Aguzarova F.S. Local Taxes as a Source of Income Generation of Municipal Budgets in the Russian Federation

Abstract: In this scientific article Aguzarova examines the role and importance of existing local taxes in the Russian Federation as well as the problems and prospects of their development. Currently, local taxes include land taxes, personal property taxes and sales taxes (the latter has been included in the list of local taxes in 2015). Local taxes are less significant in terms of revenues into the budgets of municipal units in the Russian Federation. In this regard, it is necessary to undertake effective measures to strengthen their role. In her research Aguzarova has used such methods as searching method, synthesis and analysis, graphic and other methods. Based on the analysis of the application of these methods the author analyzes the dynamics and structure of the budget revenue of a particular municipal unit and defines the place of local taxes in the revenue structure. The author proposes to use commercially reasonable efforts to raise the significance of local taxes by strengthening the tax administration as well as offers relevant directions for improvement.

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