Anna Kopina

The delimitation of tax administrating powers between the state and its parts (subjects, lands, etc.) has an important role in the foundation of the tax system of any state, regardless of whether it is unitary or federal. Digital economy is, above all, the emergence of new forms of management, which require a different procedure for the defi nition of the subjects and the objects of taxation, as well as the procedure for linking the relevant objects to the territories of the sources. The challenges of digital economy are being actively discussed in relation to crossborder operations and transnational companies on an international level, such interest has become particularly relevant aft er the development of the OECD BEPS plan. Nonetheless, digital economy also represents a challenge for domestic relations regarding tax management. In this article, taking as an example the Russian Federation, we will illustrate emerging problems in this area and describe the attempts at solving them.

It is generally recognized that local self-government is the most effective way to meet the basic socio-economic needs of the population. It is local self-government that takes on those public law functions that, by their very nature, cannot be realized by the forces of the state.
The existing mechanisms of interaction between the state and local self-government are built on the basis of the principle of subsidiarity, aimed at supporting local budgets by the state, but they cannot always ensure sufficient and timely replenishment of local budgets.
So, for example, we are left to conclude that local government is unable to influence such parameters as the collection and distribution of taxes. Although tax revenues are partially distributed in favor of local government, municipalities are often forced to look for sources of additional funding, which can be carried out at the expense of the population.
The article aims to analyze the existing mechanisms for mobilizing funds from the population by municipalities in the world in general and in Russia in particular.