СТИМУЛИРОВАНИЕ РОСТА НАЛОГОВЫХ ДОХОДОВ МУНИЦИПАЛЬНЫХ ОБРАЗОВАНИЙ В ИВАНОВСКОЙ ОБЛАСТИ

  • Дарья Сергеевна Гришина ИВГПУ
  • Елена Юрьевна Онопюк Российский экономический университет им. Г.В. Плеханова (Ивановский филиал)
Ключевые слова: регион, стимулирование, налог, доход, муниципальное образование

Аннотация

В статье раскрывается необходимость стимулирования муниципальных образований в повышении налоговых доходов местных бюджетов. Проведен анализ основных положений методик и порядка стимулирования повышения налогового потенциала муниципальных образований в регионах страны. Определены виды налоговых доходов, которые могут быть направлены в местные бюджеты в случае увеличения их с данных территорий и которые зачисляются в областной бюджет с целью стимулирования усилий муниципалитетов по повышению инвестиционной привлекательности. Автором предлагается упрощенный Порядок предоставления иных межбюджетных трансфертов в форме дотаций с целью стимулирования роста налоговых доходов на территориях муниципальных образований в Ивановской области, что позволит развить заинтересованность и обеспечить дальнейшее увеличение объемов налоговых поступлений в местные бюджеты.

Литература

Letter of the Ministry of Finance of Russia dated February 15, 2017 N 06-04-11 / 8667 “On sending

Recommendations to state authorities of the constituent entities of the Russian Federation who are recipients of subsidies to equalize the budget provision of the constituent entities of the Russian Federation on the organization of

work with municipalities to achieve economic development indicators subject of the Russian Federation in the

framework of the implementation of the consolidated budget of the Russian Federation "// Information and reference

system" Consultant "[Electronic resource] / ISC" Consultant "www.consultant.ru. (The date of appeal is 04/06/2019)

Order of the Ministry of Finance of the Krasnodar Territory dated 29. 06.2018, N 331 “On approval of

the method of forming the rating of urban districts and municipal districts of the Krasnodar Territory for attracting

investments and increasing the tax potential of municipalities” [Electronic resource] // Electronic fund of legal and

regulatory and technical documentation.- URL http://docs.cntd.ru/document/543638211. (The date of appeal is

/06/2019)

Экономические науки

«Современные наукоемкие технологии. Региональное приложение» №2 (58) 2019

Order of the Ministry of Finance of the Krasnodar Territory of October 19, 2018 No. 486 "On the distribution of subsidies from the regional budget to the local budgets of municipalities of the Krasnodar Territory for

achieving the best results in attracting investments and increasing the tax potential of municipalities of the Krasnodar Territory in 2018" [Electronic resource] // Ministry of Finance of the Krasnodar Territory. - URL

https://www.minfinkubani.ru/decree_minfin/detail.php?ID=10500&IBLOCK_ID=98&str_date=(Contact Date

02.2019)

Resolution of the Government of the Russian Federation of September 27, 2011 No. 798 On the distribution in 2011 of subsidies to the budgets of the constituent entities of the Russian Federation in support of measures

to ensure a balance in the budgets of the subjects of the Russian Federation that achieved the best results in increasing the regional tax potential [ Electronic resource] // The official site of the Government of the Russian Federation.

- URL http://government.ru/docs/all/78964/ (Date of circulation 25.03.2019)

Resolution of the Government of the Republic of Karelia from 13.09. 2012. N 288-P “On Approval of

the Methodology for the Distribution of Interbudgetary Transfers to Encourage Local Governments for Achieving

the Best Results in Increasing the Tax Potential to the Budgets of Municipalities from the Budget of the Republic of

Karelia” // ”// Consultant Information and Reference System [Electronic resource ] / ICS "Consultant"

www.consultant.ru. (The date of appeal is 04/06/2019)

Resolution of the Government of the Krasnoyarsk Territory dated August 12, 2014 345-p “On Approval

of the Procedure, Conditions for Granting and Expending Subsidies to the Budgets of Municipal Entities of the

Krasnoyarsk Territory for Co-operating the Development of Tax Potential, as well as a Methodology for Assessing

Municipal Formations characterize the development of the tax potential, the procedure for the distribution of subsidies to budgets to the budgets of municipalities of the Krasnoyarsk Territory based on the results of evaluation and

presentation of reports on the use of funds of subsidies th "[Electronic resource] // The official internet-portal of

legal information Krasnoyarsk kraya.- URL http://zakon.krskstate.ru/ (reference date 01.04.2019)

Decree of the Government of the Kirov region of 18. 05. 2017 No. 65/253 “On the promotion of municipalities of the Kirov region for the development of tax potential and an increase in revenues to regional and local

budgets” [Electronic resource] // Electronic fund legal and regulatory technical documentation URL:

http://docs.cntd.ru/document/973062489 (appeal date 04/01/2019)

Decree of the Government of the Samara region of 22. 02. 2013 No. 50 “On approval of the procedure

for calculating and providing from the regional budget to local budgets-grants to stimulate improving the quality of

management of municipal financings” (as amended on July 27, 2018) http: //docs.cntd.ru/document/464001366

Resolution of the Governor of the Vladimir Region of November 3, 2011 No. 1200 “On Approval of the

Order of Distribution and Provision of a Part of Funds for the Balance of Local Budgets to the Budgets of the Municipal Units of the Vladimir Region, which have achieved the best results in increasing the tax potential [Electronic

resource] // Official Internet portal Administration of the Vladimir region.- URL:

http://avo.ru/administration/documents/all/6792-1 (date of appeal 15.03.2019)

The budget for citizens [Electronic resource] // Department of Finance of the Ivanovo region. - URL:

http: //df.ivanovoobl.ru/regionalnye-finansy/byudzhet-dlya-grazhdan/ (date of review: 04/05/2019)

Report on the state of local self-government in the Russian Federation: Changing the balance of interests of state power and local self-government [Electronic resource] / Ed. E.S. Shugrina. - M: Prospect Publishing

House, 2017. - 484 p. URL: http://okmo.news/bitem.php?22 (appeal date: 03/28/2019)

From 2018, the budgets of municipalities of the NAO will receive an additional tax [Electronic resource] // Nenets Information Agency - 24.- URL: http://nao24.ru/ekonomika/2744-s-2018-goda-v -byudzhetymunicipalnyh-obrazovaniy-nao-budet-postupat-dopolnitelnyy-nalog.html (appeal date: 03/30/2019)

Summary reports for the whole of the Russian Federation and in the context of the subjects of the Russian Federation [Electronic resource] // Federal Tax Service. - URL:

https://www.nalog.ru/rn37/related_activities/statistics_and_analytics/forms/#t2 (date references: 04/01/2019)

Tax Potential Development Fund [Electronic resource] // Ministry of Finance of the Russian Federation

URL: https://www.minfin.ru/common/upload/library/2011/12/Fond_razvitiya_nalogovogo_potentsiala.pdf (appeal

date: 05/04/2019)

Опубликован
2019-08-06
Как цитировать
Гришина, Д., & Онопюк, Е. (2019). СТИМУЛИРОВАНИЕ РОСТА НАЛОГОВЫХ ДОХОДОВ МУНИЦИПАЛЬНЫХ ОБРАЗОВАНИЙ В ИВАНОВСКОЙ ОБЛАСТИ. Современные наукоёмкие технологии. Региональное приложение, 58(2), 42-53. извлечено от http://snt-isuct.ru/article/view/1503
Раздел
Экономические науки