The institution of self-taxation of citizens in Russia: the concept and prospects of development

Abstract

Background. The relevance of the study is determined by the need to improve the legal regulation of the self-taxation institution in the context of the ongoing reduction in revenue sources of local budgets. The purpose of the study is to analyze the current state of the legal regulation of self-taxation, the practice of its application and the prospects for selftaxation in the Russian Federation, to identify some legal and organizational problems in the implementation of this institution and to suggest possible ways to solve them. Materials and methods. The implementation of the research tasks was achieved on the basis of the analysis of the articles of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, which regulate the self-taxation of citizens. To achieve the tasks set, the general scientific method of analysis was used, as well as private scientific methods – the formal legal, comparative legal method of legal statistics. Results. The author identified legal gaps and conflicts, made proposals for improving Russian legislation in the studied area. The main provisions used in the work contain a system-functional approach to the activities of the institution of self-taxation. The results obtained can be used in the law-making activities of all levels of Russian public authorities in solving the problem of improving the budgetary security of municipalities. Conclusions. We need an integrated approach to overcome the problems identified in this study. It is necessary to minimize the cost of holding a referendum on self-taxation and reduce the time it takes to hold it, as well as explanatory work by local governments and the legally literate population on local issues, including self-taxation of residents. And, of course, it is necessary at the legislative level to specify the concept of “one-time payment in the order of self-taxation”.

Keywords

• local government
• one-time payments
• self-taxation