Payments to the state budget of the Soviet period. Who "fed" whom in the USSR? detailed analysis. Comparison of economic indicators before World War II
| 1985 | 1986 | 1987 | 1988 | |
| INCOME - total Including: | 390.6 (100%) | 419.5 (100%) | 435.4 (100%) | 469.0 (100%) |
| 1. Sales tax | 97.7 (25%) | 91.5 (21.8%) | 94.4 (21.7%) | 101.0 (21.5) |
| 2. Payments of state enterprises and organizations from profits (income) Of which: | 119.5 (30.5%) | 129.8 (30.9%) | 127.4 (29.2%) | 119.6 (25.5%) |
| 2.1 Payment for production fixed assets and standardized working capital | 38.1 | 40.8 | 41.7 | 39.5 |
| 2.2 Payment for labor resources | - | - | - | 4.9 |
| 2.3 Contributions of free profit balance | 47.1 | 38.5 | 12.8 | 9.4 |
| 2.4 Deductions from profit (income) and other payments | 29.1 | 47.3 | 72.9 | 65.1 |
| 2.5 Fixed payments | 5.2 | 3.2 | - | 0.7 |
| 3. Income tax from cooperative enterprises and organizations | 2.6 | 2.6 | 2.8 | 2.8 |
| 4. Government loans sold to the population | 1.4 | 1.9 | 1.9 | 2.0 |
| 5. State taxes on the population. Including: | 30.0 | 31.2 | 32.5 | 35.9 |
| 5.1 Income tax | 28.3 (7.6%) | 29.5 (7.0%) | 30.9 (7.0%) | 33.9 (7.2%) |
| 5.2 Tax on single and small-family citizens | 1.5 | 1.5 | 1.4 | 1.4 |
| 6. State social insurance funds | 25.4 | 26.5 | 28.1 | 30.1 |
| 7. Income from foreign economic activities (customs income, income from exports and non-trade transactions) | 71.1 (18.2%) | 64.4 (15.3%) | 69.3 (15.9%) | 62.6 (13.3%) |
| Of the total income received: | ||||
| a) from social economy | 340.3 | 337.5 | 343.0 | 339.9 |
| b) from the population | 32.3 | 34.1 | 35.4 | 39.0 |
| With) Borrowed funds from the national loan fund to cover the deficit | 18.0 | 47.9 | 57.1 | 90.1 |
| COSTS - total Including: | 386.5 | 417.1 | 430.9 | 459.5 |
| 1. For the national economy | 209.1 | 226.3 | 226.9 | 242.8 |
| 2. To social and cultural events. Of them: | 125.6 | 133.7 | 140.0 | 151.3 |
| 2.1 Enlightenment and science | 49.6 | 52.8 | 54.8 | 59.6 |
| 2.2 Health and Physical Culture | 17.6 | 18.0 | 19.4 | 21.9 |
| 2.3 Social security | 31.9 | 35.0 | 37.3 | 39.5 |
| 3. State social insurance | 22.8 | 23.6 | 24.0 | 25.5 |
| 4. State benefits for large and single mothers | 0.6 | 0.6 | 0.7 | 0.7 |
| 5. Funds transferred to the centralized union fund for providing collective farmers | 3.1 | 4.0 | 3.8 | 4.1 |
| 6. Financing of foreign economic activity (financing of import and export operations, provision of gratuitous assistance and expenses for non-trade operations) | 15.1 | 18.0 | 24.6 | 26.0 |
| 7. For the maintenance of the army and navy* | 19.1 | 19.1 | 20.2 | 20.2 |
| 8. To control | 3.0 | 3.0 | 2.9 | 3.0 |
* Excluding expenses for the purchase of weapons and equipment, for scientific research, for military construction, pensions for military personnel, etc. For these purposes, taking into account the costs of maintaining the army and navy in 1989, it was planned to allocate 77.3 billion rubles.
Note. The state's debt on state loan bonds held by the population, taking into account the population's funds in the USSR State Insurance policies and borrowed funds from the national loan fund to finance budget expenditures, amounted to over 312 billion rubles in 1988.
The structure of income and expenditure of the USSR state budget for 1990 in comparison with the structure of the consolidated budget of Russia for 1999.
(main items), % of budget
The fundamental differences between the Soviet budget are that the system of contributions to the budget is replaced by a system of taxes (turnover tax - VAT) and excise taxes. In terms of expenses, noteworthy is the significantly higher share of expenses for the national economy (38.5 versus 7.4% of the budget amount), for defense, and in return - the absence of expenses for repaying and servicing the public debt. Expenditures on the national economy previously included mainly price subsidies, financing of centralized capital investments and replenishment of working capital of enterprises.
The ratio of government expenditures (more precisely, state budget expenditures) to GDP (or GNP) decreased from 50% to 30% (consolidated budget expenditures to GDP).
Defense expenditures before 1989 were mostly related to expenditures on the national economy and were reported under many headings, so it is difficult to say what their true value was. When in 1989 they were transferred to the “Defense” item, spending on the national economy immediately decreased by 6% of GDP (from 27 to 21%). Regarding income from external economic activity, then indirect estimates show that from the late 1960s to the early 1980s their share of income rose from 10 - 12% to 18 -20%, which is associated with an increase in energy exports. At the same time, the share of income redistribution through the budget also increased: foreign exchange income was completely centralized. Only later did foreign exchange funds appear at departments and exporting enterprises, which were thus encouraged to increase foreign exchange earnings.
It is especially worth noting the features of the Soviet budget execution system. In addition to the Ministry of Finance and its local bodies, it included financial divisions of all ministries and departments, as well as state banks. Since everything was state-owned, there was no need for a special body such as the federal treasury.
Table Execution of the Union budget in 1991
EXPENSES
| 1. National economy | 46.6 | 25.3 | 53.2 | 2.11 |
| 2. Social and cultural events | 27.9 | 19.6 | 70.3 | 0.93 |
| 3. Expenses related to foreign economic activity | 26.8 | 8.7 | 32.5 | 0.41 |
| 4. Defense | 108.6 | 101.6 | 93.6 | 4.84 |
| 5. Expenses (total) | 317.6 | 228.8 | 72.0 | 10.90 |
| 6. Budget deficit | 57.7 | 83.2 | 144.2 | 3.96 |
| Stabilization fund income | 37.9 | 14.5 | 38.2 | 0.66 |
| Expenses of the stabilization fund | 68.5 | 50.9 | 74.3 | 2.43 |
| The fund deficit has stabilized. ek-ki | 30.6 | 36.6 | 119.0 | 1.71 |
| TOTAL INCOME | 296.9 | 160.1 | 53.9 | 7.62 |
| TOTAL COSTS | 348.2 | 279.7 | 80.3 | 13.30 |
| TOTAL budget deficit with the economic stabilization fund | 88.2 | 119.6 | 135.6 | 5.70 |
| GDP | 2100.0 |
BUDGET SYSTEM
According to the form of government, countries are divided into two groups: simple (unitary) and complex.
Simple (unitary) states- these are single centralized states consisting of various administrative-territorial units (districts, regions, territories, etc.). They do not, as a rule, contain other state entities. But there are also exceptions.
The structural units of unitary states are districts, cities, regions, etc. The degree of their dependence on the center may vary. From this point of view, unitary states are divided into centralized and decentralized. In centralized states, the degree of dependence of regions on the center is high (France, Turkey and others). In decentralized ones, regions are endowed with significantly greater rights (Italy, Japan, etc.), however, they do not have their own sovereignty. Administrative autonomies exist in several unitary states. For example, in the UK, Scotland and Northern Ireland are administrative denominations. Spain includes two national autonomies (the Basque country and Catalonia), as well as a number of administrative-territorial autonomies. The scope of powers of autonomies in unitary states is, as a rule, less than in federations.
Complex States- this is either a union or a community of relatively independent territorial (state) entities. For example, confederation, federation, empire (an empire is a state created by force).
Complex states consist of various government entities (republics, states, provinces, lands, cantons, etc.), which are their subjects and have their own administrative-territorial division.
They assume the presence of two systems of supreme bodies of state power: federal and corresponding bodies of the subjects. The delimitation of the subjects of jurisdiction and powers of the center and the subjects is carried out, as a rule, by enshrining them in the constitution. This distinction is made in two ways: in some states, such as Brazil, Canada, Mexico, the exclusive competence of the federal center and the exclusive competence of the subjects are secured. In others, such as Germany, India, Germany, along with exclusive competence, joint competence is also established
Depending on the scope of powers of various subjects of the federation, federations are divided into symmetrical and asymmetrical. In symmetrical federations, subjects have equal rights; in asymmetrical federations, they do not.
In some federations, subjects may have their own constitution. legislative system, sometimes the judicial system. At the same time, it is prohibited to create your own armed forces and introduce regional money. Public administration carried out, as a rule, with the help of a bicameral parliament, the upper house of which is formed from representatives of the constituent entities of the federation and is designed to express their interests.
Most often, federations are built on a territorial basis (USA, Canada, Germany, etc.). Russian Federation on a national-territorial basis.
In unitary states, the budget system consists of two levels: the state budget and local budgets. Revenues and expenses of local budgets are not included in the state budget. They are formed and used by local authorities independently.
In federal states, there are three-level budget systems: the federal budget, the budgets of members of the federation and local budgets.
Topic 4. Budget revenues
Tax and non-tax revenues, their significance for the budget and general characteristics. Classification of income. Definition of classification and purpose.
Taxes in the public finance system. The emergence and evolution of the tax category. Economic content of the tax. Definition of tax. Signs and functions of taxes.
general characteristics tax systems of developed countries. The main forms of relationships between budgets of different levels in a federal state: different taxes, different rates, different incomes. Desirable characteristics of a tax system. Structure of tax revenues of the Russian Federation. Federal, state and local taxes. Fixed and split (regulating) taxes. Methods of collecting taxes.
Non-tax revenues federal budget RF, their characteristics. Oil and gas revenues, their share and importance in FB revenues in last years.
Income budget - these are funds received free of charge and irrevocably at the disposal of federal authorities, constituent entities of the federation and local authorities.
Budget revenues include: 1) tax revenues, 2) non-tax revenues, and 3) gratuitous transfers.
1) Tax income includes income from federal taxes and fees, including taxes provided for by special tax regimes, regional and local taxes, as well as penalties and fines on them.
2) Non-tax income includes:
2.1 income from the use of state property;
2.2 income from the sale of state property (except for shares and other forms of participation in capital, state reserves of precious stones);
2.3 income from paid services;
2.4 funds received as a result of the application of civil, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the state.
e) means of self-taxation of citizens.
3) Free receipts include:
3.1 subsidies from other budgets of the budget system;
3.2 subsidies from other budgets of the budget system;
3.3 subventions from the federal budget and (or) from the budgets of constituent entities of the Russian Federation;
3.4 gratuitous receipts from individuals and legal entities, international organizations and foreign governments
In the first months after the October Revolution of 1917, due to the collapse of state and local government bodies, sabotage by officials and banks, the flow of taxes into the budget system practically ceased. To finance urgent needs, the new authorities were forced to resort to indemnities from the propertied sections of the population, mainly, as they wrote at that time, “from merchants and speculators who profited during the war and spent their capital unproductively” (Proletarian Revolution. - 1925. - No. 3 - pp. 162, 163). Until November 1918, 816.5 million rubles were mobilized into the budget in 57 provinces in the form of indemnities.
The successful existence of the new system directly depended on the state of finances in the country. Already on May 17, 1918, the All-Russian Congress of representatives of the financial departments of the Soviets opened, at which the head of government V.I. Lenin, speaking with a report, emphasized:
We must achieve lasting financial reforms at all costs, but we must remember that all our radical reforms are doomed to failure if we do not succeed in financial policy ( Lenin V.I. Poly. collection op. - T. 36 - P. 351 In 1920).
Based on the difficult economic situation in the country, it was considered necessary to move to strict centralization in the field of finance in order to ensure the flow of funds into the budget and their effective use. This provision became fundamental in the formation of the financial policy of the Soviet state at all subsequent stages of the history of the USSR:
These principles were enshrined in July 1918 in the first Constitution of the RSFSR, in article 79 of which the goals of state financial policy were formulated:
The financial policy of the RSFSR at the present transitional moment of the dictatorship of the working people contributes to the main goal - the expropriation of the bourgeoisie and the preparation of conditions for general equality of citizens of the republic in the field of production and distribution of wealth. For these purposes, it sets itself the task of putting at the disposal of the Soviet authorities all the necessary means to satisfy the local and national needs of the Soviet Republic, without stopping at invading the right of private property. The Constitution of 1918 established the federal structure of the RSFSR and laid the foundations for the budgetary structure of the state. The principle of centralization of all finances was expressed in the establishment of the unity of the state budget and the entire financial system Russian Federation, inclusion of government revenues and expenditures in the national budget. At the same time, the Constitution provided for the separation of state and territorial budgets (budgets of autonomous republics and regions), i.e., the division of state and territorial revenues and expenses. The state budgets of the Ukrainian Socialist Republic and the Belarusian Socialist Republic existed separately.
Territorial budgets were formed at the expense of: revenues from taxes established by provincial, district, city, and volost Councils, levied for local needs; surcharges (within 40%) to state income tax; income from local Soviet enterprises and property; loans and benefits from the state budget.
However, in wartime conditions, economic devastation, lack of funds in local budgets (for example, in 1919, expenses of local budgets of the Petrograd province amounted to 950 million rubles, and revenues from local taxes - 44 million rubles, or 4,6%) The session of the All-Russian Central Executive Committee in June 1920 decided to merge the state and territorial budgets.
Happy ending Civil War, transition to a new one economic policy(NEP) and restoration National economy In connection with the need to stabilize finances, strengthen self-accounting relations, including in the local economy, and increase the economic activity of local Soviets, in October 1921, the All-Russian Central Executive Committee adopted the Resolution “On measures to streamline the financial economy,” in accordance with which the state and territorial budgets were disconnected.
With the formation of the Union of Soviet Socialist Republics in 1922 and the publication of the USSR Constitution in 1924, changes were made to the budget system. The state budget of the USSR was formed, which included the state budgets of the socialist republics that make up the USSR, a union budget was created, which was entrusted with financial support for all-union needs and activities, mainly in the field of economic and cultural construction and defense significance.
When forming the revenue side of all budgets, it was used principle of jurisdiction in accordance with which enterprises and economic organizations were distributed between different levels of government and made deductions from profits to the corresponding budget. Thus, enterprises of union subordination, i.e., those under the jurisdiction of union departments, made their payments from profits to the union budget, and enterprises (republican, regional, city subordination) - to the corresponding budgets. In turn, enterprises, organizations and institutions of union, republican and local subordination were financed from the corresponding budgets.
Consequently, the income of the union budget was formed at the expense of all-union state revenues, the main of which were deductions from the profits of enterprises of union subordination and national taxes and income, for example, income from foreign economic activity.
It should be noted that local budgets (budgets of autonomous republics, regional, regional, city, district, and from 1929-1930 - rural budgets) were not included in the budgets of the union republics and in the state budget of the USSR.
Played a major role in the development of the national economy and budget system of the USSR tax reform 1930-1932 She laid the foundations tax system, the main elements of which still exist today. During the reform, 86 previously existing payments to the budget were unified, multiple taxation of taxpayers was eliminated, and financial control over the economic activities of enterprises. About 60 taxes and fees were combined into main payments - turnover tax, deductions from the profits of state-owned enterprises and income tax for cooperative enterprises.
During the tax reform, a fundamentally a new method of generating revenues for territorial budgets. In accordance with the Decree of the Central Executive Committee and the Council of People's Commissars "On republican and local budgets" dated December 21, 1931, a portion of state revenues began to be transferred to territorial budgets - turnover tax, proceeds from the sale of government loans, etc. The transfer of these funds was carried out in the manner of budget regulation in the form of percentage deductions from national taxes and revenues, which have become regulatory sources for balancing territorial budgets. Common sources of income became an important factor in strengthening the connection between all budgets included in the budget system of the USSR. Subsequently, this principle began to extend to other national sources. It is also used in the current budget system of Russia.
The final formation of the budget system of the USSR is associated with the Constitution of 1936. The strengthening of the centralized principle in the management of the national economy and state finances was reflected in Article 14 of the Constitution of the USSR, which stated that the jurisdiction of the Union authorities included not only the approval of the state budget of the USSR and the report on it execution, but also the establishment of taxes going to the union budget, the budgets of the union republics and local budgets.
The tendency towards centralization was also expressed in the Decree of the Council of People's Commissars of the USSR dated July 10, 1938, according to which the state budget of the USSR included local budgets. In 1938, the USSR state budget also included state social insurance budget.
Thus, until 1991, the country's budget system had the following structure.
Rice. 1
Depending on the degree of centralization, the distribution of financial resources between budgets changed.
Budget system of socialist countries. In the USSR, the budget system includes the union budget and the state budgets of the union republics, which together constitute the state budget of the USSR. This ensures financing of activities provided for in the development plan of the national economy of the USSR, the participation of the Union republics in the implementation of plans of national importance, the comprehensive development of the economy and culture of the Union republics and their mutual assistance. The state budget of the USSR also includes the state social insurance budget, compiled by the All-Union Central Council of Trade Unions and executed by trade unions. The state budgets of the union republics combine republican budgets, state budgets of autonomous republics and local budgets. Each region, region, autonomous region, national district, district, city, village Council and village Council has its own local budget, approved by the relevant Council of Working People's Deputies. The total number of budgets combined by the USSR budget system is almost 50 thousand.
Construction The budgetary system of the USSR, the budgetary rights and responsibilities of state authorities and administration are determined by the Constitution of the USSR, the constitutions of the union and autonomous republics, as well as the Law on the budgetary rights of the USSR and union republics, the laws on the budgetary rights of the union republics and local Soviets of Working People's Deputies.
The growth of the budgets of the Union republics (accounting for 44.2% of the state budget of the USSR in 1970 as against 24.2% in 1940) indicates the increasing role of the Union republics in economic and cultural development.
Union budget revenues are generated mainly through payments from the profits of enterprises administered by union bodies, income from foreign trade, social insurance contributions from state enterprises, turnover tax, and other national revenues. The income of the republican and local budgets consists of payments from the profits of enterprises and from other property under the jurisdiction of the republican and local bodies, as well as from deductions from national revenues and taxes transferred to these budgets in the manner of their regulation (see. Budget regulation).
The directions and amounts of expenditures of various budgets are determined by the tasks and functions of the union, republican and local authorities, enshrined in the Constitution of the USSR and union republics, and other legislative acts. The Union budget of the USSR finances sectors of the economy and culture that are subordinate to the Union bodies and have all-Union significance, as well as expenditures on the defense of the country, all-Union bodies of state power and administration. The state budgets of the Union republics finance industries subordinate to republican bodies, and from local budgets - mainly branches of the local economy and the expenses of socio-cultural institutions serving the population of individual localities.
In other socialist countries, the budget system is built on the same principles as the budget system in the USSR. In 1949/50, budget reforms were carried out in most socialist countries, during which the budget system was restructured on the principles of democratic centralism and Leninist national policy. Numerous extra-budgetary estimates and funds that existed before the revolutions in these countries were combined with the state budget, which was important for strengthening the entire system of national economic and financial planning. In most socialist countries, the budget system consists of 2 main links - the Central budget and local budgets [in Bulgaria - these are district (city) budgets and community budgets, in the DPRK - the budgets of provinces and counties (cities), in the MPR - aimak budgets and soum budgets, and so on.]. In 1968/69, Czechoslovakia transitioned to a federal state and a budgetary system. Now the budget system in this country consists of the Central budget of the Czechoslovak Socialist Republic, the state budget of the Czech Republic, the state budget of Slovakia, which, in turn, consists of the Central and local budgets. In Yugoslavia, the budget system consists of the federal budget, the budgets of individual republics (members of the federation) and the budgets of local authorities. In the interests of strengthening the organization of the unity of the budget system in most socialist countries, local budgets are consistently united with each other and with the Central budget, forming a single state budget. The leading role in the state budget belongs to the Central budgets, which on average account for about all expenditures of the state budget.
As a rule, the task of the Central budgets is to finance national, economic, socio-cultural events and the defense of the country. Local budgets ensure the development of the local economy and socio-cultural and consumer services for the population. In recent years, the rights of local authorities in the field of economic and cultural construction have been expanded, which leads to rapid growth of their budgets and an increase in their share in the unified state budget.
The Constitution of 1918 established the federal structure of the RSFSR and laid the foundations for the budgetary structure of the state. The principle of centralization of all finances was expressed in the establishment of the unity of the state budget and the entire financial system of the Russian Federation, the inclusion of state revenues and expenses in the national budget. At the same time, the Constitution provided for the separation of state and territorial budgets (autonomous republics and regions), i.e. separation of state and territorial revenues and expenses. State budgets of the Ukrainian and Belarusian Social. Rep. existed separately.
In 1923, the budget system was recreated. From now on, it began to include two levels: the union budget and the state budgets of the union republics
With the formation of the USSR in 1922, the State Budget of the USSR was formed, which included the budgets of the union republics. The formation of budgets was based on the principle of jurisdiction: enterprises were distributed among levels of government and made contributions to the appropriate budget. Those. enterprises of union subordination made payments to the union budget, etc. Financing was carried out according to the same principle. The concept of a “consolidated budget” was absent - budgets were autonomous from each other.
In 1927, the formation of local regional budgets began (before that, the development of local economies was financed from the budgets of the union republics). In 1930, the budget system of the USSR took the form of a budget system of a federal state: it consisted of three levels and included an autonomous union budget, budgets of union republics and local budgets. In accordance with the Constitution of 1936, another budget reform was carried out: the budget system began to be built on the basis of the unity of all links and types of budgets. In 1937, a single consolidated state budget of the USSR was formed for the first time.
Budget system of the USSR in the 20s
The budget system of the USSR existed for more than sixty years. During this time, she went through several stages of development. After establishing Soviet power In Russia, the first six-month and annual budgets were compiled as a single budget. This centralization of the budget system was caused by the extremely difficult economic and political situation in the country. The procedure for drawing up a single budget remained after the unification. Soviet republics.
The formation of the Union of Soviet Socialist Republics in 1922 served as the basis for the creation of a new budget system of the state. It included a widely ramified network of local council budgets, which was endowed with its own sources of income, received bonuses, subsidies to cover the difference in income and expenses, as well as subventions with the share of its own funds. Organization various types budgets and the procedure for their preparation were regulated by state legislation.
The budget structure, consisting of the union budget financing national needs, the budgets of the union republics and local budgets, fixed in the first Constitution of the USSR in 1924, was radically changed only in 1991. Of particular importance during that period were the relationships between the union budget and the budgets of the union republics Not all Union republics had sources of income sufficient to balance their budgets, therefore budget legislation was revised in order to secure for the Union republics sustainable sources of income sufficient to provide the necessary funds for all expenses of the budgets of the Union republics.
By the Regulations on the Budgetary Rights of the USSR and Union Republics, approved by the Central Executive Committee and the Council of People's Commissars of the USSR on May 25, 1927, in order to give stability to the budgets of the Union republics, 99% of the income from agricultural, fishing and income taxes received on the territory of a given republic was assigned to them. The Union republics were also assigned: revenues from subsoil resources; 50% of income from the profits of enterprises of all-Union significance, administered by republican bodies: 50% of income from concessions of all-Union significance, income from the sale of all state funds, both all-Union and republican (except for state funds of local significance, the income from which belonged to local budgets); income from the repayment of all loans, including those issued to enterprises and organizations of republican significance from all-Union sources.
This distribution of revenue sources increased the interest of the republics in the receipt of all-Union revenues and contributed to the growth of their own incomes. The Union republics had the right to establish a minimum list of income and expenses included in local budgets, as well as the procedure for their preparation, consideration and approval.
The main revenue sources of the state budget of that period were revenues from the public economy and funds raised from the population, which came through the taxation system and the purchase of loans. Based on the results of the implementation of the first five-year plan for the development of the national economy of the USSR, 74.9% of all income from the unified financial plan came from public funds, attracted funds from the population - 17.9% and other income - 7.2%.
The concept of a “unified financial plan”, in contrast to the state budget, covered all monetary accumulations of the public economy (profit, turnover tax, payroll charges, depreciation); raised funds from the population (taxes, loans, shares, deposits in savings banks, etc.) and all expenses: for capital investments, for the increase in working capital in production and circulation, for culture and management.
The main items of budget expenditure were expenditures on the national economy and social and cultural events. This trend in the development of budget expenditures continued in the future. In total, during the first five-year plan, 82.8 billion rubles were mobilized and redistributed through the USSR budget system. or 69% of all resources of a single financial plan. The rest of the resources were partially redistributed through the credit system, but for the most part they were directly distributed between individual sectors of the national economy.
Budget system former Union The SSR went through several stages of development and existed for more than sixty years. After the establishment of Soviet power in Russia, the first six-month and annual budgets were compiled centrally as a single budget, which was caused by the extremely difficult economic and political situation in the country. The procedure for drawing up a single budget was preserved after the unification of the republics in 1922 into the USSR, when the basis for the creation of a new budget system of the state appeared. It included a widely branched network of local council budgets, endowed with its own sources of income, receiving bonuses, subsidies to cover the difference in income and expenses, as well as subventions.
The budget structure consisted of the union budget, financing national needs, the budgets of the union republics, local budgets, was fixed in the first Constitution of the USSR in 1924 and was radically changed only in 1991. The relationship between the union budget and the budgets of the union republics was of particular importance. Not all Union republics had sources of income sufficient to balance their budgets, so budget legislation was revised in order to secure sustainable sources of income for the Union republics. The regulation on the budgetary rights of the USSR and union republics, approved on May 25, 1927 by the Central Executive Committee and the Council of People's Commissars of the USSR, assigned 99% of the income from agricultural, fishing and income taxes received in the territory of the given republic to the budgets of the union republics. The Union republics were also assigned all the income from the subsoil, as well as: 50% of the income from the profits of enterprises of all-Union significance, administered by republican bodies; 50% of income from concessions of national significance; income from the sale of all state funds; income from the repayment of all loans, including those issued to organizations of republican significance from all-Union sources.
The main sources of state budget revenue were revenues from the public economy and funds raised from the population through the taxation system and the purchase of loans. Based on the results of the implementation of the first five-year plan for the development of the national economy of the USSR, 74.9% of all income from the unified financial plan was made up of public funds, funds raised from the population - 17.9%, and other income - 7.2%. The main items of budget expenditure were expenditures on the national economy and social and cultural events. This trend in the development of budget expenditures continued in the future.
In total, during the first five-year plan, 82.8 billion rubles, or 69% of all resources of the unified financial plan, were mobilized and redistributed through the budget system of the USSR. The rest of the resources are partially redistributed through the credit system, mainly directly between individual sectors of the national economy.
A major event in the restructuring of financial work was the tax reform of 1930, which led to a change in the system of payments of enterprises to the budget and the introduction of a two-channel withdrawal system: deductions from profits and turnover tax, which combined many taxes and fees. Some previous payments have also been preserved. Payments combined into the turnover tax provided the budget with 61.6% of all revenues by 1930, including excise taxes - 29.0% and trade tax - 21.5%.
Simultaneously with the tax reform, credit reform and restructuring of industrial management were carried out, which were accompanied by maximum concentration of profits in the budget. In 1930, the rate of deductions from profits to the budget was set at 81%. In connection with the aggravation of the problem of sustainability of state budget revenues, in 1931 a provision was adopted on the monthly transfer to the budget of an established share of planned profits instead of the existing quarterly transfer of a share of actually received profits. This system of transfers to the budget was largely preserved until the end of the 1980s. The formation of the USSR budget system was completed in 1938, when local budgets and the social insurance budget were officially included in the unified state budget. The expansion of the functions of local councils and their budgetary rights was accompanied by a steady increase in expenses. Government spending, i.e. expenses for union, republican and local
New budgets for education, health care, physical education and social security, as well as expenses for state social insurance increased by 3.7 times during the second five-year plan: from 8.3 billion rubles. in 1932 to 30.8 billion rubles. in 1937
The main share of the state budget expenditures was directed to financing the national economy, mainly to capital investments in new fixed assets; financial assistance to collective farms; socio-cultural events and defense. The share of management expenses decreased slightly, while expenses for military needs grew steadily and amounted to 56.8 billion rubles in 1940, or 32.6% of all expenses of the USSR state budget. Over 60% of all financial resources of the state were redistributed through the state budget. Some negative traits financial system that developed in the 30s remained until the early 90s, hindering the development of independence and initiative of enterprises.
I often see discussions about the economy of the USSR, its structure and application. Most often, of course, the USSR and its economy mean only the time from 1985 to 1991, when the destruction of everything socialist was in full swing: the anarchy of production, the destruction of the monetary system, dreams of the invisible hand of the market and other delights of perestroika. It is as if there was no economy before this time.The most ardent anti-Sovietists, whose heads were washed by perestroika nationalist propaganda, claim that it was their republic that fed everyone else, that the USSR took everything from them, giving nothing in return. “It’s so good that we are freed from this oppression,” they think. Even the deplorable state of their modern economy does not sober up these people: “with the USSR it would be even worse,” they say, “they would live with their bare bottoms while other republics take away our property.”
Enlightened anti-Sovietists even show some graphs and tables that “visually show” parasites who did nothing and were leeches. This picture is popular these days:
The top figure here is GDP per capita (as some claim), the bottom figure is unclear (after all, no one has calculated this). It is completely unclear how exactly the GDP of individual republics of those years was calculated, why the GDP of the USSR (calculated from this table) is equal to 4 trillion. dollars (1989), if in reality it was about 2.5 trillion. dollars. But for some reason, few people ask such questions.
For the sake of objectivity, I want to conduct my own investigation.
The USSR budget was built from two components: Union budget and budgets of the Union republics.
To start Let's look at the budgets of the union republics, because they are more specifically tied to territories. We use the 1989 budget.
Let's first take a look at the income/expenses of the most “unfortunate”/“bloodsuckers”, i.e. RSFRS, BSSR, GSSR, Ukrainian SSR, ESSR:
Revenues of the RSFSR
Expenses of the RSFSR
Revenues of the Ukrainian SSR
Expenses of the Ukrainian SSR
Revenues of the BSSR
Expenses of the BSSR
Revenues of the GSSR
GSSR expenses
Revenues of the ESSR
ESSR expenses
As we can see, the republics spent as much as they earned. All other republics, which I did not demonstrate here, also had income/expenses in a ratio close to 1:1. It was like that until 1989.
Remained union budget. But this is more complicated.
The fact is that the union budget did not belong to any republic, but was common. All republics invested in it. They spent this part of the state. budget for all-Union needs, according to plan and agreement with all republics.
In the days before Khrushchev became secretary general, the union budget was 3-4 times larger than the total budget of the union republics, i.e. Much more money was allocated for general needs than for private ones:
And that's understandable after all, a more centralized approach to budget allocation is much more effective than a divided one. Such a budget structure is natural for a socialist country that is trying to develop evenly, because not all regions were equally developed, it was necessary to raise the standard of living where it was very low, building factories and factories, creating infrastructure and much more. The budgets of the union republics were used mainly for socio-cultural events and household needs.
But, during the reign of Khrushchev and after it, The union budget was heavily cut, giving the lion's share to the budgets of the union republics (in particular, one of the main revenue items - turnover tax):
Budget policy became less centralized, the union republics began to control more aspects of activity, which became one of the reasons for the decrease in the rate of development of less developed regions and the entire economy as a whole. Also this led to greater independence of all republics and detachment from each other. Over time, the aloofness increased due to the decreasing importance of the Union budget. Such a budget is typical for a capitalist economy, but not for a socialist one.
We know what this led to in the end, but we would like to know everything in detail. To do this, let's do something that no one usually does - Let's calculate the share of budget expenditures of the Union republics per capita:
And so what we see: in 1950, many industrially weak republics received more funds than industrially developed ones. The state tried to bring their standard of living to the level of developed republics and make living in these parts of the country more attractive, thanks to injections from the Union budget. During the years of using such a budget policy, the growth of the USSR economy was ahead of all capitalist countries. It was precisely this kind of socialism that the West fenced itself off with the Iron Curtain.
By 1960, fiscal policy had changed. By reducing injections into the union budget, the union republics had more funds at their disposal, but only those whose industry was already developed. The underdeveloped republics began to lag behind. This was the beginning of the decoupling of the economy. The only question is: was this done consciously?
According to the data of 1970, it is clear that funds from the union budget again began to be spent on the development of small republics, but very selectively: the main investments received the western parts of the union - the Baltic states and Belarus, as well as Armenia. Apparently, the remaining republics, in the opinion of the country's leadership, were already sufficiently developed.
In 1979-1989, leaders and laggards emerged. The government, for some reason, began to allocate less funds to almost all underdeveloped Caucasian and Asian republics. Unfortunately, I do not have data on specific expenditures of the Union budget for individual republics, but there is reason to believe that contributions to the Union budget went back to those who contributed them.
Someone might think that "there was cold war, money could not be spent on the development of weak republics, since all the funds were spent on weapons." No matter how it is. Defense spending systematically decreased from 26% of the state budget in 1950 to 4.4% in 1988.
Against this background, many might have a question - “Why do we need a Union at all, if all the republics are developing separately from each other?” For a system with such a budgetary policy, this is the right question and this is the question that was brought up by those who wanted to recreate capitalism on the territory of the Union, hushing up the fact that treating a patient by cutting off his head is a bad decision.
It can be said with absolute certainty that no republics during perestroika times fed anyone except themselves, and before Khrushchev’s budget changes, most of the budget was the same for the entire country and could not be attributed to any one republic. So the myth “about one republic feeding others” can be considered destroyed.
The budgetary policy of the second half of the history of the USSR was flawed and anti-socialist, contributing to the disunity of the country, rather than its planned and unified development. Whether the creation of such a policy was an evil intent to destroy socialism or an illiterate imitation of capitalism (which uses such a budget model) is unknown, but one thing is for sure - this policy was one of the reasons for the slowdown in the development of the USSR and its further degradation to capitalism.
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