Abstract:
In the article the economic maintenance of tax federalism is investigated. Concepts on the given economic category have been systematised and its various parts were represented: 1) from the point of view of the objective economic maintenance, 2) as control systems of tax streams, 3) as element of budget federalism, 4) as forms of state regulation of social and economic development of territories. On the basis of neoinstitutional approach the maintenance of tax federalism as institutional forms of competitive struggle between authorities of different level in the course of upholding of nation-wide and local economic, social and political interests of the population and business communities is explained.
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