Ekaterinburg budget: a retrospective, structural analysis. Ways to increase the revenue base of municipalities through local taxes and fees[Бюджет Екатеринбурга: Ретроспективный, Структурный Анализ. Пути Роста Доходной Базы Муниципальных Образований За Счет Местных Налогов И Сборов]

The system of local taxes and fees in Russian fiscal federalism has a long history and practice, evolving under changing socio-economic conditions in the task of ensuring the cost of municipal goods and services. This article is devoted to some theoretical and practical issues of the implementation of tax powers of local self-government bodies, assessment of the importance of this activity for the independence of the institute of local self-government and replenishment of the revenue base of local budgets. The methodological basis of the study consisted of hypotheses and rules of functional and spatial organization of local budgets. The information base of the article was rare fiscal documents on local taxes and fees of the city of Ekaterinburg, benchmarks of the district budget projects received by the author from official sources. As the conclusions of the research, the ways of optimal matching of income received by local budgets in the form of the own and split taxes in conditions of socio-economic uncertainty are identified. The budget of the city of Ekaterinburg in its historiography shows extensive experience in the implementation of municipal fiscal policy and financial autonomy, which makes it possible to actualize the issues raised in the key of reforming the tax system of Russia and providing local self-government with income.