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Budget Revenues by Articles of the Classification

  • Chapter
Secret Incomes of the Soviet State Budget

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Abstract

The existence of a budget classification is, of course, very useful, but this in no way solves all our problems:

  1. (a)

    there is no certainty that our classification is complete;

  2. (b)

    not in all cases is it possible to know exactly which revenues are contained in a particular section—we have their names, but not descriptions;

  3. (c)

    by no means can we determine for all sections of the classification the corresponding values of revenues.

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Notes

  1. Feonova, et al., Organizatsiya, 1974, p. 78.

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  2. They are more than 99 percent of all receipts (Popadyuk, Finansy, 1973, p. 106).

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  3. Feonova, et al., Organizatsiya, 1974, p. 61.

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  4. Rusin and Eydinova, Gosudarstvennyy,1975, p. 35, and also Yevdokimov, Kontrol’, 1974, p. 65.

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  5. The railroads were financed in exactly this way until 1930, and some Soviet authors carelessly write about payments to the budget of funds from rail transport along with payments from profit (for example, Tsapkin, Finansy,1972, p. 43). In fact it has been necessary for more than 45 years now to speak about ordinary deductions from profits by the railroads (Yevdokimov, Kontrol’,1974, p. 67, as well as Aleksandrov, Gosudarstvennyy,1965, p. 276). The same thing pertains to other types of transport (ibid., chapter XVIII).

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  6. Rusin and Eydinova, Gosudarstvennyy,1975, p. 35.

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  7. Garbuzov, “Byudzhet,” 1975, p. 8. The fact that this procedure is not new is evident from the note to the table in Kosyachenko, 501et,1967, p. 346.

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  8. Aleksandrov, Gosudarstvennyy,1965, p. 267.

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  9. Larionov, et al., Dokhody, 1954, p. 15.

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  10. Azarkh, Spravochnik, 1972, p. 91.

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  11. Aleksandrov, Gosudarstvennyy, 1965, p. 127.

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  12. Marachevskaya, “O kontrole,” 1978, p. 80.

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  13. Simonenko, Sotsial’noe, 1976, p. 203.

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  14. According to Makarenko, Sbornik,1976, p. 15, the payments of enterprises and organizations for social insurance according to the 1976 plan were to be 11,356.5 million rubles, and the “receipts for accommodations and other revenues” were to be 345 million rubles.

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  15. Tsapkin, Finansy, 1972, p. 60.

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  16. Aleksandrov, Gosudarstvennyy, 1965, p. 154.

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  17. Just on the contrary, as is asserted in Ladygin and Zotova, Sotsialisticheskaya,1977, p. 309, there is a subsidy from the state budget for exports—see chapter IV.

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  18. Rates of customs duties are published (see, in particular, Ministerstvo, Tamozhennyye, 1971) but it is practically impossible to calculate the total value of customs revenues from them since these rates, like the data on exports and imports, are not complete.

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  19. Larionov, et al., Dokhody,1954, p. 14.

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  20. An example: “For small-scale municipal enterprises which have not been converted to cost accounting, the gross amounts of their revenues and expenditures are included in the budget” (Aleksandrov, Gosudarstvennyy,1965, p. 255).

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  21. Aleksandrov, Gosudarstvennyy,1965, pp. 185–86.

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  22. For quite a long time now this has been a tax not “on entertainment,” but only on movies. All other performances are exempt from this tax—Aleksandrov, Gosudarstvennyy, 1965, p. 108.

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  23. This overall gap has included the entertainment tax since 1969 and the one-time levy since 1970.

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  24. The fact that this entire section is only revenues of local budgets is best seen from a comparison of the indicators in Pavlov, Mestnyye,1970, p. 11, with those for the same years given in Byudzhet 72, p. 77.

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  25. Rusin and Eydinova, Gosudarstvennyy,1975, p. 36;

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  26. Gerashchenko, Operatsionnaya, 1975, p. 217.

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  27. Rusin and Eydinova, Gosudarstvennyy,1975, p. 36.

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  28. Yevdokimov, Kontrol’, 1974, p. 30.

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  29. Millionshchikov, Nenalogovyye,1967, pp. 25–26. In describing this budget revenue here, the author adheres to a very epic tone. The impression is formed that such a practice—a deliberate deviation from the standards—is recognized almost as normal.

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  30. Ibid., p. 17ff; Yevdokimov, Kontrol’, 1974, p. 195. In this section other revenues are also taken into account, such as the levy for state verification of standards and measuring instruments, the levy for the registration of trademarks and others (Millionshchikov, Nenalogovyye,1967). Although the list of such taxes is quite long, as a whole the amounts are trivial.

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  31. A. Birman, Ocherki, 1968, p. 119.

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  32. Senchagov, et al., Amortizatsionnyy, 1975, p. 27; see also pp. 30 and 34.

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  33. In 1971 220 million rubles of amortization in industry were paid to the budget (Senchagov, Finansy,1973, p. 78).

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  34. I have already indicated in chapter II that in Yevdokimov, “O klassifikatsii,” 1976. p. 32 (and also in Yevdokimov, Kontrol’,1974, p. 13) section 19 is called “receipts in connection with changes in wholesale prices.”

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  35. A. Birman, Finansy, 1975.

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  36. Azarkh, Spravochnik,1972, p. 94.

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  37. A. Birman, Finansy, 1975, p. 325.

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  38. Yevdokimov, Kontrol’, 1974, p. 78.

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  39. True, Aleksandrov, Gosudarstvennyy,1965, p. 147, speaks about budget revenues from the deductions for these operations for petroleum and gas. If this is indeed so, that is, if even then there were already such deductions, they went directly to “payments from profits.”

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  40. Zlobin, Gosudarstvennyy,1970, p. 103.

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  41. Yevdokimov, Kontrol’, 1974, p. 84.

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  42. Azarkh, Spravochnik,1972, p. 120.

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  43. Garbuzov, “Byudzhet,” 1975, p. 8.

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  44. Zlobin, Gosudarstvennyy,1970, p. 48. Here the section is called “Payments of Surplus Revenues from Lower Budgets.”

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  45. Darkov and Maksimov, Finansovaya, 1975, p. 10.

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  46. Yevdokimov, Kontrol’, 1974, p. 13.

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  47. Gallik, et al., The Soviet, 1968, p. 61.

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  48. Millionshchikov, Nenalogovyye, 1967, pp. 5–6.

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  49. Rusin and Eydinova, Gosudarstvennyy,1965, p. 53.

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  50. Aleksandrov, Gosudarstvennyy,1965, p. 287.

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  51. Azarkh, Spravochnik,1972, pp. 86, 87. However, according to Millionshchikov, Nenalogoyye,1967, p. 15, these revenues do not belong here but to section 12 of the republic budgets.

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  52. Maslennikov and Kheyfets, Vzaimootnosheniya, 1971, p. 68, as well as Kheyfets and Zlatkis, Sostavleniye, 1976, pp. 54–55.

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  53. Aleksandrov, Gosudarstvennyy, 1965, p. 28.

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  54. Millionshchikov, Nenalogovyye, 1967, p. 4.

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  55. Rusin and Eydinova, Gosudarstvennyy, 1975, p. 75.

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  56. A portion of these revenues go to the union budget. Azarkh, Spravochnik, 1972, p. 48.

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Authors
  1. Igor Birman
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© 1981 Martinus Nijhoff Publishers bv, The Hague

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Birman, I. (1981). Budget Revenues by Articles of the Classification. In: Secret Incomes of the Soviet State Budget. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-9427-3_3

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  • DOI: https://doi.org/10.1007/978-94-011-9427-3_3

  • Publisher Name: Springer, Dordrecht

  • Print ISBN: 978-94-011-8642-1

  • Online ISBN: 978-94-011-9427-3

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