Regional Economics: Theory and Practice
 

The role of regional and local taxes in the formation of revenues of consolidated budgets of Russian constituents

Vol. 16, Iss. 2, FEBRUARY 2018

Received: 3 October 2017

Received in revised form: 7 November 2017

Accepted: 10 December 2017

Available online: 15 February 2018

Subject Heading: SUSTAINABLE DEVELOPMENT OF REGIONS

JEL Classification: 24, 26, 71, 34

Pages: 323334

https://doi.org/10.24891/re.16.2.323

Aguzarova F.S. North Ossetian State University, Vladikavkaz, Republic of North OssetiaAlania, Russian Federation
aguzarus@yandex.ru

ORCID id: not available

Subject This article discusses the importance of regional and local taxes in the formation of revenues of consolidated budgets of regions.
Objectives The article aims to define the role of property tax in the formation of revenues of budgets of territories of Russia and make economically sound proposals to improve the efficiency of regional and local taxation.
Methods For the study, I used the systemic-functional method, graphical method, methods of observation and statistics data collection, method of scientific abstraction, and the methods of synthesis and analysis.
Results The survey confirms the low role of regional and local taxes in sub budgets. The article proposes to increase the value of these taxes by changing individual elements, taking into account the financial status of taxpayers. Identifying the facts of tax avoidance will strengthen the significance of taxes. Eliminating the shadow economy will help obtain additional revenues of the territories.
Conclusions The proposed measures will strengthen the financial component of the economic actors and create the basis for their self-financing.

Keywords: regional and local taxes, tax potential, region, tax revenues

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