Suchergebnisse

This paper describes concepts such as municipal government, municipality, municipal budgets, financial stability of municipal budgets, the financial safety of municipal budgets, the financial safety of municipal government and conducted the relationship between the financial safety of the municipality and the financial safety of state at all.

In an article, such concepts as local finance, the value of local self–government, the formation of local finance, a role of formation of local finance of development of the municipality is considered. The practice of formation of local finance and its improvement in the municipality is considered. Authors note that at the moment local self–governments of many municipalities have no enough economic opportunities to influence the execution of the tasks set for them without the aid of public authorities. In the conclusion, the conclusion is drawn that presence of sufficient volumes of financial means and a concentration in local budgets of a certain part of financial resources allows local government bodies of the municipality to solve centrally problems of necessary strategic development of the territories and branches, and also to level inequalities and disproportion in economic social development of territories and the population of the municipality.

In the article one has identified disputable parts of the Russian Federation taxation system and methods, affecting it. There is revealed the gist of the tax avoidance and also the main ways to avoid tax payment. Statistic data as for volume of the identified tax crimes in Russia for 2014–2015 years have been analyzed. In the conclusion authors come to a conclusion that for today in Russia taxpayers to a dress with the well-known methods of tax optimization provided to it by the legislation have many "special" methods of the routine tax planning which at their competent use can significantly reduce the amount of tax withdrawals on absolutely legal grounds. The taxation system of modern Russia is a subject of special attention for public authorities and science, various social groups included in economic activity. Transformations to areas of the taxation become more and more noticeable factor defining the relation of the population of the country to the happening changes in all spheres of public life.