| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (31), 2009 | | | | ECONOMIC PROBLEMS OF REGIONS AND BRANCH COMPLEXES | | | Ufimtseva E. V.
аспирант Томского государственного архитектурно-строительного университета
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| | | The article offers an effective model for development of budget security on the municipal level. The author argues that it is necessary to shift from the current system “one tax – three budgets” to the system of “one tax – one budget,” so that 100% of each specific tax could be associated with the budget of one level. As the final result, taxes will not be divided into “equity taxes,” “fixed taxes” and “regulating taxes,” turning all into the first category | | Key words: budget, municipal units, level of budget system, economic growth, balanced character | |
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