State Duma Committee on Budget and Taxes

State Duma Committee on Budget and Taxes
Name	State Duma Committee on Budget and Taxes
Native name	Комитет Государственной Думы по бюджету и налогам
Legislature	State Duma of the Federal Assembly of the Russian Federation
Type	Parliamentary committee
Jurisdiction	Russian Federation
Formed	1993
Chairperson	Andrey Makarov
Members	34

State Duma Committee on Budget and Taxes The State Duma Committee on Budget and Taxes is a standing committee of the State Duma of the Federal Assembly of the Russian Federation responsible for drafting, reviewing, and supervising legislation related to the federal budget, taxation, and fiscal regulation. It interfaces with executive bodies such as the Ministry of Finance of the Russian Federation, the Federal Taxation Service, and the Government of the Russian Federation while interacting with regional authorities like the Moscow City Duma and the Saint Petersburg Legislative Assembly. Its work affects major policy arenas involving the Central Bank of the Russian Federation, state-owned enterprises such as Rosneft, Gazprom, and Russian Railways, and international institutions including the International Monetary Fund and the World Bank.

History

The committee was established in the aftermath of the 1993 constitutional crisis when the modern Constitution of the Russian Federation and the renewed State Duma of the Russian Federation created standing committees such as the Committee on Budget and Taxes, following models from earlier bodies like the Supreme Soviet of Russia. In the 1990s its agenda was shaped by fiscal reforms associated with figures like Yegor Gaidar, Anatoly Chubais, and Viktor Chernomyrdin, and by crises such as the 1998 Russian financial crisis. During the 2000s the committee engaged with tax code revisions influenced by officials including Alexei Kudrin and German Gref, and responded to macroeconomic events like the 2008 financial crisis. Recent decades saw the committee interact with legislative initiatives from presidents Boris Yeltsin, Vladimir Putin, and Dmitry Medvedev, and with major laws such as the Tax Code of the Russian Federation and annual federal budget laws.

Mandate and Functions

The committee’s formal remit includes preparation of drafts and expert examination of federal budget bills, amendments to the Tax Code of the Russian Federation, oversight of federal fiscal execution, and coordination with executive agencies including the Ministry of Finance of the Russian Federation, the Federal Treasury (Russia), and the Federal Taxation Service. It evaluates submissions from state corporations like Vnesheconombank and Rosatom, considers fiscal implications of legislation promoted by ministries such as the Ministry of Economic Development (Russia), and reviews budgetary provisions arising from international agreements involving the Eurasian Economic Union and bilateral treaties with countries like China and Belarus. The committee also prepares advisories for plenary sessions of the State Duma and engages with the Federation Council of Russia during conciliation procedures.

Structure and Membership

The committee is constituted by deputies from parliamentary factions including United Russia, Communist Party of the Russian Federation, Liberal Democratic Party of Russia, and A Just Russia — For Truth. Leadership positions such as chairperson and deputy chairs are elected by committee members and ratified in the State Duma plenary session. Subcommittees often focus on areas like federal budget execution, tax administration, customs duties involving the Federal Customs Service (Russia), and social expenditures tied to programs administered by the Ministry of Labor and Social Protection of the Russian Federation. Membership has included prominent deputies with backgrounds in finance, law, and regional administration from constituencies such as Moscow Oblast, Krasnodar Krai, and Republic of Tatarstan.

Legislative Work and Procedures

Legislative drafts are introduced by deputies, factions, or the Government of the Russian Federation and are subjected to committee review, expert hearings, and cost estimates prepared with input from the Ministry of Finance of the Russian Federation and the Central Bank of the Russian Federation. The committee organizes hearings that invite representatives from Rosstat, Sberbank, think tanks like the Higher School of Economics, and academic institutions such as Lomonosov Moscow State University and Saint Petersburg State University. It prepares reports, amendments, and recommendations for first, second, and third readings in the State Duma, coordinating with the Constitutional Court of the Russian Federation when questions of constitutionality arise. The committee also uses accounting analysis generated by the Accounts Chamber of the Russian Federation during budget scrutiny.

Budgetary Oversight and Fiscal Policy Influence

The committee plays a central role in shaping annual federal budgets, tax policy adjustments, and fiscal rules such as the stabilization fund mechanisms and sovereign wealth arrangements like the National Wealth Fund. It assesses macro-fiscal forecasts prepared by the Ministry of Economic Development (Russia) and the Central Bank of the Russian Federation, examines subsidies and transfers to regions such as Republic of Bashkortostan and Chelyabinsk Oblast, and reviews expenditure on defense involving the Ministry of Defence (Russian Federation) and social programs administered by the Pension Fund of the Russian Federation. The committee’s amendments can affect large enterprises including Gazprom Neft and public infrastructure projects administered by Rosavtodor.

Notable Legislation and Decisions

Over the years the committee has been instrumental in shaping revisions to the Tax Code of the Russian Federation, the adoption of multi-year budgeting procedures, and emergency fiscal measures during crises such as the 1998 Russian financial crisis and the 2014 Russian financial crisis following sanctions after the Annexation of Crimea by the Russian Federation. It contributed to laws on value-added taxation, customs regime changes affecting the Eurasian Economic Union, and tax incentives for strategic sectors like energy involving Rosneft and Lukoil. The committee also played a role in budget approval for major events and programs including expenditures for preparations related to the 2018 FIFA World Cup.

Criticism and Controversies

The committee has faced critique from opposition deputies such as those from the Yabloko party and civil society actors including Transparency International and domestic watchdogs for perceived lack of transparency, limited public consultation, and close coordination with executive agendas of presidents like Vladimir Putin. Controversies have arisen over allocation of subsidies to politically connected firms, exemptions granted to state corporations such as Rosneft, and handling of off-budget funds linked to entities like the Russian Direct Investment Fund. Critics have pointed to tensions with regional legislatures such as the Sakha Republic (Yakutia)'s assembly over interbudgetary transfers and to disputes with international creditors during episodes resembling the 1998 Russian financial crisis.

Category:Committees of the State Duma Category:Russian budgetary policy