Abstract
The paper focuses on the theoretical and methodological approaches to the study of tax federalism, identifies their capabilities and limitations in the various areas of financial science. Currently, the need for forming a holistic view on tax federalism is undoubtful. The dysfunctions of the Russian tax federalism system were revealed based on the construction of institutional matrices. They consist of the uneven distribution of the tax base in the country and the excessive centralization of financial resources at the federal level. Despite the federal type of government, the Russian model of tax federalism has signs of unitarism. The authors conclude that the existing system of tax federalism creates unequal conditions for the formation of financial resources between the regions. A conceptual model of tax federalism is substantiated from the perspective of a systematic approach.
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