The Historical Basis of the Property of Systematic Financial Law: Issues of Budget and Tax Federalism

DOI

10.2991/assehr.k.210225.026How to use a DOI?

Keywords

history of taxation, public spending, budget revenues, tasks of the state

Abstract

The article provides a historical analysis of the formation of fiscal and tax federalism of the modern Russian state, substantiates the relationship between tax revenues and public spending, which is a property of the consistency of financial law. An analysis of the formation of Russian statehood made it possible to single out features of budgetary and tax federalism in Russia that distinguish it from similar systems of other federal states. Significant spending on military affairs, a large territory, a multinational and multicultural composition of the population led to the predominance of strict centralization in Russia’s financial policy.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nataliya I. Zemlyanskaya
AU  - Mikhail N. Sadchikov
PY  - 2021
DA  - 2021/02/26
TI  - The Historical Basis of the Property of Systematic Financial Law: Issues of Budget and Tax Federalism
BT  - Proceedings of the conference on current problems of our time: the relationship of man and society (CPT 2020)
PB  - Atlantis Press
SP  - 167
EP  - 173
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210225.026
DO  - 10.2991/assehr.k.210225.026
ID  - Zemlyanskaya2021
ER  -