The tax revenues distribution between the budget levels
The article considers the tax revenues distribution between various budget levels. The author analyzes both legislative and revenue powers of different government agencies, shows the regulation problems affecting different taxes and fees. The article considers the taxes distribution between the budgets of individual government agencies, showing the advisable ways of tax revenues distribution between them. The author discovers some actual problems concerning the receipt of tax revenues by the federal subjects of the Russian Federation and by the municipal divisions of Russia. Article 58 of the Budget Code of the Russian Federation grants the federal subjects of the Russian Federation the right to allocate some sums from their tax revenues to the relevant municipal divisions to raise their funds. It means that there may be established additional unified standard interests from the relevant taxes and fees levied by the relevant federal subject of the Russian Federation. This precept is aimed to additionally regulate the tax revenues of local government agencies.