Template-Type: ReDIF-Article 1.0
Author-Name: Nina I. Malis
Author-Email: malis.nina@mail.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation
Title: Tax Revenues to Regional Budgets: Growth Reserves
Abstract: The article considers the questions connected with the need of regional and local budgets to eliminate the budget deficit using their own profitable sources. The author analyses the problems of the budget shortfall in income related to the number of unjustified tax privileges and offers the definition of the term “unjustified tax benefit”. Moreover, the article provides recommendations for strengthening the revenue base of regional and local budgets with the help of several tax reform mechanisms in order to increase their efficiency, as well as the introduction of commercial and resort fees.
Classification-JEL:
Keywords: budget deficit, the regional budget, tax relief, bonus depreciation, loss-making organization, budget loan, commercial loan, merchant fees, excise taxes, consolidated group of taxpayers
Journal: Finansovyj žhurnal — Financial Journal
Pages: 25-32
Issue: 2
Year: 2015
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/2/statyi_2015_2/03_malis.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150203:p:25-32