RUSSIAN AND OECD LOCAL TAXATION

Own tax revenue sources for the local budgets are one of the most important conditions for developing of the local self-governing. The issue on the local taxes' structure is debatable. It is solved in different way in developed and developing countries, in federal and unitary states. Conducted by authors analysis of tax revenues sources for local budgets in federal states of the Organization for Economic Cooperation and Development (OECD) proves that their structure mostly corresponds with the basic local taxation theoretic notions. Russian reforms in taxation in terms of municipal revenue formation are based primarily on the experience of the OECD countries. However, as the great part of Russian population has low income it prevents to use the developed countries local taxation experience in a larger scale.