Abstract: The object of the research is the local budgets of the Southern Federal District constituents. The subject of the research is the fiscal autonomy of municipalities as a legal and financial ability of local government to define revenue sources and value, directions and methods of budgetary funds cost incurrence when solving local questions. The author of the article views fiscal autonomy as an important financial feature of municipality budgets that reflects the level of budgetary independence, opportunities, limitations and risks of the municipal government when performing profitable and expenditure competences. The methodological basis of the research involves principles and basic provisiosn of the fiscal federalism concept, formal logic, systems approach and structure-function analysis. The authors have also used the methods of descriptive statistics and comparative analysis and offer their own indicators to evaluate the level of fiscal autonomy of municipal budgets. The novelty of the research is caused by the fact that the authors use the aforesaid indicators for comparative analysis of the level of fiscal autonomy of different types of municipalities in different territories. The results of the analysis have demonstrated the following: insufficient level of fiscal autonomy of the Southern Federal District municipalities, dependence of local budgets on the financial policy of the local government, in particular, allocation of subsidies and grants, significant influence of spacial features and socioeconomic disparities on the indicators of fiscal autonomy. At the end of their research the authors conclude that recommendations aimed at raising fiscal autonomy of municipalities should take into account particularities of the territorial organisation of the budgetary process, dynamic features of budgetary asymmetry and regional determinants of financial flows into budgets of the Federation constituents. 

Keywords: sources of the income, own income, types of municipalities, local budgets, assessment and analysis, indicators, fiscal autonomy, account obligations, intergovernmental transfers, territorial distinctions

References:
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Abstract: The subject of the article is self-taxation of individuals as a promising source of income for regional budgets.
The author analyzes theoretical, legal and practical aspects and conditions of use of self-taxation of individuals in the formation of regional budgets in Russia at the present level of the country’s economic development.
Some special attention is attached to local peculiarities of the use of self-taxation in municipalities within Russia.
The methodological basis of the article combines both scientific methods (analysis, synthesis, comparing, measuring) and special ones (economic, mathematical and statistic).
The key conclusion of the article is as follows: in order to solve the existing problems in the regions that form Russia and strengthen the effectiveness of the government’s budget policy, on condition of simplifying and perfecting the current legislation, self-taxation of individuals may become an important and indispensable source of revenues of any municipal structure.
The novelty of the article is that it examines a little-studied issue of using the means of self-taxation of individuals while forming the revenues of municipal structures in Russia.
The practical significance of the results of the study is that they may be used by federal and municipal authorities while making concrete decisions aimed at modernizing the social and economic development, as well as by students and teachers in universities and colleges.

Keywords: regional budgets, self-taxation, budget revenues, budget, revenues of regional budgets, self-taxation of individuals, budget balance, non-tax revenues, financial law, budget law

References:
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Bolee 10,5 mln rubley sostavili byudzhety, sformirovannye samooblazheniem za 2013 god. – [Elektronnyy resurs]. – Rezhim dostupa: http://vkirove.ru/news/2014/04/25/427146.html .
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Abstract: Abstract. The article considers tax revenues as an element of the tax capacity architectonic. The author proposes a 3-way approach to the category of "tax revenues": economic, financial and legal. The work sets out classification criteria for the investigated category as follows: form of appearance: explicit or implicit; type of budget receipts: credited or shortfall receipts; business entity’s territorial level: State, Federal District, region, municipalities; budget level: federal budget, regional  budget, regional consolidated budget, local budget. The paper applies general research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and hierarchical classification method. Special contribution of the author in the area of the tax potential architectonic consists in the fact that the research lays grounds for the category "tax revenues", defines the criteria of its classification as well as establishes conditions enabling the transformation of the tax revenues into tax potential. The material presented in the study could open up new prospects for further research. It will be  of interest to those who deal with tax administration

Keywords: territory, potential tax revenues, tax revenues, revenue capacity, classification, tax potential of the region, tax , taxes, budget revenues, tax administration

References:
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