<<

the List of the used sources

389

Laws and subordinate legislations

1. The law of of Moscow from 10.09.2008 № 39 «About the budgetary system and budgetary process in the city of Moscow»//the Bulletin of the Mayor and the Government of Moscow.

2008. № 55.

2. The law of of Moscow from 18.04.2007 № 11 (red. From 25.05.2016) «About

Referenda in the city of Moscow »//the Bulletin of the Mayor and the Government of Moscow. 2007. № 29.

3. The law of of Moscow from 23.11.2016 № 42//the Bulletin of the Mayor and the Government of Moscow. 2016. № 70, volume 1 (the Law, appendices 1-3, 4 (the beginning)); the Bulletin of the Mayor and the Government of Moscow. 2016. № 70, volume 2 (the appendix 4 (the termination), appendices 5-23).

4. The law of Georgia «About economic freedom». An access mode:

https://matsne.gov.ge/ka/document/download/1405264/0/ru/pdf (circulation date:

08.04.2017).

5. The constitution of the Russian Federation//Meeting of the legislation of the Russian Federation. 2014. № 31. Item 4398.

6. The tax code of the Russian Federation//Meeting

Legislations of the Russian Federation. 1998. № 31. Item 3824; Meeting of the legislation of the Russian Federation. 2000. № 32. Item 3340.

7. The governmental order of the Russian Federation from 22.11.2004 № 670 (red. From

27.12.2016) «About distribution of grants to alignment of budgetary security of subjects of the Russian Federation»//Meeting of the legislation of the Russian Federation. 2004. № 48. Item 4797.

389 Hereinafter sources are placed in alphabetic order.

8. The governmental order of the Russian Federation from 29.12.2007 № 1010 (red. From

03.12.2014) "About an order of a drafting of the federal budget and projects of budgets of the state off-budget funds of the Russian Federation for the next fiscal year and the planned period"//Meeting of the legislation of the Russian Federation. 2008. № 4. Item 263.

9. The federal law from 06.10.1999 № 184-FZ (red. From 28.12.2016) «About the general principles of the organisation legislative (representative) and executive powers of the government of subjects of the Russian Federation»//Meeting of the legislation of the Russian Federation. 1999. № 42. Item 5005.

10. The federal law from 06.10.2003 № 131-FZ (red. From 03.07.2016) «About the general principles of the organisation of a local government in the Russian Federation»//Meeting of the legislation of the Russian Federation. 2003. № 40. Item 3822.

11. The federal law from 11.04.1998 № 55-FZ «About ratification of the European charter of a local government»//Meeting of the legislation of the Russian Federation. 1998. № 15. Item 1695.

12. The federal constitutional law from 10.10.1995 № 2-FKZ (red. From

28.06.2004) «About a referendum of the Russian Federation»//Meeting

Legislations of the Russian Federation. 1995. № 42. Item 3921.

13. The federal constitutional law from 28.06.2004 № 5-FKZ (red. From

06.04.2015) «About a referendum of the Russian Federation»//Meeting

Legislations of the Russian Federation. 2004. № 27. Item 2710.

14. 307 Ley 1/2011, de 21 de enero, del Impuesto sobre las Labores del Tabaco y otras Medidas Tributarias//BOC-A-2011-017-307.

15. A Consolidation of the Constitution Acts 1867 to 1982.

Consolidated as of January 1, 2013. An access mode: http://laws-lois.justice.gc.ca/PDF/CONST_E.pdf (circulation date: 11.04.2017).

16. British North America Act 1867//30-31 Vict., c. 3 (U.K.).

17. Bundesgesetz vom 14. Dezember 1990 uber die direkte Bundessteuer (DBG)//SR 642.11.

18. Bundesgesetz vom 3. Oktober 2003 uber den FINANZ - und Lastenausgleich (FiLaG)//SR 613.2.

19. Bundesgesetz, mit dem ein Finanzausgleichsgesetz 2017 erlassen wird sowie das Finanzausgleichsgesetz 1997, das Finanzausgleichsgesetz 2001, das Finanzausgleichsgesetz 2005, das Finanzausgleichsgesetz 2008, das Umweltforderungsgesetz, das GESUNDHEITS - und Sozialbereich-Beihilfengesetz und das Bundespflegegeldgesetz geandert werden und das Bedarfszuweisungsgesetz aufgehoben wird//BGBl. I Nr. 116/2016.

20. California Government Code. An access mode:

https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml? tocCode=GOV&tocTi tle = + Government+Code + - + GOV # (circulation date: 24.03.2017).

21. California Revenue and Taxation Code. An access mode:

https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml? tocCode=RTC (circulation date: 24.03.2017).

22. California State Constitution. An access mode:

http://www.leginfo.ca.gov/const-toc.html (circulation date: 24.03.2017).

23. Canada Health Act//R.S.C., 1985, c. C-6.

24. Canada Health Transfer, Canada Social Transfer and Wait Times Reduction Transfer Regulations//SOR/2004-62.

25. Carbon Tax Act//SBC 2008. c. 40.

26. Codigo Financiero del Estado de Mexico y Municipios. An access mode: http://201.159.134.38/fichaOrdenamiento2.php? idArchivo=35136&ambito=estatal (circulation date: 26.04.2017).

27. Codigo Financiero para el Estado de Tlaxcala y sus Municipios. An access mode:

http://201.159.134.38/fichaOrdenamiento2.php? idArchivo=49853&ambito=estatal (circulation date: 26.04.2017).

28. Codigo Financiero para el Estado de Veracruz de Ignacio de la Llave. An access mode:

http://www.ordenj uridico. gob.mx/fichaOrdenamiento.php? idArchivo=77135&ambito=e statal (circulation date: 26.04.2017).

29. Codigo Fiscal de la Federacion//DOF: 31/12/1981.

30. Codigo Fiscal del Estado de Aguascalientes. An access mode:

http://www.ordenj uridico. gob.mx/fichaOrdenamiento.php? idArchivo = 18760&ambito=e statal (circulation date: 26.04.2017).

31. Codigo Fiscal del Estado de Baja California. An access mode:

http://www.ordenj uridico. gob.mx/fichaOrdenamiento.php? idArchivo = 18851 &ambito=e statal (circulation date: 26.04.2017).

32. Codigo Fiscal para Estado de Morelos. An access mode:

http://201.159.134.38/fichaOrdenamiento2.php? idArchivo=766&ambito=estatal (circulation date: 26.04.2017).

33. Codigo Fiscal para Estado de Yucatan. An access mode:

http://www.ordenj uridico. gob.mx/fichaOrdenamiento.php? idArchivo=98236&ambito=e statal (circulation date: 26.04.2017).

34. Commonwealth of Australia Constitution Act (The Constitution). An access mode: https://www.legislation.gov.au/Details/C2013Q00005 (circulation date:

26.04.2017).

35. Constitucion PoHtica de Colombia de 1991//Gaceta Constitucional No.

116 de 20 de julio de 1991.

36. Constituifao da Republica Federativa do Brasil de 1988//DOU de 05/10/1988 (n ° 191-A, Sefao I, pag. 1).

37. Constitution of the Republic of South Africa. An access mode:

http://www.gov.za/documents/constitution-republic-south-africa-1996 (date

Circulations: 26.04.2017).

38. Decreto Legislativo 1/2009, de 1 de septiembre, por el que se aprueba el texto refundido de las disposiciones dictadas por la Comunidad Autonoma de Andaluda en materia de tributos cedidos//BOE-A-2009-14964.

39. Decreto Legislativo 28 agosto 1997, n. 281 “Definizione ed ampliamento delle attribuzioni della Conferenza permanente per i rapporti tra lo Stato, le regioni e le province autonome di Trento e Bolzano ed unificazione, per le materie ed i compiti di interesse comune delle regioni, delle province e dei comuni, con la Conferenza Stato - citta ' ed autonomie locali”//Gazzetta ufficiale 30 agosto 1997, n.202.

40. Federal-Provincial Fiscal Arrangements Act//R.S.C., 1985, c. F-8.

41. Finance (Local Property Tax) Act 2012. An access mode:

http://www.irishstatutebook.ie/eli/2012/act/5 2/enacted/en/print # sec17 (date

Circulations: 26.04.2017).

42. Gewerbesteuergesetz//BGBl. I S. 4167.

43. Grundgesetz ftr die Bundesrepublik Deutschland//BGBl. I S. 2438.

44. HST (Harmonized Sales Tax) Referendum Regulation//B.C. Reg. 68/2011.

45. Income Tax Act//R.S.C. 1985, c. 1 (5th supp.).

46. Income Tax Act//R.S.N.W.T. 1988, c. I-1.

47. Interstate Income Act//PL86-272.

48. Lei Complementar n ° 116, de 31 de Julho de 2003//LC 116/2003.

49. Ley 12/2002, de 23 de mayo, por la que se aprueba el Concierto Economico con la Comunidad Autonoma del Pafs Vasco//BOE-A-2002-9969.

50. Ley 1450 de 2011 (junio 16) por la cual se expide el Plan Nacional de Desarrollo, 2010-2014//Diario Oficial No. 48.102 de 16 de junio de 2011.

51. Ley 1454 de 2011 (junio 28) por la cual se dictan normas organicas sobre ordenamiento territorial y se modifican otras disposiciones//Diario Oficial No. 48.115 de 29 de junio de 2011.

52. Ley 18/2010, de 16 de julio, del regimen de cesion de tributos del Estado a la Comunidad Autonoma de Andaluda y de fjacion del alcance y condiciones de dicha cession//BOE-A-2010-11412.

53. Ley 20/1991, de 7 de junio, de modificacion de los aspectos fiscales del Regimen Economico Fiscal de Canarias//BOE-A-1991-14463.

54. Ley 22/2009, de 18 de diciembre, por la que se regula el sistema de financiacion de las Comunidades Autonomas de regimen comun y Ciudades con Estatuto de Autonomfa y se modifican determinadas normas tributaries//BOE-A-2009 20375.

55. Ley 28/1990, de 26 de diciembre, por la que se aprueba el Convenio Economico entre el Estado y la Comunidad Foral de Navarra//BOE-A-1990-31117.

56. Ley 30/1972, de 22 de julio, sobre Regimen Economico-fiscal de Canarias//BOE-A-1972-1094.

57. Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Ffsicas y de modificacion parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio//BOE-A-2006 20764.

58. Ley 5/1986, de 28 de julio, del Impuesto Especial de la Comunidad Autonoma de Canarias sobre combustibles derivados del petroleo//B.O.C. 90, de 1.8.1986.

59. Ley 6/2010, de 11 de junio, reguladora de la parti cipacion de las entidades locales en los tributos de la Comunidad Autonoma de Andaluda//BOE-A-2010-11492.

60. Ley de Coordinacion Fiscal//DOF 27-12-1978.

61. Ley del impuesto al valour agregado//DOF 29-12-1978.

62. Ley Organica 2/2007, de 19 de marzo, de reforma del Estatuto de Autonomla para Andaluda//BOE-A-2007-5825.

63. Ley Organica 3/1979, de 18 de diciembre, de Estatuto de Autonomia para el Pais Vasco//BOE-A-1979-30177.

64. Ley Organica 8/1980, de 22 de septiembre, de Financiacion de las Comunidades Autonomas//BOE-A-1980-21166.

65. Loi 11685 modifiant la loi sur l'imposition des personnes physiques (LIPP) (Limitation de la deduction des frais de deplacement selon le droit federal harmonise)//Feuille d’Avis Officielle de la Republique et Canton de Geneve. No. 160. 15 Janvier 2016.

66. Loi n ° 82-653 du 29 juillet 1982 portant reforme de la planification//Journal officiel du 30 juillet 1982.

67. Loi sur les comunes//RSF 140.1.

68. New Hampshire Revised Statutes. An access mode:

http://www.gencourt.state.nh.us/rsa/html/indexes/default.html (circulation date:

26.04.2017).

69. Personal Income Tax Administration and Tax Sharing Agreement between

the Government of Canada and the Nunatsiavut Government. An access mode: http://www.fin.gc.ca/activty/firstnations/fnpitaa-aairppn/aa2005-11.pdf (date

Circulations: 26.04.2017).

70. Prefeitura de Sao Paulo. Decreto N ° 53.151, de 17 de Maio de 2012.

Access mode:

http://ww2.prefeitura.sp.gov.br/arquivos/secretarias/financas/legislacao/Decreto-53151 2012.pdf (circulation date: 26.04.2017).

71. Rahvahaaletuse seadus//RT I 2002, 30, 176.

72. Reciprocal Income Tax Agreement between Commonwealth of Virginia

and State of Maryland. An access mode:

https://townhall.virginia. gov/l/GetFile.cfm? F ile=C: %5CT ownHall%5 Cdocroot%5 CGui danceDocs%5C161%5CGDoc_TAX_2625_v1.pdf (circulation date: 03.04.2017).

73. Referendum Act//RSBC 1996, Chapter 400.

74. Stabilitatsratsgesetz//BGBl. I S. 2702.

75. The Constitution of India. An access mode: http://lawmin.nic.in/olwing/coi/coi-english/coi-indexenglish.htm (circulation date:

26.04.2017).

76. The Constitution of the United States of America. An access mode: https://www.senate.gov/civics/constitution_item/constitution.htm (circulation date:

26.04.2017).

77. The Income Tax Act//S.S., 2000, c. I-2.01.

78. Tobacco Tax Act//RSBC 1996 c. 452.

79. Verfassung des Kantons Zurich//SR 131.211.

80. Verfassungen der Schweiz. An access mode:

http://www.verfassungen.de/ch/(circulation date: 26.04.2017).

81. Verordnung vom 7. November 2007 uber den FINANZ - und Lastenausgleich (FiLaV)//SR 613.21.

Certificates of the secondary right

82. Commission Decision of 22.10.2013 setting up the Commission Expert Group on Taxation of the Digital Economy. An access mode: http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/t ax_fraud_evasion/com_2013_7082_en.pdf (circulation date: 17.05.2017).

83. Council Directive № 2006/112/EC of 28 November 2006 on the common system of value added tax//O.J. L 347 of 11 December 2006. P. 1.

84. Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax//O.J. No. L 77/1 of 23.3.2011.

85. Decreto del presidente del consiglio dei ministri 2 luglio 1996 “Istituzione della Conferenza Stato-citta ' e autonomie locali”//Gazzetta ufficiale 27 gennaio 1997 n. 21.

Tax arrangements and agreements on revenue distribution

86. Arrangement between the Government of Canada and the Government of Nova Scotia on Offshore Revenues. An access mode: https://www.fin.gc.ca/fedprov/pdf/nsae.pdf (circulation date: 26.04.2017).

87. Canada-Nova Scotia Offshore Petroleum Resources Accord. An access mode: http://www.cnsopb.ns.ca/pdfs/Accord.pdf (circulation date: 26.04.2017).

88. Comprehensive Integrated Tax Coordination Agreement between the

Government of Canada and the Government of Quebec. An access mode:

http://www.finances.gouv.qc.ca/documents/Autres/en/AUTEN_T ax-agreement.pdf (circulation date: 19.04.2017).

89. Comprehensive Integrated Tax Coordination Agreement between the

Government of Canada and the Government of Ontario. An access mode:

http://www.fin.gov.on.ca/en/publications/2009/citca.html (circulation date:

19.04.2017).

90. Contrato Plan Nacion - Departamento de Santander 2013-2018. An access mode:

https://colaboracion.dnp.gov.co/CDT/Contratos%20Plan/Acuerdo%20Estrategico%20S antander.pdf (circulation date: 27.03.2017).

91. Convenio de Adhesion al Sistema Nacional de Coordinacion Fiscal que

celebran la Secretaria de Hacienda y Credito Publico y el Gobierno del Estado de Mexico. An access mode:

http://tejupilco.gob.mx/contenidos/tejupilco/pdfs/22ZCONADHESION.pdf (circulation date: 26.04.2017).

92. Intergovernmental Agreement on Federal Financial Relations. An access mode:

http://www.federalfinancialrelations.gov.au/content/intergovernmental_agreements/IGA _federal_financial_relations_aug11.pdf (circulation date: 26.04.2017).

93. Konkordat zwischen den Kantonen der Schweizerischen Eidgenossenschaft uber den Ausschluss von Steuerabkommen vom 10. Dezember 1948//SR 671.1.

94. Memorandum of Agreement between the Government of Canada and the

Government of Newfoundland and Labrador on Offshore Oil and Gas Resource Management and Revenue Sharing. An access mode:

http://www.servicenl.gov.nl.ca/printer/publications/aa_mou.pdf (circulation date:

26.04.2017).

95. Reciprocal Income Tax Agreement between Commonwealth of Virginia

and State of Maryland. An access mode:

https://townhall.virginia. gov/l/GetFile.cfm? F ile=C: %5CT ownHall%5 Cdocroot%5 CGui danceDocs%5C161%5CGDoc_TAX_2625_v1.pdf (circulation date: 03.04.2017).

96. Reciprocal Taxation Agreement (Canada - British Columbia). An access mode: http://lailayuile.files.wordpress.com/2011/07/canadabcrta20101.pdf (circulation date: 19.04.2017).

International dogovory

97. The Viennese convention on the right of the international agreements//international law Committee work. Izd. IV. New York: the United Nations Organization, 1988. With. 287-316.

98. Acuerdo de integration subregional andino (Acuerdo de Cartagena).

Access mode: http://www.comunidadandina.org/Documentos.aspx (date

Circulations: 26.04.2017).

99. Tratado de Asuncion para la Constitucion de un Mercado Comun. An access mode:

http://www.mercosur.int/innovaportal/file/719/1/CMC_1991 _TRATADO_ES_Asuncio n.pdf (circulation date: 26.04.2017).

100. Treaty Establishing the Common Market for Eastern and Southern Africa.

Access mode: http://www.comesa.int/wp-content/uploads/2016/06/COMESA-

Treaty.pdf (Circulation date: 01.05.2017).

101. Treaty Establishing the European Economic Community//298 U.N.T.S. 11.

Judiciary practice

102. The decree of the Constitutional Court of the Russian Federation from 1997 № 5-П//Meeting of the legislation of the Russian Federation. 1997. № 13. Item 1602.

103. «Compagnie de Saint-Gobain, Zweigniederlassung V. Finanzamt Aachen-Innenstadt». Case C-307/97//European Court reports. 1999. P. I - 06161.

104. «V. Pedder»//(1904 1 CLR 91.

105. «Engineers’ Case»//(1920 28 CLR 129.

106. «V. San Antonio Metropolitan Transit Authority»//469 U.S. 528 (1985).

107. «Geoffrey Inc V. South Carolina Tax Commission»//313 S.C. 15, 437 S.E.2d 13 (S.C. 1993).

108. «Ha and V. the Sate of NSW and others»//(1997 189 CLR 465.

109. «National League of V. Usery»//426 U.S. 833 (1976).

110. «New State Ice Co V. Liebmann», 285 U.S. 262, 311 (1932).

111. «New V. United States»//505 U.S. 144 (1992).

112. «Northwestern States Portland Cement Co V. Minnesota»//358 U.S. 450 (1959).

113. «Marks AND Spencer V. David Halsey (Her Majesty's Inspector of Taxes)». Case C-446/03//European Court Reports. 2005. P. I-10837.

114. «Railway Servants’ Case»//(1906 4 CLR 488.

115. «South V. Commonwealth»//(1942 65 CLR 373.

116. «V. Commonwealth»//(1957 99 CLR 575.

Dissertations and author's abstracts

117. Morozova, O.S.Pravovoe regulation of interbudgetary relations in Germany: avtoref. dis.... kand. jurid. Sciences: 12.00.04 / Morozova Olga Sergeevna. - M, 2013.

118. Sinitsyn, M.L.Nalogovyj federalism in the European Union: avtoref. dis.... kand. jurid. Sciences: 12.00.04 / Sinitsyn Maria Leonidovna. - M, 2013.

119. SHugaev, A.A.budgetary federalism in the Russian Federation and the USA: rather-legal aspect: avtoref. dis.... kand. jurid. Sciences: 12.00.14 / Shugaev Alexander Andreevich. - M, 2009.

120. Lkhagvadorj A. Fiscal Federalism and Decentralization in Mongolia. Thesis submitted for the Degree of Doctor of Philosophy. Potsdam, 2009.

121. Salvadori L. Essays on Tax Administration. Thesis submitted for the Degree of Doctor of Philosophy. Barcelona, 2015.

122. Vo D.H. The Economics of Measuring Fiscal Decentralization. Thesis submitted for the Degree of Doctor of Philosophy. Perth, 2008.

Monographies and articles

123. Actual problems of a financial law: the monography / otv. red. E.JU.Grachev. - M: Norm, INFRA TH, 2016.

124. Artyomov, N.M.Ashmarina, E.M.role of taxes and the fiscal law in maintenance of straight lines and feedback in the course of state regulation of economic processes / N.M.Artyomov, E.M.Ashmarina//the Right and a policy. - 2000. - № 9.

125. Baranova, K.K.problem of the Russian budgetary federalism in a context of foreign (German) experience / K.K.Baranova. The Russian Academy of Sciences. Institute of Europe. Reports of Institute of Europe № 90. - M, 2002.

126. Boltinova, O.V.Sistemnost in the tax and budgetary right of the Russian Federation / O.V.Boltinova//Actual problems of the Russian right. - 2016. - № 7.

127. Gligich-Zolotaryova, M.V.Pravovye of a federalism basis / M.V.Gligich-Zolotaryova. Institute of the state and the rights (Russian Academy of Sciences). - M: JUrist, 2006.

128. Grachev, E.JU. The Sokolov, E.D.financial law: the textbook / E.J.Grachyova, E.D.Sokolova. - M: Jurisprudence, 2000.

129. Ilyin, A.V.legal the nature of grants for alignment of budgetary security / A.V.Ilin//the Russian legal journal. - 2015. - № 5.

130. Isaev, M.A.Istorija of the Russian state and the right / M.A.Isaev. MGIMO (University) the Ministry of Foreign Affairs of Russia. - M: the Status, 2012.

131. Kerimov, A.D.modern the state: theory questions / A.D.Kerimov. - M: Norm, 2007.

132. Kozyrin, A.N.fiscal law of foreign countries: theory and practice questions / A.N.Kozyrin. - M: the Manuscript, 1993.

133. Kolibab, K.E.Dogovory of the Russian Federation with its subjects about differentiation of subjects of management and authorities: sharing of legislators / is necessary for K.E.Kolibab//the Journal of the Russian right. - 1998. - № 8.

134. A constitutional law of foreign countries: the textbook / under obshch. red. M.V.Baglaja, J.I.Lejbo, L.M.Entina. - M: JUr. Norm, FACE DOWNWARDS INFRA TH, 2016.

135. International law: the textbook / otv. red. A.N.Vylegzhanin. - M: Higher education, Jurajt-Izdat, 2009.

136. The local finance: the selected articles. V.N.Tverdohlebov. - M: the Russian political encyclopaedia (ROSSPEN), 2012.

137. povetkina, N.A. To a question on signs of incomes of the budget / N.A.Povetkina//the Russian justice. - 2015. - № 6.

138. Timonina, I.L. Japan: regional economy and a policy / I.L.Timonina. - M: WILLOWS of the Russian Academy of Sciences, 2002.

139. Tolstopjatenko, G.P.Evropejskoe the fiscal law / G.P.Tolstopjatenko. - M: norm, 2001.

140. Federalism: the Russian and international measurements (experience of the comparative analysis) / under the editorship of R.Khakimov. - Kazan, 2004.

141. SHepenko, R.A.Mezhdunarodnye tax rules. I. / R.A.Shepenko. - M: JUrlitinform, 2012.

142. SHepenko: the constitutional norms / R.A.Shepenko. - M: the status, 2006.

143. JAgovkina, V.A.Nedopivtseva, D.A.local government in the conditions of crisis: budgetary aspect / V.A.Jagovkina, D.A.Nedopivtseva//Municipal property: economy, the right, management. - 2017. - № 1.

144. JAgovkina, V.A.Tchernyshov, N.A.legal regulation of granting of interbudgetary transfer deeds from the federal budget / V.A.Jagovkina, N.A.Chernyshova//the Financial law. - 2016. - № 12.

145. Adamovich I.B., Hosp G. Fiscal Federalism for Emerging Economies: Lessons from Switzerland? Seminar fur WIRTSCHAFTS - und Sozialpolitik der Universitat Freiburg/Schweiz, 2001.

146. Ahmad E., Al Faris A. Fiscal Reforms in the Middle East: VAT in the Gulf Cooperation Council. Edward Elgar Publishing, 2010.

147. Alam M. Intergovernmental Fiscal Transfers in Developing Countries: Case Studies from the Commonwealth. Commonwealth Secretariat, 2014.

148. Alfange D. The Supreme Court and the National Will. Doubleday, Doran AND Co., 1937.

149. Ambrosanio F., Bordignon M. Normative versus Positive Theories of revenue assignments in federations.//In Ahmad E. (ed.). Handbook of Fiscal Federalism. Edward Elgar Publishing, 2006.

150. Arbuckle G., Bartel H. Readings in Canadian Real Estate. Captus Press,

2004.

151. Ashworth J., Galli E., Padovano F. Decentralization as a Constraint to Leviathan: a Panel Cointegration Analysis. XVIII Conferenza “Nuove tendenze nella regolamentazione, nella produzione e nel finanziamento”. Pavia, 2006.

152. Avi-Yonah R.S. Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?//Law Quadrangle. 2006. Notes 48. No. 3.

153. Balalaia N., Afanase C. Equalization of the Budget Incomes in the

Administrative-Territorial Structures. An access mode:

http://www.ann.ugal.ro/eco/Doc2010_2/Balalia_Afanase.pdf (circulation date: 27.03.2017).

154. Bardopoulos A.M. eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution? Springer, 2015.

155. Bastable C.F. Public Finance. London: Macmillan and Co., Limited, 1917.

156. Beckman K. Wenn die Demokratie zusammenbricht: Warum uns das Demokratische Prinzip in eine Sackgasse fuhrt. FinanzBuch Verlag, 2012.

157. Bergvall D., Charbit C., Kraan D.-J., Merk O. Intergovernmental Transfers and Decentralized Public Spending//OECD Journal on Budgeting. 2006. Vol. 5. Iss. 4.

158. Bertolissi M. Federalismo fiscale: una noziona guiridica//Federalismo Fiscale. 2007, 1. P. 34.

159. Bird M.R. Intergovernmental Fiscal Relations in Fragmented Societies. Helbing et Lichtenhahn, 2001.

160. Bird R. M. Subnational Taxation in Developing Countries: a Review of the Literature//The World Bank. Policy Research Working Paper. 2010. No. 5450.

161. Bird R.M. Rethinking Subnational Taxes - A New Look at Tax Assignment. International Monetary Fund, 1999.

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A source: Kazeeva Yana Sergeevna. LEGAL REGULATION of DECENTRALIZATION of AUTHORITIES In TAX SPHERE. The dissertation on competition of a scientific degree of the candidate of jurisprudence. Moscow -. 2017

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