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Abstract: The author characterizes the models of distribution of financial resources between the government agencies in a federate state in comparison with a unitary state. The article also reveals topical issues of interaction between public-law entities regarding differentiation of their tax proceeds and tax authorities, analyzes debating points related to the conceptual framework of the taxation federalism and gives recommendations on improvement of management of budgetary resources.

Keywords: tax, federalism, finances, budget, principles, powers, approach, administration, conception, model.

Abstract: Successful establishment of an effective state institution greatly depends on financial and economic conditions of its functioning including tax policy and effective use of the country’s resources, improvements in the sphere of demography, education, health care, culture, security and so on. For that matter, according to the author of the article, there is a need in differentiating of the term ‘tax policy’ for separate spheres such as agriculture, industry, foreign economic activity, charity and etc. Establishment of a system like that would allow to fully individual industries and contribute to the country’s prosperity. One of the basic tools of tax policy should become tax incentives aimed at development of industrial forces, energy conservation, education and competitive growth.

Keywords: tax, policy, industry, economy, stimulation, law, modernization, state, Russia, competitiveness.

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Abstract: A new applied science is being established in boundary spheres of knowledge and is usually accompanied with discussions about its place and role as a science. In order to define the place of tax delictology in the system of legal studies, the author of the article compares it with other closely related sciences such as criminal law and criminal science.

Keywords: legal studies, tax, right, delictology, criminal science, science, relation, subject, object, method.

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