Tax federalism and its development in modern Russia. Monograph
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The monograph describes the concept of the development of tax federalism in modern Russia. The theoretical and methodological foundations of tax federalism are disclosed. Specific features and structural organization of basic models of tax federalism are considered. A methodology for evaluating the model of tax federalism has been developed, which allows you to determine the degree of influence of the results of the distinction between taxes on the budget vertical on the dynamics of the tax base and economic dynamics. Based on the clustering of the constituent entities of the Russian Federation, the coefficient of tax self -sufficiency of the region is determined and key indicators affecting the formation of the functional model of tax federalism. The advantages and disadvantages of tax decentralization were identified, criteria and factors that determine the formation of the functional model of tax federalism are proposed. The conceptual approach to the reform of federal relations in the field of taxes is justified.
For specialists of financial authorities, teachers, graduate students, undergraduates and university students, as well as all those interested in studying issues of development of tax federalism in Russia
For specialists of financial authorities, teachers, graduate students, undergraduates and university students, as well as all those interested in studying issues of development of tax federalism in Russia
Cover:
Cover:Hard
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-02-040967-5
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