%0 Journal Article %T The role of RF taxable entity in the financial system of Russia: historical and current understanding %A Tolkunov, V.. %K taxation, the tax system, fiscal funk-tion, tax policy, tax, regional taxes, the tax competence of the RF subjects, the financial competence of the subjects of the Russian Federation, the tax revenues. %J Journal of Legal Studies %D 2016 %N 1 %P 0 %I INFRA-M Academic Publishing LLC.