Pinskaya, M.R. Questions of Taxation Federalism in the Conception of Federative Finances

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.

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