Developing Organization and Management of Municipal Revenues in the Russian Federation
https://doi.org/10.21686/2413-2829-2020-6-118-127
Abstract
Budget revenues of public-legal institutions form the financial base providing bodies of state power and local selfgovernance with cash necessary to perform their authorities on organizing overall development of economic and social spheres of territories. The article studies conditions of shaping budget revenue of municipal bodies and analyzes difficulties of municipal budget filling in view of national legislation. Problems in municipal administration work are shown, which are envisaged by the absence of stimuli to effective and efficient functioning of municipal clerks. Practices of participation (people’s) budgeting are described and the impact of this tool on budget revenue shaping is estimated. The article demonstrates possibilities of concession agreements and contracts of state-private partnership, which can decrease the burden on the municipal budget connected with projects dealing with repair and reconstruction of property. On the basis of materials studied by methods of comparative analysis, structural and dynamic analysis of local budget revenues, critical analysis, method of searching for new scientific categories and concepts, logical and deductive methods recommendations were worked out on issues of regulating the missing revenues (tax expenses) and introduction of digital technologies of tax administration.
About the Authors
I. G. Zotovich
Professional LLC
Russian Federation
Russian Federation
Irina G. Zotovich Economist
1 building, 11 Novokhokhlovskaya Str., Moscow, 109052
M. N. Lukyanova
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Marina N. Lukyanova PhD, Assistant Professor of the Department for State Financial Control
49 Leningrad A Moscow, 125993
References
1. Ageev V. G. Praktika sozdaniya organami mestnogo samoupravleniya Permskogo kraya pravovykh i organizatsionnykh usloviy, sposobstvuyushchikh privlecheniyu vnebyudzhetnykh investitsiy v ekonomiku munitsipalnykh obrazovaniy na osnove munitsipalno-chastnogo partnerstva [Practice of Creating Conditions by Bodies of Local SelfGovernance of Perm Territory that Can Promote Raising Non-Budget Investment to Economy of Municipal Bodies on the Basis of Municipal-Private Partnership]. (In Russ.). Available at: http://www.msu.zsperm.ru/s6/images/2016_04_25_ageev.pdf
2. Ayrapetyan R. A., Merdinyan G. M. Mezhdunarodnyy opyt razvitiya partisipativnogo byudzhetirovaniya gorodov [International Experience of Developing Participation Budgeting of Cities]. Voprosy ekonomicheskikh nauk [Issues of Economics], 2014, No. 1 (65), pp. 7–11. (In Russ.).
3. Aleksandrova I. Yu. Formirovanie metodicheskikh osnov nalogovogo administrirovaniya v ramkakh kontseptsii neobosnovannoy nalogovoy vygody s primeneniem tsifrovykh tekhnologiy [Developing Methodological Base of Tax Administration within the Frames of the Concept of Unjustified Tax Profit by Using Digital Technologies]. Theoretical and Practical Aspects of Tax System Transformation in Russia, materials of the All-Russian Conference. Rostov-on-Don, 2018, pp. 6–13. (In Russ.).
4. Baykov P. M., Koroleva L. P. Nalogovye dokhody byudzhetov gorodskikh okrugov stolits finno-ugorskikh avtonomiy Privolzhskogo federalnogo okruga RF: analiz i predlozheniya po rasshireniyu [Tax Revenues of City Districts’ Budgets – Capitals of Finno-Ugric Autonomies of the Privolzhsk Federal Territory RF: Analysis and Suggestions for Extension]. Nalogi i nalogooblozhenie [Taxes and Taxation], 2014, No. 6, pp. 604–613. (In Russ.).
5. Basangova N. A., Mandzhieva G. D. Otdelnye aspekty regulirovaniya zemelnoimushchestvennykh otnosheniy v kontekste ukrepleniya dokhodnoy bazy mestnogo samoupravleniya [Certain Aspects of Regulating Land and Property Relations in the Context of Strengthening Revenue Base of Local Self-Governance]. Economic Security and Finance and Credit Relations in Today’s Situation: Approaches, Challenges and Lines of Improvement. Сollection of conference materials. Elista, the Kalmyk B. B. Gorodovikov State University, 2016, pp. 107–112. (In Russ.).
6. Vagin V. V., Gavrilova N. V., Shapovalova N. A. Initsiativnoe byudzhetirovanie: mezhdunarodnyy kontekst rossiyskoy versii [Initiative Budgeting: International Context of Russian Version]. Nauchno-issledovatelskiy finansovyy institut. Finansovyy zhurnal [Finance Research Institute. Finance Journal], 2015, No. 3, pp. 117–122. (In Russ.).
7. Grunina D. K. Administrirovanie nalogovykh platezhey v usloviyakh informatsionnykh tsifrovykh tekhnologiy [Tax Payment Administration in Conditions of Information Digital Technologies]. Ekonomika i predprinimatelstvo [Economics and Entrepreneurship], 2018, No. 3 (92), pp. 784–790. (In Russ.).
8. Initsiativnoe byudzhetirovanie. Rossiyskiy opyt v oblasti uchastiya grazhdan v reshenii voprosov mestnogo znacheniya [Initiative Budgeting. Russian Experience in Citizens’ Participation in Solving Local Prpoblems], I. E. Shulga, V. V. Vagin, G. N. Khachatryan et al. Moscow, Aleks, 2017. (In Russ.).
9. Kaurova O. V., Shinkareva O. V. Napravleniya povysheniya nalogovykh dokhodov mestnykh byudzhetov v Rossiyskoy Federatsii [Trends of Increasing Tax Revenues of local Budgets in the Russian Federation]. Russian Journal of Management, 2019, Vol. 7, No. 1, pp. 16–20. (In Russ.).
10. Kireenko A. P., Orlova E. N. Povyshenie dokhodnogo potentsiala mestnykh byudzhetov na osnove zakrepleniya dopolnitelnykh nalogovykh dokhodov [Raising Revenue Potential of Local Budgets on the Basis of Fixing Extra Tax Revenues]. Baikal Research Journal, 2017, Vol. 8, No. 4. (In Russ.).
11. Kolosov B. V. Tsifrovye tekhnologii v sisteme nalogovogo administrirovaniya [Digital Technologies in the System of Tax Administration]. Managing the Development of Large-Scale Systems (MLSD2018), materials of the 11th International Conference, in 2 vol., edited by S. N. Vasilev, D. Tsvirkun. Moscow, 2018, Vol. 1, pp. 209–211. (In Russ.).
12. Matvienko I. I. Raspredelenie nalogovykh dokhodov na urovne «subekt Rossiyskoy Federatsii – munitsipalnye obrazovaniya» (na primere arkticheskikh munitsipalnykh obrazovaniy Arkhangelskoy oblasti) [Distribution of Tax Revenues on the Level ‘Entity of the Russian Federation – Municipal Body’ (illustrated by Arctic municipal bodies of Arkhangelsk Region)]. Innovatsionnoe razvitie ekonomiki [Innovation Development of Economy], 2017, No. 5 (41), pp. 101–105. (In Russ.).
13. Morgoeva A. Kh. Problematika zemelnogo naloga v sisteme imushchestvennogo nalogooblozheniya [Problems of Land Tax in the System of Property Taxation]. Ekonomika i upravlenie: problemy, resheniya [Economics and Management: Challenges, Solutions], 2019, Vol. 4, No. 2, pp. 45–51. (In Russ.).
14. Muzychuk V. Yu. Partisipativnoe byudzhetirovanie: instituty grazhdanskogo obshchestva v realizatsii sotsialno znachimykh proektov [Participation Budgeting: Institutions of Civil Society in Realizing Socially Important Projects]. Vestnik Instituta ekonomiki Rossiyskoy akademii nauk [Bulletin of the Institute of Economics RAN], 2016, No. 3, pp. 38–52. (In Russ.).
15. Paul A. G. Finansovye osnovy samostoyatelnosti mestnogo samoupravleniya v Rossiyskoy Federatsii [Finance Principles of Independence of Local Self Governance in the Russian Federation]. Social Changes in Global World, materials of the 5th International Conference. Shtip, Avgust-Shtip, 2018, pp. 9–20. (In Russ.).
16. Pechenskaya M. A. Sovershenstvovanie protsessa formirovaniya i raspredeleniya naloga na dokhody fizicheskikh lits v byudzhetnoy sisteme Rossii (na primere gorodskikh byudzhetov) [Improving the Process of Shaping and Distributing the Tax on Individuals’ Profit in the Budget System of Russia (Illustrated by city budgets)]. Vestnik Permskogo universiteta. Seriya: Ekonomika [Bulletin of the Perm University. Series: Economics], 2018, Vol. 13, No. 4, pp. 589–601. (In Russ.).
17. Tropinova E. A., Kuznetsova V. P. Partisipativnoe byudzhetirovanie kak mekhanizm povysheniya effektivnosti munitsipalnykh finansov [Participation Budgeting as a Mechanism of Increasing Efficiency of Municipal Finance]. Ekonomika i upravlenie [Economics and Management], 2018, No. 5 (151), pp. 49–55. (In Russ.).
18. Voznyak H., Pelekhatyy A. Participatory Budgeting as a Tool for the Implementation of the Fiscal Policy of Regional Development of Ukraine. Економiчний часопис-XXI, 2017, Vol. 167, No. 9-10, pp. 53–56.
Review
For citations:
Zotovich I.G., Lukyanova M.N. Developing Organization and Management of Municipal Revenues in the Russian Federation. Vestnik of the Plekhanov Russian University of Economics. 2020;17(6):118-127. (In Russ.) https://doi.org/10.21686/2413-2829-2020-6-118-127
Views:
543
Email this article 