Strategic tax collection and fiscal decentralization : the case of Russia
Year of publication: |
2013
|
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Authors: | Libman, Alexander ; Feld, Lars P. |
Published in: |
German economic review. - Berlin : De Gruyter, ISSN 1465-6485, ZDB-ID 1481108-X. - Vol. 14.2013, 4, p. 449-482
|
Subject: | fiscal federalism | tax arrears | Russian federalism | Finanzbeziehungen | Fiscal relations | Russland | Russia | Finanzausgleich | Intergovernmental transfers | Besteuerungsverfahren | Taxation procedure | Außenprüfung | Tax audit | Zentralisierung | Centralization |
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