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Tax capacity in the system of fiscal federalism and promotion of regional development

Vol. 23, Iss. 3, MARCH 2020

Received: 4 August 2017

Received in revised form: 26 September 2017

Accepted: 3 October 2017

Available online: 16 March 2020

Subject Heading: Tax and taxation

JEL Classification: H30, H61, R58

Pages: 342–360

Ermakova Yu.S. Kuban State University (KubSU), Krasnodar, Russian Federation

ORCID id: not available

Subject The article discusses the role of tax capacity in the management of inter-budget relationships.
Objectives The article aims to build and develop a qualitatively new motivational model to encourage Russian constituents to increase their tax potential by ranking them in socio-economic development groups.
Methods For the study, I used the methods of comparative, vertical and horizontal analysis, and statistical groupings.
Results The article clarifies that the mechanism for providing financial or other support to regions with the best tax potential is not working well because the economically developed territories have a higher rate of tax capacity and will always be ahead of the less developed ones. However, that could not be a significant growth rate in the main macroeconomic indicators, since a certain level of development has already been achieved.
Conclusions The article reckons that it is necessary to rate the regions by group of social and economic development and identify leaders with the best tax potential value in each group. This can help to develop an effective system of budgetary allocation and stimulating the regions' tax potential development.

Keywords: tax potential, social, economic, development, intergovernmental fiscal relations


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Vol. 23, Iss. 3
March 2020