Author:

Marina V. Kotelnikova

Abstract:

The paper studies the activities of local government concerning the planning of tax revenues of local budgets. It highlights the importance of the principle of independence of budgets for budgetary system functioning and determines the role of financial authorities of municipalities in planning tax revenues of local budgets. The article presents regulations of municipalities of Sverdlovsk oblast that stipulate methodologies for forming local budgets’ revenues. The author performs a comparative analysis of the municipalities’ methodologies and the methodologies developed by financial authorities of the subject of the Russian Federation for the analogous period. Basic elements of the methodologies are compared, and the reasons why municipalities prefer to rely on forecasts given by regional financial authorities are revealed. The methodologies of a number of cities and towns, including Yekaterinburg, Nizhny Tagil, Verkhnyaya Pyshma and Pervouralsk, are studied in detail using qualitative indicators.

Keywords: methodology; planning; tax revenues; local budgets; financial authorities of municipali‑ ties.

For citation:

Kotelnikova M. V. Planirovanie nalogovykh dokhodov mestnykh byudzhetov: tendentsii, problemy i perspektivy [The Planning of Tax Revenues of Local Budgets: Tendencies, Problems and Prospects]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2016, no. 6 (68), pp. 57–74.