Problems of Legal Regulation of Local Taxes and Fees
- Authors: Toria R.A.1,2
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Affiliations:
- Presidential Academy of the RANEPA
- Financial University under the Government of the Russian Federation Russia
- Issue: Vol 18, No 2 (2022)
- Pages: 55-59
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/531851
- ID: 531851
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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.
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About the authors
Rita A. Toria
Presidential Academy of the RANEPA; Financial University under the Government of the Russian Federation Russia
Email: rtoria@yandex.ru
Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the «Higher School of Law» of the IGSiU; Professor of the Department of International and Public Law Moscow, Russian Federation
References
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