ТЕОРИЯ И ПРАКТИКА НАЛОГОВОГО РЕГУЛИРОВАНИЯ МУНИЦИПАЛИТЕТОВ РОССИИ (НА ПРИМЕРЕ НИЖЕГОРОДСКОЙ ОБЛАСТИ)

Abstract

Taxes play a huge role in the life of municipalities, as they ensure the profitability of budgets and the possibility of financing social expenditures. Despite the relative independence of the country's local budgets, the composition of tax revenues is regulated at the Federal level by the country's Budget and Tax codes and a number of Federal laws and Regulations. In General, tax revenues of municipalities of the Russian Federation include mandatory payments of legal entities and individuals to the budget,which include: part of the tax on personal income; tax levied by the USNO; part of excise taxes on gasoline, diesel fuel, motor oils; property and land taxes. While most municipalities granted the rights to administer tax payments within education, is clearly insufficient, as evidenced by endemic deficit of local budgets of the Russian Federation, indicating the ineffectiveness of taxregulation of municipalities. The purpose of this article is to identify problems of regulation of municipalities in Russia(for example, the Nizhny Novgorod region) and develop ways to address them.