Ensuring the security of the budgetary system of the region. State budgetary security
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Course work
topic: "Budget security in the system of national security economy: criteria, indicators and threshold values of budget security"
Introduction
In recent years, Russia has entered a stage of its rapid development associated with the ongoing changes in all spheres of the life of the state and society. However, the ongoing reforms in Russia, aimed at the formation of a market economic system and a legal democratic state, is proceeding not easily, at times very contradictory and even painful. One of the main reasons that hinder the efforts of the authorities to strengthen statehood, create a strong, multifaceted economy focused on ensuring stable economic development of the state and society, and their protection from economic threats, is the instability of the budget system of Russia. The rapid pace of change in the stages of market reform did not allow the budget system to take a stable form and formalize its main institutions, including legal ones. All this necessitated the creation of an effective state mechanism for ensuring Russia's budgetary security.
The implementation of decisions made in the course of managing the economic and socio-political development of the state determines the corresponding budget flows. The increased economic opportunities of Russia made it possible to direct additional investments in the social sphere. A number of national projects have been launched, which requires significant financial costs. At the same time, the realities of modern Russian reality demonstrate "failures" in the implementation of the efforts of the state in various directions, there is a "emasculation" of investment funds. This is primarily due to the high level of economic crime in the country, the unacceptably dangerous level of corruption of government bodies at all levels, and the increase in various threats to the budgetary stability of the state. The unjustified growth of financial losses has led to the particular importance of the formation of an adequate system of accounting for financial flows and strengthening the system of state financial control.
The object of research in the course work is the relationship developing in the field of ensuring the budgetary security of Russia. The subject of the research of the course work is the legal and institutional features of the functioning of the state-legal mechanism for ensuring the budgetary security of Russia in modern conditions.
The aim of the course work research is a comprehensive analysis of the state-legal mechanism for ensuring the budgetary security of Russia.
A prerequisite for achieving this goal is the solution in the course work of the following tasks:
- to establish the place and role of the state budgetary security in the national security system;
- to define and reveal the essence and features of the content of the budgetary security of the state;
- to study the legal foundations of the state mechanism for ensuring budgetary security in Russia and analyze the main directions of its activities;
- to study the system of state bodies that ensure budgetary security;
- to formulate ways to increase the efficiency of interaction between state bodies and institutions that ensure the budgetary security of the state.
The relevance of the chosen topic is also emphasized by the fact that the national security of the state, as a guarantee of the country's independence, the conditions of stability and efficiency of the life of society, are characterized, first of all, by the state of its economy and protection from threats to budgetary security. In recent years, issues of budgetary security in Russia have been in the focus of attention of both the authorities and science. At the same time, they were studied mainly by economic science, while the huge epistemological potential of jurisprudence was not fully utilized. Consideration of problems of budgetary security of financial science will reveal new aspects and aspects of improving financial policy, the state-legal mechanism for ensuring financial security, its institutions and tools.
1. The concept of budgetary security in the Nazi systemglobal security economics
1.1 History and concept of budget security
The term “budgetary security” is relatively young by historical standards of economic theory. According to Robber's dictionary, the term "security" began to be used in 1190 G ... and meant a calm state of mind of a person who considered himself protected from any danger. However, for several centuries it was practically not used. Only in the XVII - Xviii cc ... practically in all countries the point of view has been established that the state has as its main goal the general welfare and security. The most widespread interpretation of security is received as a state, a situation of calmness that appears as a result of the absence of real danger (both physical and moral), as well as material, economic, political conditions, relevant bodies and organizations that contribute to the creation of this situation. From this definition it is clear that "safety" as a scientific category was at that time at the stage of its inception.
It is safe to say that the concept of "security" owes its approval as a scientific category to XX v ... and this is due to the numerous crisis situations in the national and world economies.
Budget security - a concept that includes a set of measures, methods and means to protect the economic interests of the state at the macro level, corporate structures, financial activities of business entities at the micro level. At the macro level, budgetary security is the ability of the state in peacetime and in emergency situations to adequately respond to internal and external negative financial impacts. Fiscal security reflects the state and readiness of the financial system of the state for timely and reliable financial support of economic needs in amounts sufficient to maintain the required level of economic and military security of the country. Budgetary security is achieved by activities in the financial sector and in related areas: monetary, economic, social, international financial, etc. Therefore, the concept and strategy of budgetary security should be reflected in the concept and state strategy of economic security, in economic, budgetary and monetary policy, etc. The budgetary security strategy should also ensure the achievement of the main goals of national security. The main goals and objectives of ensuring budgetary security of both the state and the company: determination of factors affecting financial and production activities, their formalization; building a system of restrictions to eliminate unintentional and deliberate impact. The creation of a budget security system is a heuristic process that consists in solving multi-criteria problems that require the participation of highly professional specialists in various fields.
For companies, the development of a budget security strategy is part of a development strategy through which its leaders solve two of the most important tasks that constitute a trade secret:
1) development of new and (or) modernization of existing methods of promoting products and services in the commodity and financial markets, allowing it to optimize the flow and distribution of cash and equivalent funds, taking into account the balanced distribution of various kinds of risks and methods of covering them, the search for an optimal corporate capital structure ;
2) building financial management in a market environment characterized by a high degree of uncertainty and increased risk. The most important aspect in solving the problem of ensuring the financial security of a company is building the optimal structure of its capital based on generally accepted ratios, which allows optimizing the company's debt management and methods of attracting additional funds in the financial market.
The main problem in the implementation of the concept of the company's budgetary security is the lack of approved and standardized methods of covering various kinds of risks, as well as the formalization and description of the structure of the risks themselves.
The stability of the financial system of the state is the most important criterion for budgetary security. Fiscal security characterizes the way the financial system of the state functions, which is aimed at balanced economic growth in various sectors of the national economy, but stable in relation to internal and external changes in the parameters of the financial system. At the same time, the main attention is paid to the distribution of financial flows between sectors of the economy, the dynamics of public debt, informational assessment of budgets, and capital accounting abroad.
The more the state has the ability to control the financial space within the borders of the state in the context of the development of foreign economic relations and the more developed the institutional system that provides control and regulatory functions of the state at various levels, the more sovereign the prerogatives of the state.
Fiscal security is considered as the implementation of an independent financial and economic policy in accordance with national interests, aimed at ensuring the country's economic growth and creating an effective system of state regulation that contributes to the functioning of not only the elements of the financial system of the state, but also the links of the economic system interconnected with it.
The duty of government institutions to create mechanisms to protect national economic interests and resist the influence of internal and external threats to the economic development of our state should be enshrined in legislation. Only then, through the system of budgetary security, the financial interests of Russia in the international arena (in the global economy) and the vital interests of its citizens (reduction of the level of poverty in the country) will be realized through legal means.
In this regard, first of all, it seems necessary to develop an appropriate regulatory and legal framework, where, among other things, internal and external threats should be identified, as well as criteria on the basis of which the actions of participants in the budgetary process can be recognized as damaging the budgetary security of the Russian Federation.
In other words, it is necessary to determine the criteria for judging the compliance of certain state bodies, as well as non-state economic entities, with the requirements of the budgetary security of the Russian Federation. The Accounts Chamber of the Russian Federation will assess compliance with these criteria and prepare appropriate reports to parliament (as well as bring information to the general public).
At the same time, principles for disclosing information in the reporting of state bodies (reporting on the conduct of financial and economic activities, reporting on the use of state financial resources, borrowed resources of international organizations etc. ), based on the requirements for ensuring the budgetary security of the Russian Federation. At the same time, the Accounts Chamber of the Russian Federation will also express its reasoned professional opinion on the materiality of the submitted reports for assessing the provision of financial security (as well as for monitoring the observance of the financial interests of the Russian Federation).
In addition, an information system should be created for comprehensive and objective monitoring of the progress of the budget process, including the identification and forecasting of internal and external threats to the budgetary security of the Russian Federation. Based on the information received, a set of operational and long-term measures should be developed to counter negative factors, as well as to prevent and overcome possible negative consequences of threats.
One of the most important areas of control over ensuring the budgetary security of the Russian Federation in the course of the budgetary process is interbudgetary relations in the Russian Federation. Indeed, hardly anyone will doubt that competent regulation of interbudgetary relations in the country plays a special role in ensuring financial security. So, here at least there should be:
1) developed and implemented mechanisms for regulating interbudgetary relations:
· Preventing the granting of unreasonable privileges in the expenditure powers of the authorities and administration of all levels and providing real mechanisms of their responsibility for the fulfillment of their financial obligations;
· Excluding unjustified provision of financial assistance to the regions in order to equalize their budgetary provision;
· Excluding the discrepancy between the delineation of expenditure obligations between different levels of the budget system to the consolidation of revenue sources and tax powers for them;
· Including the strengthening of the control functions of the federal authorities in combination with the provision of financial assistance to the regions;
· Providing « NS transparency » inter-budgetary settlements and various kinds of compensations for public control;
2) clear and justified criteria for equalizing the budgetary provision of regions, as well as criteria for budgetary efficiency (in this case, efficiency can be determined by the ratio of income and expenses, the ratio of budgetary investments and their results, etc.);
3) routes and rhythm of budget flows have been optimized (in order to minimize the change in the direction of budget flows on the way to end consumers).
Especially high qualifications will be required to develop issues of budget security of the state and to carry out appropriate control measures.
It should also be added that the controllers will have to deal with the very formulation of the problem and the development of the concept of ensuring the budgetary security of the Russian Federation. Therefore, it is quite obvious that for the competent high-quality performance of all these tasks, personnel will be required whose qualifications are at least higher than those controlled by employees of other state structures.
Thus, if we try to formulate the concept of "budgetary security of Russia", then it could look like this:
The budgetary security of Russia is an integral part of the country's economic security, based on the independence, efficiency and competitiveness of the financial and credit sphere of Russia, expressed through a system of criteria and indicators of its state, characterizing the balance of finances, sufficient liquidity of assets and the availability of the necessary monetary, foreign exchange, gold, etc. etc. reserves.
In turn, "ensuring the budgetary security of the Russian Federation" will look like this:
Ensuring the budgetary security of the Russian Federation is the activity of the state and the entire society aimed at implementing the national idea, at protecting national values and national interests by maintaining financial stability, expressed by the balance of finances, sufficient liquidity of assets and the availability of the necessary monetary, foreign exchange, gold, etc. ... reserves.
1.2 Regulatorylegal framework for budget security
budgetary security security legal
The current state of the legal framework for ensuring the budgetary security of the Russian Federation can be characterized as formed, but requiring further improvement.
The development of the legal framework for ensuring budgetary security should take place on the basis and within the framework of the domestic strategy of budgetary security and rely on comprehensive legal, financial and economic monitoring in the country and the world.
Several levels should be distinguished in the legal framework for ensuring the budgetary security of the Russian Federation.
First of all, it is the Constitution of the Russian Federation (Articles 71, 72, 106, 124, etc.), which established not only the system of state bodies ensuring the budgetary security of the country, but also a number of their powers and relations of interaction with each other.
No less significant is the "layer" of federal constitutional laws and federal laws. This subsystem of legal framework, in turn, should be divided into four groups. The first includes federal laws regulating the functioning of economic entities and the financial system of the state as a whole. The second group is formed by federal laws governing the organization, activities and powers of state bodies and institutions that ensure budgetary security. The third group consists of laws that directly regulate the issues of organizing budget security. The fourth group includes laws that establish responsibility for violation (non-implementation) of legislation (in the broadest sense) in the field of ensuring the budgetary security of the Russian Federation. Examples of these legal acts are: the Budget Code of the Russian Federation, the Federal Law "On the Federal Budget", which is adopted for a different planning period, the Federal Law "On the Budget of the Russian Federation", the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)", etc.
Particularly noteworthy are the Decrees of the President of the Russian Federation, which define the Concept of National Security of Russia, the Strategy of Economic Security, the Concept of the National Strategy for Combating Money Laundering and Financing of Terrorism, the system and structure of bodies ensuring the budgetary security of the Russian Federation and a number of other issues. These include the Decree of the President of the Russian Federation "On the system and structure of federal executive bodies", "On some issues of financial policy", "On the formation of republican budgets of the Russian Federation."
They are closely related to the acts of the Government of the Russian Federation, which determined the procedure for the organization, activities and powers of the system of state bodies that ensure budgetary security in our country (“On the introduction of new systems of remuneration for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and subdivisions of federal executive bodies, in which the law provides for military and equivalent service, the remuneration of which is currently carried out on the basis of the Unified wage scale for employees of federal state institutions "," On the federal budget for 2010 and for the planned the period of 2011 and 2012 "," On measures to improve the effectiveness of budget expenditures ").
Significant are the acts of the federal executive bodies, adopted on the basis of and in pursuance of the legislation of the Russian Federation on ensuring the budgetary security of Russia (letter from the Ministry of Finance "Methodological instructions on the federal budget for the planning period").
The specific role of acts of other state bodies and institutions that ensure the budgetary security of Russia is great, where a special place is occupied by acts of the Central Bank of the Russian Federation ("On the additional transfer of a part of the profits of the Central Bank of the Russian Federation to the federal budget", "On the general principles of organizing local self-government in the Russian Federation").
International treaties and agreements of the Russian Federation are an important source of budgetary security. The bulk of the norms contained in international legal acts are formulated in such a way that they cannot be applied directly to regulate relations in this area.
As a result of considering the regulatory legal acts governing the issues of ensuring budgetary security in the Russian Federation, we come to the conclusion that, in general, the legal framework has been formed, but its current state requires further improvement, and the development of the legal framework for ensuring budgetary security in Russia should be based on and within the framework of the domestic strategy of budgetary security and rely on comprehensive legal, financial and economic monitoring in the country and in the world.
1.3 Organ system I providebudgetary security in the Russian Federation
The budgetary security of the state is the main condition for its ability to carry out an independent financial and economic policy in accordance with its national interests. In general, the budgetary security of the state consists in the ability of its bodies to:
Ensure the constancy of the economic development of the state; ensure the stability of the payment and settlement system and the main financial and economic parameters;
Prevent large-scale capital flight abroad, "capital flight" from the real sector of the economy;
Prevent conflicts between the authorities of different levels over the distribution and use of resources of the national budgetary system; it is most optimal for the country's economy to attract and use
Prevent crimes and administrative offenses in financial legal relations.
All of the above can also be presented as separate tasks that must be resolved by the apparatus of state power and administration in order to ensure the safe and effective functioning of not only the elements of the financial organization of the state, but also all the components of the state structure interconnected with it.
The principle of the separation of powers, enshrined in the Constitution of the Russian Federation and in the Constitutions (Charters) of the constituent entities of the Federation, provides for control over the financial activities of executive authorities by the President and representative authorities. Such control is carried out, first of all, when considering and approving projects of the federal and lower-level budgets, state and local extra-budgetary funds, as well as when approving reports on their implementation.
To carry out financial control on the part of representative bodies, special structures have been created: committees and commissions of the Federation Council and the State Duma, the Accounts Chamber of the Russian Federation.
The beginning of such control was laid by the creation in 1992 of the Control and Budget Committee under the Supreme Soviet of the Russian Federation as a body independent in its actions either from the Government of the Russian Federation or from the Presidential Administration. At present, the main part of its functions has been transferred to the State Duma Committee on Budget, Taxes, Banks and Finance, the corresponding subcommittees of which carry out expert and analytical work on all financial issues.
A special place in the system of financial control on the part of representative bodies belongs to the Accounts Chamber of the Russian Federation, whose activities are determined by the Federal Law of the Russian Federation. It is independent from the Government of the Russian Federation, a permanent body of state financial control, endowed with broad powers and accountable to the Federal Assembly of the Russian Federation.
The officials of the Accounts Chamber have the following tasks:
1) organization of control over the execution of the federal budget and off-budget funds;
2) preparation of proposals to eliminate detected violations and improve the budget process;
3) assessment of the efficiency and expediency of spending public funds, including those provided on a returnable basis, and the use of federal property; determination of the degree of validity of articles of the projects of the federal budget and off-budget funds;
4) financial expertise, i.e. assessment of the financial implications of the adoption of federal laws for the budget; control over the receipt and movement of budgetary funds in bank accounts;
5) regular submission of information to the Federation Council and the State Duma on the progress of the federal budget execution;
6) control over the receipt of funds into the federal budget from the privatization of state property, the sale and management of it.
The Accounts Chamber is also obliged to monitor the state of the state internal and external debt of the Russian Federation, as well as the activities of the Central Bank of Russia in servicing the state debt; the effectiveness of the use of foreign credits and loans received by the Government of the Russian Federation, as well as the provision by Russia of funds in the form of loans and on a gratuitous basis to foreign states and international organizations.
To take measures to eliminate the violations identified, compensate for the damage caused to the state and bring the perpetrators to justice, including criminal, officials guilty of violating the law and mismanagement, the Accounts Chamber sends a submission to the head of the inspected enterprise, institution or organization, which must be considered in the period specified in it. If the facts of gross violations of the law and financial discipline are revealed, causing direct damage to the state or in case of non-observance of the procedure and terms for considering the submissions of the Accounts Chamber, it has the right to issue binding instructions. In the event that the instructions are not followed, the Board of the Accounts Chamber, in agreement with the State Duma, may decide to suspend financial, payment and settlement transactions on the accounts of the audited legal entity. The order can be challenged in court.
According to the law, the activities of the Accounts Chamber are public: the results must be covered in the media.
Presidential control over finances is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues, signing federal laws; appointment and dismissal of the Minister of Finance of the Russian Federation; presenting a candidate to the State Duma for appointment to the post of Chairman of the Central Bank.
Certain functions of financial control are performed by the Control Department of the President of the Russian Federation, created by the Presidential Decree. As a structural subdivision of the Presidential Administration, it reports directly to the President, but interacts with all executive authorities. Among its functions are control over the activities of control and supervision bodies under federal executive bodies, divisions of the Presidential Administration, executive bodies of the constituent entities of the Federation; consideration of complaints and appeals of citizens and legal entities.
Executive authorities at all levels exercise financial control directly within their powers, and also direct and control the activities of their subordinate management structures, including financial ones.
On the basis of the Constitution of the Russian Federation and the Law "On the Council of Ministers - the Government of the Russian Federation", the Government of the Russian Federation controls the development and execution of the federal budget, the implementation of a unified policy in the field of finance, money and credit. The Government of the Russian Federation approved a new Regulation on the Ministry of Finance, Regulation on the Federal Treasury. Under the Government of the Russian Federation, there is a Control and Supervisory Council that performs a number of control functions in the field of finance.
The most important place in the system of financial control on the part of the executive bodies is occupied by the Ministry of Finance of the Russian Federation (Ministry of Finance), which not only develops the country's financial policy, but also directly controls its implementation. All structural divisions of the Ministry of Finance in one form or another control financial relations. First of all, the Ministry of Finance exercises financial control in the process of developing the federal budget; controls the receipt and expenditure of budgetary funds and funds of federal extra-budgetary funds; participates in currency control; controls the direction and use of public investments allocated on the basis of decisions of the Government of the Russian Federation.
An important role in the conduct of financial control is played by the methodological guidance of the organization of accounting in the country, carried out by the Ministry of Finance, as well as the attestation of audit and licensing of audit activities.
Operational financial control within the framework of the Ministry of Finance of the Russian Federation is carried out by the Control and Auditing Department (KRU) and the bodies of the Federal Treasury.
The Control and Auditing Department of the Ministry of Finance and its local bodies exercise control over budget funds at state enterprises and commercial structures that receive funds from budgets of all levels and extra-budgetary funds; check the financial activities of enterprises that are in municipal ownership, as well as the execution of estimates and the observance of financial discipline by local administrations. In addition, KRU bodies carry out inspections on the instructions of law enforcement agencies.
Treasury bodies are called upon to implement the state budgetary policy; manage the process of execution of the federal budget, while exercising strict control over the receipt, targeted and economical use of public funds. The Treasury has the following tasks:
1) control over the revenues and expenditures of the federal budget in the process of its execution;
2) control over the state of public finances in general and submission of reports on financial transactions of the Government of the Russian Federation and the state of the budget system to the highest legislative and executive authorities;
3) control, jointly with the Bank of Russia, over the state of the state internal and external debt of the Russian Federation;
4) control over state federal extra-budgetary funds and financial relations between them and the federal budget.
To ensure the budgetary security of the Russian Federation and strengthen state discipline in the field of taxation, federal tax police bodies have been created, which include the Federal Tax Police Service, its territorial and local bodies.
The Central Bank of Russia (CBR) plays a special role in implementing budgetary security. As a government body endowed with powers of authority, it organizes and controls monetary relations in the country. The CBR supervises the activities of commercial banks. For this purpose, a special unit has been created - the Banking Supervision Department, which checks the compliance of commercial banks with banking legislation and the banking standards established by the Central Bank of Russia.
The rejection of administrative-command methods of economic management increases the role of those types of financial control that are carried out without the direct participation of state control bodies, but in accordance with state laws and regulations. Non-state types of financial control include internal and audit control.
Internal financial control is carried out by the enterprise itself, by its economic services - accounting, financial department, financial management service - over the financial and economic activities of its enterprise, its branches and subsidiaries.
A new type of financial control that has emerged in the Russian Federation since the end of the 80s is audit.
The main tasks of audit control are to establish the reliability of accounting and financial statements and the compliance of financial and business transactions with regulations in force in the Russian Federation; verification of payment and settlement documents, tax declarations and other financial obligations and requirements of audited economic entities. Auditing services can provide other services: setting up and maintaining accounting records; preparation of financial statements and income declarations; analysis and forecasting of financial and economic activities; training of employees of accounting services and consulting in matters of financial and economic legislation; elaboration of recommendations received as a result of audits.
2. Problems of the budget and budgetary security in the Russian Federation
2.1 Criteria, indicators and thresholdsbudgetary security values
Within the framework of the study, the stability and long-term sustainability of budgets as integral components of Russia's financial security is of particular interest. Within the framework of this component of effective and responsible management of public finances in international practice, there are the following criteria: clear rules for assessing fiscal stability on the basis of medium and long-term forecasting of the main budget indicators; clear rules for assessing financial risks and managing them; proper management of budgetary reserves.
Threshold values of macroeconomic indicators are of great importance for budgetary security.
After all, threshold values are the most important tool for systems analysis, forecasting and socio-economic planning. They should acquire the status of quantitative parameters approved or approved at the state level, the observance of which should become an indispensable element of government economic programs.
The first important group is the threshold values of budgetary security indicators related to the production sector, its ability to function with minimal dependence on the outside world. Indicators on the total volume of production are extremely important here.
Russia, claiming to be a great power, must have an appropriate volume of production. In this regard, the following threshold values were adopted: the gross domestic product as a whole in the amount of 75% of the average for the G8 countries, per capita - 50%, and 100% - of the world average GDP.
It should be recognized that the actual figures in Russia are currently significantly below these thresholds. The size of GDP as a whole is now about 60% of the average for the G8 countries. And per capita - about 20%, as well as 25% of the world average. In terms of GDP as a whole, Russia dropped into the second ten most developed countries in the world. The USA, China, Japan, Germany, France, Great Britain, Italy, Canada, India, Brazil and Indonesia are in the lead. In terms of GDP per capita, Russia ranked 59th in the world.
With such production volumes, Russia's national interest in maintaining its role as a great power is clearly under threat. Therefore, it is now extremely important to reorient economic policy towards achieving a substantial increase in production.
The second important group is the threshold values of the indicators of the living standards of the population. Three indicators are of key importance in assessing the social status of the people: the proportion of the population with incomes below the subsistence level, the ratio of the incomes of the 10% richest and 10% of the poorest population, and the ratio of the average per capita income to the minimum subsistence level.
In this area, the following threshold values were preliminarily determined: the share in the population of citizens with incomes below the subsistence minimum - 7%, life expectancy - 70 years, the gap between the incomes of 10% of the highest income groups and 10% of the lowest income groups of the population - 8 times.
The actual values of these indicators in 2008: the share of citizens with incomes below the subsistence level - 30%, life expectancy - 60 years, the gap between the incomes of 20% of the highest income groups and 15% of the lowest income groups of the population - 14 times. The figures show a significant excess of the actual data over the established ones. From the above, it can be seen that the approach to quantitative indicators of threshold values is slowly progressing, although here the requirements for budgetary security are less stringent. They do not require a complete overcoming of poverty, but only bringing the share of the population with incomes below the subsistence level to the maximum permissible value of 7%.
The share of the population below the subsistence minimum has decreased from 30% to 21% in 2007 as compared to the beginning of the 1990s.The forecast of the country's socio-economic development has determined a very slow decline in the share of the population with incomes below the subsistence minimum - from 30% in 2006 to 25% in 2008. If this indicator continues to change at the same rate after 2010, then in 2011 it will amount to 13-14%, which is a very high level of poverty.
There is a lot of controversy in the course of preliminary determination of thresholds for budget security indicators over the unemployment rate. For this indicator, a threshold value of 5% was adopted, while the actual value in 2008 was slightly more than 9%. Thus, Russia is in the danger zone here too.
The third, most extensive group is the threshold values of indicators of financial condition. Here the indicator taken as the initial one for the calculation is the GDP value. Gross Domestic Product (GDP), which is an expression of the total volume of final goods and services produced in the territory of a country, regardless of the nationality of enterprises operating there in a certain period of time. Accounting for final products provides for the elimination of repeated counting of raw materials, semi-finished products, other materials, fuel, electricity and services used in the process of its production. It also uses the gross national product (GNP) indicator, which reflects the volume of production controlled by corporations (manufacturers) and individuals of a given nationality.
For this group, many threshold values are determined, in particular, the most important of them:
1. the volume of domestic debt as a percentage of GDP - 30%;
2. the volume of external debt as a percentage of GDP - 25%;
3. budget deficit as a percentage of GDP - up to 5%;
4. the volume of foreign currency in cash to the volume of cash rubles - 25%;
5. money supply as a percentage of GDP - 50%.
The actual parameters for these indicators in 2008 were:
1. the volume of domestic debt - about 25%;
2. the volume of external debt - about 30%;
3. budget deficit - less than 5%;
4. the volume of foreign currency in cash to the volume of cash rubles is more than 100%;
5. money supply - 14%.
Thus, there are a number of parameters according to which the actual values do not go beyond the threshold values, these are, first of all, the size of the domestic debt and the budget deficit.
It is also necessary to consider the threshold value of such an indicator as the monetization of the economy, which currently represents the greatest threat to the budgetary security of Russia, since it is extremely low. This is an important indicator in the financial sector, expressed as a percentage of the money supply to GDP; this level should be determined by the ruble supply.
Thus, we can conclude that macroeconomic indicators are the most significant, since they determine the degree of the country's budgetary security, the level of its well-being, and the state of the national economy.
It is also important to emphasize that the highest degree of budgetary security is achieved provided that the entire complex of general macroeconomic indicators is within the acceptable limits of their threshold values, and the threshold values of one indicator are achieved without prejudice to others.
The current stage of development of the Russian economy and the world economy as a whole is characterized by an increasing role of finance and an increase in their influence on economic processes. The competitiveness of the budgetary system is a determining factor in the country's economic development. At the same time, the competitiveness of the financial system is closely related to the level of its security, which is determined by quantitative and qualitative indicators - indicators of budgetary security.
The need to develop a system of indicators of budgetary security is confirmed by the fact that in Russia and in the world as a whole, this problem has been dealt with since the 90s. However, the analysis made it possible to reveal that there is no single methodology for the development and definition of a system of indicators of budgetary security. In the context of financial globalization, it is not possible to fully ensure a certain budgetary security of national states and the national world economy as a whole.
This is also evidenced by the financial crisis that occurred at the beginning, the source of which was the United States, and due to systemic interconnections in the global financial system, the crisis has spread to all major world financial markets. Therefore, the problem of developing a system of indicators of budgetary security should be given priority attention, especially since the necessary minimum steps in this direction have already been taken.
Thus, the IMF Executive Council has developed basic and stimulating indicators, which are the basis for the development of a system of indicators of fiscal security of any nation state. In addition, an Indicator Compilation Program and Guidelines have been developed, establishing the conceptual framework required for the compilation of indicators. Moreover, the main ones are mandatory, and additional ones can be applied by countries as needed, since, despite the general trends of national states involved in the process of financial globalization, there are significant differences between national financial systems, which is confirmed by a study by the World Bank. However, the disadvantage inherent in the available scientific foreign and domestic literature is that the proposed indicators by various authors reflect the state of the banking, currency and financial market spheres. At the same time, indicators characterizing the state of the fiscal sphere are used insignificantly and in a rather chaotic manner. However, it is the fiscal sphere that permeates and integrates the provision of all aspects of the life of the state, society and each individual. If there is a system of indicators of budgetary security, which will allow assessing the level of threats to financial security, tracing and analyzing their dynamics, as well as conducting a comprehensive monitoring of its state, it is possible to timely not only take a set of measures to help eliminate and prevent existing threats, but also generally identify additional reserves for achieving sustainable economic growth.
Thus, the development of a system of criteria, indicators and threshold values of budgetary security is necessary not only to ensure the financial security of Russia, but also in order to achieve the country's economic growth in the process of financial globalization.
The state budget is the leading link in the country's financial system. The budgetary structure of any country is determined by the form of the state and legal structure of the state. The state structure is an element of the form of the state. The territory of each state is divided into components that determine its internal structure and territorial structure. Within the framework of the territorial structure of the state, a certain system of territorial units is formed that make up the state, a system of state relations between the state as a whole and these territorial units, the nature of which depends on the legal status of both the state as a whole and each of its territorial units. This kind of organization of the territory of the state is usually called a form of state structure.
The budgetary structure of the Russian Federation is based on the principle of federalism and contains the following features:
Includes a set of all budget levels existing in the state (i.e. the budget system) with the normative consolidation of the principles of construction;
Reflects the internal organization and interaction of all elements of the budget system.
The federal structure of the Russian Federation assumes the coexistence of three levels of government and, as a consequence, the creation of three separate financial funds - budgets, to ensure their activities. Any budget is the financial basis for the activities of the relevant state authorities or local self-government.
The Budget Code of the Russian Federation defines the budget as a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local self-government.
The set of budgets of all levels of the budgetary system for the corresponding year is the consolidated budget of the Russian Federation.
The totality of budgets forms the budgetary system of the state. The budgetary system is a combination of the federal budget, regional budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by legal norms.
The structure of the budgetary system of the Russian Federation consists of the following levels:
1) the federal budget and the budgets of state extra-budgetary funds;
2) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;
3) local budgets, including: budgets of municipal districts, budgets of urban districts, budgets of intracity municipal transformations of federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.
The federal budget is included in the first level of the budgetary system of the Russian Federation. This is the main financial plan of the state, approved by the Federal Assembly in the form of a federal law. It is the federal budget that is the main instrument for the redistribution of national income and GDP; through it, the financial resources necessary to regulate the country's economic development and implement social policy throughout Russia are mobilized. When drawing up the draft budget, not only data on the projected amounts of budget revenues and necessary government expenditures are taken into account, but also the need to implement the chosen economic policy.
The federal budget is a centralized federal monetary fund of the state authorities of the Russian Federation. It has a regulatory effect on all links of the financial system of society: public finance, enterprise finance and the finance of citizens, as well as the credit sphere.
In the Russian Federation, as in most other countries, the budget is prepared for the financial year that starts on January 1 and ends on December 31. A special place in the context of the realization of the constitutional rights of citizens to pensions, social insurance, health care and medical care belongs to the state off-budget funds of the Russian Federation as a specific economic form of formation and spending of the fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation. State extra-budgetary funds are in federal ownership, their funds are not included in the budgets of all levels and are not subject to withdrawal.
The income of these funds is formed from mandatory payments established by the legislation of the Russian Federation (unified social tax); voluntary contributions from legal entities and individuals, as well as other income approved by law. Funds are spent exclusively for the purposes determined by the legislation, based on the budgets of the respective funds, approved by federal laws and laws of the constituent entities of the Russian Federation. The execution of the budgets of these funds is entrusted to the bodies of the federal treasury.
An important place in the federal budget system is occupied by targeted budget funds, which are a fund of funds formed in accordance with the current legislation as part of the budget, at the expense of earmarked income or in the order of earmarked deductions from specific types of income used according to a separate estimate. The funds of these funds cannot be used for purposes that do not correspond to the purpose of the funds.
2.2 The main problems of the budget in the Russian Federation
The development of democratic principles in the state structure and administration, taking place in recent years in Russia, has made local self-government bodies an obligatory component of the state administration system, endowed by the people with administrative and financial and budgetary rights. The role of territorial finances in the national financial system has sharply increased and continues to grow. Accordingly, the role of local budgets is also increasing. The value of local finances is growing in many countries: they are becoming the prevailing part of the financial resources of the state.
But this is where many problems arise. How to implement a fair distribution of income and expenses between the budgets of different levels? How to prioritize the goals of budgetary regulation carried out at one of the levels? And most importantly, how to achieve the same direction of the budgetary policy at all levels?
One of the main characteristics of a federal state is the conformity of the basic directions of economic policy, both in the actions of the federal government and in the actions of the governments of the subjects of the Federation. In other words, if, for example, the actions of the center are aimed at reducing government spending, then the entire regional policy should be aimed at stimulating spending cuts at the level of federal subjects. But to achieve such a balance, especially in the Russian crisis conditions, is more than an easy task. It is necessary to find the only true compromise between truly market federal tendencies and the desire for centralization in a deep crisis. Nevertheless, it is precisely in the formation of new interbudgetary relations based on the principles of budgetary federalism that is the key to the success of the reforms being carried out; this is precisely the most important condition for creating a truly market-based budgetary structure in Russia.
An important problem in the development of the budgetary structure of the Russian Federation is the revision of the existing relations between the budgets of different levels. As a federal state with a three-tier budgetary system, the problem of building a budgetary structure based on the principles of budgetary federalism is extremely urgent for Russia, which is understood as a system of fiscal relations between authorities and administrations of various levels at all stages of the budgetary process, based on the following basic principles:
1. Independence of budgets of different levels (assigning to each level of government and management their own sources of income, the right to independently determine the directions of their spending, the inadmissibility of withdrawal of additional income and unused or additionally received funds to higher budgets, the right to compensation for expenses arising from decisions made higher authorities and administration, the right to provide tax and other benefits only at the expense of their own income, etc.);
2. Legislative delineation of budgetary responsibility and expenditure powers between federal, regional and local authorities and administration;
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Regional Economy: Problems and Development Prospects
UDC 336.14 (470.12)
T.V. Uskova, S.S. Kopasova
REGIONAL BUDGETARY SECURITY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
The article is a continuation of a series of studies devoted to the problems of sustainable development of regional socio-economic systems. The theoretical and methodological aspects of budgetary provision and security of the region are revealed. The main results of the analysis of the budgetary security of the constituent entities of the Northwestern Federal District in the period from 2004 to 2006 are presented. West of Russia.
Sustainable development, budgetary and financial security, budgetary security, internal and external threats, regional development.
One of the most important conceptual aspects of sustainable development of regional socio-economic systems is the growth of opportunities to meet the needs of not only modern, but also many subsequent generations.
In practice, the principles of sustainable development of territories are implemented if a solid socio-economic mechanism is created that ensures a long-term balance between nature and society, between the standard of living and its quality, that is, when not only the level of real consumption increases or remains, but also takes place
availability, as well as high quality of functioning of education systems, health care, employment, social protection of the population, etc.
All this, in turn, can be done by activating the internal financial sources of the region, which, first of all, include:
> budgetary funds;
> extrabudgetary funds;
> funds of credit and banking institutions;
> funds of insurance organizations;
> funds of business entities (enterprises and organizations);
> monetary funds of the population.
USKOVA Tamara Vitalievna Candidate of Economic Sciences, Deputy. director - head. Department of VSCC TsEMI RAS
KOPASOVA Svetlana Sergeevna Post-graduate student of VSCC CEMI RAS
Table 1. Indicators of the sustainability of territorial economic systems
(according to the method of the Kola Scientific Center of the Russian Academy of Sciences)
Indicator Threshold values of stability
Growth rate of gross regional product ",% 2-4
The volume of investments in fixed assets to GRP,% 4-6
Budgetary provision (to per capita income), shares 0.2-0.3
Budgetary sufficiency,% 90-100
Coefficient of foreign exchange coverage of imports 0.9-1.1
Average per capita income of the population (to the minimum consumer budget), shares 1.8-2.2
Share of savings in total income of the population,% 9-10
Unemployment rate,% 4-6
* The growth rate of the gross regional product is given without taking into account inflation.
It is obvious that the leading role in this process belongs to budgetary resources. The consolidated territorial budget accumulates the bulk of the region's revenues and, thus, acts as the main source of investment in the socio-economic development of any constituent entity of the Russian Federation.
Moreover, certain budgetary indicators (including budgetary provision1) are singled out by domestic researchers as
the most important factors of sustainable development of regional socio-economic systems (tab. 1).
Budgetary security is also of great importance for the sustainable socio-economic development of individual regions and the country as a whole. It, in turn, includes an indicator of budgetary security and is not only the main condition for the ability of a constituent entity of the Federation to carry out independent financial
1 The budgetary provision of a region is its ability to provide funding through the budgets of all levels of the full range of powers assigned to the relevant state authorities and local self-government bodies to fulfill the rights of citizens guaranteed by the Constitution of the Russian Federation.
politics, but also an integral part of national security (Fig. 1).
By the budgetary security of the region, we mean the ability of public authorities and local self-government to provide funding through the budgets of all levels of the full range of powers assigned to them to implement the powers guaranteed by the Constitution of the Russian Federation
For an integral assessment of the security level of regional budgetary systems of the subjects of the North-West Federal District, we will use the methodology proposed by experts in the course of the implementation of the IBRD project "Reforming regional finances" (Table 3).
rights of citizens in the long term in the context of the destabilizing impact of various factors of an accidental and deliberate nature (threats).
The study made it possible to identify a number of threats to the financial and budgetary security of the region, which are of a different nature, and in this regard are subdivided into “external” and “internal” (Table 2).
Direction Weight
1. State of the consolidated budget (Px) 0.3
2. The state of interbudgetary relations (P2) 0.2
3. The state of debt burden (Р3) 0.4
4. State of the tax base (P4) 0.1
Table 2. Threats to the financial and budgetary security of Russian regions
External threats
1. Changes in the conjuncture of world prices and conditions of foreign trade.
2. Changes in budgetary, tax, customs legislation at the federal level.
3. Administrative and economic reforms carried out in the country, incl. reform of local government.
4. Changes in the state pricing policy and tariffs of natural monopolies.
5. Reforming the management system of a number of the largest domestic companies.
6. Sharp fluctuations in the ruble exchange rate.
7. Growth in financial debt, increased dependence on foreign loans; excess of external debt of the critical
level acceptable for a sovereign state .___________________________________________________________________________
Internal threats
1. Unevenness of the socio-economic development of the constituent entities of the Federation:
■ objectively existing differences in the level of socio-economic development of regions, and, consequently, the presence of depressed, economically backward territories;
■ violation of production and technological ties between enterprises in the regions;
■ an increase in the gap between the constituent entities of the Russian Federation in the level of production of national income per capita .______________
2. Ineffective, deformed structure of the regional economy:
Resource-based orientation of the economy of most regions, a high level of its monopolization;
* low competitiveness of most types of products of regional enterprises;
* degradation of production, scientific and technical, personnel potential;
Decline in production and loss of domestic and foreign markets for high technology products;
■ weak security of local producers;
■ a sharp strengthening of the positions of foreign manufacturers in the domestic market;
■ high external and internal debt .________________________________________________________________________________
3. Property differentiation of the population of the regions;
* stratification of society, an increase in the proportion of the poor;
Rising unemployment;
■ delays in payment of wages;
■ suspension of the activities of enterprises.
4. Lack of effective investment policy in the regions:
■ low investment activity;
■ decline in the investment "image" of the regions.
The overall (integral) assessment of the security level of the regional budget system was determined by the formula:
G where I is an integral assessment of the security of the budgetary system of the region;
R: - weight of the direction;
summary score obtained in each of the areas.
The study showed that in 2000 - 2006. the economy of most
The state of the district's regions developed rapidly due to an increase in the level of utilization of production capacities, high export prices for energy resources, as well as an increase in domestic consumption (Table 4).
At the same time, economic growth contributed to an increase in the revenue base of the consolidated territorial budgets (Table 5), and, therefore, to a fairly stable development of the regional budget systems of the district.
Table 4. Gross regional product by constituent entities of the Northwestern Federal District in 2000 - 2006, million rubles.
St. Petersburg 188 243 251 654.4 336 692.3 409 638.5 542 359.2 666 392.8 811704 4.3
Leningrad Region 56,001.9 75858.6 94 747 121 222.3 166 445 205 416.9 265 404.8 4.7
Komi Republic 59 473.1 78 276.5 86 019.4 107 149 131 588 171 307.2 211 931.4 7.3
Vologda Region 69 195.5 65 425.3 80 731.9 107 544.6 161 378.6 193 966.1 207 859.2 3
Arkhangelsk Region 61 806.9 67 274.7 83 158.8 103 951.3 142 564.7 166 433.4 206 406.1 3.3
Murmansk Region 55135 57 569.3 68 445.4 80 604.1 124972 132 870.2 156222.9 2.8
Kaliningrad Region 23 290.3 32 327.2 40 120.3 46 757.7 66 552.1 81 837.6 99 889.8 4.3
Republic of Karelia 28 214.6 33 721.2 41 362.4 46 588.9 53 964.1 77 124.8 86 402.2 3.1
Novgorod Region 20 965.5 27 501 31 466.8 38 081.7 49 242.3 63 848.3 73 203.4 3.5
Pskov Region 16 178.9 19 416.9 24 098.9 29 488.4 35 816 40 582.9 49404.4 3.1
NWFD 578504.7 709025.1 886843.2 1091026.5 1474882 1,799 780.2 2168428.2 3.7
Table 5. Total revenues of the consolidated budgets of the subjects of the Northwestern Federal District in 2000 - 2006, mln. Rubles.
Region 2000 2001 2002 2003 2004 2005 2006 2006 to 2000, times
St. Petersburg 37 862.3 51 815.3 66 613.7 77 237.2 95 294 142 718.5 218098.7 5.8
Leningrad Region 9 253.6 12 491.3 16 626.4 18 095.3 22 450.6 28 147.4 37 107 4
Arkhangelsk Region 8 786 12 543.7 14 743 18 276.6 22855.5 27187.9 35112.2 3.9
Vologda Region 9536 10 649.7 13 040.8 16 850.4 24 855.7 26 376.8 32 671.2 3.4
Komi Republic 10 345.1 12 772.8 15146.8 16 340 20 436.6 24 480.2 30 067.4 2.9
Murmansk Region 6 777 7 567.4 11 086.7 12 421.6 16 124.7 17 217.5 29 138.7 4.3
Kaliningrad Region 4 418.4 5 459.9 7 782.2 9 317.5 11 236.6 15145.1 20745.9 4.7
Republic of Karelia 5 483.8 6150.2 7 767.2 8 489.3 10478.7 13 816.8 15 601.9 2.8
Novgorod Region 3 325.3 4 067.6 4 778.7 5 949.1 7 463.5 11 132.9 12 056.5 3.6
Pskov Region 3 232.6 4 511 6 439.1 7 051.9 7 808.1 9164.6 11104.3 3.4
NWFD 99023.9 128028.9 164024.6 190028.9 239004 315387.7 441 703.8 4.5
First, the per capita provision of regional finances during 2004-2006. steadily increased (tab. c).
However, in 2006, the highest growth rates of budgetary provision per capita were noted in
St. Petersburg (2.3 times the level of 2004) and the Kaliningrad region (1.9 times), the smallest - in the Vologda region (1.3 times).
Note that in the "donor" regions (primarily in the Vologda and Leningrad regions), there is a fact that
Table 6. Budgetary provision of the subjects of the Northwestern Federal District in 2004 - 2006, (thousand rubles per capita)
Region 2004 2005 2006 2006 to 2004, times
St. Petersburg 20.7 31.3 47.7 2.3
Murmansk region 18.5 19.9 34 1.8
Komi Republic 20.5 24.9 30.8 1.5
Arkhangelsk region 17.5 21 27.4 1.6
Vologda region 19.9 21.4 26.6 1.3
Leningrad Region 13.6 17.1 22.6 1.7
Kaliningrad region 11.9 16.1 22.1 1.9
Republic of Karelia 14.9 19.8 21.9 1.5
Novgorod region 11.1 16.7 18.3 1.6
Pskov Region 10.6 12.6 15.6 1.5
high values of budgetary security. Consequently, financial "donors", having reached a certain level of this indicator, become simply not interested in further increasing budget revenues.
The data on the high concentration of financial resources at the federal level are also confirmed by other researchers: the federal budget accumulates during the initial placement of the income base up to 60 - 65% of the country's budgetary resources, and taking into account financial reserves, it is much more.
To bridge the gap in the budgetary provision of the regions, a complex mechanism is being formed to determine the criteria and methods for the distribution of financial assistance from the federal budget. The centralization of a significant amount of financial resources at the federal level reduces the independence of decision-making both in the regions and in the localities, does not contribute to the emergence of proper incentives for regional and local authorities to ensure the filling of budgets managed by them.
Secondly, for the interbudgetary relations of the subjects of the Northwestern Federal District in the period from 2004 to 2006, there was a pronounced tendency towards an increase in transfers to municipalities (Fig. 2).
Figure 2. The share of interbudgetary transfers to municipalities in the total expenditures of the consolidated budgets of the NWFD regions in 2004 - 2006,%
If in 2004 an average of 24% of regional budget funds were spent on providing financial assistance to municipalities, then in 2006 interbudgetary transfers in the form of grants, subventions and subsidies increased to 34%. This is mainly due to the entry into force of the Federal Law No. 131-FE "On the General Principles of Organization of Local Self-Government in the Russian Federation."
In addition, there is a significant differentiation among municipalities in terms of the level of budgetary provision. Interregional differences between the maximum and minimum values of budgetary provision amounted to 3.2 times. In 14 out of 26 municipal districts of the Vologda Oblast, their own incomes were below average (Fig. 3).
Kaduisky Belozersky Gryazovetsky Totemsky Babaevsky Sheksninsky Cherepovetsky Kirillovsky Sokolsky Velikoustyugsky Nkzhsei Vytegorsky Chagodosche a certain Vologda Syamzhensky Mezhdurechensky Ust-Kubinsky Vashki certain Vozhegodsky Tarnogsky Kharovsky Ust-Kubinsky Vashki a certain Vozhegodsky Tarnogsky Kharovsky Ust-Kubinsky Ust-Kubinsky Voshegodsky Tarnogsky Kharovsky Bichmuzhensky Verkhovsky Gorodets
□ Own income
■ Income including subsidies
Figure 3. Budget revenues of the municipal districts of the Vologda Oblast in 2006
(thousand rubles per capita)
At the settlement level, the situation is even more critical. In 2006, in a number of rural settlements of the region, subsidies amounted to 75 - 80%.
The situation is similar in Russia as a whole: more than half of the country's rural settlements are highly subsidized, for which the share of subsidies, as well as tax revenues transferred according to differentiated rates instead of subsidies, in the total volume of budget revenues ranges from 50 to 100% (tab. 7).
Thirdly, as regards the state debt, during the period under study in half of the subjects of the Northwestern Federal District, it tended to decline (Table 8).
Fourth, in 2004-2006. in the regions of the Northwestern Federal District, there was a consistent decrease in arrears on taxes and fees (tab. 9). Moreover, the Republic of Komi and the Novgorod Region have achieved the greatest success in reducing the share of arrears in tax revenues of the consolidated budget.
Table 7. Degree of subsidized ™ of local budgets in the Russian Federation in 2006,%
Grant degree ™ The share of municipalities by subsidy degree ™
Municipal districts Urban districts Urban settlements Rural settlements
Up to 5 10.6 21.6 12 13.1
5 to 10 4.1 12.7 10 4.8
10 to 20 13.9 25.9 13.7 5
20 to 50 43.4 31.1 36 20.2
50 to 100 27.9 8.7 28.3 56.9
Source: Monitoring data of the RF Ministry of Finance.
Table 8. Dynamics of public debt in a number of subjects of the Northwestern Federal District in 2004-2006.
Region Amount of debt, mln. Rub. % To own income Debt volume, mln. Rub. % To own income Debt volume, mln. Rub. % To own income
2004 2005 2006
Pskov Region 1602 28.9 1 404 24.1 622 8.3
Vologda Region 1246 5.2 1098.6 4.4 1150.5 3.7
Arkhangelsk Region 2 305 12.1 2117 10.0 2100 6.8
Leningrad Region 3,540 16.1 4,470 17.5 2,700 7.9
St. Petersburg 12,094 12.2 8821 6.6 6957 3.4
Table 9. Arrears on taxes and levies in the consolidated budgets of the regions of the Northwestern Federal District in 2004-2006.
Region Amount of arrears, million rubles As% of tax revenues Amount of arrears, mln. Rub. As% of tax revenues Amount of arrears, mln. Rub. In% to tax revenues
2004 2005 2006
Komi Republic 258.2 1.4 242.9 1.2 179.2 0.7
Novgorod Region 129.1 2.4 202.7 2.5 154.9 1.8
St. Petersburg 2 761.5 3.9 4 687 5.1 3 691 2.5
Vologda Region 774 3.5 788.4 3.5 691.4 2.7
Leningrad Region 864.4 4.8 789.4 3.6 790 2.8
Pskov Region 327.5 7.3 327 6.2 230 3.6
Arkhangelsk Region 607 3.9 767 5.8 658 3.7
Kaliningrad Region 451.2 5.7 510.1 4.9 559.8 4
Republic of Karelia 773.1 11.7 705 7.3 582 5
Murmansk Region 1151.7 9.4 2977.3 22.3 1 206 5.8
So, the integral assessment of the budgetary security of the subjects of the North-West Federal District (Fig. 4) shows that:
1. During 2004 - 2006. the leading position in terms of budgetary security was occupied by the city of St. Petersburg.
2. The positive state of the budgetary system was also typical for the Vologda Oblast (however, in 2005, the region reduced the budgetary security indicators to a steady state due to
corporate income tax).
3. The Republic of Komi, Leningrad and Pskov regions demonstrated consistently high indicators of budgetary security throughout the analyzed period.
4. Due to the decline in industrial production in the Republic of Karelia and the Novgorod Region in 2006, the indicators for assessing the budgetary security of these regions decreased (as a result, they were in the last positions among the subjects of the Northwestern Federal District).
Republic of Karelia Republic of Komi Arkhangelsk region Vologda region Kaliningrad region Leningrad region Murmansk region Novgorod region Pskov region St. Petersburg
12005 In 2006
Figure 4. Integral assessment of the state of budgetary security of the subjects of the Northwestern Federal District in 2004-2006,
5. Only in one region - the Murmansk Oblast - in 2004, there was an unstable state of the budget system due to the reduction in tax payments, a sharp increase in tax arrears and a decrease in the budget's own revenues.
Summarizing the above, we note that the transition of the regions of Russia (and the North-West Federal District as well) to the model of sustainable development is seen by us, first of all, in the further increase in the level of their budgetary security, primarily by neutralizing existing threats and practical implementation at various levels of government of a number of priority measures (tabx 10).
At the present stage, an intensive process continues in Russia.
reforming the budgetary and financial system. However, the pace of the ongoing changes does not yet fully meet the requirements of the restructuring of regional budget systems; They also do not provide a significant increase in the well-being and quality of life of the population - one of the main targets of sustainable development.
In our opinion, the dominance of these goals is important to back up with an adequate technology of budget planning, which should be based on statutory standards that determine the required level of budget revenues and expenditures in the relevant areas. At the same time, priority should be given to spending on science,
Table 10. Threats to the budgetary security of the regions and the proposed measures to eliminate them
Threat: Changes in tax and budget legislation
At the federal level:
Limiting the timeframe for the adoption of federal laws that introduce significant changes in the bureaucratic and tax spheres, within six months before the end of the financial year
Compensation from the federal budget for part of the incomes of the constituent entities of the Federation that “drop out” as a result of changes in legislation
Threat: Delegation of financially unsecured spending powers to entities
Non-federal level:
Improvement of the methodology for the distribution of transfers from the Compensation Fund in order to fully financially support the transferred powers
Ufosa: High degree of economic and tax concentration
At the federal level:
Redistribution of tax and other income sources
At the regional level:
Diversification of the regional economy through the development of non-key industries, small and medium-sized businesses, services
Creation of a reserve fund to reduce the risk of volatility (volatility) of income
Threat: Growing dependence of the region on the federal budget
At the federal level:
Legislative establishment of various conditions for the implementation of the budgetary process for the regions of the country, depending on the level of their subsidies
Federal budget support for the introduction of preferential treatment for investors
At the regional level:
Increasing the role of non-tax sources of revenue for consolidated budgets
Improving the management of income from the use of state property
Organization of operational accounting of debts of business entities for taxes and fees
Threat: Differentiation of regional municipalities by the level of budgetary provision of the population
At the federal level:
Transfer of powers to administer local taxes to local governments
Development of a federal target program for training municipal personnel
At the regional level:
Revision of the norms of deductions for the main sources of income to the budgets of municipalities
Monitoring the quality of municipal budget management
Organization of control over the compliance of subsidized municipalities with the requirements introduced for them
Providing methodological and consulting assistance to local governments
Threat: Insufficient quality of budget planning
At the federal level:
Improvement of legislative and regulatory acts in the field of interaction between regional authorities and tax authorities on the formation of draft budgets for the next financial year
Consolidation of the legal framework for the creation of a system of municipal statistics in order to accurately assess the tax potential of local budgets
At the regional level:
Expansion of information equipment for local self-government bodies
More active introduction of methods of medium-term planning and program-target budgeting
Improvement of methodological tools for forecasting income and expenses of consolidated budgets
Threat: Increasing regional operating expenses due to social reform
At the federal level:
Development of a clear and transparent mechanism for assessing the financial capabilities of the regions to make new expenditure commitments
Improving legal regulation of the implementation of national projects and programs
Legal regulation of the implementation of performance-based budgeting tools and audit of the effectiveness of budget expenditures
innovation, stimulation of technological progress, education, health care, culture, social policy, that is, those expenses that can form a solid foundation for sustainable development of the country's territories.
The words of the well-known specialist in the field of regional studies, Doctor of Economics, are the best suited here. A.N. Shvetsov that at present “there is a need to change the model of centralized investment of federal budget funds in the backward economy and social sphere of the region.
new to the model of their self-development coupled with the interests of business, the necessary conditions for which the "center" can provide by implementing a system-wide regional policy aimed at creating common prerequisites favorable to the progress of regions, as well as pursuing a selective regional policy, expressed in a targeted influence on certain territories of the country , in the impact on the emerging in them specific socio-economic and environmental situations. "
LITERATURE
1. Valentey, S.D. Problems of the formation of local budgets and municipal property / S.D. Valentey, T. Ya. Khabrieva // Economic and social changes: facts, trends, forecast. - 2008. - No. 1 (1). - S. 49-57.
2. Izotova, G.S. Budgetary security of the region: methods of support / ed. O.V. Gon-charuk. - Vologda: VNKTs TsEMI RAN, 2004 .-- 145 p.
3. Modeling sustainable development as a condition for increasing the economic security of the territory / А.I. Tatarkin, D.S. Lvov, A.A. Kuklin [and others]. - Yekaterinburg: Publishing house Ural, un-that, 1999 .-- 276 p.
4. Mysin, P. Development of the functions of interbudgetary relations / P. Mysin // The Economist. - 2008. -№3.-С. 73-80.
5. Spatial aspects of the development of the region / ed. Doctor of Economics, prof. V.A. Ilyin. - Vologda: VNKTs TsEMI RAN, 2008 .-- 298 p.
6. Regions of Russia: stat. Sat. / Goskomstat of Russia. - M., 2001.
7. Regions of Russia. Socio-economic indicators. 2003: stat. Sat. / Rosstat. - M., 2003.
8. Regions of Russia. Socio-economic indicators. 2005: stat. Sat. / Rosstat. - M., 2005.
9. Regions of Russia. Socio-economic indicators. 2007: stat. Sat. / Rosstat. - M., 2007.
10. Regions of the Northwestern Federal District: stat. Sat. 2007 / Rosstat of Russia. - M., 2007.
11. Senchagov, V.K. Economic security of Russia / V.K. Senchagov. - M .: Delo, 2005 .-- 896 p.
12. Uskova, T.V. Sustainable development of the region: from conceptual foundations to practical results / T.V. Uskova, S.S. Kopasova // Economic and social changes in the region: facts, trends, forecast / VSCC CEMI RAS. - Issue. 43 .-- 2008 .-- S. 21-31.
13. Stability and economic security in the regions: trends, criteria, regulatory mechanisms / T.P. Luzin, B.C. Selin, A.V. Istomin [and others]. - Apatity, 1999 .-- 174 p.
14. Shvetsov, A.N. State regional policy: chronic problems and urgent tasks of systemic modernization / A.N. Shvetsov // Russian economic journal. -2007. - No. 11-12. - S. 20-61.
15. Data of the official website of the Federal State Statistics Service of the Russian Federation [Electronic resource]. - Access mode: http://www.gks.ru.
Relevance of the research topic. The realities of the modern policy for the development of the socio-economic stability of the regions convincingly show that an important role belongs to the process of ensuring the security of subnational budgetary systems, which are the financial basis for the activities of the subjects of the federation. The influence of the budget on regional security is due to a very significant circumstance: the budget is an incomparable fund of monetary resources with a huge investment potential. And how this potential will be used: for military, economic, financial, industrial, social, demographic, environmental, scientific purposes, or will serve the tasks of corruption and theft, inefficiency and irrationality of its consumption, in fact, determining the "budget of consumption" - all this will decisively predetermine the positivity or dispositiveness of the directions of development, will determine the stability of regional economies.
The unsatisfactory economic situation in most regions indicates that an acute problem of effective management of the territorial economy is the development of a scientifically grounded methodology for ensuring regional security by identifying the mechanisms of imbalance in budgetary processes. The preservation of the well-being of the territory, the strengthening of economic ties, the political, economic and social positions of the subject depend on its solution, since on the basis of an objectively maximized, effective and sustainable budget, a breakthrough in the development of the region is possible in order to position it among the leading subjects of the Russian Federation.
For the economic systems of a number of regions, including the Stavropol Territory, the budgetary aspect of security is doubly relevant in view of the high degree of dependence of revenues on federal budget revenues, hypersocialization of costs, aggressive financial and economic lobbying, corruption in the budgetary sphere, low tax
administration, widespread illegal optimization of taxation, ineffective management of regional property, low efficiency of budget expenditures, imbalance in the structure of income, etc.
In this regard, the relevance of the study is determined by the objective need to find ways to reduce and neutralize regional economic threats in the context of a steady trend towards expanding the areas of manifestation of a number of budget risks, as well as insufficient development of the theory and methodology for studying the mechanisms of economic security imbalance in the context of regional budgetary processes.
The degree of elaboration of the problem. A feature of scientific knowledge of the processes of ensuring the security of the region through strengthening the budgetary component is the indirectness of its consideration in modern literature, as a rule, within the framework of the general theory of economic security. In particular, to date, the methods and models of managing the elements of the budgetary system have not been fully disclosed in order to increase the stability of the territory, the problem of assessing and taking into account the specific threats in this area has not been solved, the fundamental points in defining the key categories of the theory of budget security have not been considered. The long-term lack of research on the relationship between economic security and its budgetary aspect has led to a decrease in the financial stability of the regions. Certain issues of the budgetary system and processes affecting economic security are considered in the scientific works of V.V. Kovaleva, L.A. Drobozina, L.I. Abalkina, A.I. Arkhipova, G.B. Polyaka, S.A. Sabitova, V.B. Khristenko, S. Glazieva, V.K. Senchagova, V.A. Bogomolova, G.V. Novikova, S.A. Asalieva, A.A. Gorshkova, A.M. Babich, G.A. Konstantinov, K.A. Bugaev et al. Among the studies that meet the requirement of an isolating aspect of budget security, one can single out the works of G.S. Izotova.
A characteristic feature of foreign science is the combination of economic and national security with its financial aspects. Private aspects
Fiscal sustainability is reflected in the studies of foreign economists: Alan Greenspan, AN Salman Saleh and Charles Harvie, John A. Tatom, Bruce A. Wallin, Daniel A. Smith, Robert D. Lee, Jr. and Robert C. Burns, Craig L. Johnson, Kenneth A. Kriz, Yee-Ching Lilian Chan. In general, this allows us to note the insufficiently high level of comprehensive elaboration of the problem of regional security from the point of view of identifying the mechanisms of imbalance in budgetary processes.
Compliance of the topic of the dissertation with the requirements of the passport of the specialties of the Higher Attestation Commission. The dissertation was completed within the framework of the specialty 08.00.05 - "Economics and management of the national economy: economic security" in accordance with the passport of specialties p. 11.1 "Theory of economic security (category, methodology, methods, mechanisms and tools)", p. 11.7 "Classification of threats economic security in the spheres of the economy (industrial, financial, foreign trade, etc.) ", p. 11.22" Methodology for monitoring factors threatening economic security ", and also corresponds to the specialty 08.00.10 -" Finance, money circulation and credit "p. 2.3 - "Fiscal system and budgetary policy of the state in a market economy."
Research object dissertation work is the budgetary system of the region in conjunction with economic processes.
The subject of research is a set of organizational and economic relations that develop during the formation of budgetary aspects that determine the destruction of regional economic systems.
The purpose and objectives of the study. The purpose of the dissertation research is to develop a comprehensive methodology for assessing and forecasting the economic security of a region, based on identifying the mechanisms of imbalance in regional budgetary processes.
To achieve this goal, it was necessary to solve the following tasks, which determined the logic of the dissertation research and its structure:
Specify existing principles and approaches to consideration
the essence of the budgetary aspects of economic security;
to identify and analyze the mechanisms of the formation of economic threats to regional security, taking into account the peculiarities of the budget indicators of the territory;
to form a system of safety indicators and threshold values, on their basis to obtain quantitative characteristics of the economic security of the region, substantiate and confirm their reliability;
Develop a methodological toolkit for assessing the balance of sales
budget interests and carry out a study of their dynamics on
national and subnational levels;
to propose an economic and mathematical model of the balance of budgetary interests, as a result of which it would be possible to calculate the maximum load of ineffective expenditures on regional budget systems;
Present a regional strategy for ensuring budgetary security,
which would positively manage the sustainability of subnational
economic systems.
Theoretical and methodological basis of the research. The theoretical and methodological basis of the dissertation research was the works of modern domestic and foreign scientists devoted to the analysis of this problem, as well as legislative and regulatory acts of the Russian Federation regulating the budgetary and economic activities of the regions. In the course of the study, general scientific methods (comparative, systemic and structural-functional, methods of analogy and generalization), formal logical (analysis, synthesis) and private scientific methods (analysis using the apparatus of matrices, economic and mathematical modeling (balance model) , coefficient analysis), as well as graphical and tabular techniques for visualizing statistical data. Analysis, obtaining and visualization of the results were carried out using applied programs
Microsoft Office Excel 2003, Microsoft Equation 3.0, Microsoft Office Visio 2003, Microsoft Office PowerPoint.
Information and empirical research base there were regulatory, methodological and analytical materials of the Ministry of Finance of Russia, the Ministry of Finance of the Stavropol Territory, the Bank of Russia, the Federal Treasury, the Federal State Statistics Service of the Russian Federation, the Security Council of the Russian Federation, the Federal Tax Service of Russia, materials of the official website of the President of the Russian Federation and "G8" in St. Petersburg , as well as data obtained by the author in the process of research work. The work used financial and economic publications and electronic publications on the topic of dissertation research.
Working hypothesis of dissertation research is based on the author's system of scientific views, according to which one of the main factors of regional security is the strengthening of the budgetary component, based on modeling the systems of the balance of budgetary interests, comprehensive monitoring of economic threats, the calculation of quantitative indicators in the form of an integral assessment, legal regulation and strategic planning.
The main provisions for the defense.
Specialty 08.00.05- "Economics and National Economy Management: Economic Security":
1. Research on the “budget security” category is based on the understanding of this phenomenon as a systemic one. The consistency of budgetary security is manifested in the presence of system elements (objects, subjects) and intrasystem connections. The objects of budgetary security are budgetary interests and budgetary threats, considered as a set of budgetary needs and a set of negative factors, respectively. Subjects are carriers of interests and carriers of threats who
are structured according to the security levels on the media - the state,
society, personality, legal entities.
2. The formation of a system for ensuring economic security is not
can be achieved without taking into account the economic interests of their carriers. V
In this regard, it is advisable to use the methodology for assessing the balance
implementation of budgetary interests, which is based on the calculation
cost indicators of the actual budgetary expenditures of the state and
social significance, as well as the calculation of the coefficients of their ratios.
The presence of an imbalance in the implementation of budgetary interests, in particular
hyper-socialization of obligations, dispositively affects stability
economic system of the region. On the contrary, balance is capable of
to reduce the deterioration of contradictions between society and the state,
federal and regional authorities.
3. The existing classification of economic threats is highly hierarchical.
and is difficult to use for analyzing the functioning of modern systems
security, in particular financial. It contains many
division grounds that are not significant for the budgetary area and
that do not give the possibility of obtaining qualitative and quantitative
characteristics. Therefore, a new approach to systematization is needed.
threats, which are based on statics states (threat research
budget system) and dynamics (identification of threats in the budget
process). The fundamental difference between the first and the second is the subject
research: quantitative and qualitative characteristics of the budget
(budget deficit, level of subsidies, deformation of the sectoral structure
income, differentiation of budget revenues by type of taxes, etc.) - in
static state; and destructive relationships arising from various
stages of the budget process (corruption, system development
"Kickbacks", the lack of coordination of the processes of interaction between social and
state institutions, aggressive budget lobbying, low
level of tax administration, lack of regional parity
in front of the Center, etc.) - in a state of dynamics. This classification makes it possible to register specific threats arising in the public sector using a continuous method.
4. The system of comprehensive analysis of economic threats by calculating an integral assessment, based on the formation of indicators and obtaining an average value in four areas: debt burden, budget, dependence on inter-budgetary relations, diversification and quality of the tax base - does not meet the requirements of objectivity and reliability due to the identified series shortcomings (disparity in units of measurement, difference in ranges of values and different directions of positive indicators). In this regard, the optimization of the methodology with the use of the developed scoring system for assessing indicators and the use of the matrix apparatus makes it possible to significantly increase the objectivity of the results obtained and operate on them when developing a strategy for ensuring budgetary security.
Specialty 08.00.10- "Finance, money circulation and credit":
1. Streamlining and formalizing the processes of managing budgetary interests is an active instrument of positive impact on the stability of the budgetary system. Such technologies include modeling the balance system, based on the assumption that a balanced budget tends to maintain equal proportions of the cost of state and social interests, and also that the maximum share of ineffective spending in conditions of the most favorable budget characteristics should not exceed Ug part of the total costs. Modeling the formation of balance ratios makes it possible to determine the maximum permissible values of socialization of budgetary expenditures of regional systems, taking into account individual parameters, including indicators of budgetary security, self-sufficiency and compliance with potential.
2. A particularly important role in the process of ensuring budgetary security belongs to legal control, which is understood as legislative consolidation and consistent implementation of the strategy for ensuring regional budgetary security of subnational economic systems. It is a regulatory legal document that enshrines the principles of a system of interim measures in the field of budget strengthening, and consists of sections specifying goals, objects of regional strategy, budgetary interests, economic threats, a methodology for comprehensive threat monitoring, security criteria and stages of activities to ensure sustainability.
Scientific novelty the dissertation work consists in the development of the theory of economic security in the context of the budget characteristics of regional systems and in the development of methods for accounting for economic threats based on the apparatus of matrices and point estimates, as well as in the economic and mathematical modeling of positive factors for reducing the contradictions of budgetary interests.
The specific increment in scientific knowledge is as follows:
in the specialty 08.00.05 - "Economics and management of the national economy: economic security":
Clarified the concept of "budgetary security", under which stands
understand the state of the budgetary system and process in the absence of
threats, allowing the implementation of personal, social and
state interests in the public sector;
The mechanisms of the formation of economic
threats to regional security by systematizing the determinants of their
emergence in a hierarchical structure by elements of the developed
classification, as well as methods for visualizing the complex
reasons for the genesis of destructive factors of the economic system in the text
matrix form;
a methodological toolkit for assessing budgetary interests in the system of balances of their implementation was developed, based on the calculation of the cost indicators of budgetary expenditures of state and social significance, including obtaining excess coefficients and allowing to determine the presence of imbalance processes that cause a decrease in the stability of economic systems;
the threat monitoring system has been optimized through the formation of a set of security indicators and their threshold values, based on the use of the scoring method and the matrix apparatus, which makes it possible to obtain quantitative characteristics of the economic security of regions in the form of an integral assessment.
For specialty 08.00.10 - "Finance, money circulation and credit":
-
developed an economic and mathematical model of balance
budget based on balance sheet value estimates
state and public needs, including indicators
budgetary security, self-sufficiency, compliance with the potential and
allowing the calculation of the ultimate and scientifically based load
ineffective spending on the economic systems of the regions, taking into account their
individual budget characteristics;
A regional strategy for ensuring budgetary security is proposed,
defining objects and goals, economic threats and interests, the system
control indicators and their thresholds, allowing for
legislative level to consolidate the positions of the administrative structures of the regions
on a set of interim measures to increase the economic
sustainability of subnational systems.
The theoretical and practical significance of the research results. The theoretical conclusions contained in the dissertation research expand and develop the scientific understanding of the essence and content of the budgetary aspect of regional security, the mechanisms of formation
economic threats, the principles of balancing the system of interests, as well as methods for assessing and taking into account dispositive factors of economic security.
The results obtained in the course of the dissertation research make it possible to objectively and scientifically design the process of ensuring budgetary security in the system of subnational and national economic security, to apply the methods and models proposed and used in the dissertation research in practice. The methodology for comprehensive monitoring of threats to economic security has been developed for use in state structural divisions, including regional ministries of economic development and trade, ministries of finance. The proposed economic and mathematical model of the balance of the realization of budgetary interests makes it possible to effectively manage socio-economic systems and influence the final results of the regional economies. The quantitative and qualitative indicators of economic security in the context of the impact of budget threats on the development of the regional economic system have been determined (based on the materials of the Stavropol Territory).
The teaching materials developed in the course of the dissertation research were used in the educational process of Stavropol State University in the preparation of specialists in the specialty "Regional studies and regional economics" for teaching the disciplines "Forecasting the socio-economic development of regions".
Testing and implementation of research results. The main provisions of the dissertation were reported, discussed and received a positive assessment at international, all-Russian scientific-methodological and scientific-practical conferences (2006 - 2008): V-th
International Scientific Conference "Public Administration in the XXI Century: Traditions and Innovations" (Lomonosov Moscow State University, Moscow), IV International Scientific and Practical Conference "Problems of Socio-Economic Sustainability of the Region" (Penza), IV International Internet Conference " Institutional design and its role in increasing the efficiency of state economic policy "(Southern Federal University, Rostov-on-Don), International scientific and practical conference" Actual problems of socio-economic development of Russia "(Sochi), International scientific conference of students , graduate students and young scientists "Lomonosov-2007, 2008" (Moscow State University named after Lomonosov, Moscow).
Publications. The main results of the research are reflected in 12 publications with a total volume of 4.5 pp, including the author's contribution of 4.0 pp.
The structure of the thesis. The dissertation consists of an introduction, three sections, a conclusion, a list of sources used. The research is carried out on 142 pages of the main text, contains 26 figures, 23 tables. The list of used literature contains 155 titles.
1 Theoretical foundations of the study of budgetary aspects of the economic security of the region
1.1 Budgetary security of the region in the system of economic security: definitional and structural aspect
The theory and practice of economic security are based on a ramified conceptual and categorical apparatus, for which contradictions, facts of unconscious "substitution of the thesis" have been identified. In this regard, the theoretical study of security issues is guided by the definition of the definitional, structural and functional characteristics, which make it possible to clarify the scientific categories of this area.
The budgetary aspects of economic security in modern science are considered indirectly, as a rule, within the framework of broader areas: national security, public finance, etc. In this connection, there are definitional gaps in the theory, which are the result of insufficient study of certain categories.
So, the concept of budgetary security has been introduced into scientific circulation, while an exact and comprehensive definition is not given. This is due to the fact that the term "budgetary security" entered the conceptual-categorical apparatus of economic theory relatively recently and therefore is a poorly studied aspect of security. Thus, the definition of the category "budgetary security" that meets the requirements of formal logic, the methodological foundations of the theory of security, which does not contradict practical activities, is one of the key tasks of the dissertation research in its theoretical component.
To solve this problem, the data of the most discussed theoretical issues related to the concepts of "economic security" and "financial security" were used. In science, there are many definitions of these categories. According to V.A. Bogomolov available
interpretations can be summarized in several groups. The authors of the first group (L.
Abalkin and others) formulate the concept of economic security as
a set of conditions that protect the country's economy from external and
internal threats. The authors of the second group (V. Senchagov, G. Gutman, etc.)
associate economic security with this state of the economy
country, which allows you to protect its vital interests. Authors
the third group (A. Gorodetsky, A. Arkhipov, etc.) means
economic security the ability of the economy to provide
effective satisfaction of social needs for
interethnic and international levels. Thus, security as an economic category in the scientific literature is considered in three forms:
security as a state of security;
security as a set of conditions that protect against external and internal threats;
security as the ability to resist threats.
In our opinion, the most correct approach is to interpret security as a “state”. We believe that "security as a state of being protected" is the broadest concept and includes both "a set of conditions" (a certain state is characterized by a set of properties and conditions) and "the ability to withstand threats" (one of the conditions without which it is impossible to consider an object protected) ...
Turning to the theoretical and methodological foundations of budget security, one can single out the works of G.S. Izotova, in which the budgetary security of the region is defined as “the state of the budgetary system of the region, characterized by a balance, a high level of liquidity of assets and the presence public
needs ". To assess the usefulness of the definition, we will depict the definition in the diagram (Figure 1.1).
Budgetary security of the region
the budgetary "
Figure 1.1- Scheme of the definition of "budget security"
From the figure it becomes obvious that the definition has a number of disadvantages:
the budgetary system acts as a security object in the definition. We believe that the consideration of budgetary security as the security of only the budgetary system limits the study of the problem to the state of statics, while the threats to the budgetary mechanism and the process arising in the course of their implementation and relations between the subjects of the budgetary system are not affected. As a result, consideration of a number of phenomena that form destructive processes in the budgetary sphere is unreasonably excluded;
Among the signs of budgetary security, three properties of the budgetary system are indicated: balance, a high level of asset liquidity and the presence of monetary and foreign exchange reserves. Such a strict limitation of the set of characteristic features of the safe state of the system does not contribute to the objectification of the definition. Moreover, it is known that a surplus (a sign of an unbalanced budget) in certain cases can have a positive effect on increasing the stability of the budget, and excessive "conservation" of funds in the form of
endless expansion of reserves - adversely affect the entire economy. We believe that a number of other - more essential features can be distinguished;
In the final part of the definition, a list of goals to be achieved is given in the case of the actual presence of signs of budgetary security, such as: "effective public administration and protection of the economic interests of the region, stability of the regional economy, sustainable economic growth, meeting public needs." From our point of view, effective management is precisely the protection of economic interests, the stability of the regional economy, sustainable economic growth, and the satisfaction of social needs. In the definition, the laws of formal logic are violated: division rule No. 1 "Division must be proportionate" and division rule No. 3 "Division members must exclude each other." In our opinion, it would be more constructive to note as the goals achieved the effectiveness of the performance of budget functions and full protection of interests in the public sector, which would make the concept more specific and specialized. Based on the foregoing, a number of questions arise: what is meant by
the term "budgetary security"? what is its object and subject?
what are the characteristic features of the phenomenon under consideration? how
is budget security achieved?
By budget security, we mean this
the state of the budgetary system and the process in which, in the absence
real threats, timely forecasting and reducing potential
risks, there is a full realization of personal, social and
state interests in the public sector.
It is no coincidence that the emphasis in the definition is made on two aspects of security:
realization of interests is the primary task of any of the security systems (otherwise it loses its own sense of organization and functioning);
and the absence of threats is the main condition for security.
It is obvious that the state of budgetary security is a kind of theoretical ideal that has not found its embodiment in economic reality. Budgetary security is a benchmark in solving the problems of increasing the stability and reliability of the budgetary system and process, setting the tone and direction for achieving efficiency in the implementation of budget functions.
The closest to reality is the situation when there is a minimum content (and more) in the budget system and the environment of its functioning of elements-carriers of threats and threat factors. In this case, we are talking about "budgetary insecurity". Then the definition takes other forms, however, as the term itself changes. So, by budgetary insecurity, we mean such a state of the budgetary system and process, which is characterized by the presence of real and potential threats and in which interests in the budgetary sphere are partially realized.
As noted above, the complete absence of threats is impossible. In conditions of unpredictability of the market and other kinds of events (political, social, natural-climatic, technogenic), on which the state budget depends to one degree or another, the desire to completely get rid of threats is a utopia. In this regard, the term “budgetary security”, as a complete absence of threats and full realization of interests, is more expedient to be called “absolute budgetary security” (hereinafter ABB), and the term “budgetary insecurity” should be considered equivalent to the category “relative budgetary security” (hereinafter MPS).
It is important to note that MPS in its definition is divided into three components that characterize three phases or three states of the budget
systems and processes, which are: the "crisis" phase, the "stabilization" phase and the "development" phase. So, MPS is a state of the budgetary system and process, characterized by three forms:
In the phase of "crisis" - the ability to minimize damage, overcome
crisis-generating factors, effectively use pre-formed
preconditions (mechanisms) for the survival of the system and exit from the crisis.
In the phase of "stabilization" - the implementation of budgetary interests (in
mainly stabilizing directivity) in conditions of permanent
reduction of real threats, forecasting and warning
potential threats, achieving minimum sufficient efficiency
system functioning, prevention and strengthening of "immunity"
systems to destabilizing factors, formation and development
stabilizers.
In the phase of "development" - the full realization of the interests of the budget
spheres in conditions of minimal impact of real threats and
timely warning of possible threats, as well as achieving
maximum efficiency of functioning of all elements of the system with
confident and fairly easy confrontation in front of the threat that has arisen.
In modern conditions of Russia's development and its budgetary system being in the stabilization phase, the second part of the definition acts as the fundamental definition, which is the basic one and is considered as an initial methodological guideline for the subsequent clarification of the conceptual-categorical apparatus.
The definition of MPS focuses on the main components of the security mechanism: interests, threats, stabilizers. Thus, the concept reflects the main idea of security - the realization of interests. Budgetary interests are understood as the needs of a "healthy" and effective budget system in the following states: deficiency-free, balanced structure of income and expenditure, absence of debt burdens, efficiency of the budget process, prolongation of the budget period, implementation
efficiency audit, rationality of replenishment of reserves, high level of asset liquidity, satisfaction of social needs, self-sufficiency, independence (independence), ability to expand, etc. The second idea of security is to reduce the level of danger by reducing the number of real threats, predicting and preventing potential threats. The third aspect, which is not always considered in the definition of "economic", "financial" and "budgetary security", but plays an important role, is the creation of additional mechanisms for the protection and realization of interests, the so-called stabilizers of the security system (this is also noted in the works of V.K. . Senchagova).
The study of the significance, role and place of budgetary security in the system of subnational security has shown that disintegrating processes of the theory have become an adequate response to the polyaspectus of studies of the problems of economic security in the region. The financial component of economic security became one of the key directions in the development of economic theory, since the financial system was in a state of extreme disarray and was a key factor in economic threats to security. The constructiveness of the simultaneous consideration of all aspects of financial security is made impossible due to their diversity. In this regard, each researcher has emphasized one or more aspects. Nobody dared to cover the whole spectrum of the financial problems of the state. So, deepened research within the framework of certain areas of financial security led to the emergence of new areas of theory, including the subject we are studying - budget security.
Determining the place of regional budgetary security in the subnational security system is not difficult. As seen in Figure 1.2, fiscal security is a fourth-order building block of subnational security.
Figure 1.2 - The place of the budgetary security of the region in the system of subnational security
Along with budgetary security, there are such elements as the financial security of the organization, individual financial security, security of the insurance market, security of stock markets, security of the banking system and other elements.
The importance of the budgetary component in the security of the region can hardly be overestimated. This is due to the role that is assigned to territorial finances: the budget is the material basis for the activities of a constituent entity of the federation. There are no other funds that can fulfill the functions of the budget. Fiscal indicators are one of the key indicators in assessing the general state of the subnational economy, and the expansion of income and growth in the efficiency of expenditures are evidence of the successful development of the territory. In this regard, the budgetary system is the financial sector that requires special attention.
In the works of most scientists it is noted that all aspects of national security are in varying degrees of interconnection and interdependence (EA Oleinikov, VK Senchagov, SV Stepashin). At the same time, budgetary security is in a special position, since there is not a single aspect of the national or subnational security of the state,
which would not directly depend on the level of security of the budget system and process. At the same time, the level of budgetary security itself largely depends on the level of other aspects of national security. This reveals the dual nature of the category of budgetary security as defining and determinable. Consideration of these relationships and interdependencies between budgetary security and other aspects of national security provides a key to finding measures to prevent and overcome threats to the country's national interests in the budgetary sphere. At the same time, the dependent connection of all elements of national security on its financial and budgetary component is extremely simple: the lack of financial resources leads to underfunding of sometimes the most urgent needs in various spheres of life - in the economy, social security, military and law enforcement activities, in the field of health care and education, etc. etc., thereby causing serious threats in these areas.
So, the main "role" in which the system of budgetary security acts is the material (financial) support of the process of strengthening all spheres of national and subnational security without exception: defense, environmental, informational, demographic, economic, political, social and energy. In other words, budgetary security is a basic component of the entire security system of the state and the region, the failure to ensure which or the deliberate undermining of it will inevitably lead to deprivation of funds for the organization and functioning of the security system of the state as a whole.
The content and scope of budgetary security are revealed in its nature as a systemic category. Systematicity presupposes the presence of a subject, an object and a certain nature of relations between them - the so-called intrasystemic connections. Our goal is to design ABB (budgetary absolute security) and RBS (relative budgetary security) systems. A distinctive feature of one from the other is the lack of
the “threat” element (in the first case) and the presence of persons generating threatening factors (in the second case). Let us introduce new concepts, without which the consideration of systems becomes impossible - these are "carriers of interests" and "carriers of threats". Then, in the structural aspect, the security system can be
present in the following form (Figure 1.3).
Figure 1.3 - System of absolute budget security
The system contains two main elements: the subject of the system and the object. The subject of the system is represented by bearers of interests. At the same time, interests, being the initial element of the “security” category, cannot exist and be realized in isolation from their subject or carrier. Interests are defined, changed, stated and realized with its help. Interests belong to the subject. This means that if the subject is absent, then the interests do not exist. The bearers of interests in the public sector are representatives of four large groups:
State - the first level of security, defined in the Federal Law "On Security" (Article 1)
Society is the second level of security (according to the Federal Law "On Security").
Legal entities (budgetary, commercial and non-commercial organizations).
4. Individuals or individuals - the third level of security (according to the Federal Law "On Security").
The object of security is the system of interests in the public sector. Their protection and implementation is the goal of a secure system. The external expression of the system of interests is the subject area of interest, represented by the budgetary system and process.
The essence of subject-object relations consists in the influence of the subject of the system on the object, by defining interests and their implementation in life, as well as in the presence of intersubjective parity ties. The nature of subject-object and subject-subject relations carries a number of features:
A certain number of subjects of the system can be or are elements
subject area of the system object. For example, a budgetary institution like
the bearer of interests of the group of legal entities simultaneously acts as
the subject element of the budget system of a group of budget recipients;
A high level of dynamics of intersubjective relations, due to
the variability of the content of interests and the competition for priority
realization of the interests of one group in conditions of identity and
opposing the interests of other groups. Relationship dynamics can
have a positive focus on cooperation and consolidation
potential of subjects, and negative - the antithesis of interests and
intersubjective struggle.
The structural aspect of the MBP system is somewhat different from above presented due to the presence of an additional element (Figure 1.4).
Subject 1 An object Subject 2
NS State (s) Society Jurid. face Phys. faces Nature and technology
Figure 1.4 - System of relative budgetary security
The system includes an additional element - Subject 2 “Carriers of Threats”, which is a source of negative factors, which, in fact, create a danger to the functioning of the original absolute system. Therefore, such an elemental decomposition is called a fiscal insecurity system or an MPS system.
The threat carriers are structured into five groups:
a state or a group of states,
society,
legal entities (s),
individuals (s),
nature and technology.
Investigating the nature of interstructural connections, two subsystems of subject-object interaction can be distinguished: Subject 1
Thus, in the first paragraph, the existing scientific definitions of the categories of economic and budgetary security were investigated and analyzed, a formal-logical analysis was carried out in order to define concepts, demarcation actions were implemented within the framework of differentiating two concepts (absolute and relative budgetary security), and the elementary structure of categories was revealed. The place and significance of budgetary security in the overall system of subnational security was also determined.
1.2 The system of ensuring budgetary security: structural and functional aspect
The civilization of the state is manifested not only in the high level of the culture of life, but also in the culture of managing state activities, based on the implementation of long-term and rational strategic development goals. The long-term method of state thinking is quite justified, since it is long-term planning that gives the maximum effects of development and increasing the sustainability of state formations.
With regard to the subject of research, civilized safety management can be called a conscious organization, development and improvement of the system of its provision. We believe that security management through the purposeful creation of a security system is the highest level of security management. At the same time, it is extremely important to distinguish between the concepts of "security system" and "security system", which have differences both in the structural aspect and in the functional-purpose one.
In our study, we distinguish two levels of functioning of the budget security system - uncontrolled (or spontaneous) and controlled. We refer to the uncontrollable state of the MPS system, which is characterized by a natural flowing balance of forces and actions of the bearers of interests and bearers of threats. This is a system of two subjects that interact in the current, constantly changing environment, depending on the external and internal conditions of the system's functioning. Within the framework of the controlled level of functioning of the budget security system, a unique subject of the system appears, which has the ability and the right to influence management objects. The specified subject is referred to as the security moderator and is represented by
state bodies and public organizations authorized by the Constitution and other legislative acts to “guard” the interests of the state and society, ensure state security, develop a set of measures aimed at reducing and eliminating security threats, as well as form positive factors for the realization of interests and develop stabilizers.
The objects of management of the security system are the subjects of the security system - bearers of interests and bearers of threats. So, carriers of interests and carriers of threats change the status of the subjects of the system to the status of objects. This is one of the structural differences between the two categories - security systems and security systems. Among the objects of the support system, threats are distinguished - negative factors that reduce the level of security of the system, and stabilizers - positive factors that contribute to an increase in the degree of stability of the system.
The study of the categories "ensuring budgetary security" and "safe management" is of great importance, first of all, for those administrators of budgetary funds who want and have the opportunity to be "above the security system" and not "inside it", that is, to control the system from the outside, but not depend on one. The significance of research boils down to improving the level and quality of budget security management due to the superstructure of a top-level control over the general situation that goes beyond the budgetary sphere - this is the general economic situation, military-political, social, natural and climatic ... These are the areas where the genesis takes place the main number of threats, and which are not subject to mandatory control by the main actors in the budgetary sphere - the Ministry of Finance of Russia, the Ministry of Economic Development of Russia and the relevant regional ministries.
The role of the security system is to continuously monitor the factors and conditions for their formation to one degree or another affecting the security state of the budget system and process. Monitoring serves as a source of data for monitoring security indicators, analyzing the dynamics of quantitative and qualitative changes, adjusting tactical actions, changing the overall strategy, and adequately and timely impact on the objects of the support system. Thus, the security system allows you to get the maximum benefit from the development of budgetary resources due to the flexible accommodation of the budgetary system and process to the changing conditions of reality and factors affecting security.
Let's define the concept of “budget security”: budget security is the activity of authorized bodies of state and public authorities, which is reduced to the impact on the objects of the system - bearers of interests, bearers of threats; prevention, reduction and elimination of negative factors - threats; creation, development and strengthening of positive factors - stabilizers; the overall goal of which is to improve the security of the budget process and the sustainability of the budget system.
A system for ensuring budgetary security is understood as a set of elements - a subject (moderators) and objects (carriers of interests, carriers of threats, stabilizers, threats), interacting with each other on the basis of multi-role participation in the process of influencing the security level of the budget system and process, the purposeful function of which is protection of mechanisms for the implementation of budgetary interests and increasing the level of stability of the budgetary system, stability and efficiency of the budgetary process.
Structural and functional analysis of the budget security system showed that the system consists of two groups of elements: a subject and objects (Figure 1.5).
Conditions of the environment in which the budgetary system operates (political, economic, social, climatic, international, military, etc.);
The relations arising between the subjects of the budgetary system at different
Figure 1.5 - System for ensuring budgetary security
The subject of the system (moderator) is an active element of the system, legally authorized by the right to influence the objects of the system in order to implement the fundamental function of the system - to ensure budgetary security. The subject, which in turn is a systemic category, is represented by a combination of two elements: the state and society. The group "state" is understood as a set of state bodies legally authorized to ensure economic security, including budgetary security, and having certain instruments of influence both on the carriers of interests, threats and carriers of interests, and on the threats and stabilizers themselves. The group "society" is understood as a set of public and other non-profit organizations authorized by the Constitution of the Russian Federation to exercise public control over the activities of state security agencies, including: putting forward initiatives on budget security, conducting an independent expert assessment of government decision-making, lobbying and protecting interests society in the public sector.
The analysis of intrasystemic connections was reduced to the consideration of relations in several planes:
in the Subsystem Subject
in the Subsystem Subject
in the Subsystem Subject
in the Subsystem Subject
In the first case, interstructural interaction is expressed in the influence of the moderator on the bearers of interests. The objectivity of this kind of work arises when a threat of imbalance of budgetary interests is formed in relations between various groups of carriers of interests (state, society, individual, legal entity). Fierce competition for the priority of realizing the budgetary interests of one or another group significantly reduces the level of security of the budgetary process. The task of the moderator is to regulate the balance of interests of representatives of all groups of interest carriers and to ensure a harmonious structure of priority tasks in the budgetary sphere.
In the second case, the intra-system connections between the moderator and the threat carriers are manifested in a decrease in the activity of threat generators or their complete elimination. If it is impossible to eliminate such representatives of carriers of threats (for example, like nature), the moderator must be able to predict as accurately as possible their possible manifestations of activity and prevent their negative actions.
In the third case, interstructural ties are manifested in solving the problems of formation, development and strengthening of positive security factors and additional mechanisms for realizing budgetary interests. In the fourth - in forecasting, preventing the implementation of threats, their prevention and complete elimination. In the third and fourth cases of manifestation of interstructural connections, the subject area of the moderator's influence becomes the conditions of the environment in which the budget system operates, and
relations arising between the subjects of the budgetary system during the implementation of various stages of the budgetary process.
For a competent and effective organization of the management process for the budget security system, the most important types of management actions should be determined. According to N.S. Beskorovain, the most important problem of general management theory is to determine the composition of management functions. There is a divergence of opinions on the issue of their classification, in particular, on the criteria for their selection. There is no unanimity of views on the composition of functions, their sequence in the management process, the significance of functions in the system of state regulation of financial relations. Thus, the highly controversial nature of the problem of the functional composition of managerial actions in the general theory of management determines the emergence of a methodological vacuum of decomposition of the functions of management subsystems, including the budget security management system. In the course of studying the issue of the functional composition of the budget security management process, we did not come across works and scientific opinions devoted to the analysis of this problem. All this led to an independent search for criteria for the selection of functions, their differentiation, interpretation of content and composition. The basis was two signs of functional differentiation: the planned (expected) result of the security system and the sequence of management actions.
The functional composition of the security system according to the planned result is represented by three functions:
1. Function of "survival". The goal is to “survive” the budgetary system in a crisis, to prevent further development of the crisis, to neutralize it, to achieve controllability of the socio-economic situation. Tasks:
Diagnostics of the crisis state of the budget system by monitoring budget indicators, calculating budget indicators and
integral factor of the safety level (it must be below the permissible threshold values);
Identification of the factors that caused the crisis state of the budget
systems, their systematization, assessment of the power of influence;
drafting an anti-crisis management program with a list of specific measures to neutralize the crisis and minimize damage, strategic and tactical goals of budget management;
forecasting the state of budgetary security in view of the implementation of the anti-crisis policy;
implementation of a stabilizer system;
Regulation of the anti-crisis management process through
re-monitoring, monitoring budget performance and
comparison of indicators with the initial actual and forecast
data. The operation is repeated until the exit from the "red zone"
("Survival zone") to "yellow" - "stabilization zone".
2. Stabilization function (or “stabilization” function). The goal is to stabilize the state of the budgetary system and the process after extinguishing the crisis circumstances of their functioning, forecasting and preventing the crisis. Tasks:
diagnostics of the state of the budget system by monitoring budget indicators, calculating budget indicators and the integral coefficient of the safety level (it must be at the border of permissible threshold values);
identification of real threats, their systematization, assessment of the degree of influence on reducing the level of security;
drawing up a program for strengthening budgetary security by developing measures to stabilize the state of the system and the process in the context of the problems of maintaining the achieved level of budgetary indicators for a certain period and establishing the image of a reliable budgetary system;
Forecasting the state of budgetary security in view of implementation
stabilization policy;
Implementation of the stabilization program;
Regulation of the stabilization process by means of repeated
monitoring, control over budget performance and comparison
data.
3. The function of "development and growth". The goal is the stable development of the budget system, improvement of the budget process, and prompt neutralization of risk factors. Tasks:
diagnostics of the state of the budgetary system by monitoring budget indicators, calculating budget indicators and the integral coefficient of the safety level (it must be within acceptable values);
identification of potential threats, their systematization, assessment of the degree of influence on the violation of a stable state of security;
drawing up a program for the development of the budgetary system and increasing the level of budgetary security through long-term strategic planning to improve the system of measures to strengthen security in the budgetary sphere;
forecasting the state of budgetary security in view of the implementation of the strategic development policy and the implementation of a system of measures;
Regulation of the management process through repeated
monitoring, control over budget indicators and - comparison
indicators with initial actual and target forecast
data.
Functional differentiation, carried out according to the criterion of the expected result, is based on the three states of the budget system, the security of which must be ensured. This is a state of crisis, which we designate as a "red zone" ("survival zone"), a state of stability,
designated as "yellow zone" ("stabilization zone"), and the state of development and growth - "green zone" ("growth zone"). The zonal structure is shown in Figure I.6.
"Red zone" \, S "SURVIVAL"
Figure 1.6 - Zonal structure of budget security management functions according to the criterion of the expected result
Functional composition of the security system
according to the sequence of management actions
represent seven functions:
1) Monitoring function, the implementation of which is due to the high dynamism of socio-economic processes. It helps to fulfill the requirements for administrators of budgetary funds, to efficiently manage and analyze the situation in the financial, economic, political and social spheres. In this regard, the relevance of developing a system for monitoring the state of the budgetary system, which is intended to be an additional tool to increase the level of efficiency of managing the budgetary process and the system from the point of view of their safety, rises by increasing the level of analytical processing of information and making operational decisions in the field of public finance management in the region. Monitoring
the state of the budgetary system is focused on the calculation of individual indicators and coefficients, which are ultimately reduced to an integral indicator. Monitoring data directly affect the implementation of such functions of budget security management as control, forecasting and regulation.
Diagnostic function, which is understood as the process of identifying real and potential threats of external and internal origin. Diagnostics is based primarily on the analysis of trends in the development of the economy, society and political conditions in terms of contact with the public finance management system. The second basis of the diagnostic function is the virtual generation of threats by opposing them to the interests of the state and society in the budgetary sphere. In addition to direct detection of threats, the diagnostic function among its goals also declares the determination of a weighted estimate of the influence of a dangerous factor on the possibility of reducing the level of budgetary security. The end result of the implementation of the diagnostic function is the systematization of threats and risks (in oral, written or visual-graphic form) with subsequent regulation of a legal and regulatory nature.
Functions of design, regulation and planning, without which an effective process of budget security management is impossible. The design function is aimed at a virtual change in the consciousness of the budget security system and the budget system for its transfer from the existing state to the desired one along the chosen trajectory. The chosen trajectory constitutes a strategy for the implementation of the project and is subject to mandatory regulation. Regulation, in turn, involves the establishment of mandatory legislative norms and methodological provisions recommended for guidance in activities. Planning carries the tactical aspect of strategic design, implying
detailed parameters of the future state of the budgetary system, development of a system of measures and actions to strengthen the security system in the budgetary sphere.
The forecast function is an integral part of the functional procedures for the effective management of socio-economic systems. Forecasting, as a function of budget security management, comes down to determining future states in two forms: forecast indicators of the budget system (budget indicators) and forecast indicators of the budget security system. The first group, for example, includes forecasting tax and other budget revenues, the total volume of revenues, expenses, etc. The second group is calculated on the basis of the data of the first group and represents the forecasting of the main indicators that determine the level of budgetary security.
The function of regulation, the essence of which is its purpose to promptly manage the process of strengthening the security system and timely adjust the trajectory of the implementation of budgetary policy. This function is closely related to the others, since in order to make effective management decisions, it is necessary to have maximum possession of the operational information that is generated in the process of implementing other functions.
The control (control and comparative) function is a feedback and an objective reflection of the management process, it belongs to the key functions of the evaluative type. Control is carried out over such data as: a) budget indicators (volume of income, expenses, etc.); b) indicators of the budget security system (indicators of the level of budget security). The data is compared with two groups of indicators: in relation to the actual data of the past periods and in relation to the forecast data of the valid period. The control function allows not only to analyze the achievement of planned parameters, but also to see trends in the economic and social consequences of the ongoing
budgetary policy. In view of the relevance of issues of control over the activities of executive authorities, this function makes an invaluable contribution to the development of the process of establishing “performance audit” in terms of optimizing budget management and strengthening the security of the budget system.
7) Information function, which is realized in two forms: in the consumption of information and its reproduction. The information function in the meaning of consumption is based on the search, systematization and analysis of initial information about the socio-economic, political and other states of the state in contact with the budgetary sphere. The information function in the productive aspect is based on the mandatory generation of new data and knowledge, which is the result of the implementation of monitoring and diagnostics, forecasting and planning functions, as well as others, and is expressed in a systematic presentation and summarizing the information received (Figure 1.7).
Monitoring function L-
Diagnosis to
Design function
Regulatory function
Scheduling function
Predictive function
NS Control function U
Control function Jl / Information function L
Figure 1.7 - Functional structure of the budget security management system based on the sequence of actions
The presence of large and small cycles in the implementation of management functions allows the most efficient system management. The large cycle includes the basic functions of strategic management and is a period of one year or more. Small cycle determines timely control, regulation and adjustment of the management process based on operational and short-term information-comparative analysis. Its duration is less than a year - month, quarter, six months, nine months.
The proposed diagram of the functional structure of the budget security management system based on the performance of a sequence of actions is not fundamental. Functions can have a slightly different order of implementation. This specificity is due to the multidimensional controlled system and the complex nature of intrasystem connections.
So, in the second paragraph, a structural study of the system for ensuring budgetary security was carried out, a detailed analysis of intra-system connections was carried out, a functional characteristic of the system was given in terms of the sequence of functions and the criterion of the expected result. Also, significant distinctive features and properties of budget security systems and its support were identified.
1.3. Classification features of budget elements of economic security
The categories "budgetary interest" and "budgetary threat" occupy key positions in the theory of budgetary security, since they play a leading role in the process of choosing a strategy for its provision. Budgetary interests determine the tone and dynamics of the state budgetary policy, state budgetary strategy. The procedure for identifying, defining, systematizing, concretizing and structuring budgetary interests is the basic stage in organizing a budget protection system, since it is budgetary interests that are the driving force behind the development and strengthening of the budgetary system in various aspects of its manifestation. Assessment of crisis situations in the budgetary sphere is associated with the identification and analysis of real and potential threats to budgetary security in various segments of the financial system and the economy of the state and the region. The purpose of this part of the research is to define, multidimensional classification, systematization, concretization and interpretation of budgetary interests and threats.
So, let us turn to the problem of budgetary interests as an economic and legal category from the point of view of defining, identifying the essence and its content. First of all, it is necessary to clarify our understanding of the very category of "budgetary interest". Of the few works that have come closest to considering the problem of budgetary interests, we have singled out the studies of K.A. Butaeva K.A. In his works, the first attempt to draw scientific attention to the problem of budgetary interests in terms of defining, understanding, defining their essence, as well as arguing the importance of researching this category in order to identify conflicting interests and ways to reconcile them, is of particular importance. The weak side of the work is the lack of material on the presentation of a clear structure, classification, systematization and
specifying interests, as well as considering the problem in a unipolar context, which consists in identifying interests between the three levels of government in the system of interbudgetary relations. The work does not investigate contradictions and does not propose an algorithm for reconciling interests at such levels as state, public, personal budgetary interests, as well as in the system of “internal
Turning to the tasks of research, the main object of our attention in the works of Butaev K.A. is the proposed definition of budgetary interests, which we present and analyze below. However, before we consider the definition, let us turn to clarifying the essence and content of the concept of interest from the point of view of its lexical, economic and legal content.
Lexical aspect. The word interest comes from the Latin interest - "has a meaning" or from the French interet - "benefit." The analysis of dictionary definitions made it possible to distinguish three approaches to understanding the word interest:
interest as a set of needs,
interest as a goal,
interest as a benefit.
Understanding interest as a set of needs is complicated by some synonymy of these concepts. There is still no clear and reliable delineation of these categories. Their similarity is manifested in the naming of interests and needs as a driving force, an incentive to action, a source of the subject's activity: “Interests are the main stimulus of human activity” and “Needs are the source of personality activity”. The difference in concepts is expressed in the understanding of interests as attention excited to something significant, important, useful, or seemingly such, and needs as a need or lack of anything necessary to maintain life. Taking the objectivity of the judgment that a person's attention is caused only by a certain need, the interpretation of budgetary interests as
the totality of budgetary needs has every reason for the feasibility of its existence.
The understanding of interest as a goal desired by the subject is described in the article by LI Abalkin, in which it is noted that "... interests ... are reflected in the minds of people in the form of goals and incentives of the will to achieve them." In this context, the budgetary interest, represented by one or a system of budgetary objectives, makes it possible to present an idea of the subject (in this case, the budget) as it should be from the point of view of the bearers of interests in order to satisfy the needs and bring a certain benefit or benefit to the subject of interest. For example, "the budgetary interest is to achieve the maximum volumes of the budget revenues." In this case, the goal of “maximizing budget revenues” determines the budgetary interest. In the interpretation of the category under consideration, such an approach is more like identifying ways of realizing interests or, say, an external form of expression. In this regard, the definition of budgetary interests as a set of budgetary goals is irrational; such an interpretive approach is more likely to be acceptable in defining another element of the security system - a stabilizer.
Interest as benefit, benefit, or profit is the most common interpretation. This is due to the development of the search for economic sources and incentives for human activity in various fields of humanitarian scientific knowledge, as well as in philosophy. And, if we assume that the budgetary interest is profit, then this will distort the basic ideas about the budgetary sphere as a system that does not have the goal of obtaining financial income, and will overturn the concept of the essence of the budget as an instrument that allows effectively performing the functions of the state in order to meet social needs: in safety, social security, education, health, cultural education, communication, etc. Such a term as profit or benefit is not applicable to the public sector, ... only
if you do not change the usual financial understanding of profit for social or social profit. In this case, the inconsistency of the agreement between the concepts of profit and budget is removed and it seems possible to interpret budgetary interests as benefits, but with an obligatory emphasis not on the financial meaning of the desired profit, but on social, state and personal benefits.
Legal aspect. Based on the norms of the Concept of National Security of the Russian Federation, national interests are defined as "a set of balanced interests of the individual, society and the state ...". In the legal norm, the concept A is defined through the concept A ("interests are a set of interests"), which does not in the least clarify the understanding of this category. Another legal definition set forth in Article 1 of the Law of the Russian Federation of March 5, 1992. №2446-1 "On security", means by the concept of interests "... a set of needs, the satisfaction of which reliably ensures the existence and opportunities for the progressive development of the individual, society and the state." The basic construction of the definition corresponds to one of the three identified classical approaches to understanding the category of interest, the definition is clear and full-fledged.
The economic aspect. Economic interest is one of the most controversial categories, the discussion of which has been going on for more than one century. Despite the correspondence polemics of economists belonging to different eras and scientific trends, almost all authors agree on the following:
interests are the driving force behind the economy,
serve as a manifestation of industrial relations,
They represent a system, having carriers, which are individuals,
or groups united according to certain criteria (hence the property
subjectivity of interests),
The basis of interests is the needs of the subjects,
Interests are conditioned by a complex of material and technical conditions
reproductive process, as well as a system of production
relations, the main of which is the form of ownership of funds
production.
So, guided by a wide layer of theoretical and methodological material, it is necessary to solve the problem of determining the category of "budgetary interest", while based on the following principles:
the definition should be universal for all carriers of budgetary interests;
the definition must correspond to at least one of the three approaches of the classical interpretation of the concept of "interest";
the definition should reflect the category in terms of its essential features, while being simple, clear, complete.
The definition will be based on the first approach to understanding "interest" (interest as a set of needs). This is due to the fact that "the needs realized by society, social classes, groups and individuals act as their interests."
Taking into account the above, we believe that budgeting interests are a set of budgetary needs of the bearers of interests, which are the driving (active) factor of the budgetary activities of the subjects and aimed at obtaining certain benefits through the budget in order to ensure the existence and possibility of progressive development of society, the state, legal and individuals (individuals).
The basic construction of the definition consists of the following elements - the lexical interpretation of "interests are needs" and the enumeration of essential features of budgetary interests:
This is a collection of budgetary needs
A * "^ at. bearers of interests: state, society,
" " legal entities and individuals (citizens)
essential signs of budgetary interests:
are the driving force behind the budgetary activities of the bearers of interests,
are aimed at obtaining various kinds of benefits through spending budgetary funds: social, financial, political, etc.,
the goal is to create conditions for the existence and the possibility of progressive development of the bearers of interests, but only in that part of the aggregate conditions, the development of which is achieved through the budget system.
Figure 1.8 - The basic structure of the definition of the category "budgetary interests"
In addition to the basic approach (“interest as a need”), the definition uses two others. Budgetary interest as a goal is expressed in setting the goal of creating conditions for the existence and the possibility of progressive development of carriers using budgetary tools. "Interest as a benefit" is concluded in the definition of the attribute of budgetary interest as receiving benefits of various kinds through the budget.
Defining budgetary interest as a set of budgetary needs, one cannot but dwell on another significant category of the theory of budgetary security - “budgetary need”. Adhering to the fundamental definition of the need as "a need or lack of something to maintain the vital activity of the organism", we consider it expedient to define the budgetary need as the need (need) for budgetary funds to achieve and maintain a certain level of vital activity of an individual, social group, society, as well as normal functioning state and legal entities.
The budgetary needs of the state are a necessary prerequisite for its existence, just as the budgetary needs of society are an integral condition for the normal functioning of society and its development. The basis
budgetary needs are needs of a different kind: social, individual, state, economic. The level of budgetary needs as a whole depends on the level of development of a given state, both in the political-economic and in the socio-cultural sense. The development of these areas leads to the emergence of new budgetary needs, which from the category of secondary ones, over time, move to the group of dominant or vital needs. So, in connection with the development of science and the emergence of the possibility of space exploration, there is an objective need for financing the sphere of space exploration. This area of research is one of the priority areas, allowing not only to ensure the growth of the country's scientific and economic potential, but also to fulfill the vital military-defense function of the state. This example demonstrates the general pattern of development of budgetary needs as socio-economic and cultural-political progress in the form of an increase in needs ("The Law of an increase in needs"). Thus, a comprehensive study of needs is an important prerequisite for identifying budgetary interests and their contradictions, which makes it possible to improve budget planning at all its levels.
In relation to the scale and structure of the budget, budgetary needs are subdivided into absolute (expressing the maximum amount of requirements for budgetary funds of all subjects) and real (those that can and objectively must be satisfied with the optimal course of the budgetary process).
Like most economic categories, the concept of "interests" is a systemic concept that includes structural elements. Their logical arrangement and competent systematization is an important stage in the study of budgetary interests as an element of the budget security system. To solve the set task of systematizing budgetary interests
we will use one of the types of logical division operation - the classification method. To classify interests in the public sector, it is necessary to identify the grounds for the classification. The basis is understood as the attribute by which the classification is made. As the grounds for dividing the category of "interests", it is advisable to single out: the subject (carrier) of interests; territorial affiliation of the subject of interests; the degree of meaning; the value of the benefit (benefit); type of benefit (benefit); the nature of the impact; degree of implementation; probability of implementation; orientation of interests; stages of the budgeting process; the degree of influence of the subject's consciousness on the content of interest (level of subdependence). State budgetary interests, identified in the classification by the bearer of interests, can be classified on the following grounds: vertically - by levels of power and horizontally - between subjects of the same level.
A visual reflection of the classification of budgetary interests is shown in the diagram (Figure 1.9).
Figure 1.9 - Classification of budgetary interests 46
The study of budgetary interests within the framework of the classifier by the bearer of interests can make a significant contribution to the process of developing a draft concept of budgetary security of a constituent entity of the federation. Thus, the classification of budgetary interests according to the subject (carrier) of interests involves four levels:
1) The budgetary interests of the state - that is, the interests, the carriers of which are state and municipal power structures (bodies). Declaration of interests can occur both orally and in writing. The generally recognized form of declaring the budgetary interests of the state orally is the Budget Messages to the Federal Assembly of the Russian Federation on the budgetary policy of the President of the Russian Federation, and in writing - regulatory documents, for example, the Concept of National Security of the Russian Federation (Part II), State Strategy of Economic Security of the Russian Federation (Section III and IV), Methodology for the formation of the non-oil and gas balance of the budget of Russia (Part II and III). In other cases, the declaration of interests is carried out by officials in the state or municipal service.
State budgetary interests are aimed at optimizing the implementation of state functions, such as economic, financial, social, protective, environmental, functions of supporting science, culture, education and sports. The expediency of declaring an interest as a state one, as well as the desire to realize it, should proceed from the possibility of increasing the efficiency of the state's performance of functions.
The budgetary interests of the region are understood not only as the interests of a particular constituent entity of the federation, but also the interests of other territories, which to one degree or another interact with the Government of the Russian Federation or other institutions of power of the Russian Federation in the financial and economic sphere.
2) The budgetary interests of society are interests aimed at
satisfaction of social needs and the formation of a full-fledged
civil society capable of conforming in structure,
number, level of education, culture, civic engagement
and the power of patriotism to the needs of a developing democratic state
with strong economic and political potential. These goals
are formulated in the Social Policy Strategy, and their implementation is
the content of the social function of the state. Obviously, the implementation
social policy is financed from the federal, sub-federal and municipal budgets. The functional classification of expenditures of the budgets of the Russian Federation contains the following articles aimed at fulfilling the social function of the state: education (preschool, general, primary vocational, secondary vocational, higher vocational education, youth policy, children's health improvement, etc.); culture, cinematography and media; health care and sports; social policy (pensions, social services for the population, social security for the population, the fight against homelessness, guardianship and trusteeship, other issues of social policy).
The listed articles should be the subject of special attention on the part of society, since their full funding, as well as the effective consumption of budgetary funds, ensure the formation of a full-fledged, highly cultured and educated civil society, which makes it possible to make a breakthrough in the economic and political development of the state.
Understanding the budgetary interests of society should not be limited only by attention to the financial volume of articles of social significance. The budgetary interests of society are also an opportunity to actively participate in the budget process, for example, in the form of participation of public organizations in the discussion of draft budgets for the next financial year or in
getting the opportunity to really control budgetary organizations and government agencies in spending budgetary resources.
At this stage of Russia's development, society does not play a significant role in the process of budgeting. This is due to the "slipping" of the development of civil society, the lack of formation of active citizenship in people, unwillingness to defend their interests and the interests of society as a whole. Today, a large share in the overall structure of budgetary interests is represented by the interests of the state, the interests of legal entities and influential citizens, which upsets the balance of state and public interests necessary for the normal functioning of the financial and budgetary system.
The budgetary interests of legal entities are the interests of commercial and non-commercial (public, budgetary, party, etc.) organizations. Interests can be non-commercial - focused on the provision of social services and the implementation of the social and political role of the institution, and commercial - in order to obtain financial profit. It is important to note that among various groups of carriers of budgetary interests - commercial, budgetary, public organizations, political parties, commercial ones prevail in modern Russia, which is associated with the high development of lobbying for the commercial interests of individual structures in the process of drawing up, considering and approving the budget, as well as with significant corruption of power structures with the authority to make budget decisions.
The budgetary interests of an individual represent a separate level of manifestation of budgetary interests. They differ and stand out from the mass of social needs by their individuality. And if, in the general case, the social protection of the individual means the care of the state and society about citizens who need help and assistance in connection with age, health, social status, insufficient
provision of means of livelihood, then privately social protection is a set of needs for state support, built according to an individual hierarchy in accordance with the personal social priorities of a citizen. This means that for each person, the needs for state support (that is, budgetary interests) are individual and acquire a special (excellent) status in the general system of social needs. Thus, the budgetary interests of an individual are the priority needs of a specific individual, which are satisfied through state support from budgetary funds.
It is advisable to single out individuals who pursue personal and economic goals into a separate group of budgetary interests of individuals. This layer of interests was and still remains significant in the design and implementation of budgetary and economic policy, which confirms the theory of G. Kleinor about the nanoeconomics formed in Russia - “the economy of individuals”. As G. Kleinor notes in his concept, “an economy of individuals has developed in Russia, whose own selfish interests have formed a separate layer of specific economic driving forces that significantly affects the state of the economy”. In this regard, the study of the budgetary and economic interests of individuals, significantly influencing the course of transformations in the economic and budgetary spheres in the conditions of the emerging nanoeconomics, is an important prerequisite for creating a reliable general picture of interests and an objective need to identify the system of their contradictions.
It is important to note that the likelihood of fixing (consolidating) interests in the development of budgetary policy within the framework of solving the strategic and tactical tasks of each of the four groups is directly dependent on the level of influence of a particular group on the budget process in terms of declaring, consolidating and satisfying its own interests in the budgetary sphere. This explains the existing structure of interests,
characterized by a greater degree of consideration for the interests of the state and individual influential legal entities and individuals, and a lesser degree of attention to the interests of society and large social groups.
A study of the theoretical aspects of budget threats has shown that "many destructive processes in financial relations are multifactorial in nature and are connected both functionally and structurally with many macro- and micro-processes of the country's economic development, which makes it difficult to identify and localize security threats in the financial sphere." However, the difficulty of the process of monitoring and diagnosing threats should not reduce the activity of research activities on budget security issues, contributing to an increase in the efficiency and effectiveness of managerial decision-making on budget policy. In this regard, it is obvious that there is an objective need for research activities to reduce the complexity of recognition, accounting and measurement of budget threats, to improve the multifactor classification of threats, to implement a logical and competent systematization of classifiers. An important block of research is the definition of the category of "threat" and the identification of its essence in the lexical, economic and legal aspects.
Lexical aspect. Turning to the basics of lexicology, we note that the word "threat" in Russian has two basic meanings: threat in the form of a promise to cause harm and threat as a possible danger [PO]. In our study, we rely on the second interpretation of the category in question. The essence of the threat is defined by us as a factor (driving force, reason) that causes the likely destruction of the system (crisis). We believe that the essence of the threat in the lexical aspect is formulated quite expressively and fully, and does not require additional semantic explanations.
Theoretical and legal aspects. Consideration of these two aspects in a single text-logical connection is due to the lack of a clear
differentiation of the understanding of the category from the standpoint of its legal and theoretical content. Many authors (S.A. Asalieva, A.A. Gorshkov, etc.) in theoretical studies of threats to financial and economic security rely on the legal interpretation of the category under consideration, according to which “a threat to security is a set of conditions and factors that create a threat to vital interests personality, society and state ”. At the same time I.G. Maltseva, G.V. Novikov, G.A. Konstantinov and A.A. Gorshkov note the need to localize this definition in relation to the field of financial security. In view of the considered definitions and within the framework of solving the problem of localizing the category of "threat to financial security" in relation to the sphere of budgetary security, the author considers it essential to reflect in the definition the following key points:
firstly, the budgetary threat impedes the realization of budgetary interests,
secondly, the threat is aimed at the complete or partial destruction of the system, that is, the violation of one or more aspects of the security of the budgetary system and process,
thirdly, the budget threat is preceded by some events in the form of actions, phenomena or processes that lead to the formation of certain negative conditions and factors (significant negative moments for the security system).
So, from the position of the author, the threat to budgetary security is a combination of negative conditions and factors that impede the full realization of budgetary interests and cause a violation of one or more aspects of the security of the budgetary system and process.
The economic aspect. The economic understanding of the category of threat is due not so much to the qualitative characteristics of this phenomenon as to quantitative certainty, expressed in the form of real damage to the economy and state finances in the event of its
implementation. On this issue, we are close to the position of the authors A. Gorshkov, M. Benediktov and E. Khrustalev, who establish "the connection between the threat to security and the damage caused by this threat ..." Thus, the economic meaning of the threat lies in determining the amount of damage from the point of view general economic (decrease in the country's economic potential), material (deterioration and reduction of material and technical equipment) or financial (monetary) assessment.
Analysis of budget threats is not possible without their identification and systematization. By the classification of threats, the author understands the distribution of threats into specific groups in accordance with a specific feature underlying this classification. A serious problem in the systematization of budgetary threats is their diversity and complexity. Thus, the previously noted property of subjectivity inherent in the understanding of economic security and its elements, has led to "a significant number of variations in the aggregate of threatening factors." As noted by A.A. Gorshkov, “this is exactly what happens in official documents and scientific literature ... most authors have no consensus on the list of the main threats to economic security ... Various options are proposed for the set of threats and dangers, and most authors clearly show tendencies towards its unlimited expansion ... Such an approach can hardly be considered justified ... "
Fiscal security of the region as an element of financial security (on the example of the Kemerovo region)
ABOUT. Sheveleva,
Cand. econom. Sci., Associate Professor, Department of Finance and Credit, Kuzbass State Technical University (650000, Kemerovo, Vesennyaya St., 28; e-mail: [email protected])
E.V. Slesarenko,
Applicant for the Department of Finance and Credit, Kuzbass State Technical University (650000, Kemerovo, Vesennyaya st., 28; e-mail: [email protected])
Annotation. The article formulates the concept of budgetary and tax security of the region, analyzes the main indicators characterizing the state of the budgetary and taxation sphere of the Kemerovo region for 2007-2010, identifies the main threats and suggests ways to reduce the degree of their impact on the budgetary and taxation security of the region. The results of the analysis can be used in the process of developing the fiscal policy of the Kemerovo region for the near future.
Abstract. In the article is formulated the concept tax and budgetary safety of the region, analyzed of the basic indicators of the budgetary sphere of Kemerovo region on 2007-2010 period then revealed basic risks and offered directions on risk level decrease in tax and budgetary spheres. Results of the analysis can be use in process of working out of a budgetary policy of the Kemerovo region on immediate prospects.
Key words: financial security of the region, budgetary and taxation sphere, threats, Kemerovo region.
Keywords: financial safety of the region, budgetary and tax spheres, risks, Kemerovo region.
One of the most important aspects of sustainable development of the regional socio-economic system is the need to ensure financial security, which is characterized by the process of stabilization not only of the financial sphere, but also the achievement of a social effect, expressed in the growth of basic social indicators (quality and standard of living, real incomes of the population, unemployment rate). and etc.).
Obviously, the leading role in this process belongs to the fiscal sphere, the main purpose of which is to provide the region with financial resources sufficient for investing in socio-economic development. Thus, the security of the fiscal sphere of the region is fundamental for ensuring regional financial security. It should be noted that certain fiscal indicators (budgetary sufficiency, budgetary sufficiency) are singled out by domestic economists as the most important factors of regional financial security.
The works of T.V. Uskova, S.D. Valentea, A.M. Lavrova, V.N. Leksina, M.N. Lykova, S.A. Suspitsin, V.B. Khristenko, A.N. Shvetsova, L.A. Korshunova, M.A. Bo-
Rodkina, T.V. Markina, V.K. Senchagov and other authors.
So, Uskova T.V. and Kopasova S.S. budget security is understood as "the ability of state and local government bodies to provide funding through the budgets of all levels of the full range of powers assigned to them to fulfill the rights of citizens guaranteed by the Constitution of the Russian Federation in the long term under conditions of the destabilizing effect of various factors of an accidental and deliberate nature (threats)", and budget sufficiency and budget sufficiency are considered as the main safety indicators.
Korshunov L.A., Borodkin M.A., Markina T.V. the fiscal sphere is singled out as the main component of economic security, and the assessment of the degree of security is proposed to be carried out on the basis of the following indicators: the level of the internal tax burden; the level of social burden on the budget; the degree of provision of the region with its own funds.
V.K. Senchagov argues that the pivotal link of financial security, on which the stability of the financial system of a country, a region depends, is “first of all, the fiscal sphere, which is the basis for the functioning of any state, therefore one
of the most important aspects of the problem of economic security of the state, the region - the state of its financial system (budgets of different levels and other instruments), the ability of this system to provide financial resources sufficient to perform internal and external functions. "
Despite the relevance of the issue, in the economic literature the concept of "fiscal security of the region", as well as the criteria for its comprehensive assessment and directions of increase, taking into account the different levels of development of territories, seem to be little researched. In addition, many of the existing criteria and methods for determining the level of fiscal security of a region do not reflect the current economic reality and do not take into account the industry specifics of the regions.
In our opinion, the fiscal security of the region should be understood as the process of preventing emerging risks and threats, as well as neutralizing their negative impact on the state of the budgetary sphere. The risk can be determined by the ratio of possible results: negative (which entails financial losses), positive (giving an additional increase in income and contributing to the innovative development of the region). In this regard, it is necessary to conduct a reasonable fiscal policy based on a detailed analysis of the financial performance of the region, which will, on the one hand, reduce the likelihood of adverse events, on the other hand, reduce the negative consequences.
Dynamics of indicators characterizing
situations that have already occurred to the optimal level.
The indicators characterizing the state of the budgetary and taxation sphere in the region are:
The level of revenues (expenditures, surplus / deficit) of the regional budget in value terms, as a percentage of GRP and per capita;
Budgetary provision (level of budgetary income per capita);
Budgetary sufficiency (the ratio of the budget deficit to the volume of GRP);
The proportion of tax revenues to the budget in the total amount of budget revenues;
Provision of the regional budget with its own funds (the ratio of own revenues to budget expenditures);
Debt of business entities for payments to the budget and off-budget funds and its share in the total amount of tax revenues to the budget;
GRP as a whole and per capita.
We will assess the level of budgetary
tax security of the Kemerovo region according to the specified indicators for the period 2007-2010. (Table 1).
The following can be singled out as key indicators of the security of the region's fiscal sphere: budgetary sufficiency, budgetary sufficiency, revenues and expenditures of the regional budget as a percentage of GRP, provision of the regional budget with its own funds, and the rate of growth of GRP. (Table 2).
Table 1
budgetary and taxation sphere of the Kemerovo region
Indicators Years
2007 2008 2009 2010
1. Regional budget revenues, mln. Rub. 84259 118324 100373 113379
2. Regional budget revenues as% of GRP 19.3 20.6 19.2 19.6
3. Regional budget expenditures, mln. Rubles. 84643 114237.3 106281 117172
4. Regional budget expenditures in% of GRP 19.4 19.9 20.3 20.2
5. Surplus (deficit) of the regional budget, mln. Rubles. - 384 4086.7 - 5908 - 3793
6. Budgetary provision, thousand rubles. 29.8 41.9 35.5 37.0
7. Budget surplus (deficit) per capita, thousand rubles. - 0.136 1.45 - 2.09 - 1.24
8. Budget deficit in% of GRP 0.1 - 1.1 0.7
9. Provision of the regional budget with own funds,% 73.0 74.8 55.8 67.1
10. Tax revenues to the budget, mln. Rubles. 56109 79594 51620.1 71353
11. Share of tax revenues to the budget in the total amount of budget revenues,% 66.6 67.3 51.4 62.9
12. Debts of business entities on payments to the budget and off-budget funds, mln. Rubles. 9523.5 8671.4 15867 8719
13. Share of arrears on payments to the budget in the total amount of tax revenues,% 3.06 1.9 3.05 8.7
14. GRP, million rubles. 437790.2 575942.3 524107.5 578388.2
15. GRP per capita, thousand rubles. 155.1 204.1 185.8 188.8
table 2
Indicators and their safety thresholds in the fiscal sphere of the Kemerovo region
Indicator Threshold value 2007 2008 2009 2010
Increase (decrease) in budgetary provision,% 20 - 30 - 40.6 - 15.3 4.2
Budget adequacy,%< 3 0,1 - 1,1 0,7
Regional budget revenues as% of GRP 37.8 19.3 20.6 19.2 19.6
Regional budget expenditures in% of GRP 36.3 19.4 19.9 20.3 20.2
Growth (decline) rate of gross regional product,% 2 - 4 - 35.5 - 9 10.3
Provision of the budget with own funds,% ^ 100 73.0 74.8 55.8 67.1
The threshold values of the indicators of regional budget revenues and expenditures as a percentage of GRP were calculated on the basis of the average value of the all-Russian trend (taking into account the level of federal budget revenues and expenditures as a percentage of GDP). Obviously, these indicators at the regional level should be as close as possible to the corresponding indicators of all-Russian values. The critical values of the indicators of the growth of budgetary sufficiency, budgetary sufficiency, and the growth rate of the gross regional product were determined according to the methodology of the Kola Scientific Center of the Russian Academy of Sciences.
As can be seen from Table 1, in 2010 there is a positive trend in most of the fiscal indicators of the Kemerovo region. Thus, the revenues of the regional budget in comparison with 2009 increased by 12.9%, which creates the preconditions for the timely fulfillment of debt obligations. Tax revenues to the budget are significantly increasing (by 38.2%), almost reaching the level of 2008, which should be recognized as the safest in all respects. Along with this, it should be noted a significant decrease at the end of 2010 of the debt of economic entities on payments to the budget and off-budget funds, which indicates the expansion of the scale of financial and economic activities of enterprises and organizations of the Kemerovo region.
One of the main components of the security of the fiscal sphere and the general and
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E. A. Kalashnikova - 2010
Dmitry Margasov, Post-graduate student of the Faculty of Finance, Lobachevsky State University of Nizhny Novgorod, Advisor to the Head of the North-West Territorial Administration of the Federal Agency for Fisheries under the Government of Russia, Russia
A Method of Estimating Fiscal Security of a Subject of the Russian Federation and Municipal Entities by Determining the Coefficient of Capital Management Efficiency
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