Email this article Problems of Legal Regulation of Local Taxes and Fees
- Authors: Toria R.A.1,2
-
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://journal-vniispk.ru/2541-8025/article/view/147052
- ID: 147052
Cite item
Open Access
Access granted
Subscription Access
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.
Full Text
##article.viewOnOriginalSite##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
- The Tax Code of the Russian Federation (Part one) of 31.07.1998 N 146-FZ (ed. of 26.03.2022) (with amendments and additions, intro. effective from 01.10.2021) // Rossiyskaya Gazeta, No. 148-149, 06.08.1998-articles 8, 15, 75
- 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
- The Law of the Russian Federation of 09.12.1991 No. 2003-1 «On taxes on the property of individuals» Access mode: https://legalacts.ru/doc/zakon-rsfsr-ot-09121991-n-2003-1-o /-v.2.
- Budget Code of the Russian Federation No. 145-FZ of 31.07.1998 (ed. of 26.03.2022) // Collection of Legislation of the Russian Federation. -03.08.1998. -No. 31. -articles 58, 61.4.
- Federal Law «On conducting an experiment on the taxation of real estate in the cities of Veliky Novgorod and Tver» dated 20.07.1997 N 110-FZ (latest edition).
- Federal Law No. 218-FZ of 13.07.2015 (ed. Dated 01.05. 2022) «On state registration of real estate».
- Decree of the Government of the Russian Federation No. 297-r dated 03.03.2012 (revision dated 28.08.2014) «On Approval of the Fundamentals of the State Policy for the Use of the Land Fund of the Russian Federation for 2012-2020» // Collection of Legislation of the Russian Federation, 19.03.2012 No. 12, Article 1245.
- 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).
- Letter of the Federal Tax Service dated April 1, 2020 No. BS-4-21/5526@ «On recommendations on the Implementation by Tax Authorities of Regulatory Legal Acts of the Supreme Executive Bodies of State Power of the Subjects of the Russian Federation, providing for the 2020 extension of the terms of payment of transport tax, corporate property tax and land tax (advance payments on taxes)».
- Letter of the Federal Tax Service of Russia dated 07.06.2019 N BS-4-21/11002@ «On the information campaign on the subject of the execution of tax notifications sent to individuals in 2019» (together with the «Standard (recommended) plan for the information campaign...»
Supplementary files
