Local taxes in the context of the formation of a decentralized model of the tax system of the Russian Federation

UDC 336.22

Authors

Somoev R. G.,
doctor of economics, professor, department of "Finance and credit", Dagestan State University, Makhachkala

Abstract

The article analyzes the role of local taxes in the formation of municipal budget revenues using data from the budget of an urban district with an intra-city division "city of Makhachkala" in recent years. The paper defines the coefficient of tax decentralization in the Russian Federation and the coeffi-cient of tax autonomy for the budget of the city district "city of Makhachkala", which serve as indicators of the effectiveness of the formation of the Russian model of tax federalism and guidelines for the implementation of tax decentral-ization policy. Accordingly, to form a stable basis for the legislative regulation of tax relations, it is important to scientifically comprehend and establish the basic principles of taxation at the level of the Constitution of the Russian Federation.

Keywords

local government, local taxes, local budgets, land tax, personal property tax, tax decentralization.