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THEORETICAL ASPECTS OF APPLICATION OF BUDGET AND TAX FEDERALISM IN THE RUSSIAN FEDERATION

https://doi.org/10.21686/2500-3925-2013-4-45-48

Abstract

The idea of federalism on the state level has its continuance in forming inter-budget relations, principals and its practice. The application of tax federalism includes definition and differentiation of competence of federal centre, federal subjects and local government in determining, imposition and collection of taxes.

About the Author

Alexei V. Dujov
Moscow State University of Economics, Statistics and Informatics (MESI)
Russian Federation


References

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Review

For citations:


Dujov A.V. THEORETICAL ASPECTS OF APPLICATION OF BUDGET AND TAX FEDERALISM IN THE RUSSIAN FEDERATION. Statistics and Economics. 2013;(4):45-48. (In Russ.) https://doi.org/10.21686/2500-3925-2013-4-45-48

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ISSN 2500-3925 (Print)