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In the case the RF subject takes decision to transfer tax revenues generated by this tax (the income tax on individuals) to local budgets in accordance with uniform rates, this transfer should be carried out in accordance with general rules of transfer of tax revenues due to regional budgets (i.e. on the long term basis). In the case there is taken the decision to transfer tax revenues generated by this tax to local budgets in accordance with addi tional rates (i.e. regulated in the course of the annual budgetary process and set forth in the course of approval of the law on the budget), the RF subject should comply with the requirement about calculation of these revenues in the framework of distribution of grants from the regional fund of financial support of settlements and respective portion of grants from the regional fund of financial support of municipal districts (town okrugs) (p. 2, article 58 of the RF Budget Code). In this case, additional rates of assignment of the income tax on individuals are defined as substitution for the grants provided from the regional fund of financial support of settlements and the regional fund of financial support of municipal dis tricts (town okrugs) (articles 137 and 138 of the RF Budget Code). At the same time, not withstanding the choice of the procedures governing the transfer of this type of revenues the RF subject should transfer to local budgets at least 10 per cent of the tax revenues of its consolidated budget generated by the said tax in addition to the minimal rates of as signment of the revenues from this tax (item 3, article 58 of the RF Budget Code).

The powers of state authorities of RF subjects with respect to the setting of additional rates of assignment of the income tax on individuals with the budgets of settlements may be delegated by the law of the RF subject to the representative authorities of municipal dis tricts (p. 2, item 2 of article 58 of the RF Budget Code). In this case (if the additional rates of assignment of the income tax on individuals substitute grants provided from the regional In accordance with item 1, article 58 of the RF Budget Code, the shares of federal and regional taxes and fees due to re gional budgets, which should be transferred to the budgets of town okrugs, are determined as the sum of the rates set forth for settlements and municipal districts of the respective RF subject.

See p. 4, item 2, article 56, p. 2, item 2, article 61, p. 2, item 2, article 61.1, p. 2, item 2, article 61.2 of the RF Budget Code (version in accordance with law No. 120 FZ).

Section 2.

Monetary and budgetary spheres fund of financial support of settlements), according to item 6 of article 137 of the RF Budget Code the said rates should be approved by the budget of the municipal district.

As concerns the regulation of non tax revenues, the new version of item 1 of article 51 of the RF Budget Code sets forth the extended list of non tax revenues of the federal budget (with the exception of the revenues derived from utilization of property in state ownership, revenues from paid services provided by budgetary institutions, and a part of profits of unitary enterprises established by the Russian Federation), which includes:

license fees for production and turnover of ethyl alcohol, alcohol and alcohol contain ing products at the 100 per cent rate;

other license fees at the 100 per cent rate;

customs duties and customs charges at the 100 per cent rate;

fees for utilization of the forestry fund as concerns the minimal rates of payment for not felled lumber at the 100 per cent rate;

payments for the re registration of forest lands as non forest lands and re registration of forest lands as lands of other categories at the 100 per cent rate;

payments for the use of water biological resources in accordance with intergovern mental agreements at the 100 per cent rate;

fees for negative impact on the environment at the 20 per cent rate;

consular fees at the 100 per cent rate;

patent fees at the 100 per cent rate;

payments for information about registered rights for real estate and transactions in volving such real estate at the 100 per cent rate.

In accordance with the new version of article 57 of the RF Budget Code, non tax revenues of RF subjects (with the exception of those already envisaged in articles 4143, 46, and 57 of the RF Budget Code) should be also formed at the expense of:

fees for negative impact on the environment at the 40 per cent rate;

fees for utilization of the forestry fund as concerns the excess of the minimum rates of payment for not felled lumber at the 100 per cent rate23.

In accordance with the new version of article 62 of the RF Budget Code, the fees re lated to negative impacts on the environment are due to the budgets of municipal districts and town okrugs at the rate of 40 per cent. Until the completion of singling out of state owned lands, the revenues generated from sales and leasing of state owned land plots suitable for residential housing construction and located within the limits of settlements and town okrugs are due to the budgets of such settlements and town okrugs at the rate of 100 per cent. Until the completion of singling out of state owned lands, the revenues gen erated from sales and leasing of state owned land plots suitable for residential housing construction and located on inter settlement lands are due to the budgets of municipal districts at the rate of 100 per cent.

As concerns the regulation of budgetary revenues, federal law No. 120 FZ entered into force on January 1, 2005, with the exception of certain provisions. In particular, the changes in the rates of assignment of federal tax revenues to local budgets shall come into force on January 1, 2006 (in 2005 the rates of assignment of the tax to local budgets will be set forth by the laws on budgets of RF subjects).

It appears that the new assignment of the sources of revenues to the budgets of dif ferent levels envisaged in federal laws No. 95 FZ and No. 131 FZ, which was more pre cisely set in Federal law No. 120 FZ, to a significantly greater degree ensures fiscal inde 80 per cent of the payments for negative influence on the environment should be transferred to the budgets of federal level cities Moscow and St. Petersburg.

RUSSIAN ECONOMY in trends and outlooks pendence of subnational authorities. In contradistinction to the previously existing prac tices of annual fixation of the rates of assignment of the revenues from regulatory taxes assigned to regional (local) budgets, fixation of the rates of assignment on the long term basis and the cessation of the practices of setting of the rates of assignment of revenues of local budgets generated by regional taxes by federal laws permit subnational budgets to be sufficiently independent of the decisions taken by superior authorities and increase the predictability of the conditions, under which there function regional and local authorities.

At the same time, these laws contain a number of flaws.

Thus, both the Budget and Tax Codes fail to settle the issue concerning self taxation of the citizens, although in accordance with law No. 131 FZ these funds are a source of revenues of local budgets (item 1, article 55).

In accordance with article 56 of law No. 131 FZ, the revenues generated by self taxa tion of citizens are defined as nonrecurring payments made by citizens for the settlement of concrete problems of local importance. The issues of the jurisdiction over and utilization of such payments should be settled at local referendums or meetings of citizens. The amount of payments is set in absolute terms for each resident of the municipal entity. First, this definition of self taxation permits to review it as payments of the tax nature (because of their mandatory character), and, second, the revenues generated by such payments should be of targeted nature (since these funds should be used for the settlement of local problems). However, this source of revenues of local budgets is not properly fixed both in the Tax and Budget Codes.

In accordance with the Budget Code, these funds could be defined only as free and irrevocable transfers of individuals within the composition of own revenues of local budg ets; however, the Budget Code fails to regulate the necessity of targeted use of these funds. In principle, the legislation envisages such a form of matching revenues and expen ditures as targeted budgetary funds. However, the new version of the RF Budget Code also fails to unambiguously stipulate if such funds can be created in the framework of regional and local budgets24.

In accordance with the new version of article 12 of the RF Tax Code, all federal, re gional, and local taxes and charges are set only by the RF Tax Code (item 6). Taking into account the fact that the revenues generated by self taxation of citizens have all indications of tax payments, there arises the question about the lawfulness of introduction of such payments by decisions taken at local referendums or meetings of citizens as it is stipulated in law No. 131 FZ. At the same time, in the case the revenues generated by self taxation of citizens are of voluntary (non mandatory) nature for all residents of the administrative terri torial entity, there arises the question about the efficiency of such source of financing of expenditure obligations of subnational budgets25. Therefore, there may be drawn the fol lowing conclusion: either the procedure governing the collection of payments in the framework of self taxation of citizens should be regulated in the legislation in more detail, or this provision of law No. 131 FZ will not work.

Article 17 of the RF Budget Code stipulates that targeted budget funds are created in accordance with the RF legislation at the expense of targeted revenues or targeted deductions from concrete types of proceeds and other revenues and should be utilized in accordance with a separate estimate. At the same time, the RF Budget Code contains article 54, which covers revenues of the federal targeted budget funds, while there are no similar articles concerning the revenues of targeted funds of RF subjects and municipal entities.

The literature dedicated to the economy of public sector often addresses the well known so called free rider problem, which prevents the financing of provision of public goods (it should be noted that it is the major function of regional and local authorities) at the expense of voluntary payments.

Section 2.

Monetary and budgetary spheres Table Distribution of tax revenues among the levels of the RF budgetary system in accordance with law No. 120 FZ Share (in %) due to Budgets Budgets Budgets Budgets Tax Federal of mu of RF of set of town budget nicipal subjects tlements okrugs districts I. Federal taxes and fees Tax on profits of organizations at the rates set for the fed eral budget Tax on profits of organizations at the rates set for the budgets of RF subjects Tax on profits of organizations (as concerns the profits of foreign organizations not operating in the Russian Federa tion via their permanent representations and as concerns the profits received in the form of dividends and interest on state and municipal securities) Income tax on individuals 70 20 10 Added value tax Excises on ethyl alcohol produced from food raw materials 50 and alcohol containing products Excises on ethyl alcohol produced from any type of raw materials with the exception of food raw materials Excises on alcohol products Excises on beer Excises on tobacco products Excises on motor gasoline, diesel fuel, motor oils for diesel 40 and carburetor (injector) motors Excises on cars and motorcycles Excises on excisable goods (products) imported to the RF territory Mineral extraction tax as concerns hydrocarbon mineral resources (flammable natural gas) Mineral extraction tax as concerns hydrocarbon mineral 95 resources (with the exception of flammable natural gas) Mineral extraction tax (with the exception of hydrocarbon 40 mineral resources and widespread mineral resources) Mineral extraction tax as concerns widespread mineral resources Mineral extraction tax as concerns the extraction of mineral resources on the continental shelf of the Russian Federa tion, within the exclusive economic zone of the Russian Federation, outside of the territory of the Russian Federa tion Water tax Gift and inheritance tax Fees for the use of water biological resources (excluding 70 internal water objects) Fees for the use of water biological resources (as concerns internal water objects) Fees for the use of fauna resources Single social tax Government duties with the exception of those due to the budgets of RF subjects and local budgets Government duties due to the budgets of RF subjects in accordance with article 56 of the RF Budget Code (version of law No. 120 FZ) Government duties due to the budgets of municipal districts and town okrugs in accordance with articles 61.1 and 61.2 100 of the RF Budget Code (version of law No. 120 FZ) II. Regional taxes* Tax on gambling Transport tax Tax on property of organizations RUSSIAN ECONOMY in trends and outlooks Share (in %) due to Budgets Budgets Budgets Budgets Tax Federal of mu of RF of set of town budget nicipal subjects tlements okrugs districts III. Local taxes Tax on property of individuals 100 Tax on property of individuals collected in inter settlement territories Land tax 100 Land tax collected in inter settlement territories IV. Taxes envisaged in the framework of special tax treatments Single tax collected in relation to the application of the sim plified taxation system ** Single tax on imputed income for certain types of activities *** 90 0 Single agricultural tax **** 30 30 30 Tax on profit of organizations collected in the framework of production sharing agreements concluded prior to the en actment of federal law No.

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