Home  Journals  Finance and Credit  40(520) - 2012 October

Theoretical approaches to research of tax federalism

Available online: 1 November 2012

Subject Heading: Taxation

JEL Classification: 

In the article the analysis of theoretic-methodological approaches to research of tax federalism is carried out, the principles of distribution of taxes in the budgetary system of a federal state are presented. On the basis of studying of positions offered in economic literature a valid conclusion about expediency of use of the comprehensive approach in allocation of institutional, economic and organizational aspects of tax federalism are revealed.

Keywords: tax federalism, distribution of taxes, principles of tax federalism, methodological approaches

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

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