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Finance and Credit
 

Problems and prospects of formation of effective model of tax federalism in Russia

Vol. 19, Iss. 25, JULY 2013

Available online: 2 July 2013

Subject Heading: Tax policy

JEL Classification: 

Suleimanov M.M. PhD in Economics, Associate Professor, the Department of Taxes and Monetary, the Dagestan State University
fefnews@mail.ru

The article is devoted to research of problems of formation of effective model of tax federalism in Russia. The essence and the content of tax federalism are disclosed. The complex of parameters for an assessment of efficiency of the developed model of tax federalism is developed. It is carried out SWOT analysis of operating system of distribution of taxes between budgets of different levels. The directions of reforming of the Russian model of tax federalism are offered

Keywords: tax federalism, efficiency, distribution of taxes, complex of parameters, SWOT analysis

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

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Vol. 30, Iss. 3
March 2024

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