Maksurov Aleksei A.

This article is a comprehensive research on burning issues of municipal, tax and budget law. The paper considers problems of individual property taxation being currently the most important funding source of local and regional budgets. Major topical issues of levying individual property, land and transport taxes are revealed. Presently, property taxation is the major source of local budgets and crucial (in the part of transport tax) for the budgets of the RF constituent entities, which, in general, refers to both individual property taxation history in Russia and taxation in other countries. Based on the research results, conclusion was made about the current absence of the balanced taxation system in Russia and lack of sources of budget funding "within the responsibility" of local and regional governments, considering inter alia the "double" structure of local government - at the level of municipal and urban (rural) settlement (district). The given circumstances, on the one hand, meet the requirements of power consolidation in the frames of existing "top-down operation" of executive power and on the other hand, reduce the local and regional government independence level in solving not only delegated, but also their local issues. They increase financial dependence of local government on regional authorities and that of regions on the federal center. Such insufficiency of tax basis is historically rooted, but cannot be justified in modern macroeconomic conditions, as it reduces both economic mobility of local and regional governments, and the acuity of municipal and regional response to the needs of the local population under their responsibility.

The article deals with the problems of fixing coordination norms in the constitution of one of the countries of Europe. The material is of interest as a positive foreign experience and the possibility of its use in Russia.

Purpose: Study aims to analyze the use of public and municipal administration of Guernsey and Jersey of the coordinating standards and regulatory mechanisms. Methodology and methods: uses the methods of system analysis and formal logic, historical and legal approach and the method of comparative law. Results and applications: the article discussed the possibility of using the coordination mechanisms in the public and municipal management. Scientific novelty: the first application of the coordination approach to the consideration of legal phenomena, through which you can explore the legal phenomenon from a new angle. This makes it possible to increase the efficiency of the legal action. Generally coordinating legal norms are not the subject of a separate study. A study conducted by the author for the first time on the example of legislation of such European countries as Guernsey and Jersey, using a wide range of legal materials.