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Finance and Management
Reference:

Problems of and possibilities for further development of taxation federalism in light of the conditions of modernization of the Russian economy

Musaeva Khaibat Magomedtagirovna

PhD in Economics

Professor at Dagestan State University

3670025, Russia, respublika Respublika Dagestan, g. Makhachkala, ul. M. Gadzhieva, 43

xaibat27@rambler.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2306-4234.2013.1.476

Review date:

15-02-2013


Publish date:

1-3-2013


Abstract: Despite the reforms of the past few years, the taxation federalism model which has developed in the Russian Federation does not correspond sufficiently with the principles of practicable federalism and needs further modernization. The article provides an elaboration of theoretical positions and develops practical recommendations in relation to the creation of an effective model of taxation federalism in the Russian Federation. An exploration of some controversial questions of definitions in relation to taxation federalism leads to a clarification of its economic soundness and helps to determine possibilities for further development. The article concludes with a set of academic-cum-practical recommendations directed towards increasing the efficiency of the existing model of taxation federalism, which will lead to an increase in Russia's potential tax revenue subject to the conditions of the modernisation of Russia and its regions.


Keywords: taxes, federalism, self-sufficiency, budget, modernisation, mobility, discrimination, problems, effectiveness, possibilities
This article written in Russian. You can find full text of article in Russian here .

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