Trends in Budget Capacity Building and Development

  • Irina Ishina All-Russian State Tax Academy of the Russian Federation Ministry of Finance
Keywords: Budget control, tax system, regulation

Abstract

In the article is regarded the question concerning the mechanism of budgetary regulation of cumulative budgetary potential of regions. The economic maintenance of forms and methods of budgetary regulation, proceeding from specificity of construction of budgetary and tax system of theRussian Federationis opened.

References

Russian Tax Law: Textbook under the editorship of Y.A.Krokhina. Moscow: Norma, 2003.

Program for the Development of Fiscal Federalism in the Russian Federation. “Collected Legislation of the Russian Federation”, 20.08.2001, № 34, art.3503.

RF Budget Code. “Collected Legislation of the Russian Federation”, 1998, №31, art. 3823. (ed. 24.07.2008).

Chernik, D.G., Shmelev, Y.D. Taxes and Taxation: Training Manual. - Moscow:, Voentekhinizdat, 2009.

Concept of Long-term Socio-Economic Development of the Russian Federation for the period until 2020. “Collected Legislation of the Russian Federation”, 24.11.2008, № 47, art. 5489.

Published
2012-03-01
Section
Articles