Home  Journals  Finance and Credit  47(431) - 2010 December

Role of the tax to incomes of physical persons in formation of incomes of local budgets of Russia

Available online: 13 December 2010

Subject Heading: Tax policy

JEL Classification: 

Problems of financial maintenance of activity of municipal unions in modern economic conditions have paramount value. In article role the tax to incomes of physical persons in formation of local budgets of Russia is in detail analyzed. It is proved basically value of the tax for local budgets. The increase in a share of the tax fixed on a constant basis behind budgets of municipal unions by the Budgetary code of the Russian Federation is proved.

Keywords: taxes, the tax to incomes of physical persons, the local budget, incomes of budgets of municipal unions, the effective rate of the taxation of incomes

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

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