Tax revenues as a source of generating the revenue base of the city district "Yakutsk" budget
The problem of filling the revenue part of local budgets in view of insufficiency of their own incomings is greatly debated currently. For many municipalities the increase of their own revenue base is of vital necessity providing their financial self-sustainability. An analysis carried out in terms of composition and structure of the budget revenue part in the municipal entity of the city district «Yakutsk» allows to identify a specific role of personal income taxes and total income taxes that make about 90 % in the whole. On the basis of this analysis the article offers directions of increasing tax revenues of local budgets as follows: to use differentiated standards of deductions from the regional budget taking into consideration the volume of employment, as well as to contribute to upgrading the number of small and middle-sized business which will allow to enable the increase of the revenue base of local budgets.