Tax Debts of Local Budgets: their Scale and Possibility of Cutting

The article researches the acute problem of cutting tax debts in the structure of local budgets. The author estimated arrears on payments to the local budget and proposed steps aimed at their cutting. By using economic-statistical methods the article showed the importance of local taxes to municipal...

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Autor principal:	M. A. Pechenskaya
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2019
Materias:	local taxes tax debts municipal bodies local self-government rate of collection budget potential budget revenues Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/89b424d90f75453aa5025bd38cf17afc
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spelling	oai:doaj.org-article:89b424d90f75453aa5025bd38cf17afc2021-11-15T05:20:48ZTax Debts of Local Budgets: their Scale and Possibility of Cutting2413-28292587-925110.21686/2413-2829-2019-5-70-78https://doaj.org/article/89b424d90f75453aa5025bd38cf17afc2019-10-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/768https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article researches the acute problem of cutting tax debts in the structure of local budgets. The author estimated arrears on payments to the local budget and proposed steps aimed at their cutting. By using economic-statistical methods the article showed the importance of local taxes to municipal bodies' budget and analyzed their dynamics and structure. On the basis of information obtained from the Federal Tax Service and the Federal Treasury the author made the rating of entities and federal districts of the Russian Federation by the rate of debts to the budget growth by local taxes in 2006-2018. The article also investigated the rate of land tax collection in foreign countries. The author systematized the successful Russian and overseas practice of cutting tax debts of local budgets and raising the rate of local taxes collection depending on the level of budget-taxation system (federal, regional, local). The material of the article can be used in the process of teaching students of different stages of education, shaping the research foundation of employees and decision-making on budget and taxation issues on the part of administration bodies.M. A. PechenskayaPlekhanov Russian University of Economicsarticlelocal taxestax debtsmunicipal bodieslocal self-governmentrate of collectionbudget potentialbudget revenuesEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 70-78 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	local taxes tax debts municipal bodies local self-government rate of collection budget potential budget revenues Economics as a science HB71-74
spellingShingle	local taxes tax debts municipal bodies local self-government rate of collection budget potential budget revenues Economics as a science HB71-74 M. A. Pechenskaya Tax Debts of Local Budgets: their Scale and Possibility of Cutting
description	The article researches the acute problem of cutting tax debts in the structure of local budgets. The author estimated arrears on payments to the local budget and proposed steps aimed at their cutting. By using economic-statistical methods the article showed the importance of local taxes to municipal bodies' budget and analyzed their dynamics and structure. On the basis of information obtained from the Federal Tax Service and the Federal Treasury the author made the rating of entities and federal districts of the Russian Federation by the rate of debts to the budget growth by local taxes in 2006-2018. The article also investigated the rate of land tax collection in foreign countries. The author systematized the successful Russian and overseas practice of cutting tax debts of local budgets and raising the rate of local taxes collection depending on the level of budget-taxation system (federal, regional, local). The material of the article can be used in the process of teaching students of different stages of education, shaping the research foundation of employees and decision-making on budget and taxation issues on the part of administration bodies.
format	article
author	M. A. Pechenskaya
author_facet	M. A. Pechenskaya
author_sort	M. A. Pechenskaya
title	Tax Debts of Local Budgets: their Scale and Possibility of Cutting
title_short	Tax Debts of Local Budgets: their Scale and Possibility of Cutting
title_full	Tax Debts of Local Budgets: their Scale and Possibility of Cutting
title_fullStr	Tax Debts of Local Budgets: their Scale and Possibility of Cutting
title_full_unstemmed	Tax Debts of Local Budgets: their Scale and Possibility of Cutting
title_sort	tax debts of local budgets: their scale and possibility of cutting
publisher	Plekhanov Russian University of Economics
publishDate	2019
url	https://doaj.org/article/89b424d90f75453aa5025bd38cf17afc
work_keys_str_mv	AT mapechenskaya taxdebtsoflocalbudgetstheirscaleandpossibilityofcutting
_version_	1718428694548054016

Tax Debts of Local Budgets: their Scale and Possibility of Cutting

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