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

Paul Aleksei () and Soloveva Natalia ()
Additional contact information
Paul Aleksei: Assistant professor, PhD, Department of Financial Law, Law Faculty, Voronezh State University
Soloveva Natalia: Assistant professor, PhD, Department of Financial Law, Law Faculty, Voronezh State University

Financial Law Review, 2016, vol. 1, issue 1, 1-10

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.

Keywords: budget law; tax law; budget legislation; tax legislation; sub-federal budgets; budget revenues; tax expenditures (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/flr-2016-0001 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:finlaw:v:1:y:2016:i:1:p:1-10:n:1

DOI: 10.1515/flr-2016-0001

Access Statistics for this article

Financial Law Review is currently edited by Jolanta Gliniecka

More articles in Financial Law Review from Sciendo
Bibliographic data for series maintained by Peter Golla ().