, culture, the public health services, carried out by establishments and the organisations of allied submission, on payment of pensions, on formation of the state reserves and stocks (Law item 30). The state budgets of union republics joined expenses on financing of the enterprises and the economic organisations, subordinated to executive powers allied and autonomous republics, on financing of the welfare actions which are carried out by establishments and the organisations of union republics, on the maintenance of bodies of union republics, creation of emergency funds of Ministerial councils of republics (Law item 37) is possible also. For financing of the expenses set forth above to the allied budget were fixed the turnover tax of the enterprises irrespective of their subordination and surtax from the population except for the parts transferred in republican budgets, customs payments, and also obligatory payments from profit of the state enterprises of the economic organisations of allied submission. Incomes of republican budgets developed mainly of the means arriving from the enterprises and the economic organisations, subordinated to republics, State Taxes, the tax from shows. Besides, to republics have been transferred — the wood income, surtax from collective farms, surtax from profit of the enterprises and the consumers' co-operative society organisations, the agricultural tax. For regulation respub - Rovinsky E.L.Soviet the budget and the budgetary law//the Financial right. M, 1971. With. 95-96. 23 likanskih budgets one of the most highly remunerative sources - the turnover tax was used. Concerning the bottom level of budgetary system, in the Law general principles of local budgets were established only, and it was specified, that budgetary laws of local Councils are defined by the Supreme bodies of Union republics (item 38 item, 45 Laws). Thus the Law has put at disposal of union republics profitable sources on which basis union republics could solve a problem of strengthening of incomes of local budgets. All changes of budgetary system of the USSR, occurred to the beginning 50 and up to the end had 90th years basically formal character, the essence of budgetary activity did not vary. All it has led to that already in 70th years on development of the State budget of the USSR accruing general frustration of a financial economy of the country was reflected. In spite of the fact that at the advanced enterprises unprecedented rates of growth of volumes of manufacture were observed, resources of the enterprises were gradually exhausted, their intensive use was not supported with accumulation. Stimulation of activity of the enterprises for their development by realisation of financial resources through the fund of the development of production has encountered deficiency of material resources which in the basic weight were transferred in the State budget. The administrative way of the decision of the given problem prevailed, and as a result even the qualified rights of the enterprises have been withdrawn. This historical example visually shows an inefficiency and even perversity of administrative ways of government when were obviously underestimated also value of the finance as the influence lever on any sphere of a public life and importance of use of their stimulating function. The most considerable attempt to improve an economic mechanism has been undertaken in 1965. The decision of the Central Committee of the CPSU and Ministerial council of the USSR from October, 4th, 1965 № 729 «About perfection of planning and strengthening of provision of economic incentives of industrial production» 23 had been put the end to existence of two-channel system of withdrawal in The decision of the Central Committee of the CPSU and Sovmina the USSR from 04.10.1965 years № 729 «About perfection of planning and strengthening of provision of economic incentives of industrial production»//the joint venture of the USSR. 1965. № 19-20. Item 153. 24 The budget of accumulation of the state enterprises and the economic organisations. The two-channel system has played the role in maintenance of financing of industrialisation of the country, promoted a covering of a considerable part of military expenses and expenses on the further restoration of a national economy. But at the same time some weaknesses of the given system, especially in respect of influence on the further growth of manufacture, increase of self-supporting interest of the enterprises and the organisations in achievement of the greatest industrial результатов24 were found out also. Use of administrative forms of distribution of the incomes received by the enterprises (at which into consideration many factors influencing efficiency further vosproizvodstvennogo of the process, for example, necessity of material stimulation of workers) frequently were not taken, nedootsenivanie to a role of distributive relations has led to that the enterprises have not been interested in output increase. The feedback between the size of means, being at the command the enterprises, and production efficiency growth was weak. At collection in the budget of deductions from profit did not undertake in distinction calculation in factors of its formation - the profit depending and not dependent on direct efforts of collective. There was no communication and between the fixed capital allocated to the enterprise (the more volume of these funds, the more enterprise should let out production) and payment size in бюджет25. Economic reform of 1965 has been directed on strengthening of stimulating influence of profit on development of manufacture by means of transition to new multichannel system of payments of the enterprises to the budget. So, for example, with a view of increase of interest of the enterprises in the best use of an industrial fixed capital and floating assets obligatory payment - a payment for a fixed capital and floating assets has been established. Thus, that after entering of all payments into the budget the enterprise still had means for development, it was necessary to use all available capacities most full. Along with the given payment on the new 24 TSypkin S.D Bases of legal regulation of public revenues//the Financial right: the Textbook / Under the editorship of B.B. Bescherevnyh, S.D.Tsypkina. M, 1982. With. 183-184. 25 In the same place. With. 184.; TSypkin S.D.financially institutes, their role in perfection of financial activity of the Soviet state. M, 1983. With. 54-57. 25 To system the enterprise should bring in the budget still the fixed (rent) payments, payments of the free rest of profit, and besides there was a turnover tax. The created system of distribution of the national income provided formation at each enterprise at the expense of profit of funds of provision of economic incentives: the fund for material incentive, fund of welfare actions and housing construction and the fund of the development of production. However the attempts of perfection of financial relations undertaken by the state have not been finished and have not given desirable results. It has occurred because reforming of economic relations has not risen above a primary link, has not mentioned bases of the developed control system and intrinsic interrelations of the enterprises and the state in the course of the reproduction, based on administrative ways of influence from the state. All system of indicators, specifications, stimulus, funds was based on indicators of the annual plan that undermined self-supporting in-teresy collective. Workers have not been interested in manufacture development, as a result did not increase profits, and, hence, less financial resources went to budgetary system. Material inputs grew in a national economy faster, than the national income. Rates of growth of the industry and agriculture have considerably decreased, volumes of not complete building have simultaneously essentially increased. All it testified that the most part of means of production went on self-reproduction. In the literature during the considered period of time the question on necessity of government by means of use of financial and economic levers repeatedly was brought up. Thus the special accent became on use of stimulating function of the finance. The special importance of it is underlined by fastening in item 16 of the Constitution of the USSR of 1977 financially - Beljaeva Etc. Development of budgetary system of the USSR per 1930-1999//Budgetary system of the Russian Federation: the Textbook / M.V.Romanovsky, etc.; Under the editorship of M.V.Romanovskogo, O.B. Vrublevsky. M, 2000. With. 27. 27 institutes, their role in perfection of financial activity of the Soviet state see TSypkin S.D.financially. M, 1983. With. 50-63. 26 Economic methods of a management (by active use of cost accounting, profit, the cost price and other levers and stimulus) 28. Radically the situation began to vary only in the late eighties when bases of a command control system have been undermined and the market economy began to arise. In 1991 the Union of the Soviet Socialist Republics breaks up. All it has led to creation of qualitatively new budgetary system of Russia and change of bases of budgetary activity. On October, 10th, 1991 № 1734-1 «the Law of RSFSR has been passed About bases of the budgetary device and budgetary process in RSFSR» according to which in budgetary system of RSFSR as independent parts began to join: the republican budget of RSFSR, republican budgets of republics as a part of RSFSR, regional, regional budgets of edges and areas, city budgets of cities of Moscow and St.-Petersburg, the regional budget of autonomous region, district budgets of autonomous regions, regional budgets of areas, city budgets of cities, regional budgets of areas in cities, budgets of settlements and rural settlements. Thus the republican budget of RSFSR, budgets national - state and administratively-territorial formations of RSFSR affirm accordingly in the form of the law the Supreme body of RSFSR, the Supreme bodies of republics as a part of RSFSR, in the form of decisions - local Councils of People's Deputies. Differently, about any uniform state budget approved by the central public authorities, speech did not go any more, all links entering into budgetary system were independent. The uniform financial plan of the state — the consolidated budget of RSFSR was constituted only on purpose statisticans and the analysis of the financial information, and also for forecasting for the future. For maintenance of financial independence of various levels of management in the state «the Law of the Russian Federation on April, 15th, 1993 is passed About bases of budgetary laws and the rights on formation and use of off-budget funds representative and government executive powers 28 Constitution of the USSR (Organic law), is accepted 07.10.1977 years//Sheets of Congress of People's Deputies of the USSR and the Supreme body of the USSR. 1977. № 41. Item 617. 29 Law of RSFSR from 10.10.1991 years № 1734-1 «About bases of the budgetary device and budgetary process in RSFSR»//Sheets SND and VS RSFSR. 1991. № 46. Item 1543. 27 Republics as a part of the Russian Federation, autonomous region, autonomous regions, edges, areas, cities of Moscow and St.-Petersburg, local governments »30. This Law defines the rights of subjects of the Russian Federation and local governments to reception of budgetary incomes and their use, structure of these incomes, budgetary mutual relations of various subjects. The law« About subventions to republics as a part of the Russian Federation, to edges, areas, autonomous region, autonomous regions, the cities of Moscow and St.-Petersburg »31 has established legal bases of rendering of the centralised financial help to subjects of the Russian Federation from the federal budget and other monetary funds of the Russian Federation. Accepted by plebicite on December, 12th, 1993 the Constitution of the Russian Federation has put in pawn bases of budgetary system of Russia. The constitution of the Russian Federation defines the Russian Federation as the democratic federal lawful state consisting of subjects equal in rights (republics, edges, areas and so forth) . The federal device of the Russian Federation is based on its state integrity, unity of system of the government, differentiation of terms of reference and powers between public authorities of subjects of the Russian Federation, equality and self-determination of the people in the Russian Federation. Necessity of existence of the isolated federal budget, granting follows from the federal device of the Russian Federation to subjects of the Russian Federation of the right to independent budgets. Item 71 Item, 72, 101, 104, 106, 114 Constitutions of the Russian Federation have differentiated powers of public authorities in budgetary sphere. Gl. 8 Constitutions of the Russian Federation, establishing local government institute, the right of local governments independently provides to constitute, approve and execute the local budget (item 132 of the Constitution of the Russian Federation). Besides it the Constitution of the Russian Federation has fixed a principle of separation of powers (item 10), bases of the mechanism of its realisation (chapter 4-7), and also multi-party system (item 13). Introduction of these positions was directly reflected in features 30 Law of the Russian Federation from 15.04.1993 years № 4807-1 «About bases of budgetary laws and the rights on formation and ispolzo vaniju off-budget funds representative and government executive powers respub a face as a part of the Russian Federation, autonomous region, autonomous regions, edges, areas, the cities of Mo skvy and St.-Petersburg, local governments»//the Air Forces of the Russian Federation. 1993. № 18. Item 635. 31 Law of the Russian Federation from 15.07.1992 years № 3303-1 «About subventions to republics as a part of the Russian Federation, to edges, areas, autonomous region, autonomous regions, the cities of Moscow and St.-Petersburg»//Sheets SND and VS the Russian Federation. 1992. № 34. Item 1972. 28 Realisation of financial activity. The budget, the budgetary law become again the political strike tool. M.V.Karasev it is given reason proves the thesis that «financial право32 - politically intense branch of law» 33. Really, always at budget acceptance for the next fiscal year various political parties try to defend the rights of those or other social groups, interests of separate branches of economy and so forth by means of increase or reduction of separate kinds of expenses. In political confrontation use the budget and various branches of the power in the state. Examples of it meet both at federal level, and at level регионов34. Thus, the history repeats: at certain level of democracy in the state the budget is inherently result of interactions of various political forces and the political strike tool. Following stage of development of the budgetary law and some change of an order of functioning of budgetary system was acceptance of the first kodifitsirovannogo the certificate regulating budgetary sphere, - the Budgetary Code of the Russian Federation. Acceptance BK the Russian Federation has been caused not only necessity of ordering and codification of the budgetary legislation, but also requirements for reduction budgetary-rules of law in conformity from economic in Russian state economic and political conditions. Features of application of separate norms BK the Russian Federation also will be considered in the given work. On the basis of the material set forth above it is possible to draw a conclusion, that: - First, for more rational conducting a state farm the budget which is simultaneously the source of finance of all State expenditure, by a fine information source about a state of affairs in the state and the tool of political counteractions is created; - Secondly, the budgetary system structurally and substantially (qualitatively) varies with changes of social and economic development of the state; 32 which Part is the budgetary law. 33 Karasevs M.V.Finansovoe the right - politically "intense" branch of law//the State and the right. 2001. №8. With. 60-67. 34 Owing to political disagreements between the President of the Russian Federation and the Supreme body of the Russian Federation in 1993 res publikansky the budget has been accepted only 14.05.1993 years (Sheets of Congress of People's Deputies of the Russian Federation and Beliefs hovnogo Council of the USSR. 1992. № 34.). In Irkutsk area because of an antagonism between the Governor and Zako nodatelnym Meeting the regional budget for 2001 has been accepted 24.04.2001 years (Sheets 3C Irkut skoj areas. 2001. № 7. t. 1). 29 - Thirdly, the state always aspires that or different way to provide each territory own incomes necessary for realisation of all account powers assigned to corresponding authorities; - Fourthly, in the course of the government for the purpose of influence on those or other spheres of a public life it is necessary to use actively the finance and, mainly, the budget, instead of command methods. Directing movement of financial resources, establishing system of fiscal incentives, or on the contrary, increasing tax burden, it will be possible to influence all social and economic processes in the state. Tracing of movement of money resources will allow to consider all objective factors of development as economy, and the states as a whole, and also will promote the effective control over this development. In an opposite case the state will inevitably knock global crisis to what the failure of the planned economy based on command management methods described above testifies.
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A source: Arbatskaya, Julia Valerievna. The budget as the basis of the financial system of the subject of the Russian Federation [Electronic resource]: Legal aspects: Dis. ... Cand. legal Sciences: 12.00.14.-M .: RSL, (From the funds of the Russian State Library). 2004

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