title: ÐÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð´Ð¾Ñ Ð¾Ð´Ð¾Ð² Ð¼ÐµÑÑÐ½ÑÑ Ð±ÑÐ´Ð¶ÐµÑÐ¾Ð² Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Problems of formation of tax income of local budgets in the Russian Federation
Creators: name: ÐÐ°ÑÑÐ¼Ð°Ð½, ÐÐ»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð¼ÐµÑÑÐ½ÑÐµ Ð±ÑÐ´Ð¶ÐµÑÑ
Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð´Ð¾Ñ Ð¾Ð´Ñ
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ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
ÑÑÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ±Ð¾Ñ
local budgets
taxes
tax income
efficiency of formation of tax income
budget performance ratio
tax on aggregate income
tourist fees

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description: The object of the research is The object of the research is the tax revenues of the budgets of the municipalities of the Volkhovsky district of the Leningrad region: the municipal unit "Syasstroyskoye urban settlement"; MO "Selivanovskoe rural settlement"; Municipality "Staroladozhskoe rural settlement". The purpose of the final qualifying work is the development of theoretical provisions and the development of organizational and methodological recommendations to improve the mechanism for generating incomes of local budgets from tax sources. The budgets of the municipalities of the Volkhov district of the Leningrad region were analyzed, the composition of their tax revenues in the revenues of local budgets and their structure were determined, calculations and analysis of the efficiency coefficients of revenues and tax revenues of local budgets were carried out, the share of tax revenues in the structure of local budgets was shown, the analysis of the effectiveness of the formation of tax revenues was carried out. local budgets. The ways of improving the mechanism of formation of tax revenues of local budgets are presented. 5 main problems are formulated, such as: low quality of administration in the process of replenishing local budgets with tax revenues; high tax burden on small businesses; lack of powers allowing the constituent entities of the Russian Federation to set their own standards for deductions from the tax on professional income to local budgets; low tax enforcement; imperfection of accounting and control of real estate objects. For the indicated problems, an algorithm of actions for their solution is formulated. The possibility of introducing a new local tax payment in the form of a tourist tax, as an additional source of income for the local budget, has been considered.