TY JOUR TI The role of RF taxable entity in the financial system of Russia: historical and current understanding KW taxation KW the tax system KW fiscal funk-tion KW tax policy KW tax KW regional taxes KW the tax competence of the RF subjects KW the financial competence of the subjects of the Russian Federation KW the tax revenues. JO Journal of Legal Studies AU Tolkunov, V.. PY 2016 IS 1 PB INFRA-M Academic Publishing LLC.