Home  Journals  Finance and Credit  1(577) - 2014 January

Prospects for increasing role of taxes for the financial autonomy of local budgets (on the example of Volzhsk of Volgograd region)

Available online: 19 January 2014

Subject Heading: Taxes and taxation

JEL Classification: 

In article notes that in modern economic conditions the local government has to become power level at which legal, administrative and financial opportunities for independent development of municipalities, for forming of own priorities, statement of tasks of their achievement and realization settle down. Necessary condition for this purpose is change of system of formation of local budgets - development of tax potential and expansion of own tax base on the basis of optimization of the inter-budgetary relations in system "the region - municipality".

Keywords: local budgets, tax and non-tax revenues, intergovernmental relations

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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