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Finance and Credit
 

Evolution of tax federalism in Russia

Vol. 16, Iss. 33, SEPTEMBER 2010

Available online: 10 September 2010

Subject Heading: Tax and taxation

JEL Classification: 

Aliev B.Hh. Doctor of Economics, Professor, Dagestan State University
fef2004@yandex.ru

Suleimanov M.M. Assistant of Department «Taxes and Money Circulation», Dagestan State University
fefnews@mail.ru

Article is devoted evolution of tax federalism in Russia. Authors designate five stages of development of the Russian model of tax federalism, each of which is characterized by reforming of federal relations in tax sphere.

Keywords: tax federalism, development stages, allocation of tax authority, reforming of federal relations, interbudgetary relations

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

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