Budget and Tax Legislation of the Russian Federation: Consequences of Contradictions for Sub-Federal Budgets

Authors

  • Aleksei Paul Voronezh State University
  • Natalia Soloveva Voronezh State University

Keywords:

budget law, tax law, budget legislation, tax legislation, sub-federal budgets, budget revenues, tax expenditures

Abstract

The paper discusses contradictions between budget and tax legislation of the Russian Federation that lead to the problems of revenue administration for sub-federal public entities (subjects of the Russian Federation and municipalities). Authors analyze different aspects of interaction between budget and tax legislation and make suggestions for improving status of sub-federal authorities in the area of budget and tax legal regulations.

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Published

16.03.2016

How to Cite

Paul, A., & Soloveva, N. (2016). Budget and Tax Legislation of the Russian Federation: Consequences of Contradictions for Sub-Federal Budgets. Financial Law Review, 1(1), 1–10. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/930

Issue

Vol. 1 No. 1 (2016)

Section

Articles

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