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Finance and Credit

5(437) - 2011 February

Tax passport system of municipal educations in the conditions of current financially-budgetary legislation

Vol. 17, Iss. 5, FEBRUARY 2011

Available online: 4 February 2011

Subject Heading: Tax policy

JEL Classification:

Kirillova S.S. candidate of economic sciences, an associate professor of department is «Finances and credit», Michurinsk state agrarian university
sv_kirillova@mail.ru

Rodyukov S.V. Head of the Financial Department, Administration of Michurinsk scientce town
rodukovs@rambler.ru

The article is devoted the question of the tax passport system of municipal education. On an example Tambov area and city of Michurinsk citi of seience Russian Federation of the Tambov area the analysis of the state of territorial budgets is presented, the necessity of their strengthening is grounded and the place of tax potential is certain in organization of the budgetary planning at local level.

Keywords: tax, budget, revenue, tax potential

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

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