Abstract:

This article is devoted to the study of questions of the regional segment of taxation in Russia, the peculiarities of the legal regulation of regional taxes, judicial practice in the implementation of regional taxation. Regional taxation is an institute of regional financial law. The system of regional financial law requires further developing. So, in addition to traditional institutions, the approach of defining the regional taxation institute in the regional financial law system is quite controversial. The allocation of the institute of regional taxation to the system of regional financial law has a great scientific perspective not only at the present stage of Russia's development, but also in the historical, legal and comparative legal aspect. In addition to scientific goals, this article also implements academic goals, namely, with the emergence of master's programs in financial law and tax law, it appears necessary to provide the regional segment of financial law with educational and scientific literature. A good share of the work is devoted to the methodological aspects of the development of regional tax law, which also allows its use in the educational process.