UDC 352

THE SELF-TAXATION OF CITIZENS AS A SOURCE OF LOCAL BUDGET REVENUES

Emets Mikhail Igorevich1, Makarov Maxim Aleksandrovich1
1Ural Branch of Russian Presidential Academy of National Economy and Public Administration, student of Faculty of Public Management

Abstract
The article considers the self-taxation of citizens as a source of local revenue. Analyzed the practice of self-taxation, explained the reasons for lack of demand for this institution. It is concluded that self-taxation in its current form cannot be a stable source of revenues of local budgets.

Article reference:
The self-taxation of citizens as a source of local budget revenues // Economics and innovations management. 2016. № 12 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/12/13433

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