Consolidated budget of Russia: sources of revenue
The complexity of the formation of a consolidated budget of the country lies in its multifaceted study of the balance of income and expenses, the number of employed workers at different planning levels, the duration of the full cycle with its stages and stages. When planning and approving the consolidated budget for 2021, as in previous years, only the expenditure items of this document are presented to the public for consideration. The revised values of the income items of the consolidated budget are published in the open press only after the approval of the report with a delay of one year. At the same time, they are of particular interest in the validity of taxes, payments and fees, as well as in planning the economic activities of enterprises, organizations, and personal budgets of the population. The dynamics of changes in the consolidated budget revenues over a 20-year period of time indicates a significant fluctuation in their share in relation to the gross domestic product from 28 to 40%, which indicates a high level of consumption of the national product. In the course of the analysis of income items of the consolidated budget of the country, collected from enterprises, organizations and the population on the basis of the Tax Code of the Russian Federation, the main directions and volumes of receipts to the consolidated budget were identified. Enterprises and organizations of Russia in 2018 and 2019 formed more than 50% of the consolidated budget of the country. The population accounts for more than 30% of budget revenues, which is reflected in the income of citizens by 21-22%. At the same time, the growth of utility bills to 28.7% in consumer spending significantly reduces the potential of the population to purchase food, which dropped to 29.7%. Such a load on enterprises and the population poses new problems in the formation of the revenue side of the budget and the search for new ways of taxation.