Pysmennyy V. Local Taxation in the Conditions of Democratic Transformations

An object is process of introduction and production of local taxes and duties; purpose is a ground of theoretical approaches and practical measures on perfection of local taxation; methods - scientific abstraction and analogy, historical, formal and dialectical logic, economic- mathematical; results - grounded conceptual approaches and practical measures are developed on perfection of organization of administration and mechanism of production of community charges and collections; novelty - the scientific going near prognostication of financial results of introduction of property tax of physical persons is grounded, the mechanism of payment of local taxes and duties is improved, principles of self-taxation of territorial communities people is improved, interpretation of essence of subsystem of local taxation and economic maintenance of concept “local taxes and duties” is got subsequent development; it is inculcated in activity of organs of state power and local self-government, in an educational process; a sphere is the tax system