Home  Journals  Finance and Credit  36(420) - 2010 September

Financial guarantee of organs of the local self-guidance

Available online: 23 September 2010

Subject Heading: THE FINANCIAL POLICY

JEL Classification: 

For increasing the role of local self-guidance in resolution of questions of local importance and realization of separate state authorities further improvement of the bases of local self-guidance and inter-budget relations is necessary. Further reformation of local self-guidance in parallel with the conducted reform of budgetary process in the country predetermines the high topical character of the problem of the creation of the durable financial base of municipalities, whose basis compose local budgets. In the article the composition and the structure of incomes and expenditures of local budgets are investigated. The conclusion is made that change in the order of the distribution of tax authorities between the levels of budgetary system and conditions of the levy of the separate taxes, which enter the regional and local budgets, improvement of the tax administration of local taxes will contribute to an increase in the financial guarantee of organs of local self-guidance.

Keywords: inter-budget relations, local budget, incomes and the expenditures of local budgets, the tax incomes of local budgets, financial aid to local budgets, small and average enterprise, special tax regimes, the stimulating function of taxes, the redistribution of tax incomes

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

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