Local taxes - role and importance

To ensure the unity of the country, as well as unity in the development of economic reforms, it is very important to have an 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 can not have the capacity to properly and correctly implement their capabilities and powers. That is why taxes are an important source of revenue to the budget. For more than 8 years, Russia has been implementing a new taxation system, thanks to which it is possible to achieve normative and optimal provision 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 local government bodies. They are obligatory for payment in the territory where the place of the object of payment of tax is located. Thus, local taxes are the source of income generation in the local budget. Local tax can include the tax on the property of an individual, the tax on the construction of any construction projects that are erected in resort areas and land tax. Local taxes can vary by rates, elements of taxation, due date and reporting format.

Local and legal entities are required to pay local taxes . There are specific features of collecting such taxes, they are included in gross costs. Therefore, local taxes of the Russian Federation influence the formation of profits. Local self-government bodies can make the following directions:

- Introduce only such fees and taxes that are provided for by legislative acts;

- establish such rates, which can not exceed the maximum amount of taxes, which, in turn, are stipulated in legislative acts;

- Establish also additional benefits for the so-called remote taxpayers.

There are also registration fees from individuals who carry out entrepreneurial activities. These are taxes, such as the advertising tax, the right to trade, the license fee, which gives the right to carry out the activities of local auctions. Registration fees can be - target fees from organizations, institutions, citizens and enterprises; A licensed fee that gives the right to sell wine and vodka products; Collection from owning pets; The collection, which gives the right to use local symbols; For parking your car; For winning and participating in the race; Collection from transactions; For the right to conduct filming and tele-shooting; For cleaning the territories; On the maintenance of various objects of housing stock, cultural and social spheres.

Thus, it is possible to establish local taxes and fees only with the participation of the relevant elements of taxation. The procedure for payment and collection of local taxes is established by the city, village and village councils.

In the social life, taxes play a very important role, the mechanism of the taxation system simply must be based on the optimal combination of all interests on the part of different sectors of society. In order to ensure social balance in society, a rational function of taxes and fees is necessary.

In conclusion, we can say that the system of all taxes needs constant improvement. The taxation system is recognized to provide local governments with possible financial resources, and also serve as a direction for social and economic policy. Each country requires the introduction of a single system of local taxation, which can be built on the methodology and principles of levying.