Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea
The article provides a detailed analysis of local taxation and the revenue base of local budgets of the Republic of Adygea. In particular, the role of local budget revenues in the structure of the consolidated budget of the Republic of Adygea is determined, as well as the structure of local budgets...
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| Format: | Article |
| Language: | Russian |
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Maykop State Technological University
2019-09-01
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| Series: | Новые технологии |
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| Online Access: | https://newtechology.mkgtu.ru/jour/article/view/322 |
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| author | L. V. Reunova |
| author_facet | L. V. Reunova |
| author_sort | L. V. Reunova |
| collection | DOAJ |
| description | The article provides a detailed analysis of local taxation and the revenue base of local budgets of the Republic of Adygea. In particular, the role of local budget revenues in the structure of the consolidated budget of the Republic of Adygea is determined, as well as the structure of local budgets in terms of tax and non-tax revenues.Since local taxes make up an important part of revenues, the main attention is focused on the dynamics of revenues from land tax and property tax and factors affecting the volume of revenues from these taxes.Characteristic trends of local taxation in Adygea have been identified on the basis of the research and conclusions have been drawn on the sufficiency of financial resources for a complete fulfillment of the powers of local authorities and the need for additional gratuitous income. The directions of solving the financial problems of municipalities have been proposed. |
| format | Article |
| id | doaj-art-3a42935f0f1d4fd2822b652bd59bbd4e |
| institution | DOAJ |
| issn | 2072-0920 2713-0029 |
| language | Russian |
| publishDate | 2019-09-01 |
| publisher | Maykop State Technological University |
| record_format | Article |
| series | Новые технологии |
| spelling | doaj-art-3a42935f0f1d4fd2822b652bd59bbd4e2025-08-20T03:20:33ZrusMaykop State Technological UniversityНовые технологии2072-09202713-00292019-09-010313814710.24411/2072-0920-2019-10312320Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of AdygeaL. V. Reunova0FSBEI HE “Maikop State Technological University”The article provides a detailed analysis of local taxation and the revenue base of local budgets of the Republic of Adygea. In particular, the role of local budget revenues in the structure of the consolidated budget of the Republic of Adygea is determined, as well as the structure of local budgets in terms of tax and non-tax revenues.Since local taxes make up an important part of revenues, the main attention is focused on the dynamics of revenues from land tax and property tax and factors affecting the volume of revenues from these taxes.Characteristic trends of local taxation in Adygea have been identified on the basis of the research and conclusions have been drawn on the sufficiency of financial resources for a complete fulfillment of the powers of local authorities and the need for additional gratuitous income. The directions of solving the financial problems of municipalities have been proposed.https://newtechology.mkgtu.ru/jour/article/view/322local budgetlocal taxesthe republic of adygealand taxproperty taxbudget activityreformbudget revenuesmunicipalitytaxpayerstax system |
| spellingShingle | L. V. Reunova Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea Новые технологии local budget local taxes the republic of adygea land tax property tax budget activity reform budget revenues municipality taxpayers tax system |
| title | Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea |
| title_full | Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea |
| title_fullStr | Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea |
| title_full_unstemmed | Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea |
| title_short | Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea |
| title_sort | development of the local taxation system as a basic financial resource of the municipal entities of the republic of adygea |
| topic | local budget local taxes the republic of adygea land tax property tax budget activity reform budget revenues municipality taxpayers tax system |
| url | https://newtechology.mkgtu.ru/jour/article/view/322 |
| work_keys_str_mv | AT lvreunova developmentofthelocaltaxationsystemasabasicfinancialresourceofthemunicipalentitiesoftherepublicofadygea |