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On the efficiency of tax policy on the regional level

Vol. 15, Iss. 3, JANUARY 2009

Available online: 20 August 2009

Subject Heading: Tax policy

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Roshchupkina V.V. PhD, associate professor of the Department of Finance and Credit North Caucasian State Technical University ;

The article covers the functioning of the system of budget relations in the light of transition to medium-term financial planning and new ratios of distribution of revenues and payment obligations among budget system levels.
     Priorities of the state tax policy in the context of the current inter-budget relations as well as extent of influence of budget system decentralization on tax control efficiency are identified.

Keywords: budget relations, tax policy, tax receipts tendencies

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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