The Role of the U.S.S.R. State Budget in Distribution of National Income

Abstract

The state budget of any country should be considered as its most important social and economic phenomenon. The analysis of the structure of the revenue and expenditures of the budget reveals the nature and functions of the state. The budget vividly demonstrates the dependence of the composition of the state revenue on certain economic principles and shows also the purposes and class distribution of state spending. The predominant form of ownership of the means of production, the type of public production, the corresponding economic relations characteristic of a certain economic formation — all these determine the character, sources, and purposes of the funds accumulated in the state budget.