Budget revenues, their structure and types

State revenues are a system of monetary relations, during which the country's financial resources are formed. These relations consist in the redistribution and distribution of the gross national product between spheres of state interests, which include ensuring the defense capability of the state, maintaining public order, maintaining the state administration apparatus, and others. At the same time, the funds distributed in this way are transferred to state ownership.

All state revenues of the budget form a certain system, the main structural components of which are the following:

• Tax revenues of the budget, these are those established by federal legislation, regional taxes and fees, local fees, as well as budget revenues from levying fines, excises, fines. In addition, this group includes income from economic activities, such as income taxes (for entrepreneurs and organizations that conduct such activities), income taxes of citizens, income from VAT, fees for foreign economic activity (customs duties and duties).
• Non-tax revenues of the budget include various types of payments from income on the use of property owned by the state and municipal entities, income from its sale or disposal or commercial use, payments and revenues levied for the provision of various types of paid services and the performance of work. To the same category belong the funds received when authorizing various activities subject to criminal or administrative responsibility (confiscation, seizure, seizure by court), incomes received in the course of compensation for damage that may be inflicted on the institutions of the state in the person of its subjects and bodies.

All tax and non-tax revenues of the budget, which are managed by the constituent entities of the Russian Federation, are created on the basis of local taxes and fees, as well as at the expense of funds that are transferred to the regions from the federal budget. Non-tax budget revenues of the regions of the Russian Federation are formed in accordance with the provisions contained in Art. 41 - 46 of the Budget Code of the country. They include the following income: income from local (regional) taxes, payments from local fees, as well as non-systematic allocations of federal budget funds according to the norms established by the state for each specific period (fiscal year). This list also includes federal budget revenues.

The source of the budget revenues of the state, as in any country, in Russia is the national income. The size and structure of the national income is the main reference point in the planning of the state budget policy.

State budget revenues have as their goal the creation of a financial foundation for the successful solution of the tasks of socio-economic and political development of the country and the state.

The variety of forms and types of state revenues allows us to classify them for a number of significant reasons.

Types of state budgets according to the source of formation are distinguished as follows: incomes of budgets of regions and municipal units, separate state and municipal enterprises, extrabudgetary sectoral / intersectoral funds.

According to the form of ownership of the payer, revenues are allocated from the state segment of the economy, from the production / non-productive activities of enterprises / institutions. The same category includes payments for the use and development of natural resources, the alienation of property, payments to enterprises / organizations, budget revenues from the population.

According to the form of withdrawal, types of income are distinguished: voluntary and compulsory payments.

All of these together form the state budget, which is given the power of law and which serves the purpose of ensuring sustainable development of the state.