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

Aleksei Paul; Natalia Solweva

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

Publication date: 03.2016

Financial Law Review, 2016, Issue 1 (1)/2016, pp. 1 - 10

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Titles

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

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

Information

Information: Financial Law Review, 2016, Issue 1 (1)/2016, pp. 1 - 10

Article type: Original article

Authors

Aleksei Paul

Department of Financial Law, Law Faculty, Voronezh State University

Natalia Solweva

Department of Financial Law, Law Faculty, Voronezh State University

Published at: 03.2016

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Aleksei Paul (Author) - 50%

Natalia Solweva (Author) - 50%

Article corrections:

Publication languages:

English

View count: 542

Number of downloads: 460

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