POSSIBLE IMPROVEMENTS OF BUDGET AND FISCAL REGULATION AT THE LOCAL LEVEL
Abstract
The article formulates recommendations on improvement of budgetary system in Russia concerning delimitation and increase of incomes.The author proposes self-government structure, that allows distribution of budget recourses and management functions among different levels of territorial system.The article also describes measures of delimitation of budget revenues in favor of local powers, according to which property and income taxes is proposed to consolidate in local budgets, to transfer some federal and regional taxes in the category of local, as well as to change the enrollment’s ratios of tax revenues to the budgets of different levels.The results can be used in the development and implementation budget policy at the federal and sub-federal levels in order to strengthen fiscal capacity of local self-governments.
About the Authors
T. V. Sumskaya
Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Sciences;
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
PhD in Economics, Associate Professor;
Senior Researcher,
Novosibirsk
O. P. Burmatova
Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Sciences
Russian Federation
Russian Federation
PhD in Economics, Associate Professor, Senior Researcher,
Novosibirsk
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Review
For citations:
Sumskaya T.V., Burmatova O.P. POSSIBLE IMPROVEMENTS OF BUDGET AND FISCAL REGULATION AT THE LOCAL LEVEL. Vestnik NSUEM. 2017;(1):162-176. (In Russ.)
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