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

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.

Keywords

• бюджетный федерализм
• налоговый федерализм
• принципы бюджетно-налогового федерализма
• budget federalism
• tax federalism
• principals of budget and tax federalism