Legal regulation of state and municipal revenues. State and municipal expenses as a financial and legal category State revenues as a financial and legal category

The functioning of the state throughout the history of its existence as an integral system was determined mainly by its economic (profit) potential. At the macroeconomic level, the system of functioning of financial relations is directly related to the processes of mobilizing financial resources at the disposal of the state and their use to solve problems of national importance. The state's ability to provide public goods and redistribute depends on the income at its disposal.

In the financial history of Russia, the formation of state revenues occurred not only through monetary collections, but also through the delivery of natural products and through the performance of various labor duties. At the same time, collections from the population in cash were not the main ones; money was raised in cases where it was not possible to directly attract the required natural products or the forces of the population to form national resources or perform specific work. In this case, the money served as an account for the total volume of collections.

In modern Russia, centralized methods of regulating methods of generating income and using expenses predominate,

because the:

· financial (budgetary, tax) legislation is largely regulated at the federal level;

· in the sphere of interbudgetary relations, the mechanism of regulatory (temporary) revenues dominates in comparison with assigned or own tax powers that operate on a permanent basis;

· Federal taxes predominate in the structure of the consolidated budget, which provokes the use of vertical methods of financial equalization.

Budget revenues at the federal and regional levels have some features:

· they form part of government revenues;

· legal regulation of budget revenues of the region occurs within a certain time frame (fiscal year);

· income does not have a special purpose, i.e. binding to the expense item.

The concept of "income"

Different subjects of economic (market) relations have different goals in their activities, so for commercial organizations the result of the activity should be the receipt of profit, and for the state - the provision of public goods to the population.

General for the state, as well as for organizations when implementing their own activities, is to obtain a certain benefits(material or intangible nature) exceeding the costs that were incurred. In cases where social activity is economic character, i.e. updated and implemented rational, subjects receive benefits in the form income, if we consider its material aspect.

From the standpoint of economic theory under "income» one should understand the totality of money and material wealth that a person, family, social group, the population as a whole or another market entity during a certain period of time. Income is considered a means of consumer satisfaction and a reward for contribution to production. Income can be in the form of money, incentives, or personal moral and spiritual satisfaction in the implementation of any activity. Back in the 18th century. A. Smith wrote that in its true form the price of a product consists of three parts, each of which represents someone's income.

The concept of “income” should be distinguished from such concepts as: "profit"; "wealth"; "capital".

- Profitrepresents the difference between income received from the sale of factors of production, from sales and non-sales activities. Profit is earned if the monetary amount of net assets at the end of the period exceeds the monetary amount of net assets at the beginning of the period after deducting all distributions and contributions from owners during the period.

- To wealth This includes everything that has a market value and can be sold for money or exchanged for other goods. Wealth can be represented in tangible form, in the form of paper assets, as well as in a person's personal abilities (intangible wealth).

Under the concept "capital" You can understand both money and wealth in money. In economic theory, “capital” is one of the factors of production, represented by means of production created by human labor and intended for productive consumption. Capital is a stock (wealth) and income and profit are flows (wealth services). Capital in all its manifestations is real wealth, having either material or monetary form. Any form of capital brings interest income.

The commonality between the concepts under consideration can be expressed by the definition of the classic A. Smith: income is the return on capital.

In macroeconomics, “income” is one of the aspects of the gross national product (GNP) - as a flow of monetary and natural costs and receipts of physical and physical resources into the national economy. legal entities, incl. and their gross (total) revenue from the sale of goods, performance of work and provision of services.

Any type of economic income is derived from the use of a specific factor of production.

According to the theory of imputation, each factor of production is imputed to the corresponding type of income. For example, the income received by an employee as the owner of labor (factor of production) is wages with various additional payments; as well as income received by the owners of capital, land, information, and entrepreneurial abilities as factors of production.

National income is the sum of primary incomes: wages (R), profit on capital (P), land rent (L). Finance acts as a link between the creation and use of national income. (R; P; L) are primary incomes, any other type of income is secondary, it can only stem from these three together or separately.

According to A. Smith, the result of the people’s work for a given year should be such that it is possible to reimburse the costs of maintaining the country’s fixed and working capital. Only if the total product of the country's labor allows such compensation to be made, all that remains beyond this constitutes the national income. The total product is called the country's gross income, and the rest is its net income. It is the net income, when all expenses for maintaining fixed and working capital have already been made, that remains for the residents of the country for their direct consumption: for expenses on food, clothing, housing, all kinds of amenities and pleasures. The true measure of a people's wealth is net income, not gross income. The first economist who created the concept of national income and introduced it into scientific circulation, and also noted the division of the total (gross) product into three parts: cost recovery, wages and net income, was William Petty.

State revenues as a legal category are defined as various monetary resources received in the process of distribution and redistribution of part of the national income of society at the disposal (property) of the state and used by it to finance the needs that arise in the implementation of its tasks and the performance of relevant functions.

Government revenues as an economic category represent a part of financial relations (a system of monetary relations) associated with the formation of monetary and material resources at the disposal of the state. State revenues constitute the financial basis of the state's activities.

It is necessary to distinguish between the concepts " State revenues" and "D" state budget revenues", which are not equivalent. State revenues unite a broader group of relations, since state revenues, in addition to state budget revenues, include the income of state enterprises and the resources of state extra-budgetary funds.

In the theory of financial law, a provision has been developed according to which all state revenues (according to the order of formation and use) are divided into centralized And decentralized.:

1) Financial resources accumulated by the state are called centralized and are formed from tax revenues and not tax revenue, for example, income from external economic activity, state property, customs duties, etc., as well as payments from the population.

2) The resources remaining at the disposal of state enterprises are called decentralized income and are formed from cash income and savings of the enterprises themselves.

The division of state revenues into centralized and decentralized shows the relationship between the sources of satisfying national and collective needs.

The object of distribution to the state. enterprises are profit and depreciation. Tax payments, fees, duties can be considered as an object of budgetary relations; The object of state credit relations is the temporarily free financial resources of legal entities and individuals. When the newly created value is not enough to cover financial needs, for example during the economic period. crisis, wars, etc., the state turns to another source - national wealth. This will mean the implementation of individual types state property: gold reserves, state-owned enterprises, other types of property, which leads to a reduction in material assets owned by the state - a decrease in gold and foreign exchange reserves, capital investments abroad, etc.

All sources of income are divided into two groups:internal and external.

To internal- include ND and national. wealth created within the country and used by the state to carry out its functions; to external - ND of another country, borrowed in the form of external loans, and in exceptional cases - national wealth. The use of national wealth as a source of income for another country often has the nature of financial robbery.

In all countries, regardless of their socio-economic structure and political orientation, the main source of government revenue is ND, those. state revenues express the relations of distribution and redistribution of income, which are carried out by financial methods inherent in the state.

State revenues are generated through various methods, which ultimately determine their composition.

Even in the Middle Ages, seven main sources of state income were pointed out: domains; spoils of war; gifts from friendly states; fees from allies; income from trade; export and import duties; tribute from conquered peoples.

In modern conditions, the nature of state revenues is changing and in the conditions market economy the main methods used by government authorities to redistribute national income and mobilize government revenues are taxes (in their various forms), loans and emissions. The relationship between these methods varies in different historical periods and is determined by many factors:

economic conditions,

· specific economic and social situation,

· the degree of severity of emerging social contradictions, etc.

In economic theory there are four main macroeconomic entities a, these are: households; firms (business sector); state; abroad (foreign sector). The expenditure of one economic entity becomes the income of another, and vice versa.

Firms bear expenses in the resource market and in the form of taxes paid to the state, while receiving investment funds from financial markets and income from the product market, as well as income in the form of subsidies from the state.

Households receive income from providing factors of production to the resource market and savings to financial markets, while incurring costs in the form of consumption costs in the product market, paying taxes and other obligatory payments, receiving transfers from the state.

Foreign sector receives income through exports to the market of products and net inflows from the financial markets of another state.

State through government loans, it receives income in financial markets and in the form of taxes from households and firms.

In a market economy, the expenses of some economic (market) entities are transferred to others in the form of income, and thus a relationship is established between all entities.

Households and firms act as subjects in the market of production factors. When selling the main factors of production used by the company, households also receive income in the amount of (D), from which they pay taxes to the state in the amount of (T). Disposable income (DR = D -T) is divided into consumption (C) and savings (S). income of the population, they consist of wages, pensions, benefits and scholarships: DD t = (W t - T t) + Z,

The household budget has the form: y = C + T + S.

Household income belongs to the category of income of the personal sector of the economy, which also includes income of non-corporate private businesses (private business sector).

The gross income of households (individuals) for a financial year is the sum of earned and received income from property (non-corporate business sector of the economy), which includes: payments from all sources and places of their work.

The basis for the formation of total personal income of economic activity is GNP at the distribution stage.

The main components of the population's income are the income of hired workers, business income, income from the use and sale of property, all types and forms of social assistance and support, as well as illegal cash income.

Firms, using factors of production acquired from households, based on their own entrepreneurship, create certain values (value) and sell them at the market rate, and receive income from the sale (D).

The total income of a company (legal entity) for a financial year consists of the amount of income earned and received from property, this is: proceeds from the sale of goods, works and services, proceeds from the sale of capital property, valuable papers, patents and licenses, dividends and interest on securities of other issuers, loans provided, deposits, etc., rent payments on leased property.

The income of firms can be presented as follows:

DF t = V t - (Mz t + W t (1 + S) + A t) = (V t - C t) - T t = P t - T t,

Profit is the main form of cash accumulation of enterprises. Profit is the most important source of expansion and modernization of fixed assets (F) of enterprises, and an increase in their own working capital. Factors of profit growth are an increase in the volume of product sales, a decrease in its cost; profit margins are affected by changes in prices for raw materials, materials, fuel and other types of production costs.

Through taxes and fees paid to the state, households and firms, as well as in the process of providing social transfers and loans by the state, etc., financial and budgetary relations arise between economic entities. At the same time, the redistribution policy pursued by the state puts households in a more powerless position compared to legal entities, such as corporations. This happens mainly by giving firms tax advantages that are denied to families.

A distinctive feature of the state from other market entities in matters of budget organization is that the state plans expenses first, and then income. Unlike other economic entities, the state rarely thinks about the amount of income. If households and firms produce goods to generate income, then the state has a monopoly on the right to impose taxes and produce a unique product - money.

Classification of government revenues

The income coming to the disposal (property) of the state is very diverse. For their classifications use various criteria. When classifying income according to socio-economic criteria, the basis is the presence of various forms of ownership: state, municipal, private.

On a territorial basis, state centralized revenues are divided into federal and revenues of the constituent entities of the Federation. According to the form of mobilization of government revenues, they can be divided into mandatory And voluntary. In turn, government revenues received on a mandatory basis are divided into taxes and non-tax payments.

Improving legal mechanisms aimed at the formation of public monetary funds is one of the main directions of the state's budget policy, the implementation of which is possible only subject to a detailed study of the legal nature of state revenues.

At the present stage of development of financial and legal doctrine, the term “state revenues” is used to designate financial resources, including not only funds from the budgets of the budgetary system of the Russian Federation. It should be noted that the use of this term in relation to funds received by public funds formed both within the budget system and outside it is due to the historically established understanding of the terms “state” and “public”, expressed in their identification.

Government revenues- this is part of the country’s national income, circulated in the process of its distribution and redistribution through different kinds cash receipts into the ownership and disposal of the state in order to create the financial base necessary for the implementation of the goals and objectives facing the state.

The central place within the institution of state revenues is occupied by the income of public funds created within the budget system, i.e. budget revenues. According to Art. 6 BC RF budget revenues- these are funds received by the budget, with the exception of funds that, in accordance with the Budget Code of the Russian Federation, are sources of financing the budget deficit.

It should be noted that in a number of cases the state deliberately refuses to receive revenue sources in favor of private entities. The above is associated primarily with the transfer of some state powers to private entities, non-governmental organizations, which are transferred to self-financing from funds collected for the purpose of performing these public functions. For example, public legal functions in certain areas of economic activity have been transferred to self-regulatory organizations. The formation of compensation funds of these organizations is due to the implementation of activities of public importance in order to ensure the property liability of members of self-regulatory organizations.

The current legislation establishes a mechanism for the formation of funds of state corporations. For example, according to Federal Law dated December 23, 2003 No. 177-FZ “On Deposit Insurance individuals in banks Russian Federation“The funds of the Deposit Insurance Agency fund are formed and used to finance compensation payments for deposits of individuals.

The diversity of incomes involves their classification on various grounds.

The classification of income has important practical significance from the point of view of identifying the features of their legal regulation in order to improve the mechanisms for forming the revenue base of budgets.

One of the first scientifically based classifications of income was proposed by I. I. Yanzhul, who divided them into two large groups: 1) private law; 2) social and legal.

The first group includes such income that is received by the state by virtue of a free act on the part of subjects by virtue of a unilateral or bilateral agreement (gifts, voluntary donations to the state from subjects, state property and crafts, as well as some duties that are not forced).

The second group - social and legal income - includes those collected by the state from its subjects by virtue of a compulsory act on its part (regalia, duties, taxes).

In accordance with the USSR Law of October 30, 1959 “On the budgetary rights of the USSR and Union Republics,” the following types of income were included in state budget revenues: 1) part of the income of enterprises and business organizations in the form of turnover tax and deductions from profits; 2) income tax on collective farms, enterprises and organizations of cooperative systems and enterprises of public organizations; 3) personal tax; 4) other income, some of which fully corresponded to the concept of “state regalia” (income related to the provision of monopoly services by the state, and a number of others).

At the present stage of development of financial legislation, state revenues, depending on the legal nature of the public funds into which they are received, are divided into two categories:

1) state revenues aimed at the formation of public funds created within the budget system (budgets, budgets of state extra-budgetary funds);
2) government revenues aimed at the formation of public funds formed outside the budget system (for example, funds of self-regulatory organizations, funds of state corporations).

In turn, government revenues received by the budget system can be classified on the following grounds: 1) based on the structure of the budget system; 2) by legal form; 3) by areas of use; 4) depending on the legal regulation regime established by the BC RF;

5) taking into account the peculiarities of the legal regulation of state revenues and the procedure for their extraction.
1. Based on the structure of the budget system of the Russian Federation The following types of income are distinguished:
1) federal budget revenues;
2) budget revenues of the constituent entities of the Russian Federation;
3) local budget revenues.

As a rule, by their legal nature, income subject to credit to the budgets of different levels of the budget system does not differ. At the same time, it is possible to identify types of income that are subject to be credited exclusively to the budgets of the corresponding level of the budget system of the Russian Federation. For example, self-tax funds of citizens are exclusively a source of formation of local budgets, and the profits of the Central Bank of the Russian Federation are taken into account in federal budget revenues.

2. According to legal form The legislator divides income into three categories:
1) tax;
2) non-tax;
3) gratuitous (non-refundable) receipts.

This division of income into groups is the basis for the budget classification of income used to ensure comparability of budget indicators during their preparation and execution.

At the same time, the division of income proposed by the legislator has the following serious disadvantages: firstly, it does not allow reflecting income received by the state in kind (for example, when applying a special tax regime when implementing production sharing agreements); secondly, the inclusion by the legislator of payments that are budget revenues in those specified in Art. 41 of the Budget Code of the Russian Federation, groups do not always correspond to their legal nature, which contradicts constitutional requirements on the legality of establishing mandatory payments. Thus, for example, the classification of some payments (payments for the provision of information, information, documents by bodies carrying out state registration of title to real estate, tax authorities, performance of legally significant actions related to a patent for an invention, utility model, etc.) to the category of non-tax budget revenues contradicts not only the provisions of Art. 57 of the Constitution of the Russian Federation on the legality of establishing taxes and fees, but can also cause contradictions when resolving the issue of taxation of the specified income received by government bodies from the provision of paid services.

3. Depending on areas of use The following types of income can be distinguished:
1) income that has a designated purpose (interbudgetary subsidies, subventions, voluntary contributions, donations, self-tax funds of citizens, oil and gas revenues of the federal budget);
2) income used for general purposes and not linked to specific budget expenditures (tax revenues, as well as individual species non-tax income: income from paid services, from renting out property, etc.).

The provisions of Art. 35 BK RF, according to which according to general rule Budget revenues cannot be linked to certain expenses, as well as the norms of Ch. 13.2 of the Budget Code of the Russian Federation, establishing the purposes of using oil and gas revenues.

This basis for the classification of income has important practical significance from the point of view of the possibility for public legal entities to determine the main directions for the use of budget funds. Thus, income that does not have a designated purpose can be independently distributed by government bodies (local governments) to solve problems in the socio-economic sphere. For example, given the non-targeted nature of subsidies credited to the budgets of the budget system, the Federal Arbitration Court Northwestern district recognized the decision of the representative body as inconsistent with the budget legislation of the Russian Federation municipal district, according to which the amount of subsidies to ensure the balance of the settlement’s budget was reduced due to the latter’s failure to fulfill obligations transferred from the municipal district.

4. Depending on the installed bookmaker The Russian Federation legal regulation regime can distinguish the following income groups:
1) government revenues falling under general mode regulation provided for by the BC RF, the basis of which is the provisions of Art. 218 of the Budget Code of the Russian Federation on the execution of budgets by income (taxes, fees, penalties, fines for violation of tax legislation, civil payments related by the legislator to non-tax income, as well as gratuitous transfers with the exception of interbudgetary transfers);
2) government revenues subject to the regulatory regime provided for interbudgetary transfers (interbudgetary grants, subsidies, subventions);
3) government revenues belonging to the category of oil and gas revenues of the federal budget;
4) state revenues of the budgets of state extra-budgetary funds.
5. Taking into account the peculiarities of the legal regulation of state revenues and the procedure for their extraction Three groups of budget revenues can be distinguished:
1) own income is income received by the state from income-generating activities, from the sale of property constituting the treasury of a public legal entity;
2) borrowed funds received by the budget within the framework of debt obligations in the manner established by budget legislation:
3) state revenues, the withdrawal of which is ensured by state coercion.

It should be noted that the income related to the first and second groups in the presented classification “is received by the state through relations that are commodity-money from an economic point of view, and civil from a legal point of view.” The third category of income includes taxes and fees, fines, confiscations and other forced payments, the collection mechanism of which is established both within the Tax Code of the Russian Federation and in other sectoral legislative acts.

Introduction

The current complication of the financial activities of the state, its decentralization, the emergence of relatively new public funds of funds in private ownership for the Russian legal system, used by the state to satisfy the general interest, makes it impossible to apply the term “state revenue” to all public funds. , since income belonging to the state can be considered state in the full sense of the word, i.e. those incomes the owner of which is the state or the powers to dispose of which belong to the state. This predetermines the consideration of the categorical apparatus of financial law at a new qualitative level.

Main content

The term “state revenues” used by the science of financial law as the totality of funds from the budgets of the budget system of the Russian Federation and state unitary enterprises and institutions does not fully reflect all the realities of the financial activities of the state at this stage of development of the Russian economy. E.A. Ryzhkova rightly draws attention to the tendency of the private law element to penetrate into the regulation of public finances. And, we believe, this is not only a matter of using private finance as a source of public finance (payment of taxes and other obligatory payments by private individuals, etc.), but also a different use of private finance for public purposes.
First of all, this is due to the limited budgetary funds and the impossibility of satisfying all public needs at their expense. In this regard, the state seeks to rid the budget of “unproductive” expenses by creating and allocating state property to various legal entities that will act on their own behalf and practically at their own expense, but at the same time performing certain public functions. The reform carried out testifies to this legal status government institutions and the emergence of three types of them: state-owned, budgetary and autonomous, of which only the first are financed from the budget on the basis of estimates, and subsidies are allocated to the budgetary and autonomous ones for the implementation of government tasks.
Moreover, monetary funds traditionally classified as private are also used for public purposes. Currently, various funds of funds are being created that can be used for public purposes. These include funds of state corporations and companies, including deposit insurance agencies, Vnesheconombank, funds of non-state pension funds, etc. Due to civil law structures, both non-state pension funds and state corporations have separate property by right of ownership, but at the same time they act not in the private interests of the owner, but in certain general, group, collective interests (pension provision, protection of deposits, etc. .).
Since these funds are used not to satisfy the private needs of individuals, but to fulfill collective needs and satisfy public interest, considering them from a financial and legal perspective as private funds is not entirely justified. After all, “private legal entities are looking for profit,” while the protection of public interests is a government function. The possibility of “exercising some prerogatives of public power” by private or semi-private organizations was noted by P.M. Godme, pointing out that in these cases, the funds used by such organizations in the process of exercising the functions of public power are not private funds: “... they are used in the process of exercising public power and in this case are not subject to the laws of the market economy that characterize private finance"
At the same time, when considering such funds from a public legal position, using the term “state revenue” in relation to their income, in our opinion, is not possible. We believe that it is necessary and justified to use a more capacious and broader term - “public revenues”.
Here it is necessary to note that abroad, in relation to the non-private sphere of finance, the term “publique, public” is used, which is translated into Russian as “state”, which is both linguistically and substantively inaccurate. Thus, in French law, the term “publique” (“finances publiques”, “depenses publiques”, etc.) is used regarding financial categories. At the same time, as follows from the analysis of the literature, “finances publiques” (public finances) include state finances, local finances, finances of authorities social security, finances of public institutions and finances of all other legal entities of public law, from which it follows that “finances publiques” are much broader than public finances.
The opinion about the possibility of using the category “public” in relation to various legal categories has been repeatedly expressed in the legal literature. Thus, assessing the category “public finance”, E.V. Pokachalova points out that the problems of legal regulation of public and private finance are complex and cannot be solved according to the scheme “public finance is regulated by public law, private finance is regulated by private law”; the basis should be the presence of public or private interest. According to A.A. Nechai, public finances are public legal relations that are associated with the satisfaction of all types of public interest and arise in the process of formation, management, distribution (redistribution) and use of public funds of funds and control over this process. M.V. Karaseva offers under public financial activities understand the activities of the state, its authorized bodies, municipalities, as well as non-state legal entities endowed by the state with the responsibility to carry out public tasks in the field of finance.
First of all, publicity is associated with a focus on ensuring public interest. As a rule, the scientific literature notes that public interest is the interest of a social community recognized by the state and secured by law, the satisfaction of which serves as a condition and guarantee of its existence. Public interest as the total, averaged social interest in each of the spheres public life considered by A.A. Nechay.
Yu.A. Tikhomirov points out that the concept of “public interest” is generic, including more specific interests. In this case, as a rule, state, territorial and public public interests are distinguished. Speaking about the types of public interests, it is necessary to note the unclear boundaries between them and private interests, due to many factors. After all, if everything is more or less clear with state and territorial interests, since their carriers are the state and local self-government as public entities, then the limits of public interest seem quite blurred, the line between public and private interests is difficult to draw, since private interest becomes public and vice versa , depending on the decision of public authorities (recognition of private interests of various groups as public interests by regulatory legal acts).
In particular, insurance can be cited as an example of the fluidity of the boundaries of public and private interests. N.M. Artemov and I.B. Lagutin rightly points out that " modern system insurance legal relations is of a private-public nature", while noting the lack of a unified approach to the distinction between private and public relations in the field of insurance. Insurance is carried out in order to cover certain unforeseen expenses, usually of an emergency nature. A private entity, providing insurance, undoubtedly pursues personal interests (protection of property, limitation of civil liability, etc.). At the same time, insurance also pursues public goals. Thus, insurance of a deposit in a credit institution, in addition to protecting the property interest of the depositor, also helps to strengthen confidence in the Russian banking system Federation. Insurance of property against force majeure circumstances (fires, floods, etc.) not only compensates for unforeseen expenses of the owner, but also reduces budget expenses for the prevention of emergency situations. However, considering insurance funds as public is not feasible for a number of reasons, including the reason the impossibility of determining which part of the funds is used for public purposes and which for private purposes. Therefore, despite the presence of public interests in insurance, insurance funds are traditionally viewed not as public, but as private funds.
The blurred boundaries between public and private interests predetermine the determination of criteria for their delimitation. Undoubtedly, “there is no need to level out the regulatory role of the state, due to the need to implement public, generally significant tasks and functions.” A.M. Chernoversky correctly notes that “the Russian Federation takes upon itself the organization of mechanisms for the implementation of its recognized public interests, and also determines the sources and rules for financing for the purpose of their implementation.” At the same time, in addition to the subjective criterion, it is necessary to determine what objective measures should be used to recognize certain public interests as public. Yu.A. Tikhomirov identifies such legal means of ensuring public interest as normative features, securing priority, establishing procedures and guarantees of provision, establishing methods of protection and defense, and measures of liability. We believe that the establishment of both order and security guarantees, and methods of protection and protection, and measures of responsibility are secondary features. Endowing public interest with signs of publicity, regulating them with public law norms presupposes the extension of a public law regime to them, including methods of protection and protection and the establishment of liability measures.
As for determining priorities, here we agree with Yu.A. Tikhomirov is that this makes it possible to identify problems, the solution of which makes it possible to satisfy the most important interests of both an individual person and society as a whole. In particular, in our opinion, the decisive influence on the recognition of interests as public is exerted by the priorities of social economic development Russian Federation, among which for 2015 and for the planning period 2016 - 2017 are named increasing the sustainability of the national financial system and reducing inflation, improving the investment climate, developing competition and reducing administrative pressure on business and adapting the national economy to WTO requirements. Establishing these priorities not only allows us to identify the most important public interests in need of state support, but also pushes us to search for new forms and methods of financial support, including with the help of state corporations and companies, as well as other forms of attracting funds from private entities to satisfy public interests. needs.
In addition, we believe that in order to determine the boundaries between public and private interests, it is necessary to pay attention to the differences between public and private finance. The differences between public and private finance were most fully described by the French scientist P.M. Godme, according to whom the differences between private and public finance can be reduced to the ability of the state to forcibly ensure its income through taxes in the absence enforcement in relation to the state itself; connection of public finances with monetary system governed by the state and independent of the will of the private owner managing his finances; the orientation of private finance towards making a profit, and public finance towards the implementation of the so-called general interest; greater volume of public finances compared to the private finances of individuals. These differences make it possible, in addition to the focus on achieving public interest, to attribute income to the public sphere to take into account other characteristics, in particular imperativeness, mandatory nature, and coercive nature, which is confirmed by the emerging law enforcement practice. For example, the deposit insurance fund is formed from mandatory, mandatory payments from credit institutions.
In this regard, the conclusions that public finances of the state, subjects of the Federation, local self-government and public purposes (public funds of funds through which public interests are satisfied, recognized by the state, regardless of the form of ownership of these funds) can be classified as public finance ) .

results

The above allows us to come to the following conclusions. “Publicity” is a multidimensional concept, the content of which cannot be reduced only to belonging to the state and municipalities. Publicity is associated with a focus on ensuring public interest, which must be understood as the interest of a social community, recognized by the state and secured by law. In our opinion, at present, from a public perspective, it is necessary to consider not only traditional public funds - budgets and extra-budgetary funds included in the budget system of the Russian Federation, funds of state institutions and unitary enterprises, but also other funds of funds that meet the criteria of publicity.
The analysis showed that the signs of publicity from a financial and legal perspective include: the presence of public interest; focus on the implementation of public functions; imperative method of legal regulation.
It should be noted that property has traditionally been identified as fundamental for the separation of public and private property. In our opinion, it should be abandoned, since it impedes the study of publicity problems. We believe that the main problem is that financial and legal research, as a rule, is based on the civil concept of public property rights, both state and municipal. A.V. Vinnitsky rightly notes that currently a subjective approach dominates in Russian science; public property is determined by subject composition, and not by functional criterion. This approach automatically classifies all other persons, with the exception of the Russian Federation, constituent entities of the Russian Federation and municipalities, as private owners. This leads to numerous problems in enforcement. In particular, in connection with the prevailing opinion that the state and municipalities can only own property that is used for public purposes, the question arises about the impossibility of being in their ownership of other property that, for example, is temporarily not used for public purposes. Control over the targeted use of extra-budgetary funds by state legal entities is complicated, since although they use state property, they act on their own behalf in civil transactions. At the same time, state unitary enterprises, state institutions, state corporations, and companies use their property for public purposes, carry out public functions to one degree or another, their activities are regulated in the regime of mandatory norms, i.e. their funds meet all the signs of publicity.
Based on the identified signs of publicity, we believe it is necessary to include centralized funds included in the budgetary system of the Russian Federation and decentralized funds (other money funds that meet all the signs of publicity) as public money funds. Accordingly, the income accumulated in them is public income.
The highlighted features of publicity make it possible to consider public income from a material point of view as scarce funds received free of charge and irrevocably in the process of distribution and redistribution of national income into public funds for use in satisfying public interest. From an economic point of view, public revenues represent economic relations that arise in the process of forming public funds of funds.
The identification of the category “public income” allows us to take a fresh look at many financial and legal problems and predict the development of financial and legal science. We agree with A.A. The point is that the development of the science of financial law at present generally has a reflexive nature: it reacts to changes that have already occurred in the regulation of social relations. Moreover, one can cite numerous examples of legal regulation of public relations “to catch up” with what is currently happening with private funds used for public purposes. The science of financial law is forced to react to emerging legal relations and tries to comprehend them using the existing conceptual apparatus. However, “a properly developing scientific theory must describe the laws of the emergence of new phenomena of social existence and provide methods for the most effective regulation of new relations, and not only describe existing relations, considering after the fact errors in their legal regulation.”

Conclusion

The use of the category “public income” allows us to formulate a concept of legal regulation of all social relations arising in the process of accumulating public monetary funds used to satisfy public interest, which will make it possible to extend to them the imperative method of legal regulation, which will prevent excessive discretion and abuse on the part of private subjects, as well as strengthen control over their receipts and targeted expenditures.

Bibliography

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3. Godme P.M. Financial right. M.: Progress, 1978. 428 p.
4. Karaseva M.V. Some legal problems of state revenues and expenses in the Russian Federation // Legal regulation of sovereign income and data: report and speak to the international people. scientific-practical Conf., 24 - 26 spring 1998 Kh.: Academician. legal sciences, 1998. pp. 152 - 158.
5. Nechai A.A. Legal problems of regulation of public videotapes in powers: Dis. ... Doctor of Law. Sci. , 2005. 579 p.
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9. Pokachalova E.V. Public debt: theoretical and practical aspects of Russian financial law: Dis. ... Doctor of Law. Sci. Saratov, 2007. 602 p.
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11. Ryzhkova E.A. Public and private in financial law // Lex Russica. 2014. N 2. P. 168 - 175.
12. Tikhomirov Yu.A. Public law. M.: Publishing house BEK, 1995. 496 p.
13. Chernoversky A.M. Financial and legal regulation of public expenditures in the Russian Federation: Dis. ...cand. legal Sci. M., 2010. 222 p.
14. Baziadoly S. Les Finances publiques. Paris: PUF, 2008. 128 p.
15. Bouvier M., Esclassan M.-C., Lassale J.-P. Finances publiques. Paris: L.G.D.J, 2013. 880 p.
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17. Finances publiques / Sous la dir. de Roux A. 3e. Paris: Documentation, 2011. 381 p.
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20. Oliva E. Finances publiques. Paris: Sirey, 2008. 528 p.

References

1. Artemov N.M., Lagutin I.B. Publichnoe strakhovanie v rossiyskom finansovom prave: voprosy teorii i praktiki // Gosudarstvo i pravo - State and Law. 2014. N 6. P. 104 - 108 (in Russ).
2. Vinnitskiy A.V. Publichnaya sobstvennost": problemy formirovaniya administrativno-pravovoy doktriny: Avtoref. dis. ... d-ra yurid. nauk. Ekaterinburg, 2013. 58 p. (in Russ).
3. Godme P.M. Financial law. Moscow: Progress, 1978. 428 p. (in Russ).
4. Karaseva M.V. Nekotorye pravovye problemy gosudarstvennykh dokhodov i raskhodov v Rossiyskoy Federatsii // Pravove regulyuvannya derzhavnikh dokhodiv ta vidatkiv: dokladi ta vistupi na mizhnarod. nauk.-prakt. konf., 24 - 26 veresnya 1998 r. Kiev.: Akad. pravovikh nauk Ukraini, 1998. P. 152 - 158 (in Ukrainian).
5. Nechay A.A. Pravovi problemi regulyuvannya publichnikh vidatkiv u derzhavi: Dis. ... d-ra yurid. nauk. Kiev, 2005. 579 p. (in Ukrainian).
6. Nechay A.A. Problemy pravovogo regulirovaniya publichnykh raskhodov // Ocherki finansovo-pravovoy nauki sovremennosti: monografiya / Pod obshch. red. L.K. Voronovoy i N.I. Khimichevoy. Moscow; Kharkov: Pravo, 2011. 592 p. (in Russ).
7. Nechay A.A. Publichni fondi ta publichni vidatki yak kategori"i finansovogo prava // Pravo Ukraini - The Law of Ukraine. 2004. N 4 (in Ukrainian).
8. Pokachalova E.V. Printsip soblyudeniya publichnykh interesov kak bazovyy printsip funktsionirovaniya publichnykh finansov // Questions ekonomiki i prava - The Issues of Economics and Law. 2008. N 2. P. 3 - 7 (in Russ).
9. Pokachalova E.V. Publichnyy duty: teoreticheskie i prakticheskie aspekty rossiyskogo finansovogo prava: Dis. ... d-ra yurid. nauk. Saratov, 2007. 602 p. (in Russ).
10. Prognoz sotsial "no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na 2015 god in a planovyy period 2016 - 2017 godov (razrabotan Minekonomrazvitiya Rossii). Document published ne byl. Dostup iz sprav.-pravovoy systemy "Konsul"tantPlyus" (in Russ).
11. Ryzhkova E.A. Publichnoe i chastnoe v financialsovom prave // Lex Russica - Lex Russica. 2014. N 2. P. 168 - 175 (in Russ).
12. Tikhomirov Yu.A. Public law. Moscow: BEK, 1995. 496 p. (in Russ).
13. Chernoverkhskiy A.M. Finansovo-pravovoe regulirovanie publichnykh raskhodov v Rossiyskoy Federatsii: Dis. ... kand. jurid. nauk. Moscow, 2010. 222 p. (in Russ).
14. Baziadoly S. Les Finances publiques. Paris: PUF, 2008. 128 p. (in French).
15. Bouvier M., Esclassan M.-C., Lassale J.-P. Finances publiques. Paris: L.G.D.J, 2013. 880 p. (in French).
16. Douat E., Badin X. Finances publiques. Paris: Presses Universitaires de France, 2006. 504 p. (in French).
17. Finances publiques / Sous la dir. de Roux A. . Paris: Documentation, 2011. 381 p. (in French).
18. Monner J.-M. La politique fiscal: objectifs et contraintes // Available at: halshs.archives-ouvertes.fr/file/index/docid/277221/filename/La_politique_fiscale.pdf (data obracshenia: 05/11/2015) (in French).
19. Mordacq F. Les Finances publiques. Paris: PUF, Paris, 2011. 128 p. (in French).
20. Oliva E. Finances publiques. Paris: Sirey, 2008. 528 p. (in French).

At the present stage of development of the financial and legal doctrine, the term “state revenue” is used to designate funds received in public funds formed both within the budget system of the Russian Federation and outside it, which is due to the historically established understanding of the terms “state” and “ public”, expressed in their identification 1.

However, in most cases, researchers, when analyzing the legal nature of government revenues, limit themselves to studying budget funds, without taking into account the financial resources generated outside the budget system.

The central place within the institution of state revenues is occupied by the income of public funds created as part of the budget system, i.e. budget revenues. So, O.V. Boltinova notes that budget revenues are a structural part of the budget that provides sources of payments to the main fund of funds - the budget - on an irrevocable and free basis according to the budget classification.

In addition, the literature indicates that budget revenues represent not only funds received by the budget on non-refundable terms, but also returned (reimbursed) overpaid (collected) amounts, unidentified receipts and interest amounts for untimely implementation of such returns and interest, accrued on overcharged amounts.

By fixing the legal definition of budget revenues, the legislator indicates the monetary form of their formation. So, according to Art. 6 of the Budget Code of the Russian Federation, budget revenues are funds received by the budget, with the exception of funds that, in accordance with the Budget Code of the Russian Federation, are sources of financing the budget deficit.

It should be noted that the above definition is not free from the following criticisms.

Firstly, these provisions of the Budget Code of the Russian Federation are not consistent with the norms of tax legislation, which allow for the possibility of transferring income in kind to the state within the framework of a special tax regime on the basis of a production sharing agreement. Accordingly, income in kind transferred to the state on the basis of a production sharing agreement does not fall under the legal income regime established by the Budget Code of the Russian Federation. In other words, “...the question of determining state income at the level of regulations has not been sufficiently developed and does not allow us to unambiguously classify as income receipts other than cash” 1 .

Secondly, taking into account the above definition, the legislator does not consider as state revenues funds accumulated in the budget in the form of public borrowing in order to finance budget deficits. According to Art. 103 of the Budget Code of the Russian Federation in conjunction with Art. 113 of the Budget Code of the Russian Federation, state and municipal borrowings are carried out in order to finance the deficits of the corresponding budgets and are taken into account in the sources of financing the deficit of the corresponding budget by increasing the volume of sources of financing the deficit of the corresponding budget.

Thus, a paradoxical situation arises when the legislator allocates a special category of state revenues that enter the budget system, but are not budget revenues. These incomes are subject to a specific regulatory regime determined by the rules for internal and external borrowing.

When exploring the legal nature of state revenues, the question of the relationship between the concepts of “state revenues” and “fiscal levies” attracted to public funds becomes important. Thus, fiscal levies, acting as a source of formation of public monetary funds, are an economic category associated with the functioning of public authority. In other words, they materialize the need of public authorities for their own income. In turn, state revenues, being a legal phenomenon, give legal certainty to various types of fiscus. That is, taking into account the above, government revenues are nothing more than a set of legal instruments that mediate fiscal levies.

The variety of types of state (public) revenues suggests their classification on various grounds.

The classification of state revenues is of important practical importance from the point of view of identifying the features of their legal regulation in order to improve the mechanisms for forming the revenue base of public funds.

One of the first scientifically based classifications of income was proposed by I.I. Yanzhul, who divided them into two large groups:

1) private law;
2) social and legal 1.

The second group, social-legal income, includes those that are collected by the state from its subjects by virtue of a compulsory act on its part (regalia, duties, taxes).

In accordance with the USSR Law of October 30, 1959 “On the budgetary rights of the USSR and Union Republics,” the following types of income were included in state budget revenues:

1) part of the income of enterprises and business organizations in the form of turnover tax and deductions from profits;
2) income tax on collective farms, enterprises and organizations of cooperative systems and enterprises of public organizations;
3) personal tax;
4) other income, some of which fully corresponded to the concept of “state regalia” (income associated with the provision of monopoly services by the state), and a number of others.

At the present stage of development of financial legislation, it is advisable to divide state revenues into two categories, depending on the legal nature of the public funds into which they are received:

1) state revenues aimed at the formation of public funds created within the budget system (budgets, budgets of state extra-budgetary funds);
2) government revenues aimed at the formation of public funds formed outside the budget system (for example, funds of self-regulatory organizations, funds of state corporations and other public funds provided for by law).

The legislator assigns an important role to the provisions of budget legislation in regulating state revenues. However, the regimes for regulating state revenues established by the Budget Code of the Russian Federation are heterogeneous. Thus, government revenues received by the budget system can be classified on the following basis:

1) based on the structure of the budget system;
2) by areas of use;
3) by legal form;
4) depending on the legal regulation regime established by the Budget Code of the Russian Federation.
1. Based on the structure of the budget system of the Russian Federation The following types of income are distinguished: a) federal budget income; b) budget revenues of the constituent entities of the Russian Federation; c) local budget revenues.

2. By legal form The legislator divides income into three categories (Article 41 of the Budget Code of the Russian Federation): a) tax; b) non-tax; c) gratuitous (non-refundable) transfers.

In the annually adopted laws on the federal budget for the next financial year and planning period, these categories of revenue sources of the budget system are subject to specification. In particular, non-tax income includes the following:

1) insurance premiums for compulsory social insurance;
2) fees and regular payments for the use of natural resources (payment for negative impact on the environment; fee for carrying out state examination mineral reserves, geological, economic and environmental information on subsoil areas provided for use; fees for participation in a competition (auction) for the right to use subsoil plots; recycling collection; income received from the sale (granting) of the right to conclude hunting agreements);
3) income from foreign economic activity (customs duties, customs fees, revenue from foreign economic activity within the framework of intergovernmental agreements, special, anti-dumping and countervailing duties, etc.);
4) income from the use of property located in state (municipal) property;
5) income from the provision of paid services (work) and compensation of state costs (income from the provision of information and consulting services, income from the provision of paid services by bodies of the State Courier Service of the Russian Federation, fees for services (work) provided by the Gokhran of Russia, fees for users of the radio frequency spectrum , income from attracting convicts to paid work (in terms of providing services (work), fees for providing information from the register of disqualified persons, fees for providing information and documents contained in state registers (registers), income collected to reimburse actual expenses related to with consular actions, etc.);
6) income from the sale of tangible and intangible assets (funds from the disposal and sale of confiscated and other property converted into the income of the state, funds from the disposal and sale of property converted into the income of the Russian Federation, funds from the disposal and sale of escheated property converted into the income of the Russian Federation). Federation, income in the form of a share of the state’s profitable products when implementing production sharing agreements, etc.);
7) administrative fees and charges (administrative fees, enforcement fees, payments levied by state and municipal bodies (organizations) for the performance of certain functions, consular fees, patent fees);
8) fines, sanctions, compensation for damage, other non-tax income (income from attracting convicts to paid work, contributions from communication network operators common use to the universal service reserve, targeted deductions from state and municipal lotteries, funds received from the sale of goods detained or seized by customs authorities, receipts of funds withheld from the wages of convicted persons, receipts of capitalized payments from enterprises, means of self-taxation of citizens);
9) receipts of transfers for the settlement of settlements between budgets of the budget system of the Russian Federation.

This division of income into groups is the basis for the budget classification of income used to ensure comparability of budget indicators during their preparation and execution.

At the same time, the division of income proposed by the legislator has the following serious shortcomings: firstly, it does not allow reflecting income received by the state in kind (for example, when applying a special tax regime when implementing production sharing agreements), and secondly, the inclusion of payments by the legislator , which are budget revenues specified in Art. 41 BK RF groups do not always correspond to their legal nature, which contradicts constitutional requirements on the legality of establishing mandatory payments. For example, the attribution of certain payments (payments for the provision of information, information, documents by bodies carrying out state registration of rights to real estate’, tax authorities)

us, the commission of legally significant actions related to a patent for an invention, utility model, etc.) to the category of non-tax budget revenues contradicts not only the requirements of Art. 57 of the Constitution of the Russian Federation on the legality of establishing taxes and fees, but can also cause contradictions when resolving the issue of taxation of the specified income received by government bodies from the provision of paid services.

3. Depending on areas of use The following types of income can be distinguished:
- a) income that has a designated purpose (interbudgetary subsidies, subventions, voluntary contributions, donations, self-tax funds of citizens, oil and gas revenues of the federal budget);
- b) income used for general purposes and not linked to certain budget expenses (tax income, as well as certain types of non-tax income: income from paid services, from leasing property, etc.).

This basis for the classification of income has important practical significance from the point of view of the possibility for public legal entities to determine the main directions for the use of budget funds. Thus, income that does not have a designated purpose can be independently distributed by government bodies (local governments) to solve problems in the socio-economic sphere. For example, taking into account the non-targeted nature of subsidies credited to the budgets of the budget system, the Federal Antimonopoly Service of the North-Western District recognized the decision of the representative body of the municipal district as inconsistent with the budget legislation of the Russian Federation, according to which the amount of subsidies to ensure the balance of the settlement budget was reduced due to the latter’s failure to fulfill obligations transferred from the municipal district

4. Depending on the legal regulation regime established by the BC RF The following income groups can be distinguished:

Firstly, general regime for regulating state revenues, the implementation of which is based on the requirements of Art. 35 of the Budget Code of the Russian Federation on the general total coverage of expenses, according to which budget expenses cannot be linked to certain income. This regime applies to payments related to the categories of tax and non-tax income, in respect of which the rules on their enrollment and redistribution between the budgets of the budgetary system of the Russian Federation, enshrined in Art. 218 BC RF;

Secondly, legal regime for regulating income belonging to the category of gratuitous receipts (interbudgetary transfers) transferred from one level of the budget system to another. The specifics of regulation of this group of income are determined by the peculiarities of calculations when determining the volume of interbudgetary transfers, as well as the procedure for their transfer and use (Chapter 16 of the Budget Code of the Russian Federation);

Thirdly, The Bank of the Russian Federation establishes the legal regime for regulating oil and gas revenues. Peculiarities of regulation of this group of state

revenues are determined by their isolation from other budgetary funds as part of the federal budget, as well as by the purposes of their use;

fourthly, legal regime for regulating budget revenues of state extra-budgetary funds;

fifthly, legal regime of funds received into the budget system, which are sources of financing budget deficits, i.e. accumulated in the budget system of borrowings.

Analysis of budget legislation allows us to identify contradictions that arise when regulating state revenues of the budget system of the Russian Federation. For example, the current procedure for regulating oil and gas revenues of the federal budget is established in violation of the basic principles of constructing the budget system. In particular, this is expressed in the fact that today the legislative regulation of the designated category of fiscal revenues is structured in such a way that they are used for commercial purposes not related to the main activities of the state.

Analysis of budget legislation allows us to conclude that there is a lack of clarity in establishing the regime for regulating budget revenues of state extra-budgetary funds. This is due to the fact that “...the current legislation does not answer the question of whether the concept of “budgetary funds” extends to the funds of state extra-budgetary funds” 1 . Thus, the formation and use of funds from state extra-budgetary funds are based on the principles of constructing a budget system that underlie the regulation of budget funds. However, not all provisions of the Budget Code of the Russian Federation regulating budget funds apply to funds from state extra-budgetary funds. In other words, “... the legislator allocates funds from state extra-budgetary funds into a separate form of formation of funds that are not included in the budgets of all levels of the budget system, have a strictly intended purpose and are not subject to withdrawal.”

The peculiarities of the regime for regulating the income of the budgets of state extra-budgetary funds are seen in the fact that, for example, the provisions of the Budget Code of the Russian Federation on cash services for the execution of budgets by the Federal Treasury for a long time did not apply to the budgets of state extra-budgetary funds.

The lack of clarity in determining the regime for regulating the funds of state extra-budgetary funds causes controversy in law enforcement and judicial practice, for example, on the issue of applying Art. 156, 155 of the Budget Code of the Russian Federation, establishing restrictions on opening budget accounts in credit institutions.

Thus, in one case, the court indicated that the norms of the named articles of the Budget Code of the Russian Federation do not apply to the funds of the budgets of state extra-budgetary funds 1. This conclusion is due to the fact that when determining the legal regime of budget funds and budget funds of state extra-budgetary funds held in accounts with the Bank of Russia, the legislator uses two different terms: “service” and “storage”, “...the semantic load of which is not identical ... since the funds of state extra-budgetary funds are stored in bank accounts and the regime is applicable to them bank deposit". Servicing of budget accounts is carried out through settlements on behalf of authorized executive authorities, which are responsible for organizing the execution and implementation of the budget.

In another case, the courts indicate that the regimes for regulating budgetary funds and budgetary funds of extra-budgetary funds should not differ in terms of the application of Art. 155, 156 BC RF.

Controversial issues that arise when determining the regime for regulating budget funds of state extra-budgetary funds are determined, first of all, by the use of the insurance mechanism in their formation and expenditure.

Today, the main problem existing in the sphere of regulation of state revenues is related to the commercialization of budget funds. Its resolution is seen in the differentiation at the legislative level of the rules for the management and use of state revenues, depending on the methods of attracting them to public funds. Thus, taking into account the rules for attracting income sources to public funds provided for by law, we can distinguish:

1) state's own revenues, which are funds received by the state from income-generating activities, from the sale of property constituting the treasury of a public legal entity, borrowed funds;
2) fiscal revenues, the formation of which occurs through the forced seizure of property of private entities. These include taxes, fees, fines, and other types of forced seizures.

However, at the legislative level, the division of income into these groups is not fixed and, accordingly, there is no “linking” of the procedure for attracting state revenues to the modes of their management and use. In other words, income received by public funds, regardless of how they are raised, can be used by the state both for commercial purposes and to pay off expenses related to the main activities of the state, i.e. with defense and security, provision of public services, social protection of the population, etc.

The lack of separation at the legislative level of the regime for regulating fiscal revenues from other types of state income leads to the fact that today the funds received by public funds in the performance of fiscal obligations by participants in financial legal relations can be directed to the rapidly growing demands of large companies. For example, now from the sovereign fund of the state, the source of which is fiscal levies (tax on the extraction of mineral resources in the form of hydrocarbons, export customs duties on oil, gas, petroleum products), “... several large tranches of financial assistance have already been approved and are subject to provision . This is the allocation of 239 billion rubles. for the purchase of preferred shares of VTB and Rosselkhozbank; 150 billion rubles. for the construction of the Central Ring Road and the same amount for the modernization of the BAM and Trans-Siberian Railways; 86 billion rubles. - for construction railway Kyzyl - Kuragino and a port terminal for the export of Siberian coal to Asian countries. Rosneft, Rosatom, the Ministry of Transport of Russia and many other structures are laying claim to significant sums” 1 .

This approach of the state is a serious violation of the rights of participants in fiscal legal relations. Thus, individuals and organizations, having fulfilled the obligation to form public funds, have the right to receive high-quality state and municipal services, security, and improvement of the well-being of society as a whole. The stated position is especially relevant today in the context of increasing fiscal burden on participants in civil transactions. As the Minister of Economic Development of Russia rightly notes, increasing the fiscal burden “... is not so much a question of replenishing the budget as a question of an agreement between the state and society... the state ensures security, a normal environment, develops medicine, education, roads, and so on. And society, if it receives adequate services from the state, agrees to bear a certain level of tax burden.”

Taking into account the above, it should be noted that, entering the budget system, fiscal levies, fines, and other forced withdrawals are transformed into budget revenues, which cannot be used in any other way except to pay off expenses related to the main activities of the state, i.e. . with defense and security, provision of public services, social protection of the population, etc.

In this regard, the commercialization of budget resources, in particular their transfer in the form of financial assistance (contributions) to state corporations and private commercial structures, should be excluded from financial practice.

Today, an effective mechanism aimed at resolving problems in the field of financial support Russian companies, as well as extracting additional revenue sources from the use of budget resources is budget loan, the provision of which is allowed not only to level budgets, but also to legal entities. According to the provisions of the Budget Code of the Russian Federation, operations with budget funds within the framework of a budget loan are ensured by a financial control mechanism, as well as measures of state coercion, the use of which is possible in the event of a violation by the recipient of the terms of the agreement on the receipt of budget funds.

After 1917, “public” actually began to be identified with “state.” Therefore, a clear division between “state” and “public” turned out to be unnecessary, as a result of which the term “state” completely replaced the term “public”. See: Nechai A.A. Public funds as a category of financial law // SPS “ConsultantPlus”.
See: Boltinova O.V. Budget law: tutorial. M., 2009. P. 74.
For example, N.A. Sheveleva identifies three main types of legal regimes of budgetary funds: 1) regime of budgetary funds in interbudgetary relations; 2) the regime of budget funds at disposal budgetary institutions; 3) regime of budget funds received at the disposal
For example, Order No. 650 of the Ministry of Economic Development of Russia dated December 16, 2010 approved the Procedure for collecting and returning fees for the provision of information contained in the unified state register of rights to real estate and transactions with it, issuing copies of contracts and other documents expressing the content of unilateral transactions made in idle time. writing; Government Resolution No. 363 of June 9, 2006 approved the maximum fees charged from individuals and legal entities for the provision of information and documents contained in the information support system urban planning activities.
See: Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 18, 2007 No. 10867/07.
Explanatory note to the project federal law No. 650182-6 “On the State Commission on the Effective Placement of Funds of the National Welfare Fund and Amendments to Article 96 of the Budget Code of the Russian Federation” (introduced to the State Duma on November 13, 2014) // SPS “ConsultantPlus”.
Zubkov I. The exchange rate of the ruble (Alexey Ulyukaev at the “Business Breakfast” in “RG”) // Russian newspaper. 2014. 18 Oct.

The state's fulfillment of its tasks and functions requires the provision of financial resources. Therefore, part of the country’s national income is placed at the disposal of the state in the form of various cash payments and receipts. As a result, the state has its own, i.e. government revenues. State revenues are the property of the Federation and its constituent entities (municipal revenues). They are administered by the relevant state authorities and local governments.

Income is a complex economic category that operates in close interaction with finance. Income is nothing more than the result of production, commercial, intermediary, and other purposeful activities that arise at the stage of distribution of the newly created product and services.

State revenues are understood as a system of economic relations, in the process of which a set of funds is formed that comes into the ownership of the state to create the material basis for its functioning. The leading place in the composition of state revenues is occupied by state budget revenues, through which the main socio-economic problems of the country are solved.

State revenues are part of the country’s national income, circulated in the process of its distribution and redistribution through various types of monetary receipts into the ownership and disposal of the state in order to create a financial base for fulfilling its tasks in implementing socio-economic policy, ensuring the defense and security of the country, as well as necessary for the functioning of government authorities.

State revenues, as an economic category, are economic (monetary) relations associated with the formation of centralized funds of funds. State revenues are credited to various state monetary funds - to budgets of different levels, off-budget state funds. Figure 1 shows the components of state revenues of the Russian Federation and their purpose.

Rice. 1

Municipal revenues are also part of the national income and serve to create the financial basis of local self-government and are used to resolve issues of local importance based on the interests of the population of the relevant territory. Municipal revenues go, accordingly, to municipal monetary funds - local budgets and extra-budgetary funds. Part of the income remains at the disposal of state or municipal enterprises. You can also give the following definition to municipal revenues - these are funds credited in accordance with the law to the budgets of the municipality.

In the Russian Federation, the system of state and municipal revenues is based on the principle of unity. The essence of this principle is that at the legislative level of the Russian Federation the main types of state and municipal revenues are determined, and the principles of their distribution between the subjects of the country and municipalities are also determined. The unified state revenue system is usually classified according to various criteria. Thus, the basis for the classification of state revenues can include features that most reflect the essential features of state and municipal revenues. The classification looks like this:

1. Based on socio-economic characteristics, the following types of government revenues are distinguished:
- - from the state or municipal economy, generated mainly as a result of the production activities of state or municipal enterprises, as well as from the use of property and natural resources state or municipal entities (for example, forests, reservoirs, from the privatization of state and municipal property);
- - from enterprises and organizations of non-state forms of ownership (taxes, fees, other payments);
- - from joint ventures, foreign enterprises and organizations operating on the territory of the Russian Federation;
- - from the personal income of citizens.
2. by territorial basis, income can be:
- - federal revenues;
- - income of the constituent entities of the Russian Federation (regional income);
- - local incomes (incomes of municipalities).
3. depending on the legal form of receipt, income can be:
- - tax revenues;
- - non-tax revenues;
- - gratuitous receipts.

The composition of government revenues is largely determined by the methods by which the state accumulates the funds it needs. The main source of government revenue is GDP, as well as receipts from foreign economic activity and national income. But in exceptional cases, previously accumulated national wealth may serve as a source of government revenue. The accumulation of state revenues in this case is carried out through the use of carryover balances of budget funds allocated to cover expenses, sale of gold reserves, paid privatization of state property, etc.

All sources of government revenue can be divided into two groups: internal and external. Internal income includes national income and national wealth, which is created within the country and used by the state to perform its direct functions; and external sources of income include national income, or the national wealth of another country, if they are borrowed in the form of government loans.

The totality of all types of government revenues represents the government revenue system. This system reflects the structure of the functional system of public finance and schematically has the following form:

State revenues = state budget revenues + loans attracted by the state and loans placed + budget revenues of extra-budgetary funds.

So, let's consider the main methods of generating government revenues. In a market economy, the main methods of mobilizing government revenues are taxes in various forms, non-tax methods, as well as government loans and emissions.

Preferred are tax methods of generating government revenues or tax revenues of the budget. Tax income includes income from taxes and fees that are provided for by the legislation of the Russian Federation, including taxes provided for by special tax regimes, regional and local taxes, as well as penalties and fines on them. These are mandatory, gratuitous, non-refundable payments to the budget. Through tax payments, funds are mobilized at the disposal of public authorities. Taxes are divided into direct, which are paid directly by the taxpayer, and indirect, paid by the consumer of goods and services, since they are included in the price of these goods and services.

In accordance with Tax Code Russian Federation, income (Article 13) credited to the federal budget and considered state tax revenue includes:

- value added tax (VAT);
- excise tax;
- personal income tax (NDFL);
- corporate income tax;
- mineral extraction tax;
- water tax and fees for the use of wildlife;
- National tax.

Tax revenues are also the main method of generating municipal revenues. To taxes of regional and local significance, which are credited to the local budget in accordance with Art. 14 and art. 15 of the Tax Code of the Russian Federation include: property tax of organizations, gambling tax, transport tax, land tax, property tax of individuals and trade tax.

In addition to tax revenues, the state or municipality may also have other sources of income that are associated with its participation in one way or another in market activities, i.e. non-tax methods of generating state and municipal revenues.

Non-tax revenues play an important role in the formation of state revenues. They differ from taxes in the peculiarities of the forms of payments and methods of attracting them to the disposal of the state, the content of the rights and obligations of payers, on the one hand, and public authorities, on the other.

Non-tax revenues of the state are income received at their disposal from the use of state and municipal property and the activities of state authorities and local self-government, payments of an equivalent and punitive nature, as well as funds raised on a voluntary basis.

Non-tax payments of a mandatory nature, unlike taxes, are characterized by a certain remuneration, since their collection is conditioned by granting the payer the right to carry out any activity (license fees), receive legally significant services (registration fees), to use state or municipal property (rent) and etc. Therefore, payers have the right to demand that state or municipal bodies perform actions, provide services, etc. related to this payment. Moreover, such payments may have a specific purpose, i.e. be spent on the object for the use of which they were paid (payments for the use of natural resources).

Non-tax income in accordance with the Budget Code of the Russian Federation includes the following income:

- income from the use of property in state or municipal ownership;
- income from the sale of property (except for shares and other forms of participation in capital, state reserves of precious metals and precious stones), located in state or municipal property;
- income from paid services provided by government institutions;
- funds received as a result of the application of civil, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizures;
- other non-tax income.

It is also important to note that gratuitous receipts can take part in the formation of state and municipal revenues, namely: grants, subsidies and subventions from other budgets, interbudgetary transfers, gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including including voluntary donations.

It was also noted above that another method of generating state and municipal revenues is state and municipal loans. Let us define a state (municipal) loan - this is a monetary relationship that arises between the state (municipal entity) and legal entities and individuals in connection with the mobilization of temporarily available funds at the disposal of the state ( municipal entity) from legal entities and individuals, international financial organizations. It is carried out by issuing and placing securities, obtaining loans from specialized financial and credit institutions and foreign countries. Loans are used in various parts of public finance: the federal and municipal budgets; when forming extra-budgetary funds; as part of attracted funds from state enterprises. They are widely used to cover budget deficits, not only at the federal level, but also at the local level, and the functioning of the financial market allows them to be used to cover the expenses of state enterprises.

Another method of generating government revenue is emission, not only paper money, but also credit. The state resorts to issuing only if tax and loan revenues do not cover growing government expenses, and a situation develops in the financial market that is unfavorable for issuing new loans. Paper money and credit issues, if they are not related to the needs of economic turnover, but are caused by the need to cover the budget deficit, lead to increased inflationary processes in the economy. Therefore, countries with a developed market economy usually tend not to resort to credit issuance, replacing it with the issuance of loans.