The paper discusses contradictions between budget and tax legislation of the Russian Federation that lead to the problems of revenue administration for sub-federal public entities (subjects of the Russian Federation and municipalities). Authors analyze different aspects of interaction between budget and tax legislation and make suggestions for improving status of sub-federal authorities in the area of budget and tax legal regulations.
The paper discusses contradictions between budget and tax legislation of the Russian Federation that lead to the problems of revenue administration for sub-federal public entities (subjects of the Russian Federation and municipalities). Authors analyze different aspects of interaction between budget and tax legislation and make suggestions for improving status of sub-federal authorities in the area of budget and tax legal regulations.
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