The Role and Significance of Local Taxes and Fees (On the Example of the City of Moscow and the Moscow Region)

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.

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