Tikhonov, D. V. Ways of Solving the Problem of Strengthening of Income Base at Municipal Units (the Case Study of the Nizhni Novgorod Region

Abstract: The given article studies the problem of strengthening of independency of local budgets based on the case study of the Nizhni Novgorod Region. Insufficient income base at municipal units results in a need of significant transbudget transfers which, in its turn, leads to the outflow of funds from the regional budget. Thus, the author considers the efficiency of both current and future measure of strengthening of income base at municipal units such as: self-taxation of citizens, regulation of tax privileges and optimization of expenses spent on local self-government authorities.

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