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Transfers designation. Transfers in the economy. Economic glossary of terms

General transfers (universal, equalizing) - these are transfers that are not targeted. The general transfer involves subsidizing regional budgets in terms of both compensating for an insufficient tax base and additional budgetary costs necessary for the production of public services at the level of the required standard.

General transfer formula

where - the value of the transfer for the i-th region;

Population of the i-th region;

Standard per capita budget income;

Standard per capita budget expenditure;

Index of deviation of the value of the tax base of the i-th region from the standard level;

Expenditure deviation index in i-th region from the standard level.

2. Targeted transfers- these are transfers that are provided to solve certain problems.

Types of targeted transfers:

A) project grants intended for financing individual investment projects (provided, as a rule, on a competitive basis);

b) open funding grant - a grant that compensates the territories for a certain part of their expenses under a certain item (allocated on a legislative basis);

V) special transfers , which are provided to solve special problems (earthquakes, hurricanes, floods and various political events (strike), military operations).

Special budget regimes- these are budgetary measures to develop investment activity in depressed regions.

Types of special budget regimes:

A) special budgetary regimes of regions and constituent entities of the Russian Federation (it is planned to expand the budgetary autonomy of regional authorities, the powers to tax and finance expenses);

b) special local budget regime (a special budgetary regime is established in a small area where special economic zones are created).

TO instruments of budgetary regulation in the Russian Federation relate:

a) norms of deductions from joint taxes;

b) grants, subsidies, subventions:

— grants- budgetary funds provided to the budget of another level to cover current expenses;

— subsidies- budgetary funds provided on the terms of equity financing of targeted expenditures;

— subvention- budgetary funds provided to the budget of another level for the implementation of certain targeted expenditures; station activity in depressed regions.

c) funds received by mutual settlements from the FB to the budget of a constituent entity of the Russian Federation in connection with the adoption of decisions by the federal government and unaccounted for in regional budgets.

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Transfer- operation in the system of national accounts. An economic entity provides goods, services, or assets to another party without receiving consideration from that party in return.

Transfer in simple words

One person has any securities, documents for some building or just money. And he wants to give it to another person or organization free of charge, say, as a help. To do this, he simply documents it and puts his signature.

Essence and types of transfer

Everything, now the owner is the one to whom these material values are rewritten.

Essence and types of transfer

Transfer - various payments, services or goods redistributed at the federal level on a gratuitous basis:

transfer of funds between the accounts of the subject as a result of the transaction;
transfer of ownership of securities;
redistribution of shares of the company between the founders;
moving Money from the regional support fund to the budgets of the lower territorial level.

The transfer includes various instruments: grants, subventions and other benefits.

The transfer varies by type:

current transfer - income tax deductions, social insurance, benefits, voluntary contributions, gifts, fines;
capital type - transfer of ownership of assets free of charge.

Budget transfer

An official transfer in the state budget is a gratuitous non-obligatory receipt in the form of a grant, subvention, donation received from a national or foreign public administration institution.

The effect of a transfer depends on its type.

Regional or local authorities receive an untargeted transfer to use the funds at their discretion for the purpose. The percentage of the federal tax to the budget of the subjects of the country or the financing of public goods is an untargeted transfer.

Target transfer - the movement of funds for certain government tasks. Program - good method transfer of resources for functions important from the point of view of the Government.

Purpose of the transfer

The transfer is provided to perform tasks:

ensuring the vertical balance of the budget;
horizontal leveling of income;
equalization of incomes of the population with services financed from the treasury;
stimulation of local authorities to policies that meet the interests of the region.

Transfer from budgets of all levels

From the federal treasury of the country, the transfer is provided as assistance to the constituent entities of the Russian Federation, subsidizing government programs, budget loans to regions and other gratuitous transfers.

Transfers are provided on the following terms:

observance by the subjects of the budget and tax base;
no debt to the federal treasury;
a ban on the provision of state credit from the treasury to legal entities.

If within two recent years the share of subsidies exceeded 50%, then the funds are provided after signing an agreement with the Ministry of Finance of the country on measures to increase the efficiency of spending budget money.

Transfers are provided from the budget of the subject:

subvention to the local treasury from the regional fund;
subsidies for equity financing of government programs and priority social spending;
government loans from the treasury for a year.

Local budgets also provide transfers - grants that provide financial support to the population, and subsidies aimed at solving municipal problems.

Any type of transfer is a government instrument of the authorities, helping to regulate the finances of individual subjects of the country.

Word transfer

The word transfer in English letters (transliteration) - transfert

The word transfer consists of 9 letters: a e n r r s t t f

The meaning of the word transfer. What is a transfer?

Transfer

Transfer (fr. transfert, from lat. transfero - transfer, move): The transfer of the population of a territory from one citizenship to another in connection with the transfer of the territory in which it lives, one state to another.

en.wikipedia.org

Transfer, sometimes - transfer - transfer, movement of funds and other economic objects (change of their owner or simply change of location, for example, money transfer by mail).

slovar-lopatnikov.ru

TRANSFER (English transfer, French transfert - transfer, from Latin transferre - transfer, transfer) 1) transfer of foreign currency from one country to another, banking operations for counter transfers of currencies of two or more countries ...

Raizberg B.A. Modern economic dictionary. — 1999

TRANSFER (English transfer) is a unilateral transfer on a gratuitous and irrevocable basis of funds, goods, services, material assets (property rights) in the manner of providing financial assistance and providing compensation.

Financial and Credit Encyclopedic Dictionary / Ed. ed. A.G. Gryaznova.

Transfer Blank

A blank transfer is an unnamed transfer of ownership of securities. English: Blank transfer See also: Transfer

Glossary of financial terms

BLANK TRANSFER - a document signed by its owner on the transfer of ownership of registered papers without indicating the person to whom they are transferred.

Dictionary of legal terms. — 2000

TRANSFER, BLANK - a document signed by its owner on the transfer of ownership of registered papers without indicating the person to whom they are transferred.

Big accounting dictionary

Transfers to the population

Transfers to the population

Glossary of financial terms

Transfers to the population - in the Russian Federation - budget funds to finance mandatory payments to the population: pensions, scholarships, allowances, compensations, other social payments established by the legislation of the Russian Federation ...

Glossary of financial terms

Transfers to the population - in the Russian Federation - budget funds to finance mandatory payments to the population: pensions, scholarships, allowances, compensations, other social payments established by the legislation of the Russian Federation ...

book transfer

Book transfer is the transfer of ownership of a real product to the buyer without physically moving the product. English: Book transfer See also: Transfer

Glossary of financial terms

Book transfer is the transfer of ownership of a real product to the buyer without physically moving the product.

Currency transfer

A foreign exchange transfer is a transfer of foreign currency from one country to another. Currency transfer - banking operations on counter transfers of currencies of two or more countries.

Glossary of financial terms

TRANSFER IN THE PUBLIC SPHERE

TRANSFER IN THE PUBLIC SPHERE - transfer of funds to the budgets of the lower territorial level. In the Russian Federation, the concept of T. means the allocation of funds to the budgets of the lower territorial level from the fund for financial support of regions or local government ...

Big accounting dictionary

Broadcast; transfer

Broadcast; transfer An exchange of ownership between parties. For example, a piece of real estate may be transferred from a seller to a buyer through the execution of a contract of sale.

Financial and investment dictionary. — 2002

Oil and gas transfer

Oil and gas transfer — 1. The oil and gas transfer is part of the federal budget funds used to finance the federal budget’s non-oil and gas deficit from federal budget oil and gas revenues and funds…

en.wikipedia.org

LIFETIME TRANSFERS

LIFETIME TRANSFERS (lifetime transfers) After in the UK in 1986 the inheritance tax (inheritance tax), replaced the former tax on the transfer of capital (capital-transfer tax) so became known as "gifts ...

Glossary of financial terms

LIFETIME TRANSFERS - (lifetime transfers) See: gifts made during the life of the donor (inter vivos gifts).

Dictionary of business terms. — 2001

Russian language

Transfer, -a (fin.).

Orthographic dictionary. - 2004

Usage examples for transfer

His transfer to the London club cost £8 million.

Why was the January transfer registered and the club's attention was not focused on this FIFA rule?

The region received a cash transfer from the federal budget, including new subsidies to support farmers.

The Europeans also did not share their intellectual property, no licensing agreements for technology transfer were concluded with them.

The basis for maneuver could be the pension reform, which will reduce the transfer from the federal budget to the Pension Fund of the Russian Federation.

The social bloc is worried about the proposal of the Ministry of Finance, because the transfer, which has always existed, may disappear.

1. General transfers (universal, equalizing) - these are transfers that are not targeted. The general transfer involves subsidizing regional budgets in terms of both compensating for an insufficient tax base and additional budgetary costs necessary for the production of public services at the level of the required standard.

General transfer formula

where - the value of the transfer for the i-th region;

Population of the i-th region;

Standard per capita budget income;

Standard per capita budget expenditure;

Index of deviation of the value of the tax base of the i-th region from the standard level;

Index of expenditure deviation in the i-th region from the standard level.

2. Targeted transfers- these are transfers that are provided to solve certain problems.

Types of targeted transfers:

A) project grants intended for financing individual investment projects (provided, as a rule, on a competitive basis);

b) open funding grant - a grant that compensates the territories for a certain part of their expenses under a certain item (allocated on a legislative basis);

V) special transfers , which are provided to solve special problems (earthquakes, hurricanes, floods and various political events (strike), military operations).

Special budget regimes- these are budgetary measures to develop investment activity in depressed regions.

Types of special budget regimes:

b) special local budget regime (a special budgetary regime is established in a small area where special economic zones are created).

TO instruments of budgetary regulation in the Russian Federation relate:

a) norms of deductions from joint taxes;

b) grants, subsidies, subventions:

- grants- budgetary funds provided to the budget of another level to cover current expenses;

- subsidies- budgetary funds provided on the terms of equity financing of targeted expenditures;

- subvention- budgetary funds provided to the budget of another level for the implementation of certain targeted expenditures; station activity in depressed regions.

To provide financial assistance in the budgets created:

(1) in the federal budget -

Regional Financial Support Fund (FFSR);

Regional Development Fund;

Compensation Fund;

Fund for co-financing of social expenses;

Regional Finance Reform Fund;

(2) in regional budgets -

Regional funds for financial support of settlements;

Regional financial support funds municipal districts(urban districts);

Regional funds for municipal development;

Regional funds for co-financing of social expenses;

Regional Compensation Funds;

(3) in the budgets of municipal districts - district funds for financial support of settlements.

Intergovernmental transfers from the federal budget (Figure 3)

Figure 3 - Intergovernmental transfers from the federal budget

Distribution Methodology of the Federal Fund for Financial Support of Regions It has been operating since 1994. The Fund is formed as part of the federal budget in order to equalize the budgetary security of the constituent entities of the Russian Federation. The method of its distribution has repeatedly changed. Since January 1, 2005, the following methodology has been in force.

1. The level of estimated budgetary security of the constituent entities of the Russian Federation before the distribution of subsidies from the Fund (BO) is determined by the formula

BO=INP/ISDB

where INP is the index of the tax potential of the Russian Federation;

IBR is an index of budget expenditures of a constituent entity of the Russian Federation.

The tax potential index (TPI) is a relative (compared to the average level in the Russian Federation) assessment of tax revenues of the consolidated budget of a constituent entity of the Russian Federation, determined taking into account the level of development and structure of the economy of a constituent entity of the Federation.

The Budget Expenditures Index (BSI) is a relative (compared to the average level in the Russian Federation) assessment of the expenses of the consolidated budget of a constituent entity of the Russian Federation for the provision of the same volume of public services per capita, determined taking into account objective regional factors and conditions.

Subsidies from the Fund are distributed among the subjects of the Russian Federation, the level of estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security, in proportion to the deviation of the level of estimated budgetary security of these subjects of the Russian Federation from the level established as a criterion for equalizing the estimated budgetary security.

The total amount of subsidies from the Fund allocated to the subject of the Russian Federation (FFSR,) is determined by the formula

FFPR = T1 + T2,

where T1 and T2; - volumes of subsidies from the Fund, allocated to the subject of the Russian Federation at the first and second stages, respectively.

The level set as the first criterion for equalizing the estimated budgetary security is assumed to be 60%.

the level set as the second criterion for equalizing the estimated budgetary security is assumed to be 100%.

In 2000 was created Regional Development Fund, which was intended for the accumulation of investment resources directed to the regions. The Fund's resources were allocated to finance federal programs for the development of regions.

In 2001, the federal budget created Compensation fund. The funds of this fund in the form of targeted subventions were used to finance federal mandates (decisions made by federal authorities). Its purpose is to ensure equal access of all citizens to the social guarantees of the state.

Fund for co-financing of social expenses was created in 2002 as part of the federal budget for partial reimbursement of expenses of territorial budgets in connection with an increase in the first category of the unified wage scale for employees budget institutions and providing subsidies to the population for payment of housing and communal services.

Regional Finance Reform Fund was established in 2002 for financial recovery, assistance in reforming the public sector, and stimulating economic reforms in the regions. The source of the formation of the fund was the loan from the RRDB and the federal budget.

Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to local budgets are provided in the form:

Financial assistance to local budgets, including subsidies from regional funds for financial support of settlements, subsidies from regional funds for financial support of municipal districts (urban districts);

Subventions to local budgets from regional compensation funds;

Funds transferred to the federal budget in connection with repayment and (or) servicing public debt of the constituent entity of the Russian Federation to the federal authorities and (or) the fulfillment of other obligations of the constituent entity of the Russian Federation to the federal budget;

Other gratuitous and irrevocable transfers;

Budget loans to local budgets.

In order to unify the methodology for the formation and distribution of funds from financial assistance funds to local budgets, the Ministry of Finance of the Russian Federation developed and approved by Order No. 243 dated August 27, 2004 " Guidelines subjects Russian Federation and municipal formations on the formation of interbudgetary relations”.

Funds for financial support of municipalities are created in order to provide municipalities with financial resources to ensure the powers of local governments. This problem is solved by reducing the lag in the level of budgetary security of municipalities with a low level of budgetary security with their own revenues from the level sufficient to fulfill municipal powers. That is, financial assistance is allocated to municipalities with an insufficient level of budgetary security. But budget security depends on the tax potential of the municipality. Therefore, in order to determine the need to allocate financial assistance to a particular municipality in the process of budget planning, it is necessary to make calculations of its tax potential and budgetary security. Tax potential- that is an assessment of the income that can be collected in the budget of the municipality from tax sources assigned to the budget of the municipality. The level of budgetary security shows how many times more or less the volume of budget revenues of a particular municipality, reduced to a comparable form by taking into account price factors and the number of consumers of budgetary services (population), average for all municipalities of this type of income per capita.

The level of budget security

municipalities with their own revenues before distribution

funds of financial support funds (GOD) can be defined

linen according to the following formula:

BO \u003d (NP / (N CRC)) / (PD / N),

where NP is the tax potential of the municipality;

H is the population of the municipality;

PD - the total forecast for the subject of the Russian Federation of tax revenues to the budgets of all municipalities of the same type;

H is the population of a constituent entity of the Russian Federation.

If the level of budgetary security of a municipality, obtained using this formula, is greater than one (for example, 1.2), this means that it is provided with incomes higher than all municipalities of this type (by 20%).

And vice versa, if the level of budgetary security is less than one (for example, 0.6), then this municipality is provided with income to a lesser extent than municipalities of this type on average (by 60% of the average level).

The obtained levels of estimated budgetary security serve as the basis for further actions on the calculation of financial assistance from the financial support funds.

Equalization of budgetary security can be done in a variety of ways, in particular

proportional equalization;

Alignment to the highest possible level;

Combined method.

1. proportional method equalization of budgetary security consists in the distribution of financial support funds in proportion to the lag in the level of budgetary security of municipalities from the level of budgetary security chosen as an equalization criterion. That is, if a decision is made that municipalities whose budgetary security level lags behind the average by more than 30% (the level of budgetary security of which is from 0 to 0.7) have the right to receive financial assistance for equalizing budgetary security, the equalization criterion will be equals 0.7. Municipalities those with a level of budgetary security above this equalization criterion will not receive funds from financial support funds.

2. The method of equalizing budgetary security to the highest possible level is to distribute financial support funds in such a way that after equalization the level of budgetary security of the least economically developed municipalities would be the same.

3. Combined Methods assume either the use of the proportional equalization method and the equalization method to the maximum possible level in succession, or the use of the proportional pull-up method several times with different criteria for equalizing budgetary provision.

Transfer(from lat. transfero - I move, I transfer) is a transfer, movement of funds (for example, currency or gold) and other economic objects from one country to another. When transferring, there is a change in the location of the funds or only a change in their owner (for example, with a postal or bank transfer).

Other meanings of the term "transfer":

1. Transfer of ownership of registered securities from one person to another under a written agreement between the parties. In this case, the fact of a change in the rights of the owner is recorded by an appropriate entry in the register.

2. A transaction that does not provide for the receipt by one institutional party of any reimbursement for goods or services provided to the other party.

3. Financial assistance received by a lower budgetary structure from a higher one (for example, financing of the municipal budget from the regional one).

4. Change of citizenship of the population of a certain territory in connection with the transition of this territory under the jurisdiction of another state. An example of such a transfer is the agreement on the exchange of citizens of Greece and Turkey, signed during a conference held in 1922-1923. in Lausanne.

The emergence of the considered concept of movement or redistribution of resources (material or monetary) accompanies mankind for many centuries, but it was called differently, and the essence was interpreted somewhat differently.

In the modern sense, transfers are:

Transfer of transaction results between accounts of the subject;

A bank's order in writing to its correspondent to issue a certain amount of money to a specified person;

Transfer of the right to own registered securities from one person to another with the mandatory registration of the transfer of ownership in the relevant company registers, after which financial statements, dividends and announcements of the meeting must be sent to the new owner;

With the help of a transfer document, the redistribution of JSC shares among its founders is carried out;

Transfer of monetary resources from the fund of financial regional support to the budgets of the lower territorial level. At the same time, the share of each subject of the Russian Federation requiring such financial assistance is established by calculation.

Thus, transfers are various payments that are redistributed at the federal level.

Analysis modern system Such distributions in Russia testify to its failure to fulfill the function of social protection as a regulatory mechanism, which is in dire need of such support.

Therefore, social transfers are represented by a system of measures in kind and cash assistance to the poor, not related to their participation in the activities of companies, both now and in the past. The purpose of their provision is to humanize public relations, which prevents the growth of crime and supports domestic demand.

The share and volume of resources allocated by the state for the needs depend on the model of social orientation and may be different. Thus, in the early 1990s, 16% of GDP was distributed in Japan for social needs, 19.4% in the USA, 27.5% in Germany, and 39.8% in Sweden.

During the economic crisis, the need for increased, and transfers come to the fore. This may turn into an unbearable burden for the Russian economy, and its gradual increase may conflict with Today, Russia has more than a thousand regulations that provide for more than 250 social benefits for 200 categories of citizens. The number of people claiming these benefits and compensations reaches one hundred million.

The structure of the market economy in itself makes government intervention in the profitable sphere for their redistribution inevitable. Transfers successfully solve this, since thanks to this instrument, the government has funds that are supposed to be directed to meet certain needs (for example, ecology, defense and social infrastructure development).

That is why it is extremely necessary to coordinate some of the financial flows that are directed to the social sphere in the subjects and national social funds.

Unlike social transfers, government transfers are payments that are not related to the purchase of services or goods. These include scholarships, pensions, health insurance payments and some benefits.

fr. transfert) - 1) transfer of foreign currency or gold from one country to another; 2) transfer of the right to own registered securities (shares, bills of exchange, bonds, checks) by one person to another; 3) exchange of population between states on the basis of an international agreement, automatic change of citizenship; 4) in the Russian Federation, in relation to the public sector, the concept of "T." has been used since 1994 as a transfer of funds to the budgets of a lower territorial level from the fund for financial support of the regions. Since 1994, it has taken on an ever broader meaning. Now T. means almost any payments redistributed at the federal level.

Great Definition

Incomplete definition ↓

TRANSFER

1) transfer of money and other valuables; is used, in particular, in international payment relations when transferring the amount of payment from one country to another, which is usually associated with a change in the currency of the country of the debtor to the currency of the country of the creditor; 2) transfer of the right to own registered securities by one person to another; 3) in budgetary relations, it is used as financial assistance to needy regions to ensure mandatory payments to the population (pensions, scholarships, allowances, compensations, other social payments established by legal acts). It is directed to the budgets of the lower level from the funds for supporting the regions formed as part of the higher budget. Thus, the formation of a federal fund for financial support of the constituent entities of the Russian Federation has been fixed, since 1994, annually by the federal law on the federal budget for the corresponding year. In a broad sense - any payments redistributed at the federal level. L. I. Bulgakova