184136 (Russian Federation Country Study. A Public Finance Perspective), страница 4
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.The development of a more efficient and effective social safety net in perhaps the most immediate and difficult task to accomplish in the Russian Federation. Aside from cultural reasons outlined earlier, economic growth cannot occur without social stability which will not happen until Russia can design an effective system of coverage. Some possible ways to improve this critical area are: diversify the tax base for social programs, redesign the system of federal-sub-national relation which has made the latter bear an unjust amount of the burden--unfair because of regional differences and compounded by Soviet planning--, and make stronger attempts to reduce arrears which is a difficult task due to the temptation to return to emission-based methods of covering expenditure requirements.
APPENDIX
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| 1961-70 | 1971-75 | 1976-80 | 1981-85 | 1986-90 | |
| 1. Net material product (NMP), Soviet official* | 6.4 | 5.1 | 3.9 | 3.1 | 4.1 |
| 2. Gross national product (GNP), CIA estimates* | 5.1 | 3.7 | 2.1 | 1.9 | C |
| 3. Gross fixed capital investment, Soviet official* | 6.9 | 6.8 | 3.5 | 3.5 | 4.9 |
| 4. Industrial output, Soviet official | 8.5 | 7.4 | 4.4 | 3.7 | 4.6
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| 5. Industrial output, CIA estimates b. | 6.6 | 5.9 | 2.4 | 2.0 | C |
| 6. Agricultural output, Soviet official c. | C | 2.5 | 1.8 | 1.0 | 2.7 |
| 7. Agricultural output, CIA estimates b.,c. | C | 1.4 | 0.4 | (-)0.6 | C |
| 8. Real income per capita, Soviet official | 6.5 | 4.3 | 3.4 | 2.1 | 2.7 |
| 9. Consumption per capita, CIA estimates b. | 3.8 | 2.9 | 2.0 | 1.9 | C |
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a. Utilized for consumption and accumulation. | |||||
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| USSR | US | FRG | France | Italy | UK | |
| 1961-65 | 4.8 | 4.6 | 4.8 | 5.8 | 5.2 | 3.2 |
| 1966-70 | 5.1 | 3.2 | 4.2 | 5.4 | 6.2 | 2.5 |
| 1971-75 | 3 | 2.2 | 2.1 | 4 | 2.4 | 2.2 |
| 1976-80 | 2.3 | 3.4 | 3.3 | 3.3 | 3.8 | 1.6 |
| 1981-85 | 1.9 | 2.4 | 1.3 | 1.1 | 0.9 | 1.9 |
| Note: US GNP calculated in 1982 prices. GNP growths of FRG, France, Italy and UK are calculated from GDP in 1980 prices. | ||||||
| Source: Cohn (1987, p. 12) Authors' Source: Elliot and Dowla in International Journal of Social Economics" v. 21 p. 78 | ||||||
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| Type of expenditure | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 |
| In billions of rubles (nominal) | 386.5 | 417.1 | 430.9 | 459.5 | 482.6 | 488.2 |
| Consumer subsidies | 58.0 | 65.6 | 69.8 | 89.8 | 100.7 | 110.5 |
| Food subsidies | 56.0 | 58.0 | 64.9 | 66.0 | 87.7 | 95.7 |
| Social insurance and health care | 83.6 | 89.3 | 94.5 | 102.5 | 105.5 | 117.2 |
| As percent of GNPConsumer subsidies | 7.5 | 8.2 | 8.5 | 10.3 | 10.9 | 11.6 |
| Social insurance and health care | 10.7 | 11.2 | 11.5 | 11.7 | 11.4 | 12.3 |
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| Very | Poor | Poor | Not | Poor | ||
| Transfer | % Receiving the benefit | Avg % of Recipient Household Income | % Receiving the benefit | Avg. % of Recipient Household Income | % Receiving the benefit | Avg. % of Recipient Household Income |
| Family Allowances | 288.8 | 23.6 | 32.4 | 14.5 | 25.7 | 5.9 |
| Pensions | 0.3 | 75 | 41 | 66.9 | 48.7 | 58.4 |
| Unemployment Benefit | 0.8 | 21.7 | 0.4 | 17.8 | 0.3 | 9.8 |
| Subsidies from Local Authorities | 100.4 | 9.6 | 10.4 | 9.6 | 14.5 | 8.1 |
| Subsidies from Enterprises | 55 | 9.4 | 8.7 | 10.8 | 17.7 | 11.7 |
| Scholarships | 50.2 | 17.8 | 6.2 | 18.2 | 6.7 | 8.7 |
| All Transfers* | 666.8 | 58.5 | 70.9 | 48.4 | 74.4 | 42.6 |
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Source: RLMS. Round 4. October 1993- February 1994. | ||||||
A6 List of Goods in Everyday Demand and Services to the Population which are Exempt from the Sales Tax
Children's food, meat, meat products (except delicatessen products), milk and milk products, margarine, fats, bakery products, flour, pasta products, eggs, tea, sugar, salt, vegetables (cabbage, carrots, beet, onions, potatoes),fish and fish products, vegetable oil, mineral water, children's items, textbooks for general education schools, specialist educational and medical equipment and medical supplies;
Children's items, including clothing, footwear, furniture, bed-linen, school uniform, toys and sports items; Consumer goods on lists approved by the councils of ministers of the republics within the USSR, kray soviet executive committees, oblast soviet executive committees, Moscow and Leningrad city soviet executive committees and executive committees of autonomous oblast and autonomous okrug soviets of people's deputies;
A7 USSR: SALES TAX DECREE Full text of instruction issued by USSR Ministry of Finance and dated February 11, 1991 ). The provisions include some of the following:
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Liability extends to joint ventures and Soviet organizations engaged in importing;
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Joint ventures will pay tax on hard currency sales in rubles, converted at the prevailing commercial rate of exchange fixed by USSR Gosbank;
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Liability extends over a wide range of supply, including professional, informational, communication, etc. services;
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The tax rate is 5%;
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Tax exemption applies to sales of precious metals, coal shale, export services, trade between parts of a constituted enterprise.
SOURCE: EKONOMIKA I ZHIZN February 23, 199. P19
