The work carried out by rural executive committees on the formation and execution of primary level budgets, attracting additional resources to the budget, as well as the receipt of property taxes into rural budgets are important criteria for the stable development of villages. This topic was the main issue at the meeting of the presidium of the district council of deputies. Irina Frolova, Deputy Head of the Finance Department of the District Executive Committee, thoroughly covered this issue in her report.

The low pace of revenue collection is explained by a significant lag from the planned level for the current year in the main revenue source – income tax, which accounts for 64.6 percent of the budgets of rural councils. The tax revenue has reached only 68.5 percent of the annual plan, which is due to the lagging pace of wage growth.

One of the reserves for fulfilling the revenue plans of rural council budgets is the accurate and timely collection of land tax and property tax. As of October 1st of the current year, 35.1 percent of the total accrued property tax has been collected, and 36.9 percent of the land tax has been collected, with the final tax payment deadline being November 15th. The lowest tax collection rates are in the Staysky and Volosavitsky rural councils: 20 and 29 percent, respectively. It should be noted that these taxes were planned in the budgets of rural councils without considering increased coefficients, which allows for attracting 123.2 thousand rubles to the budget from a planned amount of 81.1 thousand rubles.

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Agritourism is an additional source of budget revenue. There are 22 such facilities registered in the district, with 0.2 thousand rubles received, and a similar amount is expected by the end of the year.

Rural council budgets also receive revenue from the placement of outdoor advertising. Such receipts amounted to 0.9 thousand rubles in four rural councils. Almost all payment amounts were accrued for facilities identified by employees of the district executive committee and the finance department.

Significant revenues are attracted to the budget by those rural executive committees that conduct work on the sale of land plots. Over nine months, 22 plots were sold at auctions with a final cost of 52.7 thousand rubles. Active work in this direction is carried out by the Staysky rural executive committee, where three plots were sold (final cost — 10.5 thousand rubles, coefficient — 4.2), Kamensky (17 plots sold, cost 28.3 thousand rubles, coefficient — 1.05), and Bobrovsky rural executive committees, where two plots were sold for 13.9 thousand rubles, coefficient — 3.5. Other rural executive committees do not carry out such work. It should be noted that the mentioned rural executive committees ensured the fulfillment of the task set by the regional executive committee for 2017 on revenue from auctions.

The rural executive committees that held auctions for the sale of land plots also compensated for the expenses of their formation, including from previous years. Revenues amounted to 25 thousand, and this year 18.7 thousand rubles were directed to these purposes.

The inflow of significant funds to the accounts of these rural executive committees allowed for earning additional funds from placing money on deposit accounts, although the reduction in interest rates this year has more than tripled the decrease in these revenues compared to the corresponding period last year (1.8 thousand rubles and 6.1 thousand rubles, respectively).

State duties (7.1 thousand rubles) were received into the budgets at the level of last year, as well as revenues from the compensation of utility services for premises leased out, in the amount of 6.6 thousand rubles.

One of the important sources of rural council budgets is the inflow of self-taxation funds. Over nine months of last year, 6.4 thousand rubles were received. This year, 8.4 thousand rubles were received, but 5.9 thousand rubles came from the Kamensky rural council, which directed almost this entire amount to pay for land plot passports. Other rural executive committees do not spend these funds and, with the onset of winter, will not be able to spend them, although they have a specific purpose.

At the end of her speech, Iryna Georgievna noted that the revenue part of the budgets of the village councils is planned to be fulfilled by eight village councils. Non-fulfillment of the revenue part of the budget is currently predicted only for Horskoye village council, where insignificant receipts from land tax and property tax do not cover the shortfall in income tax, which is expected. However, increasing expenses for utility services and wage growth may lead to problems in fulfilling the expenditure part of the budget not only for Horskoye village council but also for Valasavitskoye, Slabadskoye, and Domzharitskoye. Therefore, all village executive committees need to prioritize budget expenditure financing. In addition, a more detailed approach to expenditure payments is necessary: cases of overstatement are often identified, especially concerning utility payments. It is necessary to analyze the amounts presented for payment, compare the presented payments with previous periods, and control tariffs.

Everyone learned about property tax revenues to rural budgets in 2017 from the speech of Maya Barodich, Head of the Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for Lepel District. As Maya Anatolyevna noted, 16,195 taxpayers participate in the formation of the district budget in 2017, of which 14,969 are individuals, or 92.4 percent of the registered number.

Taxpayers of the district paid 17,660,872.2 rubles to the budget, of which 15,931,321.7 rubles were received by the local budget of Lepel District.

Individuals account for 7.3 percent of all consolidated budget revenues, with 1,285,026.23 rubles paid.

In accordance with the current norms of tax and other legislation, individuals make payments to the budget such as income tax, property taxes, a single tax from individual entrepreneurs and other individuals, fees for craft activities and agro-tourism activities, state duty, and other payments.

On average, 20 percent of payments are received from individuals. This year, there are 12,504 property taxpayers, 12,818 land tax taxpayers, and 716 rent payers.

With the aim of increasing the revenue from property payments, local authorities annually adopt decisions to increase tax rates. Thus, for the current year, the decision of the Lepel District Council of Deputies "On certain taxation issues" provides for an increase in the land tax rate for individuals by 2.5 times, and the property tax rate for individuals on buildings and structures owned by them by two times. For buildings and structures owned by citizens and used in entrepreneurial activities, as well as for garages where buildings and structures are owned in horticultural associations, the rate is increased by 2.5 times.

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By the decision of the District Executive Committee "On increasing the amount of rent for land plots in state ownership," the amount of annual rent for land plots located in the Lepel district and leased has been increased by 2.5 times, and the amount of annual rent for land plots (parts of land plots) included in the list of capital structures that are not used or are inefficiently used, their parts and the land plots on which they are located, has been increased by ten times.

The head of the Department of Ideological Work, Culture and Youth Affairs of the District Executive Committee, Igor Urban, spoke in detail about the joint work of the Department of Ideological Work, Culture and Youth Affairs of the District Executive Committee, and rural executive committees on conducting ideological work with the population.

Appropriate decisions were made on each of the issues raised at the presidium meeting.