Suleymanov M.M. Evolution of Theoretical Views on the Economic Content and Functionality of Tax Federalism in Financial Science

Abstract: Subject, purpose. The article is devoted to the economic and functional content of fiscal federalism. The analysis of various approaches to the study of fiscal federalism is provided. The researcher proposed and substantiated the role of tax federalism and descibed the purpose, objectives and principles of fiscal federalism. Method or methodology of work. The research is based on the system approach as well as comparative analysis which has allowed to analyze various aspects of economic and functional content of fiscal federalism.The results of the research. As a result of the research, the author has identified the relationship and the distinctive characteristics of the concept of "fiscal federalism" and associated concepts such as "fiscal federalism", "budget control" and "intergovernmental relations". The researcher provides a reasoned conclusion about the feasibility of using an integrated approach and studying economic, legal, institutional, reproductive and institutional aspects of fiscal federalism.The scope of the results. The results of the research can be applied by federal and regional authorities as a theoretical and methodological basis for the development of proposals on the development of tax federalism in Russia.Conclusions. Fiscal federalism is a complex concept describing various aspects of public life. To disclose its contents it is necessary to apply the system approach. The novelty of the research is caused by the fact that the reseacher offers and substantiates the functions of fiscal fedealism and describes the purpose, objectives and principles of fiscal federalism. 

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