2009, № 5

Smirnov D.A. ROLE OF TAXES ON THE OBJECTS OF PROPERTY AT FORMING OF REGIONAL AND LOCAL BUDGET IN THE RUSSIAN FEDERATIONThe questions of tax federalism in Russian economy are regarded in this article and general problems of forming of tax income and authority of Federal subjects and municipal formations are indicated here. The great attention is given to taxes on the property objects from the point of view of their role and regulated meaning in incomes of regional and local budget. General trends of correction of existing regulations in the sphere of taxation allowing increasing the role and meaning of regional and local taxes in the tax system of the country are indicated in this work.

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Author: Smirnov D.A.

Year: 2009

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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