The article is devoted to evaluation of the possibility of implementing experience of the functioning of the zemstvo self-government system at the present stage of development of the Russian society. It reflects the political and historical experience of transforming of the zemstvo self-government system and its tax mechanism. The successive elements of the tax system of zemstvo self-government are identified, the key principles of functioning of the self-government bodies are analytically identified and substantiated. Their implementation in modern practice will ensure the high-quality functioning of local self-government bodies.

the Russian zemstvo self-government, self-government, taxation, self-financing, professional staff

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