Tax Revenues to Regional Budgets: Growth Reserves

Nina I. Malis ()
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Nina I. Malis: Financial University under the Government of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2015, issue 2, 25-32

Abstract: The article considers the questions connected with the need of regional and local budgets to eliminate the budget deficit using their own profitable sources. The author analyses the problems of the budget shortfall in income related to the number of unjustified tax privileges and offers the definition of the term “unjustified tax benefit”. Moreover, the article provides recommendations for strengthening the revenue base of regional and local budgets with the help of several tax reform mechanisms in order to increase their efficiency, as well as the introduction of commercial and resort fees.

Keywords: budget deficit; the regional budget; tax relief; bonus depreciation; loss-making organization; budget loan; commercial loan; merchant fees; excise taxes; consolidated group of taxpayers (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150203:p:25-32

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