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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2013. № 12. P. 158-160.
SCIENTIFIC AREA:    Economic Sciences
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ROLE OF TAXES REVENUE FUNCTION AT REGIONAL LEVEL (BY EXAMPLE OF IRKUTSK DISTRICT)
Sorokina Anna Ivanovna
Angarsk State Technical Academy
Abstract. The article reveals the role of taxes revenue function, which is the basis for budget formation of all levels. Meaning of this function is supported with the analysis of regional budget gainful part by the example of Irkutsk district. The author pays special attention to the reasons of changing the volumes of taxes taking according to regional specificity.
Key words and phrases: налог, фискальная функция налогов, региональный бюджет, доходы бюджета, налоговые поступления, tax, revenue function of taxes, regional budget, budget earnings, taxes taking
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References:
  1. Byudzhet Irkutskoi oblasti [Elektronnyi resurs]. URL: http://irk.gov.ru/activity/sessions/workresults/ obzorses/budget_2011.php (data obrashcheniya: 07.11.2013).
  2. Byudzhetnyi kodeks Rossiiskoi Federatsii № 145-FZ ot 31.07.1998 // Sobranie zakonodatel'stva Rossiiskoi Federatsii. 1998. № 31. St. 3823.
  3. Irkutskaya oblast' [Elektronnyi resurs]. URL: http://ru.wikipedia.org/wiki/Irkutskaya_oblast' (data obrashcheniya: 07.11.2013).
  4. O vnesenii izmenenii v Zakon Irkutskoi oblasti "O mezhbyudzhetnykh transfertakh i normativakh otchislenii dokhodov v mestnye byudzhety" [Elektronnyi resurs]: Zakon Irkutskoi oblasti ot 16.07.2010 № 72-OZ. URL: http://www.regionz.ru/index.php?ds=918899 (data obrashcheniya: 07.11.2013).
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