Taxes of citizens in initiative budgeting. Monograph

The monograph is devoted to the analysis and assessment of the productivity of the methodology of initiative budgeting in relation to the field of taxation. Methods of involving citizens in public administration and budget decisions that are formed in Russian and foreign studies have been disclosed. It is shown that one of the promising practices of initiative budgeting may be the participation of citizens in decisions on the direction of some expenses of local budgets for co -financing of initiative budgeting projects. It was revealed that there are additional positive effects in the form of increasing the motivation of the collectibility of local taxes and fees and the total growth of the volume of income from local taxes and fees. Thus, productive integration of the methodology of initiative budgeting and tax policy at the local level arises.
addressed to economists, lawyers, managers, managers and specialists of federal state authorities, as well as teachers, graduate students and students of economic and legal universities and faculties, and students of the advanced training system