Reducing the Drop of Budget Revenues as a Factor of Sustainable Development of the Region
Journal: Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
Year: 2018

The formation of all level budgets is provided to a greater extent by tax revenues of which the justified distribution is the effective functioning basis of the budget system. The Russian model of tax revenue distribution has the following features: First is delineation of powers to the taxes collection and fixing them for certain taxes. Second is the normative division between budgets of different levels of income from specific types of taxes levied at uniform rates throughout the territory. Th