Features of establishment of local taxes in the territory of municipal formations

Municipalities spend heavily on the socio-cultural sphere (education, culture, health care), on solving local issues, and on the implementation of state powers. All resources are spent from the local budget, the main source of replenishment of which is taxes and fees. The introduction of each local tax determines the share that it occupies in the income of the local budget. If the share of d and own income of local education in budget revenues is less, then local taxes have a great impact on the well-being of the municipality, which confirms the relevance of this topic. This article will consider the types of local taxes and the specifics of their establishment in various municipalities, as well as give a comparative description of local taxation on the example of municipalities of the Voronezh region.