Abstract
The modern development of the Russian Federation is aimed at further strengthening the legal foundations of federalism, in the context of which the issues of decentralization of the fiscal sphere become of greatest relevance. An important direction of the ongoing state policy of regional development remains to ensure the economic integrity and independence of territorial entities and strengthening their financial stability. Tax federalism, as a separate part of budgetary federalism, has not yet received wide theoretical coverage, which prevents its legal consolidation and effective implementation. The article provides an assessment of the current mechanisms of tax federalism in Russia, identifying constructive and destructive elements of its implementation. The key shortcomings of the applied mechanism for delimiting fiscal powers are shown more clearly and with reasoning, and recommendations are given for improving the model of tax federalism, taking into account the peculiarities of modern development.
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