Antipyretics for children are prescribed by a pediatrician. But there are emergency situations for fever when the child needs to be given medicine immediately. Then the parents take responsibility and use antipyretic drugs. What is allowed to give to infants? How can you bring down the temperature in older children? What medicines are the safest?

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2. Sources of government revenue

State revenues are represented by that part of financial relations that is associated with the formation of financial resources at the disposal of the state (in the face of its various structures) and state enterprises. The financial resources accumulated by the state are classified as centralized revenues, while those remaining at the disposal of state enterprises are decentralized.

Centralized state revenues are formed mainly from tax revenues, income from foreign economic activity, payments from the population.

Decentralized government revenues - are formed from cash income and savings of the enterprises themselves. In the composition of centralized state revenues, the main place is occupied by budget revenues, at the expense of which the solution of economic and social problems of the development of society is ensured. In addition to them, centralized state revenues include the resources of state off-budget funds - social insurance, pension, employment fund.

The objects of budgetary relations are profit and wages, tax payments from which are the source of formation of budget revenues. The object of state credit relations are temporarily free financial resources of enterprises (organizations, institutions) and savings of the population.

The main source of formation of state revenues is the national income. But sometimes, especially during a period of emergency (war, major natural disaster), previously accumulated national wealth can act as a source of state revenue.

All sources of state revenues can be divided into two groups - internal and external.

Domestic state revenues include national income and national wealth created within the country and used by the state to perform its inherent functions.

External state revenues include the national income, and in exceptional cases, the national wealth of another country, if they are borrowed in the form of state loans or come in the form of reparation payments.

The composition of state revenues is largely determined by the methods by which the state accumulates the necessary cash. In conditions market economy the main methods of mobilizing state revenues are taxes (in their various forms), loans and emissions. The totality of all types of state revenues make up the system of state revenues, which is designed to solve not only fiscal, but also economic problems - to stimulate the growth of production and increase its efficiency, to influence the distribution of productive forces throughout the country, to help accelerate scientific and technological progress.

Taxes occupy a central place in the system of state revenues. They are universal and at the same time the initial category expressing the main properties of finance. It is in the conditions of the functioning of a market economy that the tax form becomes predominant in common system financial relationships. Taxes have fiscal, economic and social significance.

There are many different taxes that are set by the authorities. But before considering their main types, let us once again recall the general types tax systems. Progressive tax (related, respectively, to the progressive system of taxation) is a tax deduction from income that increases as income increases.

The concept of "taxable income" logically implies the existence of non-taxable income. In many countries there is a non-taxable minimum annual income. Its presence or absence depends on the historical, economic and other characteristics of a particular country. in the US in the 1930s. was pretty high level(which excluded a significant part of the population from taxpayers), but with the entry of the United States into the Second world war it was lowered to $500 a year, as a result of which practically the entire population of the country became taxpayers.

Income from all sources and activities is subject to income tax. But only income from wage labor and from self-employment is subject to taxation on the payroll. The proceeds from this tax are used to finance social protection measures for the population (old age pensions, disability pensions, unemployment benefits, large families, etc.). This item of budget revenues in all countries is, as a rule, the second (after income tax) in terms of resources brought to the budget. Income tax and payroll tax are direct taxes.

The payroll tax does not belong to the progressive, but to the proportional type of taxation. Proportional tax - a tax that is levied on an equal percentage of any level of income

Regressive taxation is a tax evasion in which taxes take away a smaller portion of income as income increases. Since some taxes do not apply to certain low income levels, it results in a relatively smaller percentage of high incomes being taxed. After the 1986 tax reform in the United States, for example, the marginal tax rate was 33% and applied to income from $71,900 to $149,250, and a rate of 28% was applied to income over $149,250.

One of the taxes universal throughout the world is the sales tax, which is imposed on a huge range of consumer purchases of goods and services. The tax that is levied on certain specific goods (tobacco products, alcoholic beverages) is called excise tax. Excises are a special case of a sales tax. Sales tax and excises belong to indirect taxes, they are "hidden" in the price of goods and services. Property tax is the main source of income for local authorities in many countries. This type of tax causes especially many social conflicts. Firstly, it is considered too burdensome after paying income, social taxes, sales taxes, etc. (as the last straw that overwhelms the cup of patience). Secondly, in order to collect it, you need to evaluate the property, which is done by a special service, which often allows a lot of abuse. This tax has one more feature - it is levied regardless of whether the owner of real estate and other property has any income or not. Consequently, it constitutes one of the foundations of the autonomous part of the taxes that can be levied in the complete absence of income.

Some government revenues are not created by taxes. The state can force consumers (individuals or legal entities) to pay for the goods and services provided to them by the authorities. Local authorities provide public utilities, transport, medical, sanitation and other services that are produced by firms owned or licensed by the authorities, but in any case generating income from user fees for these services. When choosing between taxes and direct payment for government-provided public goods, economists prefer the latter because it provides better information about whether consumers value the value of these goods more than the cost of producing them.

Government loans are used not only to cover the budget deficit, but also to provide for various capital expenditures, especially in terms of investing in the public sector of the economy. between taxes and government loans there is a close relationship, determined by the fact that the financial basis for repayment of loans are taxes.

Emission is the third method of mobilizing state revenues, and not only paper-money, but also credit. The state resorts to emission only in the event that tax and loan receipts do not cover the growing government spending, but on financial market there is a situation unfavorable for the issuance of new loans.

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The totality of state revenues and expenditures in a strictly defined time period, drawn up in the form of a financial document with the obligatory indication of the sources and estimated amounts of cash receipts, directions and volumes of their spending.

For the formation state budget, reflecting the needs of the country to be financed to meet them from the treasury of the state, the government bodies involved in its preparation examine and approve the expenditure and revenue parts, each of which is a mandatory structural form of the state budget. The state budget consists of the following levels:

federal;
regional;
municipal;
local;
budgets of state off-budget funds.

The structure of the expenditure side of the budget

Government expenditures included in the country's budget are formed from the totality of all the needs of the state in a certain time period. Funds from the state treasury are directed to meet such national goals and interests as:

Military. Ensuring the security and defense of the state.
Economic. Formation of state property, repayment of external debt, support for entrepreneurship, replenishment of the state reserve, participation in investment projects, other economic expenses.
Foreign policy. Expenses for the implementation of international activities, participation in international associations, organizations, assemblies, ensuring international agreements, etc.
Social. Providing insurance, pension, targeted and other payments, budget allocations for the maintenance of medical, educational, cultural and other social facilities. Costs for the formation and functioning of the social policy of the state.
Public administration expenses. They provide for the activities of the President of the country, authorities and other needs of general government.

Thus, the state budget has three spending structures, including departmental, economic and functional. The main financial document of the country also includes closed items of expenditure, usually used by the Ministry of Defense, but often distributed to the socio-economic sphere.

The structure of the revenue side of the budget

State revenues are funds received in an irrevocable and gratuitous manner in accordance with the legislation of the state. Formed revenue side from:

Tax payments, including taxes and fees on property, on foreign trade, on profits and other areas of activity, duties and deductions.
Non-tax revenues based on business income, fines, administrative fees, sanctions and other non-tax payments.
Income from capital transactions. Trading operations with land, state reserves, fixed capital.

Government revenues that exceed expenditures form a budget surplus, in fact, an excess of cash. In the case when the expenditure side is greater than the revenue, a deficit is formed.

Principles of construction of the state budget

In the vast majority of democratic countries, the preparation of the state budget is entrusted to the government, its adoption and approval is entrusted to the highest legislative bodies.

The main sources of state revenue

Taxes are the payment of society for the performance by the state of its functions. This is the price we pay for the opportunity to live in a civilized country. We use public goods.
Each of us relies on a state that can provide national security, environmental preservation, protection from external expansion, civil peace, good roads, access to education and health care, and many other services. To perform its functions, the state needs funds, a significant part of which is formed from tax revenues.
Payment is made for the use of resources that belong to the state. The amount of the fee depends on the size of the resources that are used. If the state loses ownership of them, then it loses these revenues.
Deductions provide for the purpose of payments. For example, enterprises make contributions to road works, contributions to social insurance, to the employment fund, to the fund for the elimination of the consequences of the Chernobyl disaster.

This money must be used strictly for its intended purpose:
- maintenance and repair of roads,
-social insurance,
-liquidation of the consequences of the Chernobyl accident.
In the budget revenues, a group of so-called non-tax payments is also distinguished.
For example, income from the sale of confiscated property, from the privatization of state property, interest on the use of temporarily free budgetary funds, the receipt of dividends from entrepreneurial activities carried out by enterprises formed with the participation of the state.
Taxes occupy the main place in the system of state revenues, making up the largest part of the revenues of the central budgets in all countries. Our state is no exception.

The public purpose of taxes is manifested through their functions:
fiscal and regulatory.

The fiscal function of taxes is to mobilize funds that come to the disposal of the state as centralized financial resources used to perform state functions.
With the strengthening of the role of the state, the importance of the regulatory function of taxes increases. This function lies in the fact that taxes affect the activities of business entities. With an increase in taxes, the economic activity of business entities, as a rule, changes.

The use of taxes for regulatory purposes is a rather complex process, depending on the correct solution of many issues, in particular:

Establishing the size of tax rates, determining the timing of their payment, providing tax benefits, applying penalties for violation of tax laws.
Income from all sources and activities is subject to income tax. But only income from wage labor and from self-employment is subject to taxation on the payroll. The proceeds from this tax are used to finance social protection measures for the population (old age pensions, disability pensions, unemployment benefits, large families, etc.). This item of budget revenues in all countries is, as a rule, the second (after income tax) in terms of resources brought to the budget. Income tax and payroll tax are direct taxes.
The payroll tax does not belong to the progressive, but to the proportional type of taxation. Proportional tax - a tax that is levied in an equal percentage on any level of income (for example, 20% of any amount - 100 rubles, 1 thousand rubles, 10 thousand rubles, 100 thousand rubles, etc. ).
Regressive taxation is a tax evasion in which taxes take away a smaller portion of income as income increases. Since some taxes do not apply to certain low income levels, it results in a relatively smaller percentage of high incomes being taxed. After the 1986 tax reform in the United States, for example, the marginal tax rate was 33% and applied to income from $71,900 to $149,250, and a rate of 28% was applied to income over $149,250.
One of the taxes universal throughout the world is the sales tax, which is imposed on a huge range of consumer purchases of goods and services. The tax that is levied on certain specific goods (tobacco products, alcoholic beverages) is called excise tax. Excises are a special case of a sales tax. Sales tax and excises belong to indirect taxes, they are "hidden" in the price of goods and services. Property tax is the main source of income for local authorities in many countries. This type of tax causes especially many social conflicts. Firstly, it is considered too burdensome after paying income, social taxes, sales taxes, etc. (as the last straw that overwhelms the cup of patience). Secondly, in order to collect it, you need to evaluate the property, which is done by a special service, which often allows a lot of abuse. This tax has one more feature - it is levied regardless of whether the owner of real estate and other property has any income or not. Consequently, it constitutes one of the bases of the autonomous part of taxes (G - C1 T0), i.e. taxes that can be levied in the absence of income.

The accounting profits of firms are subject to corporate income tax. Corporate income is generally subject to a progressive tax rate. This tax may encourage investment through borrowed resources, rather than through the capital of the firm. This is because no adjustments are usually made for factors of production owned by the firm itself and equity invested by the firm's owners. A firm that uses borrowed funds for investments will have to pay interest, which it will deduct as its costs from accounting profit and the amount of its tax liability. If the same firm uses its share capital for investment (ie, increases its share capital through additional issue of shares), then interest costs will not appear in the financial statements. Therefore, despite the opportunity costs (forgone profits) of capital, whether they are created by investing through debt or by issuing shares, only the interest on debt reduces the tax liability of the firm.
Some government revenues are not created by taxes. The state can force consumers (individuals or legal entities) to pay for goods and services provided to them by the authorities. Local authorities provide public utilities, transport, medical, sanitation and other services that are produced by firms owned or licensed by the authorities, but in any case generating income from user fees for these services. When choosing between taxes and direct payment for government-provided public goods, economists prefer the latter because it provides better information about whether consumers value the value of these goods more than the cost of producing them.
Finally, government borrowing is a significant source of financial resources to cover government spending, leading to the creation and growth of government debt. The deficit is the difference between income and expenditure in a given year, i.e., an incremental variable. Public debt - gross volume of unredeemed public valuable papers at a given point in time, i.e. a variable that reflects the "stock" of unfulfilled obligations. Since the excess of government spending over income is equal to the amount of new government borrowing (ie, the increase in government debt), the deficit in a given year is equal to the increase in debt in the same year. Thus, the budget deficit is an increase that is equal to an increase in the "stock" of already accumulated debt.

Directions for spending the funds of the Social Insurance Fund
Russian Federation

According to Art. 39 of the Constitution of the Russian Federation, everyone is guaranteed social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law. Part of these payments is made from the funds of the Social Insurance Fund of the Russian Federation, which operates in accordance with the Regulations on the Social Insurance Fund of the Russian Federation, approved
Decree of the Government of the Russian Federation of February 12, 1994 N 101.
The main objective of the Fund is to provide state-guaranteed benefits for:
temporary disability;
pregnancy and childbirth;
at the birth of a child;
to care for a child until they reach the age of one and a half years; for burial;
for sanatorium-and-spa treatment and rehabilitation of employees and their families.
The Fund's resources are formed from the insurance premiums of employers (administrations of enterprises, organizations, institutions and other economic entities, regardless of ownership). Federal Law "On the rate of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and to the Compulsory Medical Insurance Funds for 1997" for employers and citizens using the labor of hired workers,
a single rate of insurance contributions to the Social Insurance Fund has been established Russian Federation in the amount of 5.4 percent in relation to the accrued wages for all reasons.
Unlike other off-budget funds, the payment of all types of benefits from the funds of the Social Insurance Fund of the Russian Federation is carried out directly through the accounting departments of insurers at the place of work of citizens at the expense of due insurance premiums. And only in some exceptional cases, the appointment and payment of benefits for state social insurance are made by the executive bodies of the Fund.
Normative expenditure of funds for the payment of all types of benefits to policyholders is not established. Expenses for health resort services for employees and their families are made within the limits of the standard established for policyholders by the executive bodies of the Fund. The amount of the standard cannot be less than 10 percent of the accrued insurance premiums. In order to provide sanatorium and resort services, the funds of insurers with up to 300 employees are centralized in the executive bodies of the Fund without fail; more than 300 people - with the consent of the insured.
The balance of funds over the actual costs of social insurance is transferred to the executive body of the Fund, where the organization is registered as an insurer, for their subsequent redistribution among other insurers who, for some reason, had an overspending, that is, the principles of solidarity of insurers in the formation and spending of funds apply state social insurance.
If the actual expenses exceed the amount of the accrued insurance premiums, the insured does not have the right to suspend the payment of state social insurance benefits. In case of lack of funds from the insurers for the payment of benefits and sanatorium treatment and rehabilitation, the executive bodies of the Fund cover the resulting shortage of funds.
In accordance with Art. 10 of the Regulations on the Social Insurance Fund of the Russian Federation, the responsibility for the correct calculation and expenditure of state social insurance funds lies with the administration of the insured person represented by the head and chief accountant. From representatives of the enterprise administration (employees of the personnel department, accounting and others) and trade unions, members of the labor collective, on the basis of decisions of general meetings (conferences) of the labor collective, commissions are formed on social
or social insurance commissioners are elected to oversee the correct calculation and timely payment of social insurance benefits. Commissions or social insurance commissioners also decide on spending funds for sanatorium treatment and recreation for employees and their families, and distribution of insured vouchers.
All contentious issues between employees and employers to ensure benefits are considered by the executive bodies of the Fund (department or its branch) at the place of registration of the employer as an insurer, the central office of the Fund or in court.
State social insurance funds can be spent only for the purposes established by federal laws, the Regulations on the Fund, in accordance with the budget of the Fund, budgets and estimates of the executive bodies of the Fund, approved in the prescribed manner.
The main part of the Fund's funds is directed to the payment of benefits to working citizens:
temporary disability;
on pregnancy and childbirth;
a one-time allowance for women registered in medical institutions in early dates pregnancy;
a one-time allowance for the birth of a child;
monthly allowance for the period of parental leave until the child reaches the age of one and a half years;
social benefit for burial.
The most common type of social security provision is temporary disability benefits. It is issued in cases of illness or injury of an employee, care for a sick family member, quarantine (when the employee is suspended from work by the sanitary and epidemiological service), placement in a hospital of a prosthetic and orthopedic enterprise, etc.
The intended purpose of this type of benefit is to compensate for earnings lost due to the onset of temporary disability. At present, the amount of this benefit depends on the length of continuous service and ranges from 60 to 100 per cent of actual earnings. For a number of categories of workers, it is issued in the amount of full earnings, regardless of the continuous length of service. In the event of an employment injury and occupational disease, temporary disability benefits are issued in the amount of 100 percent of earnings.
The maternity allowance is issued for the period the woman is granted leave for this reason. In contrast to temporary disability benefits, this benefit is in all cases paid to working women in the amount of full earnings, regardless of any conditions.
The fundamental document for the appointment and payment of these types of benefits is the Regulations on the procedure for providing benefits for state social insurance, approved by the decision of the Presidium of the All-Union Central Council of Trade Unions of November 12, 1984 (with subsequent amendments and additions made by the Presidium of the Council of the All-Union Communist Party of the Soviet Union as of April 15, 1992) and currently in force, taking into account the regulations adopted in the subsequent period related to the provision of these types of benefits.
In addition to the pregnancy and childbirth allowance, women registered with medical institutions in the early stages of pregnancy (up to 12 weeks) are assigned and paid an allowance in the amount of the minimum wage established by federal law on the day the maternity leave is granted.
In order to offset, to a certain extent, the costs of acquiring items for the care of a newborn, a lump-sum allowance is paid at the birth of a child in the amount of fifteen times the minimum wage established by federal law on the child's birthday. One of the parents or a person replacing him has the right to this allowance. In the event that both parents do not work, this allowance is assigned and paid by the social protection authorities at the place of residence. But wherever these payments are made, that is, at the place of work or at the place of residence, the source of financing for these payments is the Social Insurance Fund of the Russian Federation.
etc.................

2. Sources of formation of the state budget

Budget revenues express economic relations that arise in the process of formation of funds of funds, and are placed at the disposal of authorities at various levels.

The main material source of budget revenues is the national income. If it is not enough to cover financial needs, the state attracts national wealth (a set of material goods created by the labor of previous and current generations and involved in the process of reproduction of natural resources that society has at a certain point in time).

Nationalization of the national income is carried out by the state different methods. The main methods used by public authorities for the redistribution of national income and the formation of budgetary revenues are taxes, state credit and the issue of money. The ratio between them is different in countries and in time, it is determined by the economic situation in the country, the degree of severity of economic, social and other contradictions, the state of finances and the financial policy of the state.

State budget revenues come from three sources:

Tax revenues (federal, regional and local taxes and fees, as well as fines and penalties);

Non-tax revenues;

Incomes of target budget funds.

Tax revenues make up 84% of the State budget, non-tax revenues - 7%, incomes of target budget funds - 9%.

Contributions to state off-budget funds (Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund and Employment Fund) are not taxable. Contributions are made for specific purposes; they are refundable and do not go to the budget fund.

2.1 Tax revenues and government borrowing

Taxes are obligatory payments levied by the state (central and local authorities) from individuals and legal entities to state and local budgets. They are one of the forms of financial relations that ensure the distribution and redistribution of national income in accordance with economic and social objectives. Most taxes can be classified into one of three groups: Proportional tax is levied as a certain percentage of income, regardless of the size of these incomes (for example, 1% to a pension fund from any earnings). A progressive tax means that high incomes are charged a higher percentage than low incomes. The income tax is based on this principle. A regressive tax means that a higher percentage is charged on low incomes, and a lower percentage of tax on high incomes.

For example, the sales tax, like all indirect taxes, is more of a burden for low-income individuals than for high-income individuals. Therefore, indirect taxes are regressive in nature. Direct and indirect taxes. Progressive taxation is associated mainly with direct taxes on income and inheritance. Regressive and proportional taxation is more associated with indirect taxes, such as excise duties, sales taxes, value added taxes. Depending on the sources of withdrawal, there are the following types of taxes:

income tax on individuals(according to the share in the budget of the Russian Federation 10.6%). Payers of income tax from individuals in the Russian Federation are individuals, both having and not having a permanent place of residence in the Russian Federation (including citizens of foreign states);

Taxes on profits of enterprises (according to the share in the budget of the Russian Federation 10.6%). Tax payers are all legal entities, but also branches of firms, enterprises and organizations that have a separate account and balance;

Property and inheritance taxes;

Sales taxes, excises (on oil, natural gas, passenger cars, motor gasoline, ethyl alcohol) and customs duties, value added tax (VAT) (33% share in the budget).

Tax revenues of the federal budget include federal taxes and fees, the list and rates of which are determined by the tax legislation of the Russian Federation, and the proportions of their distribution in the order of budget regulation between budgets different levels of the budgetary system of the Russian Federation are approved by the federal law on the federal budget for the next financial year for a period of at least three years, subject to a possible increase in the rates of deductions to budgets of a lower level for the next financial year. The term of validity of long-term standards can be reduced only if changes are made to the tax legislation of the Russian Federation. Also, federal budget revenues are formed from:

Tax on gambling business;

Tax on the purchase of foreign banknotes;

Licensing and registration fees;

Tax on operations with securities;

Payments for the use of subsoil and land tax;

Other taxes, fees, duties and other payments.

The main revenues of the federal budget are tax revenues, they make up 93.5%, and about 34% of them is value added tax. It should be noted that a number of federal taxes do not go to the federal budget in full, some of them are sent to the budgets of the constituent entities of the Russian Federation and to local budgets. the federal law on the federal budget for each year contains a list of regulatory and fixed federal taxes and payments of the constituent entities of the Russian Federation. For example, Art. 27 of the Federal Law "On the federal budget for 2001" establishes that the budgets of the constituent entities of the Russian Federation in 2001 receive revenues from the following federal taxes:

Tax on profit (income) of enterprises and organizations - at established rates in accordance with applicable law;

VAT on goods (works, services) produced (performed, rendered) on the territory of the Russian Federation, except for value added tax on precious metals and precious stones released from the State Fund of Precious Metals and Precious Stones of the Russian Federation;

Excises on ethyl alcohol from all types of raw materials, vodka and alcoholic beverages, alcohol-containing solutions produced on the territory of the Russian Federation - in the amount of 50 percent of income;

Excise taxes on other goods produced in the territory of the Russian Federation, with the exception of excise taxes on oil (including gas condensate), excise taxes on its pumping services and excise taxes on natural gas, gasoline;

Automotive and passenger cars - in the amount of 100 percent of income;

License and registration fees - in accordance with applicable law;

Personal income tax - in the amount of 100 percent of income;

Tax on the purchase of foreign banknotes and payment documents denominated in foreign currency - in the amount of 40 percent of income;

Payments for the use of natural resources - according to the standards established by the current legislation;

Fees for the use of wildlife and aquatic biological resources - in the amount of 60 percent of income;

Forest tax - in the amount of 100 percent of income;

Fees for the use of water bodies - in the amount of 60 percent of income;

tax from retail sales- in the amount of 100 percent of income;

Other taxes, fees, duties and other payments to be credited to the budgets of the constituent entities of the Russian Federation in accordance with the law.

Income local budgets, as well as the revenues of the budgets of the subjects of the federation, consist of their own (fixed) and regulatory revenues.

These include:

1. Deductions from federal and regional taxes;

2. Funds for financial support of the regions;

3. Grants, subventions, subsidies from higher budgets;

4. Funds received from the higher budget in the order of mutual settlements.

Own or fixed incomes are funds belonging to the subject of budgetary law, that is, they are fully or in a firmly fixed share on an ongoing basis go to the appropriate budget, bypassing the higher ones.

Regulatory income includes the entire set of funds transferred from higher budgets to lower ones in order to regulate (balance) their expenses and incomes.

The federal law on the federal budget for each year contains a list of regulatory and fixed federal taxes and payments of the constituent entities of the Russian Federation.

Since 1994, in Russia, funds received from the Fund for Financial Support of the Regions have been used as regulatory revenues for the budgets of the constituent entities of the Russian Federation. Financial assistance from this Fund is provided to regions that have received the status of "a region in need of support" or "a region in particular need of support."

The status of a "region in need of support" is granted to regions whose per capita budget income in the planned year is less than the average per capita budget income for all regions of the Russian Federation.

The status of a “region in particular need of support” is granted to those regions whose budget revenues are less than the budget expenditures projected for the planned year.

Taking into account these two statuses, the Fund is divided into two parts, from which funds are allocated respectively to the regions in need of support and to the regions in particular need of support. The allocation of funds to the regions from the specified parts of the Federal Fund for Financial Support of the Regions according to their status is made on the basis of the established share of each region in the total amount of funds of the corresponding part of this income

The advantages of this method of regulation lie in the fact that funds are allocated to subjects on the basis of a methodology that is uniform for all budgets, taking into account budget revenues, the population living in the relevant territory.

Due to this, the allocation of funds to the subjects of the federation is carried out on an objective basis - a formula common for all regions for calculating the allocation of funds from the general fund of financial support.

Government loans are the next most important source of budget revenue. The state resorts to this method in case of budget deficits, which are provided for in the preparation of the budget for the coming year. As financial tensions intensify in countries and the size of the deficit increases, the state turns to government loans. Government loans are classified:

By subjects of loan relations: placed by central and local governments;

Depending on the location: internal and external;

Depending on circulation on the stock market: market, which are freely sold and bought, and non-market, which are not subject to circulation on the securities market;

Depending on the maturity: short-term (maturity up to a year), medium-term (from 1 to 5 years) and long-term (over 5 years);

By the nature of the debt to be repaid: winning (based on a lottery), interest-bearing and zero-coupon. With a zero coupon, short-term securities of the state are usually issued; they are sold at a discount, i.e. below cost, and are redeemed at face value.

There are two ways to obtain government loans:

Government loans received from individuals and legal entities by issuing securities on behalf of the state;

Loans received from the central bank and other credit institutions.

The increase in the volume of credit operations of the state leads to an increase in public debt. Government debt is closely related to taxes. Its repayment, the payment of interest on it, is carried out to a large extent at the expense of tax payments or new credit operations.

In emergency circumstances, when obtaining government loans is difficult, the state turns to the issue of paper money - this is the most unpopular method, as it causes an increase in the money supply without adequate commodity security and leads to an intensification of the inflationary process, which has serious socio-economic consequences.

Centralized state revenues are formed mainly from tax revenues, income from foreign economic activity, payments from the population.

All sources of state revenues can be divided into two groups - internal and external.

Domestic state revenues include national income and national wealth created within the country and used by the state to perform its inherent functions.

The composition of state revenues is largely determined by the methods by which the state accumulates the money it needs. In a market economy, the main methods of mobilizing state revenues are taxes (in their various forms), loans and emissions. The totality of all types of state revenues make up the system of state revenues, which is designed to solve not only fiscal, but also economic problems - to stimulate the growth of production and increase its efficiency, to influence the distribution of productive forces throughout the country, to help accelerate scientific and technological progress.

Taxes occupy a central place in the system of state revenues. They are universal and at the same time the initial category expressing the main properties of finance. It is in the conditions of the functioning of a market economy that the tax form becomes predominant in the overall system of financial relationships. Taxes have fiscal, economic and social significance.

There are many different taxes that are set by the authorities. But before considering their main types, let us once again recall the general types of tax systems. Progressive tax (related, respectively, to the progressive system of taxation) is a tax deduction from income that increases as income increases.

The concept of "taxable income" logically implies the existence of non-taxable income. In many countries there is a non-taxable minimum annual income. Its presence or absence depends on the historical, economic and other characteristics of a particular country. in the US in the 1930s. was at a fairly high level (which excluded a significant part of the population from taxpayers), but with the entry of the United States into World War II, it was lowered to $ 500 per year, as a result of which almost the entire population of the country became taxpayers.

Income from all sources and activities is subject to income tax. But only income from wage labor and from self-employment is subject to taxation on the payroll.

The proceeds from this tax are used to finance social protection measures for the population (old age pensions, disability pensions, unemployment benefits, large families, etc.). This item of budget revenues in all countries is, as a rule, the second (after income tax) in terms of resources brought to the budget. Income tax and payroll tax are direct taxes.

The payroll tax does not belong to the progressive, but to the proportional type of taxation. A proportional tax is a tax that is levied on an equal percentage of any level of income.

Some government revenues are not created by taxes. The state can force consumers (individuals or legal entities) to pay for goods and services provided to them by the authorities. Local authorities provide public utilities, transport, medical, sanitation and other services that are produced by firms owned or licensed by the authorities, but in any case generating income from user fees for these services. When choosing between taxes and direct payment for government-provided public goods, economists prefer the latter because it provides better information about whether consumers value the value of these goods more than the cost of producing them.

Government loans are used not only to cover the budget deficit, but also to provide for various capital expenditures, especially in terms of investing in the public sector of the economy. Between taxes and government loans there is a close relationship, determined by the fact that the financial basis for the repayment of loans are taxes.

Emission is the third method of mobilizing state revenues, and not only paper-money, but also credit. The state resorts to emission only if tax and loan proceeds do not cover the growing government spending, and the situation on the financial market is unfavorable for the issuance of new loans.