Home  Journals  Finance and Credit  36(516) - 2012 September

Problems of formation of tax base at regional and local levels

Available online: 3 October 2012

Subject Heading: Taxation

JEL Classification: 

In the article the problems of formation of the income of regional and local budgets are considered. It is noted that now in Russia there is an imbalance of the inter-budgetary relations. Shortcomings of existing model of the taxation from the point of view of regional and local budgets are presented. It is pointed to positive sides of introduction of real estate tax for replenishment of profitable base of regional and local budgets.

Keywords: ?ax policy, tax system, intergovernmental fiscal relations, indirect taxation, taxation of real estate, State cadastre of real estate, tax base, cadastral value of real estate

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

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