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@article{INTERGOVERNMENTAL TAX ALLOCATION MODELS AND THEIR EFFECTIVENESS IN DEVELOPED COUNTRIES_2026, volume={45}, url={https://americanjournal.org/index.php/ajbmeb/article/view/3387}, abstractNote={
The article emphasises the significance of the inter-budget tax distribution system in state financial management and the importance of mitigating inter-regional disparities through financial, organisational, and institutional methods. Based on the experience of developed countries, it analyses models of inter-budget tax distribution and the division of powers between central and local budgets, as well as levels of financial independence.
}, journal={American Journal of Business Management, Economics and Banking}, year={2026}, month={Feb.}, pages={60–67} }