FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL
The article assesses the possibility of coordinating the interests of the state and taxpayers, taking into account the subnational specifics of the budget and tax systems based on clustering of the subjects of the Russian Federation by the level of tax discipline and tax potential. The results showe...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/388 |
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