Monografiya posvyashchena razvitiyu teorii i metodologii garmonizatsii nalogovykh otnosheniy s tsel"yu modernizatsii sistemy finansovogo obespecheniya deyatel"nosti publichno-pravovykh obrazovaniy v federativnom gosudarstve. Aktual"nost" temy issledovaniya obuslovlena otsutstviem v sovremennykh ekonomicheskikh issledovaniyakh tselostnoy sistemy vzglyadov i prakticheskikh predlozheniy po obespecheniyu sochetaniya nalogovykh interesov raznykh urovney vlasti i sozdaniyu stimulov k ukrepleniyu dokhodnoy bazy byudzhetov territoriy. Eto pervyy kompleksnyy analiz problem stanovleniya nalogovogo federalizma i razvitiya nalogovoy konkurentsii primenitel"no k Rossii (do nego obsuzhdalis" lish" nekotorye fragmenty). Vpervye postavlen vopros o konkurentsii kak institutsional"noy norme nalogovykh otnosheniy. Gluboko proanalizirovan zarubezhnyy opyt vyravnivaniya razlichiy v urovne razvitiya territorial"nykh obrazovaniy posredstvom nalogov. Monografiya adresovana ekonomistam, yuristam, menedzheram, rukovoditelyam i spetsialistam administratsiy regionov i munitsipalitetov, a takzhe studentam, magistrantam, aspirantam i prepodavatelyam ekonomicheskikh i yuridicheskikh vuzov i fakul"tetov, slushatelyam sistemy povysheniya kvalifikatsii.