Ways Of Local Budgets Filling: Income Assessment

In the article the possibilities of filling of local budgets by income assessment are investigated. Specific principles of local taxation are offered: principle of mutual equivalence, territorial origin, equal tax loading on the different categories of taxpayers, minimum influence on cyclic oscillation of economy, accordance the rates of growth of receipts of government taxes, accordance the necessities of population and legal entities in territory and principle of independence. It is well-proven that, as local, to use an income tax beside the purpose. Tax on the profits of physical persons is possible to use only as tax rises to the state tax, or to get part of its breaking up with insignificant tax plenary powers. At taxation of legal entities it is necessary to use additional taxes, what would compensate local benefits which get enterprises. Among such direct taxes, for example, there can be a tax on profits, on the increase of cost.