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...

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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
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