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Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience

Publication date: 30.09.2021

Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 1 - 18

https://doi.org/10.4467/22996834FLR.21.017.14437

Authors

,
Dmitriy Kopin
Department of Constitutional Law, Russian State University of Justice (RSUJ)
https://orcid.org/0000-0001-6376-1227 Orcid
All publications →
,
Anna Kopina
Department of Financial, Tax and Budget Legislation of the Institute of Legislation and Comparative Law under the Government of the Russian Federation, Russia
https://orcid.org/0000-0002-4684-5338 Orcid
All publications →
Ulrica Muffatto
University Ca’ Foscari of Venice
https://orcid.org/0000-0002-6638-2801 Orcid
All publications →

Titles

Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience

Abstract

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.

References

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Information

Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 1 - 18

Article type: Original article

Authors

https://orcid.org/0000-0001-6376-1227

Dmitriy Kopin
Department of Constitutional Law, Russian State University of Justice (RSUJ)
https://orcid.org/0000-0001-6376-1227 Orcid
All publications →

Department of Constitutional Law, Russian State University of Justice (RSUJ)

https://orcid.org/0000-0002-4684-5338

Anna Kopina
Department of Financial, Tax and Budget Legislation of the Institute of Legislation and Comparative Law under the Government of the Russian Federation, Russia
https://orcid.org/0000-0002-4684-5338 Orcid
All publications →

Department of Financial, Tax and Budget Legislation of the Institute of Legislation and Comparative Law under the Government of the Russian Federation, Russia

https://orcid.org/0000-0002-6638-2801

Ulrica Muffatto
University Ca’ Foscari of Venice
https://orcid.org/0000-0002-6638-2801 Orcid
All publications →

University Ca’ Foscari of Venice

Published at: 30.09.2021

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Dmitriy Kopin (Author) - 33%
Anna Kopina (Author) - 33%
Ulrica Muffatto (Author) - 34%

Classification number:

JEL Classification System:

State and Local Taxation, Subsidies, and Revenue (H71)
State and Local Budget and Expenditures (H72)
Intergovernmental Relations | Federalism | Secession (H77)

Article corrections:

-

Publication languages:

English