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INCREASE OF EFFICIENCY OF TAX ADMINISTRATION OF THE LAND TAX AS A FACTOR OF FINANCIAL INDEPENDENCE OF LOCAL SELF-GOVERNMENT
Mezentsev G. V.
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract
The article considers the operation of local governments and territorial bodies of the Federal tax service for the increase of revenue base of budgets of municipalities, by improving the efficiency of the administration of the land tax.
Article reference:
Increase of efficiency of tax administration of the land tax as a factor of financial independence of local self-government // Economics and innovations management. 2013. № 12 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2013/12/3358
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