Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-9381 (Online)
|
|