Foreigner: Could you give me a gene

Foreigner: Could you give me a general idea of budget organization and budget process in the Russian Federation?

Russian: Certainly. First of all, by the budget organization we mean the structure of our budget system and its major components.

F.: I suppose there is a close link between the budget organization and your state system, isn't there?

R.: Yes, there is. Being a federal state we have the federal budget, regional budgets, or budgets of the subjects of the Federation, and local budgets.

F.: I see. I know that in the past you used to have a single budget3 including the federal and local budgets, didn't you?

R.: Yes, that's true. But now the situation has changed. Our system of governance is moving from a centralized one to a more decentralized. Our regional and local authorities have been given considerable budget autonomy now.

F.: Do you mean to say that some of expenditure responsibilities have been handed down from the federal government to the subnational governments?

R.: Exactly. I would also like to stress that our consolidated budget is not subject to approval any longer. It is used only for analysis and calculation.

F.: If I got you right, now the budget system of the Russian Federation represents a sort of a compendium of the federal, regional and local budgets.4

R.: Correct, but it is a unified budget system based on the principles of integrality, independence and balance of all budgets.

F.: How do these contradictory principles work in practice? For instance, independence and integrality?

R.: Well, these principles do not contradict each other because each has its own sphere of influence on the budget system.

F.: Could you be more specific, please?

R.: Yes, the principle of integrality means the integrality of the legal base, use of the 'unified budget classification and budget documentation, submission of statistical data from one level to another for the preparation of the consolidated budget.

F.: In what way does budget independence manifest itself?

R.: Over the transition years a number of laws have been passed that grant local governments more autonomy in budgetary matters. Thus governments at different levels have their own revenue-raising sources now and use them at their discretion.

F.: I'm clear now. And how is the budget process arranged?

R.: The budget process includes all activities of government bodies on formulation, consideration, approval and execution of the budget.

F.: What governing bodies are involved in this process?

R.: As elsewhere, different governing bodies are involved in the process. The executive branch is responsible for the preparation and execution of the budget; budget consideration and approval is the responsibility of the legislative branch.

F.: Are there any bodies controlling the execution of the budget?

R.: Of course. First of all, it's the Accounts Chamber, established by the Federal Assembly, then the Federal Treasury System.

F.: It seems the Federal Government has done a lot to create a new budget system and to elaborate a new budget policy and methods of budget planning.

R.: You are absolutely right.



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F.: I'm also interested in how budget revenues are formed and distributed at different levels. What revenue-sharing arrangements are practised?

R.: It is done in accordance with the tax law. Budget revenues include tax and non-tax revenues. To distribute revenue sources between budgets of different levels we divide revenues into fixed, or assigned regulating and additional.

F.: Still, I'm not quite clear about this classification and the role of different kinds of revenue.

R.: Let's start with fixed revenues. They are fully, or according to fixed proportion, transferred to the appropriate budget. For example, let's take VAT. 75% of VAT is transferred to the federal budget and 25% goes to the budget of a subject of the Federation.

F.: Thus, the regulating revenues ensure the budgets' balance.

R.: Yes. In addition, local authorities have the right to levy local taxes independently. They are called "additional taxes".

F.: As far as I know, there are 89 subjects in the Russian Federation. Public authorities at all levels need revenue to meet the cost of social and municipal services. What if the revenue is not sufficient?

R.: Deficits, if they arise, are covered at the expense of budget funds transferred from the budget of a higher level of authority.5 Besides, subsidies, subventions and other forms of financial assistance can be granted.

F.: I see. It's obvious that different regions of Russia have unequal possibilities for raising revenue and different requirements for financial resources due to natural and climatic conditions, demographic situation, geographical position, social and economic development. How do you solve this problem?

R.: The "equalization" is done through transfers which are the key element of the new mechanism of the interbudgetary relations. Federal assistance is granted to regions where the p

Результаты (русский) 1:

Иностранец: Могли бы вы дать мне общее представление о бюджетной организации и бюджетного процесса в Российской Федерации?Русский: конечно. Прежде всего, бюджет Организации мы понимаем структуру нашей бюджетной системы и ее основных компонентов.Ф: я полагаю, существует тесная связь между бюджетом и государственной системы, не существует?Р.: Да, есть. Будучи федеративное государство у нас федерального бюджета, региональных бюджетов, или бюджеты субъектов Федерации и местных бюджетов.Ф: я вижу. Я знаю, что в прошлом вы использовали иметь один budget3 включая федеральные и местные бюджеты, не так ли?Р.: Да, это правда. Но теперь ситуация изменилась. Наша система управления переходит от централизованного одного к более децентрализованной. Наши региональные и местные органы власти получили значительный бюджет автономии в настоящее время.Ф: Вы хотите сказать, что некоторые из функций расходов были вынесены от федерального правительства к субнациональным правительствам?Р.: точно. Я хотел бы также подчеркнуть, что наш консолидированный бюджет не является предметом утверждения нисколько более длиной. Он используется только для анализа и расчета.Ф: Если я получил вас право, в настоящее время бюджетная система Российской Федерации представляет собой своеобразный сборник федеральных, региональных и местных budgets.4Р.: Правильно, но это унифицированный бюджет системы, основанной на принципах целостность, независимость и сбалансированность бюджетов всех.F.: How do these contradictory principles work in practice? For instance, independence and integrality?R.: Well, these principles do not contradict each other because each has its own sphere of influence on the budget system.F.: Could you be more specific, please?R.: Yes, the principle of integrality means the integrality of the legal base, use of the 'unified budget classification and budget documentation, submission of statistical data from one level to another for the preparation of the consolidated budget.F.: In what way does budget independence manifest itself?R.: Over the transition years a number of laws have been passed that grant local governments more autonomy in budgetary matters. Thus governments at different levels have their own revenue-raising sources now and use them at their discretion.F.: I'm clear now. And how is the budget process arranged?R.: The budget process includes all activities of government bodies on formulation, consideration, approval and execution of the budget.F.: What governing bodies are involved in this process?R.: As elsewhere, different governing bodies are involved in the process. The executive branch is responsible for the preparation and execution of the budget; budget consideration and approval is the responsibility of the legislative branch.F.: Are there any bodies controlling the execution of the budget?R.: Of course. First of all, it's the Accounts Chamber, established by the Federal Assembly, then the Federal Treasury System.F.: It seems the Federal Government has done a lot to create a new budget system and to elaborate a new budget policy and methods of budget planning.R.: You are absolutely right. * * *F.: I'm also interested in how budget revenues are formed and distributed at different levels. What revenue-sharing arrangements are practised?R.: It is done in accordance with the tax law. Budget revenues include tax and non-tax revenues. To distribute revenue sources between budgets of different levels we divide revenues into fixed, or assigned regulating and additional.F.: Still, I'm not quite clear about this classification and the role of different kinds of revenue.R.: Let's start with fixed revenues. They are fully, or according to fixed proportion, transferred to the appropriate budget. For example, let's take VAT. 75% of VAT is transferred to the federal budget and 25% goes to the budget of a subject of the Federation.F.: Thus, the regulating revenues ensure the budgets' balance.R.: Yes. In addition, local authorities have the right to levy local taxes independently. They are called "additional taxes".F.: As far as I know, there are 89 subjects in the Russian Federation. Public authorities at all levels need revenue to meet the cost of social and municipal services. What if the revenue is not sufficient?R.: Deficits, if they arise, are covered at the expense of budget funds transferred from the budget of a higher level of authority.5 Besides, subsidies, subventions and other forms of financial assistance can be granted.F.: I see. It's obvious that different regions of Russia have unequal possibilities for raising revenue and different requirements for financial resources due to natural and climatic conditions, demographic situation, geographical position, social and economic development. How do you solve this problem?R.: The "equalization" is done through transfers which are the key element of the new mechanism of the interbudgetary relations. Federal assistance is granted to regions where the p