South Ossetia: public budget
What South Ossetia's government raised and what it spent it on, from the figures its own budget laws or a statistics office publish. Solon places every figure on the same international classification, so it can be compared with any other place.
State budget, 2023
Outturn: what came in and was spent
The budget the legislature adopts for the central government, as its own budget law states it. Funds kept apart from it (a social fund, local budgets) are not included.
- Revenue
- RUB 9.11B
- Spending
- RUB 9.23B
- Surplus (+) or deficit (−)
- -RUB 126.09M
Who pays for it
How much did the government raise itself, how much did it receive and from whom, and what did it spend?
| Row | Share |
|---|---|
| Russian Federation | 81% |
| Raised itself | 19% |
| Non-state organisations | <1% |
- Spending covered by its own revenue
- 18.5%
- Revenue received from others
- 81.2%
Spending the same without what was received
For South Ossetia to spend the same from its own revenue alone, that revenue would have to be 5.4 times what it was; or spending would have to fall by 81.5%; or some mix of the two.
Arithmetic on the budget's own figures, not a forecast: it says nothing of what the economy could raise under other rules, or what would be spent instead.
Where the money comes from
Taxes on income and wealthRUB 1.07B
Taxes on sales, production and importsRUB 532.81M
Where these figures come from
Утвердить отчет об исполнении Государственного бюджета Республики Южная Осетия за 2023 год по доходам в сумме 9 108 338,6 тыс. рублей, по расходам в сумме 9 234 425,6 тыс. рублей с превышением расходов над доходами (дефицит Государственного бюджета) в сумме 126 087,0 тыс. рублейTranslation: To approve the report on the execution of the State Budget of the Republic of South Ossetia for 2023, with revenue of 9,108,338.6 thousand roubles and expenditure of 9,234,425.6 thousand roubles, expenditure exceeding revenue (a deficit of the State Budget) by 126,087.0 thousand roubles
How the lines were placed
Solon placed each revenue group of Appendix 1 on the European System of Accounts: profit and personal income taxes and the special regimes as taxes on income; VAT as VAT; excise, customs and the mineral extraction tax as taxes on production and imports; property taxes as taxes on wealth; state duty, paid services and licence fees as sales, fees and charges; state property and natural-resource payments as property income; fines and the current financial aid as other transfers; the investment aid as a capital transfer. Sales of assets and arrears on abolished taxes are not revenue in those accounts and are not placed.
The publisher's own lines (22)
| Code | Line | Amount | Counted in |
|---|---|---|---|
| 101 01 000 | Profit tax of organisations | RUB 341.52M | Taxes on income |
| 101 02 000 | Personal income tax | RUB 693.97M | Taxes on income |
| 102 01 000 | Value added tax on goods and services sold in the Republic | RUB 313.25M | Value added tax |
| 102 02 000 | Excise on goods produced in the Republic | RUB 1.58M | Taxes on sales, production and imports |
| 103 01 000 | Value added tax on imported goods | RUB 68.28M | Value added tax |
| 103 02 000 | Excise on imported goods | RUB 86.57M | Taxes on sales, production and imports |
| 104 00 000 | Taxes on total income (special regimes for small business) | RUB 24.03M | Taxes on income |
| 105 00 000 | Taxes on property | RUB 10.28M | Other taxes on wealth and income |
| 106 00 000 | Taxes and payments for the use of natural resources | RUB 1.07M | Taxes on sales, production and imports |
| 107 00 000 | State duty | RUB 19.77M | Sales, fees and charges |
| 108 00 000 | Arrears and recalculations on abolished taxes | RUB 11 | Fits no category |
| 110 00 000 | Customs duties and fees | RUB 62.06M | Taxes on sales, production and imports |
| 111 00 000 | Income from state property | RUB 51.22M | Income from property (interest, dividends, rent) |
| 112 00 000 | Payments for the use of natural resources | RUB 1.58M | Income from property (interest, dividends, rent) |
| 113 00 000 | Paid services and compensation of state costs | RUB 23.05M | Sales, fees and charges |
| 114 00 000 | Sales of tangible and intangible assets | RUB 374K | Fits no category |
| 115 00 000 | Administrative payments and fees | RUB 284.29K | Sales, fees and charges |
| 116 00 000 | Fines, sanctions and compensation for damage | RUB 8.86M | Other transfers received |
| 118 00 000 | Other non-tax revenue | RUB 98.37K | Other transfers received |
| 201 01 000 | Financial aid for social and economic development, other than investment | RUB 6.23B | Other transfers received |
| 201 02 000 | Financial aid for public investment under the Investment Programme | RUB 1.16B | Capital transfers and taxes received |
| 205 00 000 | Grants from non-state organisations | RUB 10M | Other transfers received |
State budget, 2023
As enacted: what was allocated
The budget the legislature adopts for the central government, as its own budget law states it. Funds kept apart from it (a social fund, local budgets) are not included.
- Spending
- RUB 8.95B
What the money is spent on
Where these figures come from
Приложение 3 к Закону Республики Южная Осетия «О Государственном бюджете Республики Южная Осетия на 2023 год»Translation: Appendix 3 to the Law on the State Budget of the Republic of South Ossetia for 2023: allocations by section, as amended
- Парламент Республики Южная Осетия: «Приложение 3 к Закону Республики Южная Осетия "О Государственном бюджете Республики Южная Осетия на 2023 год"» (allocations by section, a spreadsheet the execution law's page links), as read · read 2026-11-10
- Парламент Республики Южная Осетия: Закон «Об исполнении Государственного бюджета Республики Южная Осетия за 2023 год» (the law approving the 2023 budget's execution), as read · read 2026-11-10
How the lines were placed
Solon placed each section of the budget classification on the nearest division of the Classification of the Functions of Government (COFOG): the judiciary and law enforcement under public order and safety, sport, youth and the media under recreation and culture, education and science under education. Transfers to the state's extra-budgetary funds are money passed to another part of the state, not a function, and are not placed.
The publisher's own lines (14)
| Code | Line | Amount | Counted in |
|---|---|---|---|
| 01 | General public services | RUB 1.74B | General public services |
| 02 | The judiciary | RUB 78.94M | Public order and safety |
| 03 | National defence | RUB 253.37M | Defence |
| 04 | National security and law enforcement | RUB 1.07B | Public order and safety |
| 05 | The national economy | RUB 925.48M | Economic affairs |
| 06 | Housing and utilities | RUB 794.17M | Housing and community amenities |
| 07 | Environmental protection | RUB 15.11M | Environmental protection |
| 08 | Education and science | RUB 2.15B | Education |
| 09 | Culture | RUB 323.17M | Recreation, culture and religion |
| 10 | Health | RUB 1.13B | Health |
| 11 | Social policy | RUB 147.72M | Social protection |
| 12 | Sport and youth policy | RUB 59.54M | Recreation, culture and religion |
| 13 | Mass media | RUB 124.98M | Recreation, culture and religion |
| 14 | Transfers to the state's extra-budgetary funds | RUB 128.58M | Fits no category |
Change it
Think this money should be raised or spent differently? Draft it as a proposal: a proposal is evidence of support, handed to whoever decides, never law.