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Municipal taxes: theory and practice

2.  Theoretical bases of the main point and form of the local self-management

Nevertheless, the ancient of the creation term of the local self-management the perceive of the main point of the self-management in the modern period is one of the complex problems. The factors of the univocal and unit approach to the expla- nation of the “local self-management” have not been used in the field of the scientific field.

Taken of the constitution creative of the local self-management, form and imple- mentation of the society and state authority imply the form of relations amongst centrifugal management system and local management bodies with the centre. The problems gaining the local importance of the people of one territory defined under the conception of the local management in some investigation understood as one of the decision problem. The state recognizes the liberty of the local management inside its authority by issuing the guarantee, known this law and take responsibility of the creation of the necessary case. Forming the government in the government maxi- mally limits the participation of the state organization in the solution of the local life by taking liability of the management of municipal works of local management formed by people and it.

In 1985, the local management is explained as following of Europe Charter in this organization: “Regulation and management right of the major part of the state work on behalf of the local people and by taking the liability on it, on the legal frame of the local management bodies and real ability is understood” [3]. The local man- agement is defined by the “Constitution of Republic of Azerbaijan: independent so- lution of local problems is understood as ownership, use and disposal” [1]. The definition gives possibility to own the complete idea on the subject and object of the management at municipal level. The people and bodies selecting them take part as the subject of the management, and local important problems as the object of the territorial unit. Recognition of the municipal property by the State, strengthening the finance independence of the municipal system and greatly effect the rationality of the activity of the local management.

It is mentioned in Law of the Republic of Azerbaijan on “The status of municipal” “The local management is such kind of non-goverinmental system of the activity of the citizens, that the system mows to implement the problems on local importance independently and freely” [4]. Therefore, such kind of results arisen here, that the creation of the local management is not the main aim in itself and is the source of the improvement welfare of people forming the local area.

The process of the transit of the government from the centre to places called de- centralization in the Law literature and this is considered the necessary attributes of the municipal democracy [9].

The ground of the form of the local management by self-management principles initially conveyed by french-educationist and social political leader in 1790. Ture formed two main problems on the self-management community in the reform pro- ject in the local management field in France: 1) the idea of the special community resembling to the municipal management by their nature; and 2) the conception of the state works transited for the solution at the local level [9]. After, these conceptions stimulated the development of the different theories on the self-management.

The dual nature of the local management gives possibility of the investigation in municipal organization, at the same time in different factors of these systems, being the characteristic of the main point of it.

It is noted that, the self-management appeared in the management process as so- cial and historical organization. To tell the truth, municipal and village management of Turkey, at the same time “urban district” and “rural district” of England is the sample to the local management. On the base of such classic local self-management exists the personality of the necessity of one human, related live of one human together and in close relation, leaders elected by them and repayment wished to be paid by bodies. The peculiarity gaining the attention of this management is their foundation in one geographical territory.

The analysis of the apply practice of the local self-management in different coun- tries of the world denote that, the self-management system activated more rationally in the case of the market. The analyze of the historical development of the local so- viet created by the soviet time clearly displays it. Finance of the socio-economical, ecological, cultural and other programs of the local soviet lowers the idea of the self- management financed by the state. The local management organization remained out of the dependence of the state, denied the economic independent principles of the local authority being the solidity of the legislative imperious system of the state. Rights, as implemention of the large-scale economic functions, creation of compa- nies, manage of the property according to it interests, put disposal to taxes and re- payment have not been issued to them.

Therefore, transition to the new economic relations in Azerbaijan has to turn its socio-economic development by stimulating the development of the self-management.

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