Application of economic and geographical principles of balanced territorial social distribution in the development of local taxation

About the author:

Yuriy V. Petrov, Cand. Geogr. Sci., Senior Lecturer, Department of socio-economic geography, Institute of Mathematics, Science and Information Technologies, Tyumen State University

Abstract:

The priorities of the balanced development of the territorial social system in the conditions of today’s taxation are put together. The proposals are given as to achieving the goals concerning the stimulation of economic and social components of the municipal administration in the long run, based on the apparatus of law manoeuvring. The generalization of the existing achievements of modern geography provides a model for testing the tax administration in the current regulatory terms of the municipal building and inter-budgetary relations. Within the process of modeling of mechanisms of territorial development, the borders of the municipal division were put into correlation with the concepts of “territorial social system” and “territorial community of people”. The situations marked by a certain structural discrepancy between its spatial units are identified. The developed proposals in the field of local taxation allow them to be used on the level of formation of legislative initiatives, long-term strategic territorial development, and informational interaction with the business community as well as with the territorial community of people on the basis of economic-geographical principles.

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