employee
The issues of increasing the financial independence of the Republic of Dagestan have been pressing for many years for the region and the country as a whole, since the republic is financially supported mainly by replenishment from the federal budget in the form of interbudgetary transfers. However, it is important to look for reserves for strengthening the financial base of the region, in which a significant place should be given to its own regional taxes. In this regard, this scientific article examines the composition and structure of the republican budget of the Republic of Dagestan in order to determine the role of regional taxes in its formation. The regional property and transport taxes levied on the territory of the Republic of Dagestan were separately studied from the point of view of different quantitative parameters and the corresponding conclusions were drawn.
budget, tax revenues, budget revenues, taxes, regional taxes
1. Rossiyskaya Federaciya. Zakony. Byudzhetnyy kodeks Rossiyskoy Federacii: Federal'nyy zakon ot 31.07.1998 N 145-FZ. SPS «Konsul'tant Plyus». URL: http://www.consultant.ru/document/cons_doc_LAW_19702/(data obrascheniya: 21.10.2024).
2. Rossiyskaya Federaciya. Zakony. Nalogovyy kodeks Rossiyskoy Federacii: Federal'nyy zakon ot 31 iyulya 1998 goda № 146-FZ. URL: www.consultant.ru/document/cons_doc_LAW_19671/ (data obrascheniya 5.11.2024)
3. Respublika Dagestan. Zakony. O respublikanskom byudzhete RD na 2021 god i na planovyy period 2022 i 2023 godov: Zakon RD ot 28.12.2020 №103. – Oficial'nyy sayt Minfina RD
4. Federal'naya sluzhba gosudarstvennoy statistiki RF: oficial'nyy sayt. Moskva. – Obnovlyaetsya v techenie sutok. – URL: http:/ https://rosstat.gov.ru/ (data obrascheniya: 1.10.2024).
5. Federal'naya nalogovaya sluzhba RF: oficial'nyy sayt. – Moskva. – Obnovlyaetsya v techenie sutok. - URL: https://www.nalog.gov.ru (data obrascheniya: 9.10.2024)
