Home  Journals  Finance and Credit  36(372) - 2009 September

On the Development of Tax Federalism in the RF: Problems and Prospects

Available online: 6 November 2009

Subject Heading: Tax policy

JEL Classification: 

The paper is devoted to revealing the trends and contradictions in the development of tax federalism in the RF. Topical issues of tax federalism formation in Russia are considered; the principles, methods and basic approaches to solving the problem of tax discrimination and distribution among the links of the budgetary system are analysed.
     The concept of “tax federalism” is specified and its role in the formation and evolution of federative relations in the RF is described. The system of income distribution among the layers of state power applied at this stage of Russia’s development is critically analysed. The ways and methods of tax revenue discrimination and distribution used abroad are described, the efficiency of their application in Russia is estimated and, this being taken into account, the ways of perfecting federative relations in Russia are suggested.
     The principles of effective tax discrimination and distribution among federal, regional and local budgets under the crisis conditions in the economy are formulated. A complex of scientific and practical recommendations on the improvement of the mechanism of regional and local taxation at this stage is substantiated.

Keywords: tax system; federative relations; tax federalism; independence of budgets; federal, regional and local taxes; mobility of taxation objects; principles of tax discrimination; methods of tax distribution; tax base; efficiency of taxation; subjects of the Federation; normative, cumulative, distributional methods; problems; perfection; Tax Code; closed list; residue principle; regulating income; priority directions

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

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