Land tax as a source of self-reliance local budgets

• Zavrotskaya E.N.

An important condition to exercising the powers of local self-government is independence and balance local budgets to address local issues. The basis of these concepts is to match the amount budgeted expenditures and total volume of revenues. Activities to raise incomes of local budgets are the first step to ensuring the independence and balance local budgets. The main source of increasing local budget revenues are local taxes, including land tax. In this connection it is important to review the regulatory framework for land tax legislation and to identify problems impeding the enhancement of its collection. The article discussed the issues of land tax on the example of the Vladivostok city.