Доходный потенциал местных бюджетов: особенности и проблемы формирования в современных условиях

Аннотация

The article considers the role and importance, the place of the revenue potential of local budgets in the general system of financial support for municipalities, the essence of the revenue potential of local budgets in a wide and narrow sense is disclosed and also the mechanism of formation and use of the revenue potential of local budgets and its elements, the quantitative and qualitative expression of this concept on the example of its integral element – “the tax potential of the local budget” is discussed. Keywords: municipalities, local budget, potential, revenue potential of local budgets, revenue structure of the local budget, tax potential of local budgets.