The article is devoted to the issues of international regional tax integration. The international economic integration has two mainstreams: global and regional economic integration. The global tax integration is concerned only with double taxation matters while the regional tax integration aims at procuring of four fundamental freedoms of common market and goes far beyond the elimination of double taxation. The legal solution for both global and regional international tax integration can not be found on the base of traditional conflict of laws method (sometimes called collision technique). Only the substantive law instruments meet the needs of both types of tax integration. The experience of international regional tax integration shows the examples of integration (or community) tax law system formation which include both supra-national and national sources of law. The tax harmonization is usually started with indirect taxes and indirect taxes harmonization reaches the highest level. The tax harmonization covers the tax administration issues. The direct taxes are usually harmonized later and only with reference to selected issues. Taxes are part of sovereignty which is vested in particular state therefore supra-national entities do not have their own tax systems.
The article is devoted to the problem of current stage of budgetary reform in Russian Federation – reform of budgetary institutions. The author gives the understanding of the essence of the budgetary institutions reform and analyses it’s context. The delay of the third stage of budgetary reform was caused by crisis of 2008. The financial crisis has negative influence on the implementation of budgetary institutions initiatives.
Through contemporary case studies of strategic management at work in the US and Europe, this collection shows that it can no longer be seen as a discipline for long term decisions but has become a central feature of the public sector. Individual chapters offer insights into strategic management capabilities at the national and sub-national level.