POSSIBLE IMPROVEMENTS OF BUDGET AND FISCAL REGULATION AT THE LOCAL LEVEL
T.V. Sumskaya1,2, O.P. Burmatova1
1Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Sciences, Academician Lavrentyev Avenue, 17, Novosibirsk, 630090, Russia
2Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: местное самоуправление, налоговые и неналоговые доходы местного бюджета, субфедеральная бюджетная политика, межбюджетные отношения, local self-government, tax and non-tax incomes of local budgets, sub-federal budget policy, intergovernmental relations
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The article formulates recommendations on improvement of budgetary system in Russia concerning delimitation and increase of incomes. The author proposes self-government structure, that allows distribution of budget recourses and management functions among different levels of territorial system. The article also describes measures of delimitation of budget revenues in favor of local powers, according to which property and income taxes is proposed to consolidate in local budgets, to transfer some federal and regional taxes in the category of local, as well as to change the enrollment’s ratios of tax revenues to the budgets of different levels. The results can be used in the development and implementation budget policy at the federal and sub-federal levels in order to strengthen fiscal capacity of local self-governments.
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