exchange rate of local taxes and fees 2006

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Uploaded: 12.04.2010
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Contents

Введение……………………………………………………………………..…..4

1. Theoretical Foundations of Local Taxation ............... ... ... .... 8
1.1 The economic essence of taxes .... ............................................. 8
1.2 Classification of taxes in Russia ................................................ .. ... .14
1.3 Local Taxation abroad ........................... .. ............ .17

2. Characteristics of local taxes ............................................. .20
2.1 Local Taxation: Past and Present ............ ................ 20
2.2 Land tax .................................................................. .... 24
2.3 Tax on property of individuals ........................ .. ............ .. ... .29

3. Improvement of the system of local taxation ................ 34
3.1 Problems and shortcomings of local taxation .................. .... 34
3.2 The main ways of improving the system of local налогообложения………………………………………….………….……………..41

Заключение…………………………………………………………………....46

List of sources used .................................... .. ... ..49



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