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ÎÃËÀÂËÅÍÈÅ
ÒÅÌÀ 1. ÂÎÇÍÈÊÍÎÂÅÍÈÅ È ÐÀÇÂÈÒÈÅ
ÐÅÃÈÎÍÀËÜÍÎÃÎ ÍÀËÎÃÎÎÁËÎÆÅÍÈß Â ÐÎÑÑÈÈ ........................... 3
1.1. Ðàçâèòèå ïðàâîâîãî ðåãóëèðîâàíèÿ
ðåãèîíàëüíîãî íàëîãîîáëîæåíèÿ â Ðîññèè ................................................................. 3
1.2. Êðèòåðèè çàêîííîãî óñòàíîâëåíèÿ ðåãèîíàëüíûõ íàëîãîâ ............... 6
1.3. Ïðèìåíåíèå íîðì íàëîãîâîãî êîäåêñà ÐÔ
îá óñòàíîâëåíèè ðåãèîíàëüíûõ íàëîãîâ ..................................................................... 15
ÒÅÌÀ 2. ÎÁÙÀß ÕÀÐÀÊÒÅÐÈÑÒÈÊÀ
ÐÅÃÈÎÍÀËÜÍÛÕ ÍÀËÎÃÎÂ ............................................................................................ 19
2.1. Íàëîã íà èìóùåñòâî îðãàíèçàöèé ............................................................................ 19
2.2. Íàëîã íà èãîðíûé áèçíåñ ................................................................................................. 25
2.3. Òðàíñïîðòíûé íàëîã ............................................................................................................. 28
ÒÅÌÀ 3. ÒÅÎÐÅÒÈ×ÅÑÊÈÅ ÀÑÏÅÊÒÛ
ÌÅÑÒÍÎÃÎ ÍÀËÎÃÎÎÁËÎÆÅÍÈß ............................................................................33
3.1. Ýêîíîìè÷åñêîå ñîäåðæàíèå ìåñòíûõ íàëîãîâ
è èõ ðîëü â ðàçâèòèè ìåñòíîãî õîçÿéñòâà ................................................................ 33
3.2. Îöåíêà ôèñêàëüíîé ðîëè ìåñòíûõ íàëîãîâ
â äîõîäàõ áþäæåòîâ ìóíèöèïàëüíûõ îáðàçîâàíèé ......................................... 42
ÒÅÌÀ 4. ÀÍÀËÈÇ ÄÅÉÑÒÂÓÞÙÅÉ ÏÐÀÊÒÈÊÈ
ÈÑ×ÈÑËÅÍÈß È ÂÇÈÌÀÍÈß ÌÅÑÒÍÛÕ ÍÀËÎÃΠ...........................51
4.1. Ïîðÿäîê èñ÷èñëåíèÿ è óïëàòû çåìåëüíîãî íàëîãà ................................. 51
4.2. Ïîðÿäîê èñ÷èñëåíèÿ è óïëàòû íàëîãà íà èìóùåñòâî
ôèçè÷åñêèõ ëèö ................................................................................................................................56
4.3. Ïîðÿäîê èñ÷èñëåíèÿ è óïëàòû ÅÍÂÄ ................................................................ 63
Ñïèñîê èñïîëüçîâàííûõ èñòî÷íèêîâ .......................................................................... 73
