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Finance and Credit
 

Application of the technique of the estimation of equation of local budgets at the expense of tax incomes (on the example of municipal union of the Orel)

Vol. 16, Iss. 7, FEBRUARY 2010

Available online: 24 February 2010

Subject Heading: TAX INCOMES

JEL Classification: 

Drozhzhina I.A. candidate of economics, associate professor of the department «Bookkeeping and taxation», Orel State Polytechnic University
cakyra_04@mail.ru

In the base of budgetary management of any government is to be found rational construction of the budget federalism system. This system must foresee the optimal placing of budget’s resources according the levels of government structure. Formation of aggregated links between the levels of budget system is the consequence of the budget balance, that’s why the determination of science – methodologically aspects of smoothing financial abilities analysis is actual nowadays.

Keywords: budget, tax income, local budgets’ balance, vertical and horizontal leveling

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

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