Home  Journals  Finance and Credit  15(495) - 2012 April

Taxes in the system of inter-budget relations

Available online: 11 April 2012

Subject Heading: Tax policy

JEL Classification: 

The article is devoted to the inter-budget relations and role of taxes in providing independence of regional and local budgets. The tax provision of budget expenditures of Federal and municipal entities are analyzed. There are proposals given to expand the tax powers of regions and municipalities to address the problem of decentralization of authority and budgetary resources in favor of the regions and municipalities.

Keywords: inter-budget relations, taxes, budget authority, decentralization of authority

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

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