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


Vesntik TSU. Economy (#11). 2014

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. (Soc.), Assistant Professor, Department of Economics and Finance, Institute of Finance and Economics, University of Tyumen,


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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