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Finance and Credit
 

Formation of the concept of tax federalism in Russia: possibility and necessity

Vol. 17, Iss. 16, APRIL 2011

Available online: 19 April 2011

Subject Heading: Budgetary system

JEL Classification: 

Aliev B.Kh. 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

Djamalova P.I. Assistant of Department «Taxes and Money Circulation» of Dagestan State University
fefnews@mail.ru

The present article is devoted necessity of formation of the concept of tax federalism in Russia. Authors suggest developing for the first time the document regulating bases of federal relations in the tax sphere. Thus in the article the well-founded arguments indicating necessity of working out of the given document are resulted.

Keywords: concept, tax federalism, tax law, federal relations, tax system

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

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