ON THE LIMITS OF STATE AND LOCAL AUTHORITIES IN THE IMPLEMENTATION OF THE TAX POLICY OF LOCAL SELF-GOVERNMENT: THEORETICAL VIEWS OF A.I. VASILCHIKOV

The article is devoted to the analysis of A.I. Vasilchikov's theoretical views on the political traditions of the Zemstvo self-government regarding the definition of the limits of state and local authority in matters of taxation of local self-government, formed on the basis of understanding the experience of the Russian Empire in the post-reform period in the second half of the 19th century and in foreign countries (England, Prussia, France, Switzerland, Belgium and the USA). The urgency of the analysis of the theoretical approach of the researcher is conditioned by the need to improve the local self-government sphere, in order to increase the efficiency of tax provision for municipalities. According to the results of the study, A.I. Vasilchikov formed a system of views on political traditions and the limits of state and local authorities in matters of the tax policy of local self-government. In particular the important conclusion of the researcher is that separation of state and Zemstvo (local management) should be a division not in the subjects of departments, but in the limits of power between the state and Zemstvo. This principle finds its confirmation in distribution of power between the supreme and local authorities. The first establishes the law and the tax, the second, in turn, applies and executes the established law through the functioning of local institutions. It should be noted that A.I. Vasilchikov's theoretical deductions do not lose their significance in the context of their adaptive application to the process of transformation local self-government of contemporary Russia, and could be useful in the process of improving the tax policy of local selfgovernment.