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Finance and Credit
 

Tax regulation of municipal budgets’ financial base as an element of inter-budget relations and budget planning in the region

Vol. 17, Iss. 44, NOVEMBER 2011

Available online: 25 November 2011

Subject Heading: Taxation

JEL Classification: 

Istomina N.A. PhD in Economics, associate professor of chair of state and municipal finance, Ural State University of Economics
n_istomina_usue@mail.ru

In the article the practice of municipal budgets’ tax regulation in the subject of Russian Federation - Sverdlovskaya oblast - since 1996 to 2011 is researched. The analytical tables in which the normative of regional budget’ tax incomes given to the municipal budgets are shown. On the base of these tables the key tendencies are defined, the problems are revealed and possible directions of development are offered.

Keywords: tax regulation, inter-budget relations, budget, planning, tax normative, region, municipal formation, Sverdlovskaya oblast

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

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