СОВЕРШЕНСТВОВАНИЕ РОССИЙСКОГО НАЛОГОВОГО ФЕДЕРАЛИЗМА КАК ФАКТОР ПОВЫШЕНИЯ КОНКУРЕНТОСПОСОБНОСТИ ИНДУСТРИАЛЬНО РАЗВИТЫХ РЕГИОНОВ

Abstract

In the article problems of increase of competitiveness of industrially advanced regions are considered on the basis of optimization of system of differentiation of tax powers and tax incomes, stimulating authorities of different levels to develop own tax potential, to form economic sources for self-development and to carry out a responsible financial policy in interests of the population. The basic background of research became the ground of an opportunity to transfer the principles of a competition on mutual relations of authorities of a various level, thus determining economic advantages of decentralization control system of territory development.