Home  Journals  International Accounting  39(237) - 2012 October

Problems of tax base at the regional and local levels

Available online: 25 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 taxation from the point of view of regional and local budgets are presented. The positive sides of introduction of a tax on real estate for replenishment of profitable base of regional and local budgets are offered.

Keywords: tax policy, tax system, intergovernmental relations, indirect taxation, taxation of real estate, state cadastre of real estate, tax base, cadastral value of property

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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