Home  Journals  Finance and Credit  7(439) - 2011 February

A tax system of the Russian Federation in the conditions of realisation of fiscal federalism

Available online: 13 February 2011

Subject Heading: The budgetary policy

JEL Classification: 

In article the mechanism of distribution of tax revenues between levels of the Russian fiscal system is considered, features of interbudgetary distribution of excises and the tax to mining operations are allocated, the analysis of a technique of distribution of grants with use of tax potential is carried out, problems of differentiation of tax powers are characterized. In article the basic problems of inefficient functioning of tax system in the conditions of the Russian model of fiscal federalism are allocated, directions of harmonization of budgetary-tax relations by introduction of institute financial equalization are offered.

Keywords: tax system, fiscal federalism, tax revenue, taxing power, grant, tax potential, excise, tax on mineral extraction, financial equalizaton

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

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