Economic Problems and Legal Practice Issue №2 — 2022

Problems of Legal Regulation of Local Taxes and Fees
( Pp. 55-59)

Rita A. Toria

Rita A. Toria Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU, Presidential Academy Russian Academy of National Economy and Public Administration
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation

Abstract:

The relevance of this study is due to the federal structure of Russia. In all countries with a similar type of state-territorial structure, local taxes and fees play a significant share in budgets. In Russia today, local self-government is only undergoing formation and development, so it is especially important now to understand the overall picture and the existing problems with respect to local taxes and fees and to have concrete ways to solve them.

How to Cite:

Rita A.T., (2022), PROBLEMS OF LEGAL REGULATION OF LOCAL TAXES AND FEES. Economic Problems and Legal Practice, 2 => 55-59.

Reference list:

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The Tax Code of the Russian Federation (Part Two) of 19.07.2000 N 166-FZ (ed. of 20.07.2021) (with amendments and additions, intro. effective from 01.10.2021) // Rossiyskaya Gazeta, No. 117, 05.08.2000-articles 389, 391, 395, 406, 413
The Constitution of the Russian Federation» (adopted by popular vote on 12.12.1993 with amendments approved during the all-Russian vote on 01.07.2020)-Articles 5, 65
Land Code of the Russian Federation No. 136-FZ dated 25.10.2001 (ed. dated 16.02.2022) (with amendments and additions, intro. effective from 01.03.2022) // Collection of Legislation of the Russian Federation. -29.10.2001. -No. 44. -Article 20
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Keywords:

taxes, local taxes and fees, real estate tax, budget, local self-government, local self-government bodies, real estate taxation experiment.

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