REGIONAL AND LOCAL TAXES AS SOURCES OF REGIONAL BUDGET FORMATION

2021 ◽  
Author(s):  
Джамиля Джамаловна Селимова
Keyword(s):  
Tax System ◽  
Local Taxes ◽  
Regional Budget ◽  
Legal Space ◽  
National Tax ◽  
Regional Budgets

Формирование региональных бюджетов за счет региональных налогов является ключевой функцией регионального налогообложения, а доля доходов от местных бюджетов несущественна. Сделан вывод о необходимости решения проблемы увеличения роли местных налогов в общей бюджетной корзине муниципальных единиц с непременным сохранением единого правового пространства в общегосударственной налоговой системе. The formation of regional budgets at the expense of regional taxes is a key function of regional taxation, and the share of revenues from local budgets is insignificant. It is concluded that it is necessary to solve the problem of increasing the role of local taxes in the general budget basket of municipal units with the indispensable preservation of a single legal space in the national tax system.

Regional budget heavy-subsidization determinants: Evidence from Russia

2021 ◽  
Vol 27 (10) ◽  
pp. 2219-2241
Author(s):  
Magomed R. TASHTAMIROV
Keyword(s):  
Stochastic Analysis ◽  
Standard Of Living ◽  
Investment Activity ◽  
Development Status ◽  
Economic Problems ◽  
Regional Budget ◽  
Depressed Regions ◽  
Regional Budgets ◽  
Regions Of Russia

Subject. This article deals with the issues of identifying determinants that contribute to Russian depressed regions' overexposure to State aid. Objectives. The article aims to identify the basic determinants of increasing the level of high subsidy dependence of depressed regions of Russia. Methods. For the study, I used the methods of econometric stochastic analysis, time series, coefficients, and logical generalization. Results. The article reveals the key role of socio-economic component determinants, such as the standard of living, unemployment, fertility, in the formation and strengthening of subsidy dependence of depressed regions of Russia. Conclusions. The current development status of heavily subsidized regional budgets of Russia depends on the dynamics of transfer support directly. The standard of living of the population of the regions, tension in the labor market, and investment activity have a major impact on it. The solution of socio-economic problems can contribute to a gradual and systematic exit from the state of heavy subsidy dependence of the Russian depressed regions.

scholarly journals IMPROVING INTER-BUDGETARY RELATIONS IN ORDER TO FORM AN EFFECTIVE REGIONAL BUDGET

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
A.S OSTRONOSOVA ◽  
Keyword(s):  
Functional Role ◽  
Financial Resources ◽  
Economic Independence ◽  
Financial Independence ◽  
Regional Budget ◽  
The Subject ◽  
The Stability ◽  
Regional Budgets

Improving the efficiency of inter-budgetary relations is also a problem facing the budget of regions and municipalities. Work is underway in this area, but with this in mind, the problem of strengthening financial independence remains urgent. For this purpose, it is expected to increase the stability of budget legislation, which will allow you to put on a solid basis the planning of your own budget revenues and increase the functional role of funds formed within the framework of inter-budget relations. Improving the efficiency of inter-budgetary relations is also a problem facing the budget of regions and municipalities. Work is underway in this area, but with this in mind, the problem of strengthening financial independence remains urgent. For this purpose, it is expected to increase the stability of budget legislation, which will allow you to put on a solid basis the planning of your own budget revenues and increase the functional role of funds formed within the framework of inter-budget relations. The problem of the deficit of financing remains an acute problem of the regional budget, as a result of which the volume of needs is not covered by real financial resources for the budget. This is based on a methodologically erroneous approach to the formation of budget expenditures. In this regard, the relevance of the chosen topic is due to the fact that at present the most urgent issue is the lack of financial and economic independence of regions and the imbalance of local budgets. The purpose of the research is to suggest ways to improve the organization of inter-budgetary relations. The subject of the research is the peculiarities of the organization of inter-budgetary relations of regional budgets.

scholarly journals Role of National Taxes and Fees in the System of Mandatory Payments

2020 ◽  
Vol 91 (4) ◽  
pp. 140-146
Author(s):  
O. V Pabat
Keyword(s):  
The State ◽  
State Budget ◽  
National Interests ◽  
Production And Consumption ◽  
Business Entities ◽  
National Tax ◽  
Regional Budgets ◽  
The Relationship ◽  
Different Levels

The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a lever for regulating and preventing negative tendencies in the economy and are the part of the mechanism that ensures the relationship between national interests and the interests of local business entities. The role of national taxes and fees within the system of mandatory payments as a source of revenues of the State budget (given their stability) also determines the policy of formation of all other types of revenues. The role of national taxes and fees in the formation of local budgets in Ukraine has been analyzed, namely such instruments of budget regulation as interest deductions from national taxes and revenues, budget transfers (budget subsidies, subsidies and subventions, withdrawals to the State Budget of Ukraine, intergovernmental settlements) and budget loans. It has been offered that the share of national taxes, which should be fixed in local budgets, is defined in proportion to the amount of the relevant national tax collected in a particular community. An important criterion for the VAT distribution between centeral and regional budgets should be the population of the region. It has been noted that national taxes are distributed between different levels of the budget system in accordance with the norms of deductions.

PROBLEMS OF THE FORMATION OF REVENUES OF REGIONAL BUDGETS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 2 (8) ◽  
pp. 83-87
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Russian Federation ◽  
Present Stage ◽  
Budget Planning ◽  
Budgetary Policy ◽  
Stage Of Development ◽  
The Russian Federation ◽  
The Republic ◽  
Regional Authorities ◽  
Regional Budgets

In the Russian Federation, the problem of budget planning becomes especially relevant when the pace of economic development slows down. The article examines the features of the formation of regional budgets, using the example of the budget of the Republic of Dagestan. The analysis of incomes to the budget is carried out. The role of regional taxes in the formation of budget revenues of the Republic of Dagestan is revealed. According to the results of the study, it can be concluded that the budgetary policy of the regions at the present stage of development of the Russian economies does not contribute to a further increase in the rates of economic growth. The article offers recommendations for improving the regional budgetary policy of the Russian Federation and increasing the responsibility of regional authorities.

NATIONAL TAX SYSTEM AND INTERNATIONAL BALANCE OF PAYMENTS

1966 ◽  
Vol 19 (2) ◽  
pp. 163-172
Author(s):  
RICHARD W. LINDHOLM
Keyword(s):  
Balance Of Payments ◽  
Tax System ◽  
National Tax

scholarly journals German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

2015 ◽  
Vol 16 (30) ◽  
pp. 1-17
Author(s):  
Florin Dumiter ◽  
Florin Turcas ◽  
Anca Opret
Keyword(s):  
Automotive Industry ◽  
System Analysis ◽  
The European Union ◽  
Double Taxation ◽  
Tax System ◽  
German State ◽  
Tax Legislation ◽  
Practical Analysis ◽  
National Tax ◽  
Taxation System

Abstract This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

scholarly journals ANALISIS TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBELUM DAN SESUDAH DIALIHKAN MENJADI PAJAK DAERAH (Studi Kasus di Desa Watutumou, Kecamatan Kalawat, Kabupaten Minahasa Utara)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kodoati N. Christi ◽  
Treesje Runtu ◽  
Stanley Kho Walandouw
Keyword(s):  
Role Of Government ◽  
Local Taxes ◽  
Urban Buildings ◽  
Rural And Urban ◽  
Before And After ◽  
Human Resource Training ◽  
District Government ◽  
Village Government ◽  
The Village

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government

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