Dyakova E.B. PROBLEMS AND PROSPECTS OF DEVELOPMENT OF TAXATION AND BUDGETARY FEDERALISM IN RUSSIA

Dyakova E.B.

Candidate of economic sciences, Associate Professor, Department of Theory of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


annotationThe basic models of taxation and budgetary federalism are investigated, their basic properties, merits and demerits are allocated. The problem of division between tax yields and tax authorities in the Russian model of federalism is considered. The author puts forward a multiple parameter model of financial equalization to define an optimum combination of centralization and decentralization of incomes and authorities.

Key words: taxation and budgetary federalism, «the co-operating» federalism, «competing» federalism, tax authorities, centralization, decentralization, tax yields, a tax competitiveness, financial equalization.

 

 

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