PERSPECTIVES OF TAX POLICY APPLICATION IN THE RUSSIAN ZEMSTVO SELF-GOVERNMENT SYSTEM IN THE SECOND HALF OF THE XIX – EARLY XX CENTURIES IN SOLVING CONTEMPORARY PROBLEMS OF LOCAL SELF-GOVERNMENT BODIES

Abstract

The article is devoted to evaluation of the possibility of implementing experience of the functioning of the zemstvo self-government system at the present stage of development of the Russian society. It reflects the political and historical experience of transforming of the zemstvo self-government system and its tax mechanism. The successive elements of the tax system of zemstvo self-government are identified, the key principles of functioning of the self-government bodies are analytically identified and substantiated. Their implementation in modern practice will ensure the high-quality functioning of local self-government bodies.

Keywords

• the Russian zemstvo self-government
• self-government
• taxation
• self-financing
• professional staff