The Role and Significance of Local Taxes and Fees (On the Example of the City of Moscow and the Moscow Region)
( Pp. 143-149)

The relevance of the topic 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. Despite the relevance of the topic, the degree of its elaboration in the scientific community, in our opinion, is insufficient. There are a large number of scientific papers devoted to federal, regional or regional and local taxes together, but there are not so many papers devoted exclusively to local taxes and fees. This fact further increases the relevance of this study and substantiates its theoretical and practical significance. The purpose of this work is to determine the importance of local taxes and fees in the development of the territories of the Russian Federation, as well as to identify existing problems of local taxes and fees and identify various real ways to solve them.

Rita A.T., (2022), THE ROLE AND SIGNIFICANCE OF LOCAL TAXES AND FEES (ON THE EXAMPLE OF THE CITY OF MOSCOW AND THE MOSCOW REGION). Economic Problems and Legal Practice, 3 => 143-149.

Regional and local taxes and fees: study. manual / A.N. Denisenko, F.K. Tuktarova. -Penza: Publishing House of PSU, 2011. -p. 7.
Regional and local taxes: textbook: [16+] / V.A. Skripnichenko, A.L. Polezhaev; Federal State Autonomous Committee. educated. Institution of higher Prof. Education «Sev. (Arct.) feder. M.V. Lomonosov University No., Higher School. Economics and Management. -Arkhangelsk: KIRA, 2015. -p. 103.
Legal regulation of economic activity of municipalities: studies. manual / P.M. Kurdyuk, V.A. Ochakovsky, N.V. Pavlov, A.S. Arkhireeva. -Krasnodar: KubGAU, 2021. -p. 26, 77.
The role and importance of local taxes in the formation of municipal budget revenues: Monograph / S.K. Tokaeva; Sev.-Oset. State University named after K.L. Khetagurov. -Vladikavkaz: K.L. Khetagurov SOGU; IP Tsopanova A.Yu., 2020. -pp. 53, 60-68.
Savina E.O. Problems of revenue formation of regional and local budgets as a consequence of the regional fiscal policy of the state // National security: strategic priorities and the system of provision: Materials of the International scientific and practical Conference. 2016. pp. 327-332.
The system of taxes and fees of Russia: regional taxes / edited by prof. A.A. Yalbulganov // GARANT. -2009.
Non-tax revenues of the state budget in the Russian Federation: abstract of the dissertation of the Candidate of Legal Sciences: 12.00.14 / Batyaeva Albina Ramazanovna; [Place of defense: Russian. Peoples' Friendship University]. -Moscow, 2008
Distribution of tax revenues between state and local budgets: comparative legal research: abstract of di. ... candidate of Legal Sciences: 12.00.14 Loskutov A.E. / Sarat. gos. akad. rights. -Saratov, 2006.
Legal regulation of non-tax revenues of state and local budgets: abstract of the dissertation of the Candidate of Legal Sciences: 12.00.14 Bozhenok S.Ya. / Akad. Upr. of the Ministry of Internal Affairs of the Russian Federation. -Moscow, 2004.
Property taxation in different countries [Electronic resource]. Access mode: https://politika.snauka.ru/2014/04/1541 (Accessed: 09.04.2022).
Features of the establishment of local taxes on the territory of municipalities [Electronic resource]. Access mode: https://cyberleninka.ru/article/n/osobennosti-ustanovleniya-mestnyh-nalogov-na-territorii-munitsipalnyh-obrazovaniy (Accessed: 04/10/2022).
Analysis of the formation and execution of the budget of the Moscow region at the present stage [Electronic resource]. Access mode: https://cyberleninka.ru/article/n/analiz-formirovaniya-i-ispolneniya-byudzheta-moskovsoy-oblasti-na-sovremennom-etape/viewer (Accessed 10.04.2022).
Tax revenues in the Arkhangelsk region and the NAO in 2018 increased by 37% [Electronic resource]. Access mode: https://tass.ru/ekonomika/6067208?utm_source=yandex.ru&utm_medium=organic&utm_campaign=yandex.ru&utm_referrer=yandex.ru (Accessed: 04/10/2022).
In 2018, 26 billion rubles of taxes were collected on the territory of the NAO. [electronic resource]. Access mode: https://nao24.ru/ekonomika/12086-za-2018-god-na-territorii-nao-federalnoy-nalogovoy-sluzhboy-sobrano-26-mlrd-rubley-nalogov.html (Accessed: 04/10/2022).
The dacha amnesty has been extended until March 1, 2031. [electronic resource]. Access mode: http://www.consultant.ru/law/hotdocs/72889.html/.

tax, local taxes, budget revenue, functions of local taxes, land tax, local taxation, local self-government bodies.