%0 Journal Article
%T Budget and Tax Legislation of the Russian Federation: Consequences of Contradictions for Sub-Federal Budgets
%A Paul, Aleksei
%A Solweva, Natalia
%J Financial Law Review
%V 2016
%N Issue 1 (1)/2016
%P 1-10
%K budget law, tax law, budget legislation, tax legislation, sub-federal budgets, budget revenues, tax expenditures
%D 2016
%U https://ejournals.eu/en/journal/financial-law-review/article/budget-and-tax-legislation-of-the-russian-federation-consequences-of-contradictions-for-sub-federal-budgets
%X 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.