Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-08-100-75
DOI: https://dx.doi.org/10.15863/TAS.2021.08.100.75
Language: English
Citation: Meyliev, O. R. (2021). Directions of increasing tax revenues of local budgets. ISJ Theoretical & Applied Science, 08 (100), 398-404. Soi: http://s-o-i.org/1.1/TAS-08-100-75 Doi: https://dx.doi.org/10.15863/TAS.2021.08.100.75 |
Pages: 398-404
Published: 30.08.2021
Abstract: The scientific article discusses the issues of strengthening the budget capacity of local governments. The need for an in-depth study of the conceptual framework of local budget revenues and the development of practical recommendations to ensure their sustainability is mentioned. Practical proposals and recommendations is offered on the role of taxes in the formation of local budget revenues and increase local budget revenues and expand the list of local taxes.
Key words: budget potential, inter-budgetary transfer, revenue base, local budget, local taxes, tax revenues, financial independence, local government.
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