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Municipal taxes: theory and practice


Research objective – research theoretical bases formations of system of the local government, definition of efficiency of activity of system of local government, economic bases of economic system of municipalities, increase of a role of local taxes and payments in effective action of local governments and provision of offers in this direction.

Research methodology – the system approach, the economic analysis.

Results of research – definition of the system effectiveness of local government, municipal (local) taxes and payments, granting of offers in this direction.

Research restrictions – more expanded research for revealing of problems of application of municipal (local) taxes and payments taking into account of studying of foreign experience are required.

The practical importance of research – possibility of more effective application of municipal (local) taxes and payments.

Originality and scientific novelty of research – considering specific features of municipal (local) taxes and payments, studying in this direction of foreign experience and innovation application.

Maharramov ramiz Bulut oglu *
Doctor of Philosophy on Economy

1.  Introduction

The definition of the form of the rational self-management system in location in the Republic of Azerbaijan in case of the transition to the democratic principles in modern case is one of the actual problems. The transit development of the country depends on the correct choise of the local self-management and self-formation forms and improvement of the financial base of the municipal system.

By trans to the local self-management system for a long time, the developed coun- tries have achieved great improvement in this field. The municipal is the important place on governmental structure. The solution of problems as communal-economic, sanitary, trade and communicative forwarded on local management organization be- cause of the depth information on the need of people.

The significant works on the formation of the municipal system have been carried out in Azerbaijan, so, the base of the organization – legal base of municipal formed, new management organization has created and enough independent thrift has gathered.

In accordance with the experiment, the existence of the solid economic base of the local self-management bring the improvement of the residential level of the people in the municipal areas by increasing the rationality of their activity. By the aim of the strengthening and increase of financial independence of the economic base of the market, form of the rational activity mechanisms according to the new innovative economic case considered one of the actual economic problems.

By implying the significance of the local management system in the way of the form of the statehood of Azerbaijan, there is need of convey of investigation on the form of the finance resources of municipal in this field.

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