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National Interests: Priorities and Security
 

The development of tax federalism in Russia in terms of fiscal decentralization

Vol. 7, Iss. 47, DECEMBER 2011

Available online: 16 December 2011

Subject Heading: THREATS AND SECURITY

JEL Classification: 

Suleimanov M.M. Assistant of Department «Taxes and Money Circulation», Dagestan State University
fefnews@mail.ru

The article is devoted a problem of development of tax federalism in Russia. The role of tax federalism in increase of profitable base of budgets of different levels is investigated. The special place is given legal aspects of construction of federal relations in tax sphere.

Keywords: tax system, tax federalism, distribution of tax incomes, tax powers

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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