TAXES OF CITIZENS IN INITIATIVE BUDGETING
Authors:
Type:
Monographie
ISBN:
978-5-16-017153-1
Status:
In work
Language:
Russian
Quantity of pages:
160
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The monograph is devoted to the analysis and evaluation of the productivity of the methodology of initiative budgeting in relation to taxation. The ways of involving citizens in public administration and budget decisions formed in Russian and foreign studies are revealed. It is shown that one of the promising practices of initiative budgeting can be the participation of citizens in decisions on the direction of part of the expenditures of local budgets for co-financing projects of initiative budgeting. It is revealed that additional positive effects arise in the form of increased motivation for collecting local taxes and fees and an overall increase in the volume of revenues from local taxes and fees. Thus, there is a productive integration of the methodology of initiative budgeting and tax policy at the local level. It is addressed to economists, lawyers, managers, managers and specialists of federal public authorities, as well as teachers, graduate students and students of economic and law universities and faculties, students of the advanced training system.
The monograph is devoted to the analysis and evaluation of the productivity of the methodology of initiative budgeting in relation to taxation. The ways of involving citizens in public administration and budget decisions formed in Russian and foreign studies are revealed. It is shown that one of the promising practices of initiative budgeting can be the participation of citizens in decisions on the direction of part of the expenditures of local budgets for co-financing projects of initiative budgeting. It is revealed that additional positive effects arise in the form of increased motivation for collecting local taxes and fees and an overall increase in the volume of revenues from local taxes and fees. Thus, there is a productive integration of the methodology of initiative budgeting and tax policy at the local level. It is addressed to economists, lawyers, managers, managers and specialists of federal public authorities, as well as teachers, graduate students and students of economic and law universities and faculties, students of the advanced training system.
