Home  Journals  Finance and Credit  34(370) - 2009 September

Implementation of federalism principle in russian tax system

Available online: 6 November 2009

Subject Heading: TAX SYSTEM

JEL Classification: 

The article investigates problems of implementing federalism principle when developing tax system of the Russian Federation. It is proposed to improve current system of equalizing subfederal budgets revenues through introduction of the institute of financial equalisation. The author sets forward a thesis that it is necessary to strengthen income basis of subfederal budgets through intensification of territorial tax competition for the taxpayers.

Keywords: federalism, tax system, regional and local budgets, tax federalism, tax competition

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

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