Legal entities operating on the territory of the state, as well as individuals, its citizens, are obliged to pay taxes received on the accounts of the Federal Treasury. Any conscientious taxpayer sooner or later asks the question - where does the state spend the money it collects in the form of taxes, what is the benefit to taxpayers from this.
How collected taxes are distributed
Although all tax collections are transferred by individuals and legal entities to the accounts of the state body - the Federal Treasury, this body regulates and redistributes them across the budgets of three levels - federal, regional (republican or regional) and local. What part of the tax goes to a particular budget is determined annually, when the State Duma adopts the next law on the budget for the coming year or a period of several years.
So, for example, income tax and VAT can be regulated by the budgets of all three levels, tax on transport and property of organizations can go to the regional or regional budget in the amount of 100%, and land tax and personal income tax can be fully transferred to local budgets. municipalities. As soon as the bank receives information about the transfer of taxes, and this happens every day, the Federal Treasury processes them and generates payment orders for the budgets of all three levels, so funds are received in each of these budgets every day.
State budgetary expenditures are regulated in detail by Article 69 of the Budget Code of the Russian Federation.
The current budgets of any of these three levels are "set" in advance, based on the analysis of current and forecast of future tax payments. Therefore, tax evasion is not only a financial, but also a criminal offense, since it reduces the expenditures planned by the budgets on items of expenditure that are required to be borne by authorities at all levels.
Where do the authorities spend the collected taxes?
The amounts received from the payment of taxes are used in accordance with the approved budgets and spent on various needs. Some of the money goes to social security. In particular, from these amounts, the authorities are obliged to pay wages to public sector employees - teachers and doctors. In addition, the budget provides for investments and subsidies, servicing the state debt, securing defense orders, as well as purchasing goods and services for the needs of the state.
At the expense of the state budget, the state sector of the economy is maintained, construction and improvement of social facilities and territories is carried out.
At the expense of taxes received in the federal budget, law enforcement agencies are also maintained: the FSB, the Ministry of Internal Affairs, etc., such institutions as schools, orphanages and hospitals, and the army. In addition, the state allocates significant funds for various targeted programs and national priority projects in the field of education, housing, agriculture. Similar expenses are foreseen in the budgets of the lower tier.
