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Regional Economics: Theory and Practice
 

The problems of budgetary taxation relations reformation in the regional system

Vol. 8, Iss. 37, OCTOBER 2010

Available online: 11 October 2010

Subject Heading: SEARCH. PROBLEMS. DECISIONS

JEL Classification: 

Vorob’yova L.T. an applicant, docent, vice head of the department «Business accounting and tax assessment», Kursk Institute of State and Municipal Service
vorobeva_larisa@bk.ru

In conditions of new economic attitudes the problem of creation of effective budgetary system at different levels of authority (federal, regional, municipal) has got recently an even greater urgency. In the present work questions of construction of budgetary mutual relations between region, municipal formations and territorial settlements are considered. It is drawn a conclusion that in conditions of planning of the operational expenditure of budgetary establishment it is necessary to apply a normative method and to plan capital charges by means of a method focused on the final result. Thus it is possible to define the valid need of budgetary establishment for financial resources and at a level of settlement and municipal formation to create the budget meeting needs of the population, living on the given territory.

Keywords: budgetary taxation relations, region, reform, settlements, minimal need, standard

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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