Local taxes - role and importance

To ensure the unity of the country, as well asunity in the development of economic reforms, it is very important to have an optimal local self-government. From an economic point of view, local governments do not have an independent budget. And this, in turn, means that such bodies can not have the capacity to properly and correctly implement their capabilities and powers. That is why taxes are an important source of income to the budget. For more than 8 years, Russia has a new taxation system, thanks to which it is possible to achieve normative and optimal provision of the tax system.

Local taxes and fees represent such types of fees and taxes,which can be established on the basis of legal regulations of local government bodies. They are obligatory for payment in the territory where the place of the object of payment of tax is located. In this way, local taxes are the source of income generation in the localbudget. To local taxes it is possible to carry the tax to property of the physical person, the tax to construction of any building objects which erect in resort zones and the ground tax. Local taxes can differ in rates, elements of taxation, due date and reporting format.

Pay local taxes must physical and legal persons. There are specific features of collecting such taxes, they are included in gross costs. Consequently, local taxes of the Russian Federation influence the formation of profits. Local self-government bodies can make the following directions:

- Introduce only such fees and taxes that are provided for by legislative acts;

- establish such rates that can not exceed the maximum amount of taxes, which, in turn, are stipulated in legislative acts;

- Establish also additional benefits for the so-called remote taxpayers.

There are also registration fees withindividuals who carry out entrepreneurial activities. These are taxes such as the advertising tax, the right to trade, the license fee, which gives the right to carry out the activities of local auctions. Registration fees may be - target fees from organizations, institutions, citizens and enterprises; a licensed fee that gives the right to sell wine and vodka products; collection from owning pets; The collection, which gives the right to use local symbols; for parking your car; for winning and participating in the race; collection of transactions; for the right to conduct filming and tele-shooting; for cleaning the territories; on the maintenance of various objects of housing stock, cultural and social spheres.

Thus, to establish local taxes andfees can only be with the participation of relevant elements of taxation. The procedure for payment and collection of local taxes is established by the city, village and village councils.

In the social life, taxes play a very important rolethe role, the mechanism of the taxation system is simply obliged to be based on the optimal combination of all interests on the part of various strata of society. In order to ensure social balance in society, a rational function of taxes and fees is necessary.

In conclusion, we can say that the system of alltaxes requires constant improvement. The taxation system is recognized to provide local governments with possible financial resources, and also serve as a direction for social and economic policy. Each country requires the introduction of a single system of local taxation, which can be built on the methodology and principles of levying.