Бюджетный механизм выравнивания регионального развития
Budget Mechanism for Convergent Regional Development
Author(s): Tamara SorokinaSubject(s): Social Sciences
Published by: VšĮ Šiaulių universiteto leidykla
Keywords: Budget; regional development; taxation system.
Summary/Abstract: Centralized distribution of revenues limits the actions of local authority bodies and does not allow them to control financial streams. It should be noted that an independent budget is not state priority. An effective budget has the following aims: 1. To satisfy social needs of the population using state and regional budget resources. 2. To create equal competitive conditions applying taxation policy common for all regions in the state. Too broad powers of regional authority bodies in a local taxation policy create differences in regional taxation systems, unequal business conditions and may cause irrational movement of financial streams from funds. Freedom given to local authority bodies on this matter in some states may be explained by their specific historical development but cannot be considered as an advantage.
Journal: Socialiniai tyrimai
- Issue Year: 2005
- Issue No: 5
- Page Range: 151-156
- Page Count: 6
- Language: Russian