Voluntary participation of the population in expenses of municipality in the form of self-taxation

Questions of increase in revenues of the budget of municipality remain actual throughout the entire period of carrying out the budgetary reform. To local authorities the legislation assigned more than 30 types of powers, thus only the part is really financed, for bigger it is not enough means. Municipal budgets lack the significant own income allowing to guarantee really financing of specific questions of local value. It forces to use other sources, including means of self-taxation of citizens. Self-taxation of citizens in the conditions of a lack of budgetary funds can become the real mechanism of partial financing of the most significant questions of local value for the population, especially in territories of rural settlements. In work practice of self-taxation, historical and modern experience of its application is discussed. Process of transformation of self-taxation in the second half of the 1920th years is considered. Results of researches of legislative regulation of self-taxation and its submission to tasks of a tax policy of the Soviet state are given. The statistical data characterizing experience of active realization of self-taxation in a number of regions of Russia at the present stage are widely submitted. The aspect of voluntariness of payment of contributions to the solution of questions of local value at the present stage is considered. The special attention is paid to need of the accurate formulation of a question, which is submitted for a referendum at making decision on self-taxation, and development of an economic justification of voluntary collecting. The main problems of introduction, application and fund raising of self-taxation of citizens in municipalities in modern economic conditions, and risks, which local governments need to consider at making decision about expediency of introduction of self-taxation of citizens of the subordinated territory, are systematized and considered. Authors believe that the part of the specified problems corresponds to legislative regulation of self-taxation of citizens at the federal level and consider expedient addition of certain articles of the Federal law "About the general principles of the organization of local government" with the relevant provisions, which accurately would define the legal nature of means of self-taxation of citizens.