Mishina S.V. / M .: Publishing house "SCIENTIFIC LIBRARY", 2013 P. 160
ISBN 978-5-9903221-3-4
The monograph explores the features of the evolutionary development of the system of local taxes and fees in Russia. The role of local taxes and fees in solving the economic and social problems of local government in the framework of various historical periods is assessed. The retrospective experience of developing the theory and practice of taxation at the local level in the Russian economy is generalized, as well as the experience of forming the tax base of the budgets of local administrative structures abroad, its significance for Russia is determined. The tendencies of the process of reforming the system of local taxes and fees in the Russian economy are analyzed and the main directions of the formation of the tax base of local self-government through local taxes and fees are determined in order to regulate the economic and social development of territories.
