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Principles and functional content of tax federalism

Suleimanov M.M. PhD in Economics, Associate Professor, Department "Tax and Monetary", the Dagestan State University ( fefnews@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2013

The article is devoted to studying of the principles and the functional content of tax federalism. The analysis of theoretic-methodological approaches to research of tax federalism is carried out. The principles and functions of tax federalism are presented.


Tax federalism as a basis of formation budgetary potential of territories

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

Journal: Finance and Credit, #29, 2011

In the article investigate the role of tax federalism in increase of profitable base of budgets of territories. Main principles and methods of solution a problem of differentiation and distribution of taxes between budgets of different levels are shined.


Municipal budgets of the Republic of Dagestan in the postcrisis conditions of development of the economy

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

Journal: Regional Economics: Theory and Practice, #37, 2011

In the article the analysis of the practice of formation of the revenue base of budgets of municipal formations is offered. The problems of low fiscal capacity in the local budgets are specified. It is proposed the measures aimed to strengthening of the budget capacity in the municipal education.


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

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

Journal: National Interests: Priorities and Security, #47, 2011

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.


Evolution of tax federalism in Russia

Aliev B.Hh. 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 )

Journal: Finance and Credit, #33, 2010

Article is devoted evolution of tax federalism in Russia. Authors designate five stages of development of the Russian model of tax federalism, each of which is characterized by reforming of federal relations in tax sphere.


To question of reforming of inter-budgetary relations

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

Journal: Finance and Credit, #18, 2013

The article is devoted to some problem questions of reforming of the inter-budgetary relations in Russia. It is noted that now in system of the inter-budgetary relations there is an imbalance caused by shortcomings of existing model of budgetary and tax federalism. The directions of reforming of the inter-budgetary relations at the present stage are offered.


Theoretical approaches to research of tax federalism

Suleimanov M.M. PhD in Economics, Senior Lecturer of department "Tax and Monetary Circulation", the Dagestan State University ( fefnews@mail.ru )

Journal: Finance and Credit, #40, 2012

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.


Priority directions of development of tax potential territories in the conditions of cyclic development of economy

Aliev B.Kh. Doctor of Economics, Professor, Dagestan State University ( fef2004@yandex.ru )

Aliev .B. Candidate of Economics, Lecturer of Dagestan State University ( dgu@dgu.ru )

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

Journal: Regional Economics: Theory and Practice, #12, 2011

Article is devoted a problem of profitable base of budgets of different levels. Change of tax potential of budgets of various regions in the conditions of crisis is investigated. Priority directions of development of tax potential of territories are designated.


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

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

Journal: Finance and Credit, #25, 2013

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


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

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 )

Journal: Finance and Credit, #16, 2011

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.


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