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Organizational and methodical frameworks of an increase of tax and non-tax incomes of local budgets

Vol. 20, Iss. 22, JUNE 2014

Available online: 14 June 2014

Subject Heading: Budgetary system

JEL Classification: 

Pages: 35-44

Boldyreva S.B. Kalmyk State University, Elista, Russian Federation

Darbakova N.E. Kalmyk State University, Elista, Russian Federation

The article points out that tight local budgets testifies the need of real strengthening of their profitable base, expansion of financial and economic opportunities of municipalities. The authors prove that one of ways of replenishment of budgets in the Republic of Kalmykia is an increase of overall performance of municipal bodies on administration of non-tax payments and charges according to the offered algorithm using an organizational and methodical approach.

Keywords: region, municipality, budgetary security, tax and non-tax income


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