Developing Organization and Management of Municipal Revenues in the Russian Federation
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 bu...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Plekhanov Russian University of Economics
2020-12-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
| Subjects: | |
| Online Access: | https://vest.rea.ru/jour/article/view/973 |
| _version_ | 1797700091737276416 |
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| author | I. G. Zotovich M. N. Lukyanova |
| author_facet | I. G. Zotovich M. N. Lukyanova |
| author_sort | I. G. Zotovich |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-12T04:17:57Z |
| format | Article |
| id | doaj.art-5eaf9fe79f95436187b4807a5ab58024 |
| institution | Directory Open Access Journal |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| last_indexed | 2024-03-12T04:17:57Z |
| publishDate | 2020-12-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj.art-5eaf9fe79f95436187b4807a5ab580242023-09-03T10:34:53ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512020-12-0117611812710.21686/2413-2829-2020-6-118-127776Developing Organization and Management of Municipal Revenues in the Russian FederationI. G. Zotovich0M. N. Lukyanova1ООО «Профессионал»Финансовый университет при Правительстве Российской ФедерацииBudget 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.https://vest.rea.ru/jour/article/view/973муниципальные доходыцифровое администрированиецифровой контрольпартисипативное бюджетирование |
| spellingShingle | I. G. Zotovich M. N. Lukyanova Developing Organization and Management of Municipal Revenues in the Russian Federation Вестник Российского экономического университета имени Г. В. Плеханова муниципальные доходы цифровое администрирование цифровой контроль партисипативное бюджетирование |
| title | Developing Organization and Management of Municipal Revenues in the Russian Federation |
| title_full | Developing Organization and Management of Municipal Revenues in the Russian Federation |
| title_fullStr | Developing Organization and Management of Municipal Revenues in the Russian Federation |
| title_full_unstemmed | Developing Organization and Management of Municipal Revenues in the Russian Federation |
| title_short | Developing Organization and Management of Municipal Revenues in the Russian Federation |
| title_sort | developing organization and management of municipal revenues in the russian federation |
| topic | муниципальные доходы цифровое администрирование цифровой контроль партисипативное бюджетирование |
| url | https://vest.rea.ru/jour/article/view/973 |
| work_keys_str_mv | AT igzotovich developingorganizationandmanagementofmunicipalrevenuesintherussianfederation AT mnlukyanova developingorganizationandmanagementofmunicipalrevenuesintherussianfederation |