Налоговые доходы на муниципальном уровне в федеративных государствах
Subject. The article addresses the issues of tax revenues of local government authorities in a federal State.
Objectives. The purpose of the study is to explore sources of tax revenues at the municipal level, describe the specifics of tax revenues of local authorities, and identify the most important revenue items of local budgets in federal States.
Methods. The study employs on scientific works by foreign and national researchers on local taxation, public finance, the theory of fiscal federalism, and tax sharing.
Results. Allocation of fiscal powers in a federal State should correspond to the distribution of tasks: public services nationwide should be financed at the federal level, and services with limited regional benefits – at the regional and local levels. Real estate and land should be subject to tax at the local level. In addition, special fees may be charged to consider the benefits of public services. These principles are reflected in the tax system of the USA,
Canada, Germany, Russia. The findings may be applied to reforming the Federal laws on
finance and fiscal policy.
Conclusions. The findings reveal the complex mechanism of the fiscal system, systematize types of taxes for each level of government, and underpin the importance of municipal level in the overall financial system of a federal State.