Home  Journals  Finance and Credit  33(417) - 2010 September

Evolution of tax federalism in Russia

Available online: 10 September 2010

Subject Heading: Tax and taxation

JEL Classification: 

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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