What is the main function of the state budget. State budget and its functions. Debating issues of the essence and functions of the budget

The budget is the most important part of the national economic system of most states. Each country seeks to build the most effective model for managing the relevant resource, as well as identify promising ways to improve it. What is the specificity of the Russian model of building budget policy? What functions does the Russian state perform within this area of ​​activity?

What is a budget?

Before studying the functions of the budget, let's consider approaches to the definition of this term that are popular among Russian researchers. Thus, Article 6 of the RF BC states that the term under consideration should be understood as a form of education, as well as spending financial resources that are intended to ensure the tasks of the state and municipal government.

Budget structure

The content of the budget has a very simple structure - these are expenses and incomes. However, the definition of their specific articles is a very difficult task. There are key functions of budget revenues, as well as expenditures of the state financial resource management system. Regarding the former, it is necessary to single out, first of all, the formation of the necessary cash reserves placed in the state treasury. By levying taxes and various fees, the authorities of the country thereby form a certain source of financial resources, which can later be used as a tool for solving the most important social problems. As for the key functions of budget expenditures, it is quite acceptable to include ensuring the necessary demand in the economy, as well as a high level of purchasing power of citizens. A little later, we will study the specifics of such activities in more detail.

According to modern researchers, it is legitimate to consider the budget as one of the leading links in the state economy. It combines the country's revenues and expenditures, ensures the unity of financial management of strategically important sectors, and allows the state to mobilize certain economic resources. Some researchers prefer to consider the budget as monetary relations that arise between the state, citizens and legal entities. The subject of relevant communications is the use of budgetary funds, which is directed by the authorities to finance key sectors of the country's economy. Citizens and legal entities contribute to better investment of public financial resources.

The term "budget" is most often considered in the context of state and municipal activities. But in some cases it is also used as an economic characteristic of the activities of private enterprises. Along with the term "budget" in business, the concept of planning is common, which also involves the definition of various items of income and expenses - but in this case at the level of a single organization.

So, the budget can be understood as:

• fund of financial resources, which is at the disposal of the state;
• a financial document that allows you to effectively distribute the income and expenses of an enterprise, region or country.

There are quite a few approaches to defining budget functions. Let us consider those that are characterized by a wide prevalence among Russian researchers. Thus, among the popular concepts is the classification of budget functions into distributive and control functions. Let's study them in more detail.

Distributive and control functions of the state budget

The distributive function of the budget involves the implementation by the state of activities for the concentration of financial resources and their subsequent direction in the area of ​​solving certain socially significant tasks. The main type of state activity in this part is the determination of priority areas for investment in relation to a specific territory, economic sphere, and social group.

The specificity of the control function of the budget lies in the implementation by the state of monitoring the implementation of decisions taken in the development of strategies for investing in the national economy. These activities allow us to assess the effectiveness of the financial model used by the authorities. Thanks to the control function of the budget, the state can also predict the socio-economic processes that accompany investment in certain economic areas.

In order to solve the problems in question, the authorities of the country must develop a mechanism that includes:

• forms of management of budgetary relations;
• methods of collecting taxes and using other resources that provide budget revenue;
• algorithms for the efficient distribution of appropriate funds.

The work of the budgetary mechanism involves the formation by the state of a special system of political institutions - management, law, banking institutions.

Planning function

Let's consider other most important functions of the budget, which are distinguished by Russian researchers. Among these is planning. This function primarily involves the development of programs related to budgetary development. Subsequent work with the main financial plan of the state is mainly related to the clarification of the items that are included in the relevant algorithms. The function under consideration is one of the factors of stability of the country's budget. Its qualitative implementation predetermines how effective the collection of funds to the state treasury will be, as well as their spending.

Coordinating function

If we further consider the main functions of the state budget, it will be useful to pay attention to coordination. The main task that the authorities are solving within the framework of this area of ​​activity is the competent delegation of powers related to the management of the financial system of the state, as well as building the necessary mechanisms for controlling the activities of objects that have the appropriate powers.

Incentive function

Another notable feature of the budget is incentives. Its specificity lies in the formation by the state and the institutions created by it of an environment conducive to the development of certain participants in social communications. These can be: authorities, NGOs, commercial enterprises, individuals.

Each of the marked subjects is called upon to perform a certain social role. The task of stimulating such activities is also entrusted to the state, namely, to its budgetary system. This pattern is especially relevant for the Russian social environment. The fact is that a significant part of the citizens of the Russian Federation work in the budget. The state owns a significant share of businesses. The largest Russian banks are state-owned. Despite the fact that often the specifics of the functioning of certain organizations assume self-sufficiency, if necessary, a significant amount of budgetary funds can be directed to the development of such institutions. Or those that can potentially be included in it, but then their investment in one or another business segment, and not production, becomes a priority.

Thus, if we consider the most significant functions of the state budget from the point of view of the development of the national economy, then in the case of the economy of the Russian Federation, one of these will be stimulating.

Educational function of the state budget

Another important area of ​​activity of the authorities in the development of a strategy for managing national financial resources is training. According to some researchers, the corresponding function is important from the point of view of the formation of sources of knowledge at the level of certain state institutions, as well as the necessary human resources for solving problems related to the economic development of the state.

The country's authorities should not invest in certain areas of economic development without calculating the subsequent economic effect of the respective investments. It can be expressed not only in the provision of self-sufficiency by state organizations, but also in the formation of resources at the level of social institutions that accumulate managerial experience. Which, in turn, can be used by the authorities in solving urgent economic problems.

The social role of the state budget

So, we examined the essence and functions of the state budget. It will be useful now to study a category that is quite close to them - the role of the national financial resource management system for society.

Carrying out the distribution of financial resources, the government solves the most important social problems. The budget is one of the key instruments of state influence on the national economy, society, and the development of various institutions. Therefore, its approval, determination of key revenues and expenses involves the organization of multi-stage hearings, the implementation of legislative initiatives at the level of the highest echelons of power.

As we noted above, many functions of the Russian budget - for example, stimulating - directly determine the effectiveness of the economic development of the state. This area of ​​activity is closely related to one of the key roles of the relevant public financial management system - ensuring a high standard of living for citizens. People living in the country, first of all, expect an adequate economic policy from the authorities, which will be accompanied by the opening of opportunities for career growth, entrepreneurship, self-realization in the aspect of certain professions. This social role of the budget is reduced not only to the financing of relevant initiatives. Public finances can be, for example, a factor in the formation of demand in certain business segments. That is, the main buyers of a product or service offered by a private company may be employees of the public sector, or the state represented by any authorities.

Budget as a factor of sovereignty

So, we have studied what the social function of the budget is. It will be important to consider another significant area of ​​state activity in the framework of the management of national financial resources. It is about ensuring the sovereignty of the country. This concept can be understood in different ways. But in general, the term "sovereignty" means the independence of the state as a political entity in the international arena.

The corresponding status must be supported by the stability of key social institutions, the economy, and the country's army. The cost of supporting their development is largely borne by the state. The transfer of such functions to private hands, according to researchers, does not always have a positive effect on ensuring the stability of the country's sovereignty. In this regard, the functions of budget expenditures in terms of ensuring an efficient economy, the formation of a powerful army and efficient social institutions are among the most important. Their successful implementation becomes a key factor in ensuring sovereignty.

Functions of regional and local budgets

Having considered the content and functions of the budget, we can study how those social tasks that we mentioned above are solved at the local level in those states where political division implies an appropriate structuring of the national financial system. Russia certainly belongs to such countries. The budget of our country is presented at three levels - federal, regional and municipal.

In fact, the key tasks of public finance management are, in general, the same at all the stages noted. The functions of the federal budget, which we have considered above, are generally implemented in the same spectrum and at other levels of the work of political institutions. However, in one or another area of ​​the budget, certain areas of activity may be given special priority. What are the most characteristic functions of the local budgets of the Russian Federation, as well as regional public finance management systems?

First of all, this is the provision of high incomes for citizens living in a particular region, in comparison with residents of other subjects of the Russian Federation. It is known that in Russia there are regions whose level of economic development is low. The task of local and regional authorities is to launch mechanisms to stimulate the growth of the respective economic systems.

Another significant function of local and regional authorities is to create conditions for the self-development of citizens in terms of entrepreneurial, creative, social and political activities. A person living in a particular region should have the same rights as a citizen of another subject of the Russian Federation or city, as well as comparable opportunities for personal development.

Another significant function of regional and local budgets is the formation of a sustainable economic cluster in a given territory, in which local business entities and state enterprises can effectively integrate into the national economy.

So, we have examined the main types and functions of the budget using the example of the corresponding sovereign financial management system in Russia. Of course, approaches to building a national budget model in Russia, due to the fact that our state is relatively young, in many respects require improvement. However, according to many analysts, the current model of budget management of the Russian Federation as a whole optimally reflects the national, cultural and economic specifics of the development of the state.

Budget is a specific detailed plan for the collection and use of resources by economic agents for a certain period.

- a document describing the income and expenses of a particular state, as a rule, for a year (from January 1 to December 31).

Functions of the state budget:

• Regulates the cash flows of the state, strengthens ties between the center and the subjects of the federation
• Legally controls the actions of the government
• Carries information about the intentions of the government to participants in economic activity
• Defines the parameters of economic policy and sets the framework for possible government action

In view of the special importance of the state budget for all spheres of economic life, its preparation, approval and implementation take place at the level of laws. At the same time, the state budget itself is a law.

Almost every economic institution (enterprise, firm, branch of the economy, bank, economic and financial funds, etc.) has a plan for collecting income and using expenses. All socio-political institutions (government organizations, political parties, etc.) also have budgets.

The state budget serves as a prerequisite and financial basis for the functioning of the state and the implementation by it of those functions that society has authorized it to perform. With the help of the budget, issues of financial regulation at the macro level and on the scale of the entire economy are solved. Economic importance the budget lies in the fact that it forms a significant part of the final demand (due to its funds, most of the income from the population is formed, large volumes of products are purchased, and state reserves are created). Significant financial flows pass through the budget, it directly affects the formation of important economic indicators (Fig. 1):

State budget revenues are the final stage of cash flows coming from the real sector and other large areas of financial relations, and state budget expenditures are the starting point for the movement of state resources to the needs outlined by the state and society (Fig. 2).

Rice. 1. The impact of the state budget on the main economic indicators:

• Volume of production
• Investments
• Real income

Rice. 2. The main directions of income and expenditure of the state budget

The state budget is the main financial plan of the country, having the force of law.

The budget is a way of redistributing the monetary incomes of the population, enterprises and other legal entities in the interests of financing state and other public expenditures.

State budget revenues:

• Taxes on income of legal entities and individuals
• Receipts from the real sector (profit tax)
• Receipt of indirect taxes and excises
• Duties and non-tax fees
• Regional and local taxes

State budget expenditures:

• Industry
• Social politics
• Agriculture
• public administration
• International activity
• Defense
• Law enforcement
• The science
• healthcare

Balanced budget- a budget in which the ratios of income and expenses are equal.

If revenues and expenditures in the budget differ, then the budget deficit or surplus.

The spending of state budget funds is carried out in the directions and in the amounts determined by the federal law, laws and other regulatory legal acts of the subjects of state power. State budget expenditures can be classified according to different featured, the most important of which is financing the state of their functions: economic, social, defense etc.

The following expenses are financed from the federal budget:

• content of authorities;
• national defense;
• science funding;
• financing of the real sector;
• formation of state reserves;
• service and repayment of public debt (internal and external);
• regulation of the financial potential of the subjects of the state (federal or unitary).

The expenses financed jointly from the state budget, federal and municipal budgets include:

• state support for industries (construction, agriculture, transport, communications);
• ensuring law enforcement activities;
• ensuring fire safety;
• science and social and cultural events.

The basic principle of delimiting expenditures between budgets is their adequacy to the powers assigned to the respective level of government.

Budget expenditures are also divided according to the principle of their participation in the process of expanded reproduction.

According to the principle of participation in the process of expanded reproduction, budget expenditures are divided into current And capital expenditure.

Current expenses- This:

• maintenance of authorities, administration and law enforcement agencies;
• current spending on defense, science, social sphere;
• separate compensation expenses by sectors of the economy.

Capital expenditures are divided into:

• New construction;
• reconstruction of important objects of state and municipal property.

Among priority state budget expenditures are:

• social spending;
• military spending;
• content of the judicial system;
• education and healthcare.

The essence of the budget is manifested in its functions. The budget has two functions: distribution and control. With the help of the distribution function, the accumulation of a part of the social product in the budget, as a centralized fund of funds, and the distribution of budgetary funds between the territories of the country, sectors of the national economy, production and non-production spheres, between business entities, between the population.

Relations associated with the withdrawal of part of the funds of economic entities and the population in favor of the state are one of the groups of budgetary relations. The accumulation of funds in the budget is carried out mainly by the tax method, through the payment of various taxes to the budget, the main of which are value added tax, excises, income tax, personal income tax. With the help of the tax method, customs duties and fees are received into the budget. Part of the funds goes to the centralized fund of state funds - the budget by a non-tax method.

Relations associated with the allocation of funds from the budget, represent the second group of budgetary relations. Budgetary funds are spent on the fulfillment by the state of its functions, in order to equalize the socio-economic development of the country's territories, to improve the living standards of the population and ensure social justice in society.

Due to different natural and climatic conditions, heterogeneous natural resources available in different regions of the country, different levels of their economic and social development, funds are redistributed through the budget between the territories of the country in order to equalize their socio-economic development and the standard of living of the population, for other purposes . So, for example, traditionally budgetary support is received by the regions of the Far North and equivalent regions due to harsh natural and climatic conditions, the city of Moscow receives additional budgetary allocations for the performance of the functions of the city - the capital of the country, funds are transferred to the southern republics to restore the economy destroyed by the war .

In connection with the priority development of certain sectors of the national economy, the support of sectors of strategic importance for the country, through the budget, funds are redistributed between them. In all developed countries, for example, agriculture is financed from the budget as a strategically important sector that provides the country with food resources. In different periods of economic development, depending on the goals of structural restructuring of the economy, budgetary funds in our country were allocated to the chemical industry, mechanical engineering, fuel and energy complex industries, etc.

The development of society is impossible without the development of the social sphere, therefore, significant resources are allocated from the budget for the maintenance of the entire non-productive sphere. In developed countries, social spending accounts for more than a third of all budget spending. These include spending on physical culture, sports and health care, culture, art and science, education and enlightenment. Through budgetary financing of the activities of budgetary institutions, the basic constitutional rights of citizens are fulfilled.

Budgetary funds are allocated for the implementation of not only social, but also production programs of national importance. Funds from the budget can be allocated to specific economic entities fulfilling the state order, included in the priority sector of the economy, falling under the program of economic development financed from the budget.

Citizens of the country are also subjects receiving budgetary funds. Budget appropriations are allocated for the payment of allowances for children, for food, for low-income and low-income families. Not all citizens of the country directly receive budget funds in the form of specific benefits, but only those who really need it. The country is focusing on the targeting of social assistance.

The control function of the budget is inseparable from the distribution function. Distribution processes are impossible without financial control, at the same time, distribution relations in society are the object of financial control. The control function of the budget makes it possible to control the optimality of the processes of distribution of budgetary funds, to compare the results of distribution in terms of value and in kind. In addition, the control function of the budget makes it possible to quantify the effectiveness of the use of budgetary funds, in particular, and all financial resources in general, since it is the budget and its state that is one of the main criteria for the state of not only the country's financial system, but the entire economy as a whole. The planning of budget indicators is carried out on the basis of plans-forecasts of the socio-economic development of the country, therefore, failure to fulfill the budget indicates the failure to fulfill other economic and production indicators in the country as a whole.

Such relative indicators of the state of the budget as the level of its revenues and expenditures in GDP, the level of the budget deficit, the share of budget expenditures on the social sphere, are used in international assessments of the socio-economic development of the country.

Debating issues of the essence and functions of the budget

In the economic literature, there is no consensus on the essence of the budget and its functions. The complexity of determining the essence of the budget is due to the fact that this term is used to refer to phenomena that are different in nature.

There are several approaches to budgeting. Today, the material and legal understanding of the budget is relevant. In the material (economic) sense, here they mean a monetary fund centralized on a certain scale, which is at the disposal of an authority endowed with power. Lawyers traditionally define a budget as a “financial program, activity plan”, “plan of the state economy”. At the same time, according to its legal characteristics, such a financial plan is approved by law (for federal and regional budgets) or by a decision of an authority (for municipal budgets). The ambiguity of the nature of the budget is proved by the existence of at least five meanings in which the term "budget" is used:

1. Financial plan of the state.

2. The state fund of funds, from which government expenses are covered.

3. State act, law establishing the financial plan of the state.

4. The system of certain financial (economic) relations.

5. The form of formation and spending of the fund of funds intended for financial support of the tasks and functions of the state and local self-government.

In the financial literature, the budget has most often been interpreted and is interpreted as a set of certain monetary relations associated with the distribution of the total social product (GDP or GNP) and national income in order to form and use a nationwide centralized fund of funds. So, according to Rodionova V.M. “In terms of economic essence, the state budget is monetary relations that arise between the state and legal entities and individuals regarding the redistribution of national income (partially and national wealth) in connection with the formation and use of a budget fund intended to finance the national economy, social and cultural events, needs of defense and public administration.

In the textbook "The budget system of the Russian Federation" edited by prof. M.V. Romanovsky and prof. O.V. Vrublevskaya said that "the budget is a system of imperative monetary relations, in the process of which the budget fund is formed and used."

According to O.V. Sokolova "The economic essence of the concept of the budget is revealed through the totality of budgetary relations in the formation and use of the country's budget fund."

In the Budget Code, the budget is defined as "a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local government."

Most economists believe that budgetary relations arise from the distribution and redistribution of the total social product and national income in connection with the formation and spending of a centralized fund of funds used for national needs. However, some economists believe that the budget is intended for the distribution of the social product, while others believe that the distribution is carried out with the help of finances, and the budget only redistributes what has already been distributed by finances.

Some economists do not distinguish the budget as an independent economic or financial category and still understand it only as the country's financial plan, while others consider the budget only as a fund of funds. In the textbook "Finance, monetary circulation and credit" ed. professors V.K. Senchagov and A.I. Arkhipov said: "The state budget is the main financial plan of the country, ensuring the formation, distribution and use of a centralized fund of funds as a prerequisite for the functioning of any state." According to T.F. Yutkina "The budget is the accounting plan of the state, which allows you to control the process of transferring funds to the treasury revenues and the process of using budgetary resources according to the budget schedule of expenditures." This approach reveals the role of the budget in the state's performance of its functions, but does not fully reflect its essence.

In recent years, the debatable issues of the essence of economic categories are not considered in the literature; practical issues of an applied nature are mainly studied. Perhaps that is why the Budget Code defines the budget as a form of formation and spending of a fund of funds intended to ensure the tasks and functions of the state and local self-government. However, the study of the form does not yet reveal the economic content of the category. Economic and financial categories are a scientific abstraction, but serve as an important tool for in-depth knowledge of financial phenomena. The budget as a financial category by its nature has an objective character and reflects the relations that really exist in society. The budget is a complex and diverse category, reflecting the movement of other categories. Budget revenues reflect the economic relations that arise between the state and business entities and the population in connection with the withdrawal of part of their funds in order to form a budget fund. Budget expenditures reflect the economic relations that arise in connection with the expenditure of the budget fund for certain purposes.

The question of the functions of the budget is also debatable. In the educational literature, you can count more than fifteen functions of the budget. The most frequently mentioned are distribution, control, redistribution, financial support of social policy, state regulation and economic stimulation, the function of control over the formation and use of a centralized fund of funds, the functions of formation and use of the budget fund, stimulating, allocative and others.

Most economists single out the distribution (redistributive) and control functions of the budget. However, some believe that the budget only redistributes what has already been distributed by finances and single out the redistributive function of the budget, while others believe that the budget performs only a distributive function, within which primary and secondary distribution are distinguished. In our opinion, the essential characteristic of the budget is the distribution of the social product and national income in order to mobilize their part in a centralized budget fund with the subsequent distribution of budget funds for specific purposes. At the same time, it cannot be denied that the budget is used to redistribute the national income between the branches of the national economy, the country's territories, the production and non-production spheres, and so on. It seems to us that redistribution processes are carried out within the framework of the distribution function of the budget, as an economic category.

In the textbook Sabanti B.M. budget functions are not considered at all. He writes "The essence and content of the budget are determined by the functions of the state, the most important of which is the reproduction of production relations that prevail at one stage or another of the development of the state."

In the financial literature of recent years, the stimulating function of the budget has become quite common, since the allocation of budgetary appropriations should encourage economic entities to use them efficiently and economically, to mobilize their own internal resources. However, one should agree with the opinion of V.M. Rodionova that one should distinguish between the essence of the economic category and its role. The role of the economic category in social reproduction reflects the degree of its impact on reproduction processes, and the function is a reflection of the essence of the category in action. The essential characteristic of the budget is its public purpose - to form a budget fund with the help of the distribution of the social product and national income in order to spend it on national needs. At the same time, it should be noted that distribution processes are impossible without constant financial control over the formation and expenditure of funds, in this case, the budget fund. All other so-called functions of the budget are just a manifestation of distribution and control. The functions of the budget in the interpretation of some authors are presented in Table 27.

Budget as a phenomenon

Definition 1

The budget is a complex, multifaceted phenomenon that needs to be considered from different points of view. It represents the plan of the State and consists of two parts: revenue and expenditure. It has the force of law and is an expression of financial relations, and also has the function of a fund of funds.

The value of the budget is determined by the relations of commodity circulation in society. Its task is the redistribution of funds and their partial accumulation in the relevant State funds and covering the necessary State expenditures.

Budget Functions

Budget functions are inherent in their essence and have an expression through properties:

1. The distribution function is expressed in the formation and use of centralized funds of funds corresponding to different levels of government of the State and local government. With the help of the budget, the State has the ability to regulate the economic activity of the country, the development of territories and various industries, as well as the social sphere. Through regulation, the State purposefully increases or restrains the growth rate of production, increases or reduces the growth rate of capital, changes the structure of supply and demand.
2. The redistributive function manifests itself directly at the stages of income generation and distribution of budgetary resources. In the process of budget formation, a part of the GDP is withdrawn in favor of the State, which is redistributed among the needy areas of the economy.
3. Regulatory and incentive functions are manifested through tax revenues and expenses. They act as a tool to stimulate the economy and investment, and increase production efficiency.
4. The social function lies in the social orientation of budgetary funds. This is manifested in the support of society, primarily the least protected segments of the population, health care institutions, education, culture and housing.
5. The planning function determines the budget policy, goals, objectives and ways to achieve them. Distributes powers between authorities. Determines the need for funds in order to ensure the functions assigned to the relevant bodies to solve the tasks. Develops ways to develop budgets based on calculated and forecasted data. Development of draft budgets, as well as measures to ensure the implementation of the budget.
6. The function of organizing the budget involves determining the structure of the budget and its classification, the procedure for compiling, reviewing and approving budgets. Ensures the selection of appropriate credit institutions from the standpoint of providing the budgets with the necessary funds. Determines the bodies responsible for the development of standards defining budgetary structures in accordance with the tasks.
7. The control function interacts with the distribution function and determines the possibility and obligation of bodies to control the execution of budgets.

The need for a budget

The existence of the budget is inherently determined by the existing system of commodity-money relations, in which the State can perform its functions only with sufficient funding. The budget acts as an accumulating fund, in which, due to the accumulation of funds from all sectors of the economy, the amount necessary to perform the functions of the State is formed and directed in the future. The budget helps to ensure social justice in society and increases the efficiency of the use of economic resources.

Remark 1

In recent years, there has also been a stimulating function of the budget, expressed in the allocation of funds to priority and well-developing sectors and encouraging economic entities to make effective economic use, which contributes to the mobilization of domestic economic resources.

The budget can be understood as the state's money bag and its contents. The state budget can be viewed from two positions: as an economic category and as a financial plan.

As an economic category, the budget represents the monetary relations that arise between the state and individuals and legal entities regarding the redistribution of national income in connection with the formation and use of budgetary funds.

As a financial plan, the state budget consists of revenues and expenditures. Being the main financial plan of the state, it gives the authorities a real economic opportunity to exercise power. The budget reflects the amount of financial resources needed by the state and thus determines the tax policy in the country. The budget fixes specific directions for spending funds, redistributing GDP, which allows it to act as an effective regulator of the economy.

The state budget performs the following functions: distributive; stimulating; social; control.

The distributive function of the budget is manifested through the formation and use of centralized funds at the levels of state and territorial authorities. With the help of the budget, the state regulates the economic life of the country, directing budgetary funds to support or develop industries and regions.

By regulating financial and economic relations, the state enhances or restrains the growth rate of production, accelerates or weakens the growth of capital and private savings, changes the structure of demand and consumption. This is the stimulating function of the budget.

The social function of the budget is to accumulate funds in the budget and use them for the implementation of social programs aimed at developing health care, culture, education, and supporting the poor.

The control function of the budget implies the possibility and obligation of state control over the receipt and use of budgetary funds.

The redistribution of GDP through the budget has two interrelated and simultaneously occurring stages:

1) formation of budget revenues;

2) use of budgetary funds (budget expenditures).

Budget revenues are funds received irrevocably at the disposal of state authorities of the Federation, constituent entities of the Russian Federation and local governments.

Budget revenues are tax and non-tax in nature. The source of tax revenues are newly created value, income received as a result of distribution (profit, wages, loan interest, rent, dividends, etc.), as well as accumulation.

Non-tax revenues are generated either as a result of the economic activities of the state itself, or through the redistribution of already received revenues by the levels of the budget system. Non-tax revenues include: income from the sale of state and municipal property; income from foreign economic activity; income from the sale of state reserves.

Budget expenditures are funds allocated for financial support of the tasks and functions of the state and local self-government.

State budget expenditures include the following main groups: for national defense, for economic development, socio-cultural needs, maintenance of the state administration apparatus, and for servicing the public debt.

The state budget is the main link in the financial system and one of the most important mechanisms that allow the state to carry out economic and social regulation. It gives political power a real opportunity to influence the economy, the course of social reproduction. It is through the budget that the state stimulates the development of priority sectors of the economy, regulates the volume of aggregate demand, and thereby influences short-term fluctuations in the economic situation.