THE ROLE OF THE TAX TO INCOMES OF PHYSICAL PERSONS IN DECREASE OF GRANTS TO BUDGETS OF MUNICIPALITIES

Abstract

In article is investigated practice of budgetary regulation of the tax to incomes of physical persons in foreign countries and in the Russian Federation. In article authors have given special attention to fiscal function of the tax, a problem interbudgetary from-carrying and to formation of independence of budgets of municipalities of Russia. Authors investigated practice of application of the tax to incomes of physical persons in Perm region: features of budgetary regulation, the leading part in formation of incomes of the territory, developed practice of a collecting of the tax in region. All-foreign studying of a role of the tax to incomes of physical persons, has allowed authors to prove a technique of budgetary regulation in the region, based on possibility of replacement of grants from alignment funds additional individual specifications of deductions in local budgets. Authors have calculated specifications deductions from the tax to incomes of the physical persons, allowing to solve a problem of grants to municipal budgets of budgetary system of the Perm region.