Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2015. № 3. Part 2. P. 43-47.
TAX (FISCAL) FEDERALISM: NOTION AND ROLE IN CREATION OF TAX SYSTEM
Vorontsov Oleg Grigor'evich
Lomonosov Moscow State University
Abstract. The article discusses tax as a system-formative category of tax law and a tool of the implementation of the financial and economic policy of the state, reveals the content of the notion "fiscal federalism", presents a view on tax federalism as a legal principle, conducts the analysis of its connection with the principle of fiscal federalism, and determines the essence and role of tax federalism in the creation of the tax system of the Russian Federation. The author emphasizes the importance of the principle of tax federalism in Russia as a federal state.
Key words and phrases: налог, налоговая система, федерализм, федеративные отношения, налоговый федерализм, бюджетный федерализм, tax, tax system, federalism, federal relations, fiscal federalism, budget federalism
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