Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Regional tax policy in determinants of processes of decentralization
Available online: 31 October 2013 Subject Heading: Taxation JEL Classification:
Decentralization of tax system during transition to the market relations led to essential redistribution of the budgetary resources of the state in favor of territorial governing bodies. However since the beginning of the 2000th process of centralization of the income in the federal budget which was accompanied by reduction of the tax rights of authorities of territorial subjects of the Russian Federation and local governments began. Keywords: regional tax policy, decentralization, determinants, tax privileges, tax administration, tax federalism |
ISSN 2311-8725 (Online)
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