+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Finance and Credit

Formation of a functional and effective model of tax federalism: Criteria and factors

Vol. 26, Iss. 12, DECEMBER 2020

Received: 1 October 2020

Received in revised form: 19 October 2020

Accepted: 2 November 2020

Available online: 25 December 2020

Subject Heading: FISCAL SYSTEM

JEL Classification: H20, H21, H23

Pages: 2724–2742


Suleimanov M.M. Dagestan State University (DSU), Makhachkala, Republic of Dagestan, Russian Federation


Subject. This article explores the criteria and factors of forming a functional effective model of tax federalism, the combination of financial relationships arising in the process of allocation of taxes between public power levels. The Russian model of tax federalism is the subject of research.
Objectives. The article aims to develop theoretical provisions and practical recommendations to improve the system of delimitation of authorities for government agencies and municipalities, build a functional and effective model of tax federalism to stimulate the growth of tax potential of the subjects of the Russian Federation and municipal entities.
Methods. For the study, I used the methods of comparative analysis, synthesis, and comparison.
Results. The article proposes criteria and factors that determine the formation of a functional effective model of tax federalism aimed at increasing the tax potential of the Russian Federation constituent entities and municipalities.
Conclusions and Relevance. The article concludes that the most important characteristic of the tax federalism model is functional efficiency. When determining the quality of the existing model, it is necessary to rely on the degree of implementation of the functional purpose of tax federalism. The significance of the study lies in the development of theoretical provisions and practical recommendations aimed at forming a functional and effective model of tax federalism.

Keywords: tax federalism, tax potential, regional budget, financial autonomy, tax system


  1. Oborina O.E. [Economic efficiency: concept and essence]. Molodoi uchenyi = Young Scientist, 2020, no. 23, pp. 427–429. URL: Link (In Russ.)
  2. Sadykova L.G. [To the question of the essence of the category of "efficiency"]. Molodoi uchenyi = Young Scientist, 2016, no. 12, pp. 1426–1430. URL: Link (In Russ.)
  3. Apkanieva K.I. [Evaluation of the effectiveness of government bodies in the Russian Federation: state, problems and solutions]. Molodoi uchenyi = Young Scientist, 2018, no. 45, pp. 123–127. URL: Link (In Russ.)
  4. Khizha O.N. [The evolution of approaches to the interpretation of the concept "Efficiency" in economic science]. Vestnik Chelyabinskogo gosudarstvennogo universiteta = Bulletin of Chelyabinsk State University. Economic Sciences, 2018, no. 7, pp. 21–27. URL: Link (In Russ.)
  5. Gurkina S.M., Chernikova O.P. [Use of key performance indicators of enterprises]. Vestnik nauki i obrazovaniya = Bulletin of Science and Education, 2017, no. 1, pp. 45–47. URL: Link (In Russ.)
  6. Kazakova M.Yu. [Management of economic efficiency of the enterprise]. Problemy nauki = Problems of Science, 2018, no. 2, pp. 38–41. URL: Link (In Russ.)
  7. Kriklivets A.A., Sukhomyro P.S. [The concept of Efficiency in economic science]. Molodoi uchenyi = Young Scientist, 2019, no. 2, pp. 237–239. URL: Link (In Russ.)
  8. Aliev B.Kh., Suleimanov M.M. [On the development of the tax potential of the constituent entities of the Russian Federation in the context of the modern model of federal relations]. Finansy = Finance, 2019, no. 12, pp. 14–19. (In Russ.)
  9. Korostelkina I.A., Ovchinnikova N.V. [Tax federalism as a basis for the distribution of tax revenues between the links of the budget system]. Ekonomicheskie i gumanitarnye nauki = Economic Science and Humanities, 2019, no. 12, pp. 27–39. (In Russ.)
  10. Sizova M.O. [Formation of a unified effective model of tax federalism: global, singular]. Alleya nauki, 2019, vol. 5, no. 1, pp. 754–757. (In Russ.) URL: Link
  11. Ermakova Yu.S. [Tax capacity in the system of fiscal federalism and promotion of regional development]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2017, vol. 10, iss. 11, pp. 1305–1320. (In Russ.) URL: Link
  12. Matveev V.V., Ovchinnikova A.V. [Structural shifts in the economy of the region and tax federalism]. Vestnik Yuzhno-Ural'skogo gosudarstvennogo universiteta. Seriya: Ekonomika i menedzhment = Bulletin of South Ural State University. Series: Economics and Management, 2020, vol. 14, no. 3, pp. 30–37. (In Russ.)

View all articles of issue


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

Journal current issue

Vol. 26, Iss. 12
December 2020