TAX COLLECTION AS A TOOL OF REPLENISHMENT OF LOCAL BUDGETS (FOR EXAMPLE, ARTEM CITY DISTRICT OF PRIMORSKY KRAI)

Pechenkina Yulia Evgenyevna1, Bondarenko Tatyana Nikolaevna2
1Vladivostok State University of Economy and Service, student of chair "International business and finance"
2Vladivostok State University of Economy and Service, senior teacher of chair "International business and finance"

Abstract
In the conditions of an unstable economic situation in the Russian Federation in all levels of the budgetary system the problem of formation of revenues of budgets is aggravated. Especially the question of a collecting of taxes is shown at the level of separate municipalities, as the least provided by own tax revenues. Questions of a collecting of local taxes are considered on the example of the budgetary data of the Artemovsky city district of Primorsky Krai, also in article the role of local taxes when forming the income of the budget is defined.

Keywords: collecting of taxes, income of the local budget, land tax, local budget, local taxes, property tax of natural persons., taxes


Category: 08.00.00 Economics

Article reference:
Tax collection as a tool of replenishment of local budgets (for example, Artem city district of Primorsky Krai) // Modern scientific researches and innovations. 2015. № 7. P. 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/07/56130

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