Abstract
The article describes the formation of the revenue base of local budgets, the importance and scientific and practical basis of land tax and property tax. The possibilities of ensuring the stability of local budgets' incomes are based. Procedural and practical recommendations were offered to increase the importance of land and property tax in the formation of local budget revenues. In addition, a study was conducted on ways to increase local budget revenues, the researches of economists were studied within the topic, and conclusions and proposals were formed
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