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Формирование Модели Налогового Федерализма На Основе Стратегического Потенциала

Author

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  • Романовская Юлия Анатольевна

    (Восточноукраинский национальный университет им. Владимира Даля)

Abstract

В статье приводится определение понятия «налоговый федерализм», анализируется распределение налоговых поступлений между различными уровнями бюджета на примере Российской Федерации и украины, обосновывается целесообразность регулирования развития налогового федерализма на основе стратегического потенциала, что способствует реализации социально-экономических целей общества. в работе предложена динамическая модель налогового федерализма.The paper provides definition of «fiscal federalism» and examines the allocation of tax revenues among different budget levels on the example of the Russian Federation and Ukraine. It proves that regulation of the tax federalism development based on the strategic potential is crucial as tax federalism accelerates the implementation of social and economic projects. The paper suggests the dynamic model of fiscal federalism.

Suggested Citation

  • Романовская Юлия Анатольевна, 2014. "Формирование Модели Налогового Федерализма На Основе Стратегического Потенциала," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 42-45.
    • Handle: RePEc:scn:031101:15724670
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