Formation of a profitable part of local budgets in the context of decentralization

There are analyzed the features of formation of a profitable part of local budgets in the context of decentralization. The role of taxes in the formation of a profitable part of local budgets is determined. Both the structure of tax revenues in the context of changes in the budget and the tax legislation in the context of fiscal decentralization are studied. Problems of formation of incomes of local budgets in the conditions of decentralization are considered and the basic ways of optimization are argumented.