BASIC MODELS OF TAX FEDERALISM IN GLOBAL PRACTICE: SPECIFIC CHARACTERISTICS AND STRUCTURAL AND FUNCTIONAL ORGANIZATION

Federated states are characterized by a complex government hierarchy. The same situation is with their tax policy, which is characterized by a multi-level form of fiscal revenues, which varies in different countries. In this regard, the purpose of this article is to consider what factors affect thei...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2018-07, Vol.22 (3), p.1-9
Hauptverfasser:	Suleymanov, Magomed Magomedovich, Magomedov, Ramazan Magomedovich, Savina, Svetlana Vladimirovna, Fomicheva, Tatyana Leonidovna
Format:	Artikel
Sprache:	eng
Schlagworte:	Budgets Economics Federal government Federalism Fiscal policy International Public finance Public sector Regions State taxes Studies Tax base Tax rates Taxation Taxes
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

container_end_page	9
container_issue	3
container_start_page	1
container_title	Academy of Accounting and Financial Studies journal
container_volume	22
creator	Suleymanov, Magomed Magomedovich Magomedov, Ramazan Magomedovich Savina, Svetlana Vladimirovna Fomicheva, Tatyana Leonidovna
description	Federated states are characterized by a complex government hierarchy. The same situation is with their tax policy, which is characterized by a multi-level form of fiscal revenues, which varies in different countries. In this regard, the purpose of this article is to consider what factors affect their tax policy. This research is based on a system approach to the process of studying the tax policy, as well as on structural and functional analysis methods. The tax system of federated states was considered in the case of Germany, the United States, Canada and other countries. The Results section reveals the peculiarities of tax systems existing in the federated states, as well as the factors affecting them, such as the state size, population and centralization level.
format	Article
fullrecord	<record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_journals_2124416208</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2124416208</sourcerecordid><originalsourceid>FETCH-LOGICAL-p98t-4c6b12e911c66dc6d0f9a3daa05d94de10209757dd9710934db26fe2b54555253</originalsourceid><addsrcrecordid>eNotj9FKwzAUhnuh4Jy-Q8DrQpImaeNdlqVdIGtGk4J4M9qmvRji5rr5_Gbq1eE7h-__OXfJAkHO0owV9CF5nOcDhCRHkC6S75VwWoKtXSvjgC2BF2-gVGvVCKPdFugaVMauhAG7RkivpXoFbqekLqMlN-K2VI128eKAqNfA-aaVvo36L5ZtHS1bR7RNJWr9Lm74lNxP3cc8Pv_PZeJL5eUmNbbSUpj0xItLSgbWIzxyhAbGwsACnHiXha6DNHASRgQx5DnNQ-DxG56R0GM2jbinhFKKabZMXv5iT-fj13WcL_vD8Xr-jI17jDAhiGFYZD_U30vs</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2124416208</pqid></control><display><type>article</type><title>BASIC MODELS OF TAX FEDERALISM IN GLOBAL PRACTICE: SPECIFIC CHARACTERISTICS AND STRUCTURAL AND FUNCTIONAL ORGANIZATION</title><source>Free E-Journal (出版社公開部分のみ）</source><creator>Suleymanov, Magomed Magomedovich ; Magomedov, Ramazan Magomedovich ; Savina, Svetlana Vladimirovna ; Fomicheva, Tatyana Leonidovna</creator><creatorcontrib>Suleymanov, Magomed Magomedovich ; Magomedov, Ramazan Magomedovich ; Savina, Svetlana Vladimirovna ; Fomicheva, Tatyana Leonidovna</creatorcontrib><description>Federated states are characterized by a complex government hierarchy. The same situation is with their tax policy, which is characterized by a multi-level form of fiscal revenues, which varies in different countries. In this regard, the purpose of this article is to consider what factors affect their tax policy. This research is based on a system approach to the process of studying the tax policy, as well as on structural and functional analysis methods. The tax system of federated states was considered in the case of Germany, the United States, Canada and other countries. The Results section reveals the peculiarities of tax systems existing in the federated states, as well as the factors affecting them, such as the state size, population and centralization level.</description><identifier>ISSN: 1096-3685</identifier><language>eng</language><publisher>London: Allied Business Academies</publisher><subject>Budgets ; Economics ; Federal government ; Federalism ; Fiscal policy ; International ; Public finance ; Public sector ; Regions ; State taxes ; Studies ; Tax base ; Tax rates ; Taxation ; Taxes</subject><ispartof>Academy of Accounting and Financial Studies journal, 2018-07, Vol.22 (3), p.1-9</ispartof><rights>Copyright Jordan Whitney Enterprises, Inc 2018</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784</link.rule.ids></links><search><creatorcontrib>Suleymanov, Magomed Magomedovich</creatorcontrib><creatorcontrib>Magomedov, Ramazan Magomedovich</creatorcontrib><creatorcontrib>Savina, Svetlana Vladimirovna</creatorcontrib><creatorcontrib>Fomicheva, Tatyana Leonidovna</creatorcontrib><title>BASIC MODELS OF TAX FEDERALISM IN GLOBAL PRACTICE: SPECIFIC CHARACTERISTICS AND STRUCTURAL AND FUNCTIONAL ORGANIZATION</title><title>Academy of Accounting and Financial Studies journal</title><description>Federated states are characterized by a complex government hierarchy. The same situation is with their tax policy, which is characterized by a multi-level form of fiscal revenues, which varies in different countries. In this regard, the purpose of this article is to consider what factors affect their tax policy. This research is based on a system approach to the process of studying the tax policy, as well as on structural and functional analysis methods. The tax system of federated states was considered in the case of Germany, the United States, Canada and other countries. The Results section reveals the peculiarities of tax systems existing in the federated states, as well as the factors affecting them, such as the state size, population and centralization level.</description><subject>Budgets</subject><subject>Economics</subject><subject>Federal government</subject><subject>Federalism</subject><subject>Fiscal policy</subject><subject>International</subject><subject>Public finance</subject><subject>Public sector</subject><subject>Regions</subject><subject>State taxes</subject><subject>Studies</subject><subject>Tax base</subject><subject>Tax rates</subject><subject>Taxation</subject><subject>Taxes</subject><issn>1096-3685</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2018</creationdate><recordtype>article</recordtype><sourceid/><recordid>eNotj9FKwzAUhnuh4Jy-Q8DrQpImaeNdlqVdIGtGk4J4M9qmvRji5rr5_Gbq1eE7h-__OXfJAkHO0owV9CF5nOcDhCRHkC6S75VwWoKtXSvjgC2BF2-gVGvVCKPdFugaVMauhAG7RkivpXoFbqekLqMlN-K2VI128eKAqNfA-aaVvo36L5ZtHS1bR7RNJWr9Lm74lNxP3cc8Pv_PZeJL5eUmNbbSUpj0xItLSgbWIzxyhAbGwsACnHiXha6DNHASRgQx5DnNQ-DxG56R0GM2jbinhFKKabZMXv5iT-fj13WcL_vD8Xr-jI17jDAhiGFYZD_U30vs</recordid><startdate>20180701</startdate><enddate>20180701</enddate><creator>Suleymanov, Magomed Magomedovich</creator><creator>Magomedov, Ramazan Magomedovich</creator><creator>Savina, Svetlana Vladimirovna</creator><creator>Fomicheva, Tatyana Leonidovna</creator><general>Allied Business Academies</general><scope/></search><sort><creationdate>20180701</creationdate><title>BASIC MODELS OF TAX FEDERALISM IN GLOBAL PRACTICE: SPECIFIC CHARACTERISTICS AND STRUCTURAL AND FUNCTIONAL ORGANIZATION</title><author>Suleymanov, Magomed Magomedovich ; Magomedov, Ramazan Magomedovich ; Savina, Svetlana Vladimirovna ; Fomicheva, Tatyana Leonidovna</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-p98t-4c6b12e911c66dc6d0f9a3daa05d94de10209757dd9710934db26fe2b54555253</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2018</creationdate><topic>Budgets</topic><topic>Economics</topic><topic>Federal government</topic><topic>Federalism</topic><topic>Fiscal policy</topic><topic>International</topic><topic>Public finance</topic><topic>Public sector</topic><topic>Regions</topic><topic>State taxes</topic><topic>Studies</topic><topic>Tax base</topic><topic>Tax rates</topic><topic>Taxation</topic><topic>Taxes</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Suleymanov, Magomed Magomedovich</creatorcontrib><creatorcontrib>Magomedov, Ramazan Magomedovich</creatorcontrib><creatorcontrib>Savina, Svetlana Vladimirovna</creatorcontrib><creatorcontrib>Fomicheva, Tatyana Leonidovna</creatorcontrib><jtitle>Academy of Accounting and Financial Studies journal</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Suleymanov, Magomed Magomedovich</au><au>Magomedov, Ramazan Magomedovich</au><au>Savina, Svetlana Vladimirovna</au><au>Fomicheva, Tatyana Leonidovna</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>BASIC MODELS OF TAX FEDERALISM IN GLOBAL PRACTICE: SPECIFIC CHARACTERISTICS AND STRUCTURAL AND FUNCTIONAL ORGANIZATION</atitle><jtitle>Academy of Accounting and Financial Studies journal</jtitle><date>2018-07-01</date><risdate>2018</risdate><volume>22</volume><issue>3</issue><spage>1</spage><epage>9</epage><pages>1-9</pages><issn>1096-3685</issn><abstract>Federated states are characterized by a complex government hierarchy. The same situation is with their tax policy, which is characterized by a multi-level form of fiscal revenues, which varies in different countries. In this regard, the purpose of this article is to consider what factors affect their tax policy. This research is based on a system approach to the process of studying the tax policy, as well as on structural and functional analysis methods. The tax system of federated states was considered in the case of Germany, the United States, Canada and other countries. The Results section reveals the peculiarities of tax systems existing in the federated states, as well as the factors affecting them, such as the state size, population and centralization level.</abstract><cop>London</cop><pub>Allied Business Academies</pub><tpages>9</tpages></addata></record>
fulltext	fulltext
identifier	ISSN: 1096-3685
ispartof	Academy of Accounting and Financial Studies journal, 2018-07, Vol.22 (3), p.1-9
issn	1096-3685
language	eng
recordid	cdi_proquest_journals_2124416208
source	Free E-Journal (出版社公開部分のみ）
subjects	Budgets Economics Federal government Federalism Fiscal policy International Public finance Public sector Regions State taxes Studies Tax base Tax rates Taxation Taxes
title	BASIC MODELS OF TAX FEDERALISM IN GLOBAL PRACTICE: SPECIFIC CHARACTERISTICS AND STRUCTURAL AND FUNCTIONAL ORGANIZATION
url	https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-25T09%3A32%3A10IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=BASIC%20MODELS%20OF%20TAX%20FEDERALISM%20IN%20GLOBAL%20PRACTICE:%20SPECIFIC%20CHARACTERISTICS%20AND%20STRUCTURAL%20AND%20FUNCTIONAL%20ORGANIZATION&rft.jtitle=Academy%20of%20Accounting%20and%20Financial%20Studies%20journal&rft.au=Suleymanov,%20Magomed%20Magomedovich&rft.date=2018-07-01&rft.volume=22&rft.issue=3&rft.spage=1&rft.epage=9&rft.pages=1-9&rft.issn=1096-3685&rft_id=info:doi/&rft_dat=%3Cproquest%3E2124416208%3C/proquest%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2124416208&rft_id=info:pmid/&rfr_iscdi=true