Alexander Shugaev, Lawyer of Levant & Partners law firm, contributed to monograph “Budgetary and Tax Federalism in Russian Federation and USA: comparative legal view”. In this book the author generally described the similarity and differences of Budgetary Federalism system in Russian Federation and USA. Moreover, he raised some problems connected with development of Budgetary and Tax federalism in Russia. Finally he formulated suggestions to improve Russian law regulating tax distribution to Federal and local budgets.
