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Gerasimenko NV Legal problems of establishing and levying local taxes and fees: Diss. ... Cand. jurid. Sciences. - M .: Institute of Legislation and Comparative Law under the Government of the Russian Federation, 2002. - 215 p.



Chapter 1. The essence and function of local taxes and fees in the conditions of state regulation of the market economy

1.1. Theoretical basis of the establishment and collection of local taxes and fees

1.2. Classification of local taxes and fees

1.3. Principles of construction of system of local taxes and fees

Chapter 2. Legal means of ensuring the effectiveness of the establishment and collection of local taxes and fees

2.1. Implementation of the rights of local governments in the field of taxation

2.2. State control and supervision of the rule-making activities of the local self-government

2.3. Development of methodology of regional law in taxation

2.4. Improving sectoral legislation applicable to the tax relations



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