Налоговое наполнение консол иди рован н ых бюджетов субъектов России

Tyutyuryukov, Nikolay N. and Tiutiuriukov, Vladimir (2008) Налоговое наполнение консол иди рован н ых бюджетов субъектов России. Региональная экономика: теория и практика (17). pp. 75-79. ISSN 2073-1477

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Abstract

Based on the conducted factor analysis of tax revenues in the consolidated budgets of the subjects of the Russian Federation, the authors conclude that the widespread use of benefits reduces the level of financial support for budget obligations at any level. It is proposed to introduce maximum rates for regional and local taxes with the right of regional and municipal authorities to apply the mechanisms for reducing tax salaries permitted by the first part of the Tax Code of the Russian Federation.

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