In order to ensure the unity of the country, as well as unity in the development of economic reforms, it is very important to have optimal local self-government. From an economic point of view, local governments do not have an independent budget. And this, in turn, means that such bodies cannot have the ability to properly and properly exercise their capabilities and powers. That is why taxes are an important source of budget revenue. For more than 8 years, a new taxation system has been operating in Russia, thanks to which it is possible to achieve normative and optimal support of the tax system.
Local taxes and fees are such types of fees and taxes that can be established on the basis of legal regulations of LSG bodies. They are obligatory for payment in the territory where the place of the object of tax payment is located. Thus, local taxes are a source of revenue generation in the local budget. Local taxes include property tax on an individual, a tax on the construction of any construction projects that are being built in resort areas, and a land tax. Local taxes may vary in terms of rates, elements of taxation, due dates and reporting forms.
Local taxes are required for individuals and legal entities. There are features of the recovery of such taxes, they are included in gross costs. Consequently, local taxes of the Russian Federation affect the formation of profits. LSG bodies can produce the following areas:
- introduce only such fees and taxes as are provided for by legislative acts;
- to establish such rates that cannot exceed the maximum amount of taxes, which, in turn, are provided for in legislative acts;
- To establish additional benefits for the so-called remote taxpayers.
There is also registration fees from individuals who carry out business activities. These are taxes such as advertising tax, for the right to trade, a license fee, which gives the right to carry out activities of local auctions. Registration fees may be - targeted fees from organizations, institutions, citizens and enterprises; licensed fee, which gives the right to sell wine and vodka products; pet ownership fee; collection, which gives the right to use local symbols; for parking your car; for winning and participating in races; transaction fee; for the right to conduct filming and television filming; for cleaning the territories; on the maintenance of various housing facilities, cultural and social spheres.
Thus, local taxes and fees can only be established with the participation of the relevant elements of taxation. The procedure for payment and collection of local taxes is established by city, village and village councils.
In social life, taxes play a very important role, the mechanism of the tax system is simply obliged to be based on the optimal combination of all interests on the part of various sectors of society. In order to ensure public balance in society, a rational function of taxes and fees is needed.
In conclusion, we can say that the system of all taxes needs constant improvement. The tax system is recognized to provide local governments with possible financial resources, and also serve as a direction for social and economic policy. In each country, it is necessary to introduce a unified system of local taxation, which can be built on the methodology and principles of collection.