Braiding

Developing and ensuring the execution of the federal budget, ensuring the implementation of financial and monetary policies in the Russian Federation are powers. Features of the development, adoption and implementation of the state budget of the Russian Federation Development and execution

Established in the planning period. It's no secret that when the budget for the next reporting year is approved, an estimate of revenue and expenditure is drawn up, which must be adhered to throughout the entire period.

According to current legislative norms, budget execution is entrusted to public authorities according to each level of this system. establishes the main ones that must correspond, that is, the consolidated balance sheet. This aspect especially concerns the level of deficit or lack of income from own sources to cover planned expenses. To achieve this, a deficit limit is set annually, exceeding which requires the introduction of emergency measures. As a rule, in this case, sequestration is introduced - a procedure that involves a proportional reduction in government spending. The only exceptions are socially protected items, for example, payments of pensions, benefits, scholarships, support for the most important social and economic programs in the country.

In fact, the direct execution of the budget for expenditures is carried out by the managers of funds, especially financial authorities. A striking example of this is the Ministry of Finance, which is capable of not only monitoring, but also adjusting the established data. But the revenue part is largely fulfilled thanks to the tax service, which is the main body for accumulating funds into the state treasury.

As you know, in Russia the budget system consists of three main links: the federal, the budget of the constituent entities of the federation. The federal treasury can be considered the unifying body, since it places all raised funds in a separate account in the central bank, and then they are distributed in selected areas. And the management of the federal treasury is carried out by the Ministry of Finance, which strives to achieve the main goals and objectives. These include the following:

  • adhere to the principle of cash unity, that is, the accumulation of resources coming from different sources in one account;
  • determining the amount of subsidies and other appropriations intended for other parts of the budget system, with the subsequent transfer of these amounts to the appropriate accounts;
  • compilation of a summary statement in the context of fund managers;
  • carrying out work on planning and forecasting the main trends in economic development in the future, based on which it becomes easier to draw up a budget for the future period;
  • control over budget execution, which is expressed in the regular provision of reports on the compliance of the actual state of affairs with planned indicators.

If we talk about documentation, then control activities are carried out on the basis of this document. This document is considered a kind of base, based on which you can understand how accurately the budget is being executed. The list requires a thorough reflection of income and expenditure for all items provided for by law and annual practice. Sources of income include individuals and legal organizations. The former are subject to tax and non-tax payments to the budget through independent payments to certain authorities. And legal entities, as a rule, transfer funds in non-cash form from their bank account to the account of the corresponding budget.

And in conclusion, I would like to note that budget execution presupposes a strictly targeted use of the received subventions or subsidies. Among the enlarged goals are the maintenance of the government apparatus, ensuring the defense of the country, and maintaining sectors of the national economy that are of paramount importance.

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1. Administrative law in Russia was formed as a result of:
spin-offs from state law in the 19th century
transition from police law to administrative law in the 19th and 20th centuries
division of state law into administrative and constitutional law at the beginning of the 20th century
All of the above answers are correct

2. Relations that develop during intersectoral management include:
to horizontal and vertical
more often to vertical than to horizontal
to horizontal relations
to vertical relationships

3. The main feature of an act of an executive authority is:
official character and bilateral expression of will
the presence of administrative law norms that apply to a wide range of persons
their individual and entitled nature
publication by subjects of executive power and subordinate legislation

4. The interaction between the judiciary and the executive power is that:
the judiciary is subordinate to the executive branch
courts are financed from the local budget
executive authorities check the work of courts, hear reports from judges
the executive branch provides conditions for the normal functioning of the judicial system

5. Which of the elements of an administrative offense is mandatory when qualifying the offense as “violation of seasonal hunting rules”:
means of committing an offense
method of committing an offense
time of commission of the offense
motive for committing an offense

6. The Government of the Russian Federation has the right to publish:
decrees and resolutions
decrees and orders
decrees and orders
resolutions, orders and decrees.

7. The possibility established by the norms of administrative law for an individual to exercise rights and fulfill responsibilities in the field of public administration is:
administrative capacity
administrative tortiousness
administrative legal personality
administrative legal capacity.

8. The Government of Russia, in addition to the chairman and his deputies, includes:
representatives of the constituent entities of the Russian Federation
federal ministers - heads of ministries
heads of federal executive authorities
chairmen of governments of constituent entities of the Russian Federation.

9. The federal executive body exercising supervisory functions is:
federal supervision
State Committee of the Russian Federation
federal ministry
federal Service

10. The sole executive body operating within a certain administrative-territorial unit, which has become the legal successor of the previously existing collegial body - the executive committee - is:
local self-government body
department
administration
Committee
control

11. The most important feature of public administration, expressing the nature of the relationship between the legislative and executive authorities, is:
its executive and administrative nature
his executive nature
its distributive nature
character is consistent.

12. Development and enforcement of the federal budget, ensuring the implementation of financial and monetary policies in the Russian Federation is the competence of:
Chairman of the Government of the Russian Federation
President of the Russian Federation
Government of the Russian Federation
State Duma of the Russian Federation.

13. Administrative tort liability occurs:
from 16 years old
from 21 years old
in some cases - from 14 years of age
from 18 years old.

14. Which principle of civil service is characterized by the following manifestations: compliance of activities with the interests of society, the state, public service of the civil service, turnover of civil servants, their accountability and responsibility:
democratism of civil service
professionalism of the public service
social and legal protection of employees
all of the above

15. In Russia, the system of executive authorities is headed by:
Federal Assembly of the Russian Federation
President and Government of the Russian Federation
Government of the Russian Federation
President of the Russian Federation

Drawing up a draft federal budget. The drafting of the federal budget is carried out by the Government of the Russian Federation in accordance with the budget policy of Russia, defined in the Budget Message of the President of the Russian Federation, and begins no later than 10 months before the start of the next financial year.

The procedure and timing for drawing up the draft federal budget, as well as the procedure for working on documents and materials that are required to be submitted simultaneously with the draft federal budget, are determined by the Government of the Russian Federation. The Budget Code of the Russian Federation defines only the main stages of drawing up a draft budget.

The first stage of the formation of the federal budget is the development by federal executive authorities and the selection by the Government of the Russian Federation of a plan - a forecast of the functioning of the economy for the next financial year, containing the main macroeconomic indicators characterizing the state of the economy.

Based on the plan chosen by the Government of the Russian Federation - a forecast of the functioning of the economy of the Russian Federation for the next financial year, the Ministry of Finance of Russia develops the main characteristics of the federal budget and distributes federal budget expenses for the next financial year in accordance with the functional classification of budget expenses of the Russian Federation and projections of the main income and expenses of the federal budget for the medium term.

The Ministry of Finance of Russia, within the established period from the date of adoption by the Government of the Russian Federation of the main characteristics of the federal budget and the distribution of federal budget expenditures for the next financial year: 1)

sends budget projections to federal executive authorities for distribution of federal budget funds to specific recipients; 2)

notifies the executive authorities of the constituent entities of the Federation about the methodology determined by Russian legislation for forming interbudgetary relations between the Russian Federation and the constituent entities of the Federation for the next financial year and for the medium term.

The second stage of the formation of the federal budget is the distribution by federal executive bodies of the maximum volumes of budget financing for the next financial year, as well as the development by these bodies of proposals for carrying out structural and organizational reforms in sectors of the economy and the social sphere, for the abolition of regulatory legal acts, the implementation of which entails the expenditure of budgetary funds. funds not provided by real sources of financing in the next financial year, on the suspension of the said regulatory legal acts or on their phased introduction.

At the same time, the authorized executive body creates a list of federal target programs to be financed from the federal budget in the next financial year, and agrees on the volumes of their financing in the coming year and for the medium term.

Uncoordinated issues on budget projections for the coming year and for the medium term are subject to consideration by an interdepartmental government commission headed by the Minister of Finance.

Development and approval by federal executive authorities of the indicators of the draft federal budget for the next financial year, documents and materials submitted simultaneously with it, bills on the minimum wage, on the minimum amount of state pensions, on the procedure for indexing wages of public sector workers and state pensions in the next financial year, as well as a list of legislative acts (articles, individual paragraphs of articles, subparagraphs, paragraphs) drawn up as an appendix to the draft federal law on the federal budget for the next financial year, the effect of which is canceled or suspended for the next financial year due to the fact that The budget does not provide funds for their implementation; they are completed by the deadline.

The Government of the Russian Federation is considering the forecast of socio-economic development of the Russian Federation for the next financial year and the updated parameters of the forecast of socio-economic development of the Russian Federation for the medium term, the draft federal budget and draft budgets of state extra-budgetary funds for the next financial year, the draft long-term financial plan, other documents and materials characterizing the budgetary and financial policy in the next financial year and for the medium term, presented by the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, and other federal executive authorities, and approves the draft federal law on the federal budget for submission to the State Duma of the Russian Federation.

Review and approval of the federal budget. It should be noted that at the moment there is a stable procedure for the consideration and approval of the federal budget, provided for by the Budget Code of the Russian Federation. Today it looks like this.

Before the start of consideration of the draft budget, the Government of the Russian Federation, along with the draft law on the federal budget, submits the following documents to the State Duma of the Russian Federation: 1)

main directions of budget and tax policy for the next financial year and planning period; 2)

preliminary results of the socio-economic development of the Russian Federation for the past period of the current financial year and the expected results of the socio-economic development of the Russian Federation for the current financial year; 3)

forecast of socio-economic development of the Russian Federation for the next financial year and planning period; 4)

assessment of the expected execution of the federal budget for the current financial year; 5)

forecast of the main parameters of the budget system of the Russian Federation; 6)

explanatory note; 7)

calculations for items of classification of federal budget revenues and sources of financing the federal budget deficit.

In addition, draft amendments and additions to tax legislation must be submitted along with the draft federal budget.

Before the draft federal law on the federal budget is considered in the first reading, this draft is discussed in committees and commissions of the State Duma. Proposals regarding the bill are summarized in the Committee on Budget and Taxes, which prepares an opinion on the draft federal budget and submits it to the State Duma for consideration.

The draft federal budget is considered by the State Duma in three readings.

When considering the draft in the first reading, which must take place within 30 days from the date of submission of the draft budget, the State Duma considers the concept, forecast of socio-economic development, main directions of budget and tax policy and approves the main indicators of the federal budget.

If the draft federal budget is rejected in the first reading, a conciliation commission is formed from representatives of the State Duma, the Federation Council and the Government of the Russian Federation, which submits the revised draft federal budget for consideration by the State Duma again in the first reading. In addition, the State Duma may return the project to the Government or raise the issue of no confidence in the Government.

When considering the draft federal budget in the second reading, which must take place within 35 days from the date of adoption of the document in the first reading, the State Duma discusses and approves allocations for sections of the budget classification, etc.

15 days after the adoption of the document in the second reading, when discussing the draft budget in the third reading, budget expenditures are approved by subsections of the budget classification.

In the future, the process of approving the draft federal budget occurs in the manner established by the Constitution of the Russian Federation.

If the federal law on the federal budget is not adopted by January 1, the Ministry of Finance of the Russian Federation shall temporarily manage the federal budget for the first quarter.

Execution of the federal budget. Budget execution is the practical implementation of the budget according to all the provided indicators of its revenue and expenditure parts. Execution of budgets is a function of the executive branch of government. In the process of budget execution, the Minister of Finance of the Russian Federation may authorize the redistribution of federal budget funds by sections, subsections, types of expenses and subject items within the limits of funds allocated to the main manager or recipient of federal budget funds, in the amount of no more than 10% of the allocations allocated to the main manager of federal budget funds .

The operational execution of the budget is carried out in accordance with the consolidated budget list (list of income and expenses), approved by the Ministry of Finance of the Russian Federation and transferred for execution to the Federal Treasury. The operational execution of the budget consists of taking measures to ensure the receipt of planned revenues, providing financial resources for activities provided for in the budget schedule, and monitoring their correct use.

All government bodies, budgetary and other organizations participate to some extent in budget execution. However, the most significant role in this area belongs to the financial authorities, especially the Federal Tax Service, responsible for collecting taxes, and the Federal Treasury, which carries out treasury execution of the federal budget.

In the treasury execution of the federal budget, registration of revenues, regulation of the volumes and timing of budget obligations, issuance of authorization for the right to make expenses within the allocated limits of budget obligations, and making payments on behalf of recipients of federal budget funds are assigned to the Federal Treasury. The execution of the federal budget is carried out on the basis of reflecting all operations and funds of the federal budget in the system of balance sheet accounts of the Federal Treasury. In the process of executing the federal budget, it is prohibited to carry out transactions that bypass the system of balance sheet accounts of the Federal Treasury.

The main task of the Federal Tax Service, which is under the jurisdiction of the Ministry of Finance of the Russian Federation, is to monitor compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timely payment of taxes and fees to the relevant budget. As can be seen from the definition, this service mainly ensures the execution of the revenue side of the budget. For this purpose, she is endowed with significant rights: 1)

carry out checks of monetary documents, accounting books, reports, plans related to tax accounting, obtain the necessary information, certificates, explanations; 2)

inspect warehouses, retail and other premises of enterprises and citizens; 3)

suspend operations on current and other bank accounts in case of failure to submit accounting reports, balance sheets, settlements and other documents; 4)

apply financial sanctions to enterprises, institutions, organizations and citizens, impose administrative fines, etc.

The key role in budget execution belongs to the Federal Treasury, which is also a structural unit of the Ministry of Finance of the Russian Federation. Its main tasks are: 1)

control over the execution of the federal budget; 2)

management of federal budget revenues and expenditures on treasury accounts in banks; 3)

collection, processing and analysis of information on the state of public finances, etc.

To carry out these tasks, the Federal Treasury: 1)

organizes the budgetary and financial execution of the federal budget; 2)

informs the territorial bodies of the Federal Treasury of the amounts of allocations from the federal budget for the territories served by these bodies; 3)

maintains a consolidated register of managers of federal budget funds; 4)

organizes and carries out short-term forecasting of federal budget funds; 5)

organizes and carries out consolidated accounting of operations on the movement of federal budget funds; 6)

organizes and manages federal budget revenues and expenditures.

The direct work on targeted financing of organizations and carrying out operations with federal budget funds is carried out by the territorial bodies of the Federal Treasury.

The Federal Treasury bodies are endowed with quite serious rights, in particular the right to suspend transactions on the accounts of organizations using federal budget funds if they commit certain violations of financial discipline, the right to recover from legal entities in an indisputable manner federal budget funds used for other than their intended purpose, and etc.

The functions of control and supervision in the financial and budgetary sphere are carried out by the Federal Service for Financial and Budgetary Supervision, which is under the jurisdiction of the Ministry of Finance of the Russian Federation. In particular, the Federal Service for Financial and Budgetary Supervision exercises control and supervision of:

1) over the use of federal budget funds, funds from state extra-budgetary funds, as well as material assets in federal ownership; ts, 2) compliance by residents and non-residents (with the exception of credit organizations and currency exchanges) with the currency legislation of the Russian Federation; 3)

execution by financial control bodies of federal executive authorities, state authorities of the constituent entities of the Federation, local governments of the legislation of the Russian Federation on financial and budgetary control and supervision.

The Federal Service for Financial and Budgetary Supervision carries out, within its competence, proceedings in cases of administrative offenses in accordance with the legislation of the Russian Federation, etc.

In order to exercise powers in the established field of activity, the Service has the right: 1)

check in organizations receiving federal budget funds, monetary documents, accounting registers, reports, plans, estimates and other documents, the actual availability, safety and correct use of funds, securities, material assets, and also receive the necessary written explanations from officials, financial responsible and other persons, certificates and information on issues arising during audits and inspections, and certified copies of documents necessary for carrying out control and supervisory activities; 2)

carry out, in organizations of any form of ownership that have received funds, material assets and documents from the inspected organization, a comparison of records, documents and data with the corresponding records, documents and data of the inspected organization (counter inspection); 3)

send to the inspected organizations and their higher authorities mandatory submissions for consideration or mandatory instructions to eliminate identified violations; 4)

exercise control over the timeliness and completeness of the elimination by the inspected organizations and (or) their superior bodies of violations of legislation in the financial and budgetary sphere, including through voluntary reimbursement of funds, etc.

Execution of federal budget expenditures. It is related to the distribution of federal budget funds. The right to manage funds allocated from the budget is granted by law to the heads of organizations, who are called managers of budget funds. Managers of budget funds are divided into main and subordinate. The main managers include state bodies, local governments, etc. of the Russian Federation. The subordinates include the heads of organizations that receive funds from the main managers for distribution between subordinate organizations, as well as the heads of organizations that receive these funds for their intended use.

Federal budget funds are spent in various forms and for various purposes (for example, providing loans to foreign states, etc.), but the bulk of funds are distributed through financing, which means the provision of federal budget funds at the disposal of organizations on the basis of irrevocability and gratuitousness.

Financing is most often carried out on the principles of purposefulness, in other words, the funds provided to organizations have a strictly intended purpose (payment of wages, scholarships, reconstruction of a building, etc.).

Forms of budget financing.

/. Financing of state (unitary) enterprises. State-owned enterprises now act as independent economic entities whose activities are aimed at making a profit. The state most often cannot interfere in the economic activities of unitary enterprises. As a rule, an enterprise must cover its expenses from its own funds. Therefore, budget financing should not be the main source of funds for an enterprise, but it is necessary for unprofitable but socially significant enterprises.

2. Estimated budgetary financing of institutions. Institutions are not commercial legal entities and therefore, as a rule, do not have their own income or their volume is not significant. Therefore, all expenses of institutions are covered from the budget on the basis of financial plans - cost estimates that establish the volume, target direction and quarterly distribution of funds allocated from the budget. Expense items are mandatory and cannot be changed at the will of the head of the institution. Institutions receiving budgetary funding include institutions of education, healthcare, science, bodies of the Ministry of Defense of the Russian Federation, the state apparatus of the Russian Federation, and law enforcement agencies.

The state budget is an estimate (list) of government revenues and expenses by sources of income and main distribution channels.

Depending on the government system, the budget can be of different levels.

Federal

Republican

The main thing in our country is the federal budget. The formation of the state budget is associated with the special fiscal policy of the state Zerkin D.P., Ignatov V.G. Fundamentals of the theory of public administration. - RnD.: Phoenix, 2010. - P.163.

Fiscal policy is the conscious manipulation of the state budget through expenses, taxes, loans in order to improve the socio-economic situation in the country. Based on the nature of the impact on the economy, a distinction is made between stimulating and contractionary fiscal policies.

Stimulating - tax reduction policy. This policy creates incentives to work, to save and invest, and to innovate, thus stimulating the growth of national production.

The restraining one is the policy of increasing the tax burden. However, this policy is beneficial mainly when there is a threat of inflation, in order to restrain further price increases with high taxes.

The federal budget is formed by the government and adopted by the State Duma. During the discussion of the budget, the estimated revenues and expenses of the state are discussed, sectoral and regional interests are taken into account, funding for state projects and programs is provided, including

Fighting monopolism, encouraging competition, supporting small and medium-sized businesses

Rational use of resources

Maintaining the exchange rate of the national currency

Maintaining trade balance

Measures to limit inflation and unemployment

Programs to combat poverty Aliev I. M. Economics: textbook. for bachelors / Aliev I. M., Gorelov N. A., Ilyina L. O. - M.: Yurayt, 2013. - P. 199.

The budget is thus a tool for achieving and maintaining economic stability.

Budgetary systems currently include the budgets of the central government, regional authorities and local governments. Government revenues are determined primarily through taxes. The sources and structure of budget revenues determine the economic relations formed between the state, enterprises, organizations and citizens in the process of implementing the main financial fund of the country - the state budget.

The form of manifestation of the presented economic relations are various types of payments by organizations, enterprises and the population to the state budget, and their material embodiment is funds mobilized into the budget fund.

Budget revenues, on the one hand, serve as the result of the distribution of the value of the social product between all kinds of participants in social reproduction, and on the other hand, they are the object of further distribution, determined in the hands of the state of value, since the latter is used to form budget funds for territorial, sectoral and special purposes. Budget revenues related to the budget system are generated from assigned and regulating revenue sources, as well as direct financial assistance in all forms and other revenues in accordance with the budget law for the financial year under study. Income is impersonal except in cases stipulated by special legislation.

A significant part of tax revenues is credited to the federal budget; regional and local budgets are assigned taxes and fees, the collection of which is low.

The creation of budgets at all levels is carried out at the expense of tax and non-tax revenues. Based on this, optimal fiscal federalism should be implemented primarily on the basis of the optimal tax system of the state.

Taxes are the main form of mobilizing government revenue in countries with market economies. In the budgets of central governments they form from 70 to 90% of all revenues; in local budgets the share of these revenues is usually about 50%. Due to taxes and fees redistributed through the state budget, part of the financial resources of state and municipal enterprises (in the Russian Federation - unitary enterprises) and a number of special funds is determined. Vasilenko I.A.: State and municipal management. - M.: Gardariki, 2012. - P.219.

Federal budget revenues are determined by:

1) federal taxes, fees and non-tax revenues - in accordance with the standards of deductions established by the Budget Code of the Russian Federation;

2) other non-tax income in accordance with deduction standards;

3) federal taxes and fees (in terms of paying off debts from previous years for certain types of taxes, as well as in terms of paying off debts on canceled taxes and fees).

Taxes, being the main source of budget revenues at all levels of the budget system, determine not only the parameters of itemized financing of expenses, but also form the basis for the territorial redistribution of financial resources. It is necessary to reform interbudgetary relations between the center and the constituent entities of the federation, municipalities, the main directions of which are the isolation of each link of the budget system of the Russian Federation and the elimination of the dependence of the budgets of the constituent entities of the Russian Federation on the federal budget, as well as the introduction of the expenditure concept of building the budget of the Russian Federation. From these positions, fiscal policy should be aimed at balancing the interests of the center and the territories, determining clear proportions for the distribution of tax payments along the links of the budget system Kudina M. V. Economics / Kudina M. V., - M.: Forum; Infra-M, 2012. - P.123.

The development of the state budget is the responsibility of the government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and municipalities. A significant role in drawing up the draft budget is played by the forecast of the socio-economic development of Russia and the territories, which in turn grow on the basis of data from the socio-economic development of the territories.

The work itself on drawing up the draft budget is carried out by the Ministry of Finance of the Russian Federation and its financial authorities, as well as tax and customs authorities.

Budget development takes place in several stages:

The first stage of developing a draft budget (3 months). At this stage the following is done:

Development of a forecast of socio-economic development;

Formation of a consolidated balance of financial resources;

Identification of priority areas of budget policy;

Calculation of project milestones.

When developing a budget for the coming year, different methods are used:

Method of economic analysis. Establishes the degree of budget execution for the previous year and determines the degree of implementation for the current year, identifying the reasons for deviations.

Normative method. This method is based on the norm for determining the expense item. By multiplying the natural unit by the norm, the total amount of expenses is determined.

The extrapolation method determines financial indicators based on their dynamics, reporting data for previous years and divides the received amounts for the next year Veliyev Z. T. Formation of the state budget of the Russian Federation on the basis of targeted budget programs // Young scientist. 2011. No. 2. T.1. P. 84.

During this period of drafting the budget, the authorities of the constituent entities of the Russian Federation must submit requests and justifications for them to receive subventions from the federal budget.

The second stage of developing a draft budget (4 months) includes an analysis of all presented indicators and calculations.

Based on these analyses, the Ministry of Finance generates target figures for the draft federal budget.

Next, the submitted document is sent to the executive authorities of the constituent entities of the Russian Federation. The heads of these structures can make their proposals to change specific indicators of the draft federal budget.

At the third stage, the government of the Russian Federation draws up a budget planning project. According to the law, this document must be drawn up within two months.

The budget message includes:

Main indicators of socio-economic development of the Russian Federation for the corresponding year;

Consolidated financial balance for the territory of the country; information on government revenues;

Main directions of budget policy;

Draft federal budget of the Russian Federation;

Consolidated budget of the Russian Federation;

Assessment of the use of the budget of the past and current financial years.

According to the Constitution of the Russian Federation, the government submits a draft federal budget for consideration to the State Duma before September 1. The budget message must be published in the open press.

The State Duma in the third reading adopted the Russian budget for 2015-2017. The budget deficit is planned at 0.6% of GDP for all three years.

The draft budget was based on a macroeconomic forecast that assumes economic recovery: acceleration of GDP growth to 1.2% in 2015, to 2.3% in 2016 and to 3% in 2017.

Inflation is projected at 5.5% in 2015, 4.5% in 2016 and 4% in 2017. The average annual dollar exchange rate in 2015 is planned to be 37.7 rubles. .

Budget revenues in 2015 are planned at 15.082 trillion rubles. (19.5% of GDP), expenses - 15.513 trillion rubles. (20% of GDP), deficit - 430.718 billion rubles. (0.6% of GDP).

Revenues of 15.796 trillion rubles are planned for 2016. (19% of GDP), expenses - 16.272 trillion rubles. (19.6% of GDP), deficit - 476.3 billion rubles. (0.6% of GDP).

In 2017, the budget will receive 16.548 trillion rubles. (18.4% of GDP). Expenses will amount to 17.089 trillion rubles. (19% of GDP), deficit - 540.9 billion rubles. (0.6% of GDP).

The base oil price should be $96 per barrel in 2015-2017. The price of Urals oil in 2015-2017 is projected at $100 per barrel. Federal Law dated December 1, 2014 N 384-FZ “On the federal budget for 2015 and for the planning period of 2016 and 2017.”