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Economic Analysis: Theory and Practice
 

Regional tax policy in determinants of processes of decentralization

Vol. 12, Iss. 40, OCTOBER 2013

Available online: 31 October 2013

Subject Heading: Taxation

JEL Classification: 

Aliyev B.H. Doctor of Economics Sciences, Professor, Head of the Department of Taxes and Monetary Circulation, the Dagestan State University
fef2004@yandex.ru

Suleymanov M.M. PhD in Economics, Associate Professor, the Department of Taxes and Monetary Circulation, the Dagestan State University
fefnews@mail.ru

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

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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