- PII
- S27130398S1026945225060178-1
- DOI
- 10.7868/S2713039825060178
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue number 6
- Pages
- 181-190
- Abstract
- The article is devoted to the formation of an effective system of tax and budgetary allocation of VAT, taking into account constitutional provisions that are fundamentally important for this area of relations. As a result of the study of this phenomenon using the example of the largest BRICS countries - China, India, Brazil - possible ways of interaction between the fiscal interests of the state center and the regions have been identified. Their generalization allows us to identify two extreme options: (1) complete regional centralization, in which the main tax and budget decisions are made by the central government; (2) partial regional decentralization, when it is possible to divide tax powers, provide independence in expenses, and create bodies for coordinating legal regulation between the center and the regions. It is concluded that the experience of organizing the fiscal distribution of VAT receipts in the BRICS countries can be productively applied to further improve such distribution as the most important financial and legal regulator of socio-economic development.
- Keywords
- налоговый федерализм межбюджетное распределение НДС БРИКС финансовая самостоятельность региона правовое регулирование налогообложения добавленной стоимости кооперативный федерализм социально-ориентированное налогообложение
- Date of publication
- 01.06.2025
- Year of publication
- 2025
- Number of purchasers
- 0
- Views
- 7
References
- 1. Зорькин В. Д. Конституционный Суд России: доктрина и практика. М., 2019. С. 125.
- 2. Льюис Э. Без оглядки на богов. Взлет современной Индии. М., 2009.
- 3. Чиркин В. Е. Конституция и современные модели публичной власти: идеологемы и реалии // Государство и право. 2011. № 6. С. 5-12.
- 4. Erbolato H. Brazilian Tax Reform - Framework and What to Expect // International Forum Bloombergtax. 2020. Jan. 22. URL: https://news.bloombergtax.com/daily-tax-report--international/brazilian-tax-reform--framework-and-what-to-expect
- 5. Gao P., Ma Ju. China: Toward the New Stage of Improving Its Tax System // Journal of Tax Reform. 2015. Vol. 1. No. 2-3. Pp. 145-160.
- 6. Giglio G., Natale M. The long expected Brazilian tax reform - objectives, challenges and pitfalls // Euromoney Institutional Investor. 2020. URL: https://www.internationaltaxreview.com/article/b1ky5my4sl0zqx/the-long-expected--brazilian-tax-reform--objectives-challenges-and-pitfalls
- 7. Subrata K. M. Politics in India. Structure, Process and Policy. New Delhi, 2014. P. 121.
- 8. Tavares R. J. S. Foreword: Assessing Brazil’s tax landscape in 2020 // Euromoney Institutional Investor. 2020. URL: https://www.internationaltaxreview.com/article/b1ky4qkvpyc4pd/foreword--assessing-brazils-tax-landscape-in 2020
