Kuznyetsova G. Methodological foundation of the taxation regulation to the city budget

A subject of research is the tax system and town budgets, particularly in Donetsk. An objective of research is analysis of the national tax policy in force and working out the proposals as to improving the control mechanism for the local revenues. Research methods and instrumentation are general scientific methods of the logic generalization, system and economic analysis, comparison and grouping. All calculations included in the analytical and recommended parts are made with computer using. Theoretical and practical results are the methodological principles of the control mechanism improvement for the local revenues worked out taking into consideration special features of the modern tax system as well as concrete proposals on increase in local tax revenues, improvement of control, economic and legislative activities connected with the local tax and dues collection. Scientific novelty is recommendations on forming the debit side of the local budget worked out with taking into consideration var ious dues peculiarities; legislative improvements in the field of local tax and dues charges; improvement in control and economic activities of the tax bodies; improving the calculation mechanism of expected local revenues. A subject and degree of application: the main results are applied in the National tax inspection board in Makeevka town, Makeevka town finance administration, planning and budgetary Commission under the Soviet of People' Deputies. An economic application effect is 2000 thousands of hrivnas a year. A field of application is the National tax inspection board, town executive bodies, higher schools.