The practice of formation of the local budget revenues
The article examines the process of formation of the revenue part of the local budget. As you know, in accordance with the budget code of the Russian Federation, it is represented by tax revenues, non-tax revenues, as well as gratuitous revenues from the higher budget. In addition, the current legislation has a definition of own budget revenues, which is reduced to the total amount of all revenues except for subventions from the higher budget. At the same time, this approach, in our opinion, unnecessarily expands the concept of own income. The most realistic from a practical point of view is to determine the own revenue base of the budget through the total amount of tax and non-tax revenues. Moreover, even in the structure of tax revenues of the local budget there are interest deductions from Federal and regional taxes and fees: personal income tax, corporate property tax, etc. This article analyzes the formation of local budget revenues, as well as the execution of budget revenues in comparison with the approved planned appointments adopted by the city Assembly of representatives. The analysis of the composition, dynamics and structure of local budget revenues, tax revenues of the local budget, non-tax sources, as well as gratuitous revenues from the Republican budget for the period under study. On the basis of the analysis, the problems of formation of the revenue part of the local budget, including planning, tax administration, as well as management of municipal property and land resources of the city, are identified. Are some ways of improving the mechanism of formation of revenues of local budget, including, primarily, increasing the efficiency of interdepartmental interaction of state bodies and municipal authorities, improving tax administration and land control in order to replenish the city Treasury.