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Taxes and Taxation
Reference:

Aguzarova L. A. Issues of municipal budget forming in subsidized regions (based on information on the Republic of North Ossetia-Alania)

Abstract: The article is dedicated to researching the issues of financial dependence of local budgets of the regions. Today new forms of dialogue and discussion on this topic emerge. The author demonstrates that in Russia the dependence on higher-rank budget is a wide-spread issue, proving the necessity for scientific understanding of this particular area. The author substantiates the concepts of reinforcing the income of local budgets to help them achieve a degree of selfsuf ficiency and autonomy. This issue calls for further research.


Keywords:

Tax and taxation, municipality, land tax, natural persons property tax, income, gratuitous subsidization, subsidization norm, efficiency, deficiency, budget.


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