Subfederal Taxes as Sources of Budgets of State
Achievement of sustainable economic growth in Russia and stable socio-economic development of regions is impossible without creation of optimal system of budget relations. In the modern world, it is very important to provide the focus of reforming the process of execution of regional budgets on creation of effective means of managing regional finances. Subfederal taxes directly influence the creation of the whole taxation system of the state and financial state of citizens and play a significant role in the formation of revenue side of regional and local budgets. Therefore, the necessity for thorough study and search for ways of improvement and transformation of calculation and payment of these taxes is the most important element of law on taxes and charges. The object of the study is relations that emerge between public authorities of various levels and taxpayers regarding the payment of subfederal taxes into budgets of various levels. The purpose of the article is to determine the place and role of subfederal taxes in revenue side of budgets of various levels. Analysis of existing practice of collection of subfederal taxes shows that revenues from the viewed taxes grow annually. In order to determine true and substantiated reasons for positive or negative dynamics of volume of budget revenues, the author analyzes factors that comprise the structure of each tax and are the basis for changing their size. These factors include: dynamics of tax base; change of the quantity of taxpayers which use tax subsidies; growth or reduction of the role of shortfall in income due to provision of tax subsidies; change of tax rate by subfederal public authorities and management. On the basis of results of the research, the offers and recommendations regarding the development of subfederal taxes and the increase of their role in revenue of corresponding budgets are formulated.
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Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)
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