The role of the state tax management of municipal structures in the socio-economic development of the territory

Tyumen State University Herald. Social, Economic, and Law Research


Release:

Vesntik TSU. Economy (#11). 2014

Title: 
The role of the state tax management of municipal structures in the socio-economic development of the territory


About the author:

Irina I. Ogorodnikova, Cand. Sci. (Sociol.), Assistant Professor at the Department of Finance, Currency Circulation and Credit, Tyumen State University; iogorodn@yandex.ru

Abstract:

Tax management is a specific form to control taxes. Local municipal structures function as the subjects of tax management which define the fundamental tax administration within their competence. The given powers relating to tax administration do not fully satisfy the needs of the territory. Moreover, there are only two local taxes: land tax and personal property tax. Under the state tax policy, these taxes will be combined, which will significantly affect the structure of tax payments at the municipal level. Pilot introduction of property tax in some areas of the Russian Federation revealed the advantages and disadvantages of the recommended approach, which then will be taken into account when implementing tax administration to the rest of the country by 2018. Special attention is given to the development of small business enterprises that directly will result in tax administration of special tax regimes.

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