Open AccessDIRECTIONS FOR INCREASING TAX REVENUES LOCAL BUDGETS IN THE RUSSIAN FEDERATION
Author(s) -
Olga V. Kaurova,
Olga V. Kaurova,
O.V. Shinkareva,
O.V. Shinkareva
Publication year - 2019
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/article_5d0b5e6ebc7266.83546986
Subject(s) - revenue , russian federation , novelty , legislation , business , public economics , accounting , tax revenue , economics , economic policy , political science , law , philosophy , theology
The main purpose of this study is to analyze the tax revenues of local budgets and identify ways to increase them. In the execution of the study, such methods as analysis, synthesis, abstraction, generalization were used. The study revealed the paucity of tax revenues of local budgets, and suggested the ways to increase them – in particular, a fixed standard of deductions to local budgets on corporate income tax and taxes paid with the use of a simplified tax system, and also improving the system for indentifying unformed buildings to expand the tax base for the tax on property of individuals.
The results of the study can be applied both in subsequent theoretical and methodological developments on this topic, and in practice when amending the legislation of the Russian Federation.
Additionally, the results of the study can be used for scientific purposes, as a material for further studies. It is possible to use the material for methodical purposes as background information on a number of financial disciplines. The scientific novelty of the study is to development of recommendations for increasing the tax revenues of local budgets.