Main trends of municipality's antirecession tax policy | Vestnik Tomskogo gosudarstvennogo universiteta – Tomsk State University Journal. 2010. № 333.

Main trends of municipality's antirecession tax policy

In the article the basic task of tax policy of the municipality Tomsk City in the conditions of the world financial crisis is set. Main trends and measures to solve this task are given. The first trend includes the features of tax revenues planning: single tax on imputed income, land tax, ground and municipal property tax, etc. The second trend is to reconsider the tax and non-tax bonuses to certain groups of tax-payers in order to increase the income part of the budget and to decrease the tax liabilities of businesses. The third trend presents the results of the analysis of the perfection measures on budget payment debts reductions and tax and non-tax budget incomes control reinforcement. The data on the income part of Tomsk budget administration for a 9-month period of 2009 on certain taxes is also given.

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Keywords

non-tax income, tax income, income, budget, неналоговые доходы, налоговые доходы, доходы, бюджет

Authors

NameOrganizationE-mail
Kazakov Vladimir V.Tomsk State Universityprorektorsv@mail.ru
Yartseva Irina Yu.Tomsk City Administrationyarceva@fin.admin.tomsk.ru
Всего: 2

References

Постановление Администрации Томской области от 24.12.2008 № 262а «Об утверждении результатов государственной кадастровой оценки земельных участков в составе земель населенных пунктов Томской области».
Налоговый кодекс Российской Федерации.
Федеральный закон от 04.12.2007 № 329-ФЗ «О физической культуре и спорте в Российской Федерации».
Закон Томской области от 12.11.2004 № 238-ОЗ «О наделении муниципального образования "Город Томск" статусом городского округа».
 Main trends of municipality's antirecession tax policy | Vestnik Tomskogo gosudarstvennogo universiteta – Tomsk State University Journal. 2010. № 333.

Main trends of municipality's antirecession tax policy | Vestnik Tomskogo gosudarstvennogo universiteta – Tomsk State University Journal. 2010. № 333.

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