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Finance and Credit
 

Problems of planning of incomes and expenses of local budgets

Vol. 16, Iss. 32, AUGUST 2010

Available online: 20 August 2010

Subject Heading: INBUDGETING RELATIONS

JEL Classification: 

Vorob’yova L.T. an applicant, docent, vice head of the department «Business accounting and tax assessment», Kursk Institute of State and Municipal Service
vorobeva_larisa@bk.ru

The processes occurring during last time both as a whole in the Russian economy, and in budgetary sphere put a problem of development of new effective mechanisms of the organization of the budgetary-tax attitudes before a domestic financial science, allowing to develop and fix the outlined positive tendencies. Search of ways of optimum distribution of incomes and charges between budgets is very actual during carrying out of budgetary reform in Russia. And a priority of the state spending social policy, the decision of questions of the real needs of regions connected with definition and municipal formations in budgetary funds, planning of current budgetary charges according to nation-wide minimal social standards, and incomes of the budget – proceeding from generated own sources, gradually having refused from practice of regulation of tax revenues and fastening of federal taxes at a regional and municipal level is.

Keywords: budgetary reform, region, municipal establishments, social standards, tax incomes

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

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