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Finance and Credit

37(373) - 2009 October

Tax federalism in the system of the stimulation of the self-development of the regions: from the theory to the directions of the realization

Vol. 15, Iss. 37, OCTOBER 2009

Available online: 11 November 2009

Subject Heading: Tax policy

JEL Classification:

Kotlyarov M.A. Doctor of Economic Sciences, Counselor of the Vice Chairman of the State Duma of the Russian Federation
kotlyar2005@list.ru

Sidorova E.N. associate professor, Institute of Economics, The Urals Branch of Russian Academy of Sciences

Tatarkin D.A. associate professor, Institute of Economics, The Urals Branch of Russian Academy of Sciences ;

The problems of regional development and financial stability different levels of budgets are explored in the article. The model of taxation federalism is paid much attention. The authors show different features of international models of taxation federalism, and underline the Russian model merits and shortcomings. The authors offer the ways of improving taxation federalism in Russia.

Keywords: tax federalism, territory and regional development, taxation, budget relationship

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

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