The role of regional tax in the formation of consolidated budget of the region

Abstract

The article deals with the taxation of existing three-tier governance system. For example, analysis of revenues from regional taxes on the Vladimir region stated their minor role in the formation of the budget. Current taxation, in accordance with the RF Tax Code does not allow the main part of the Russian Federation subjects to form your own budget. The dependence on the federal government creates dependency and reduces the lead in the search for sources of replenishment of the budget, and, in our opinion, reduces the tax revenues at all levels. It is proposed to more actively address the issues of reforming the current system of taxation, the reorientation of tax revenues to the local and regional level, using, in this case, historical experience in this regard in other countries.