With the transition from a command to a regional economic system of liberal problems unsettled much of relations at the subnational level budget and tax systems countries. System-principle of formation and development of the budget and tax systems in Russia in the transition to a market economy should be the principle of fiscal (tax ) federalism as a concrete expression of a more general and fundamental principle of a federal organization of the Russian statehood. The second fundamental principle of federal and regional legislation is the principle of complementarity (complementarity, consistency) of the powerful and the administrative-territorial structure at the federal and regional levels, with the budget and tax systems at these levels.
управления, бюджетный (налоговый) федерализм, management, budget (fiscal) federalism
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