Ageeva N.A., Savchenko I.A., Sergeeva A.L. Management of tax revenues of an urban settlement: how to overcome inequality, The Review of Economy, the Law and Sociology. The reviewed Federal scientific and practical and analytical magazine. 2025, no 3, pp. 8-14. DOI: 10.24412 ...

Текст статьи на сайте журнала URL: https://www.vestnykeps.ru/0325/1.pdf (дата обращения 13.11.2025)

Abstract

The main research problem posed in the article is the possibility of overcoming qualitative inequality, which we objectively observe in the management of tax revenues of small and large territorial entities. The purpose of the article was to identify opportunities for improving tax management in urban settlements (using the example of Nizhneudinsk, Irkutsk region). In the course of solving research problems, the peculiarities of the influence of various factors on the formation of the tax component of an urban settlement have been studied, and the problems of providing the revenue side of local budgets with tax revenues have been identified. Local budgets are a fund of funds that perform important economic and social functions in the sphere of life support for people living in a particular locality. The authors show that the forms of budget replenishment are the same for all territorial entities, but this uniformity is ambiguous. Only a small part of the tax revenues of urban settlements remain in local budgets, while conditional equality is achieved through federal and regional transfers. In this context, the combination of independence and integrity of local authorities in determining the tax base is assessed as the optimal prospect for increasing tax revenues at the municipal level and strengthening their impact on the local economy. Measures are proposed to possibly increase the tax revenues of local budgets and overcome inequality in the management of tax revenues of small and large territorial entities.

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