Home  Journals  Finance and Credit  13(349) – 2009 April

Fiscal capacity as an integral test of regional intergovernmental fiscal relations (case study of Sverdlovsk region)

Available online: 16 September 2009

Subject Heading: Budgetary policy

JEL Classification: 

The article studies the fiscal capacity stabilization of municipal units in one of the largest regions of the Russian Federation – Sverdlovsk region. The author uses theoretic approaches and legal framework to analyze the methods of budget stabilization, to evaluate the municipal state-aided as compared with municipalities of high fiscal capacity. The article also deals with the replacement of part of such aid with additional standard personal income tax.

Keywords: fiscal capacity of municipal units, methods of budget stabilization, state-aided, part of aid substitution, standard personal income tax

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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