Home  Journals  Regional Economics: Theory and Practice  10(337) - 2014 March

Tax decentralization as the basis of formation of the effective budget-and-tax policy of a region

Available online: 9 March 2014

Subject Heading: BUDGETARY REGULATION

JEL Classification: 

Pages: 7-15

The article studies the role of tax decentralization in forming an effective budget-and-tax policy of a region. The authors state that the problems of tax decentralization in Russia are many due to its vast territory and the great variety of climatic, resource, demographic, ethnic, infrastructure and other factors causing an essential distinction in the levels of economic development of various regions and in the needs of the regional population. The article illustrates the positive and negative aspects of decentralization of the budgetary and tax relations. The necessity of making an effective model of tax federalism that will serve the interests of the Federation and its subjects is substantiated.

Keywords: tax decentralization, tax federalism, budgetary tax policy, regions, efficiency

References:

1. Aliev B.Kh., Suleimanov M.M. Strategicheskie orientiry sovershenstvovaniia nalogovoi sistemy Rossii [Strategic reference points of improvement of the tax system of Russia]. Finansy i kredit – Finance and credit, 2013, no. 42, p. 44.
2. The budgetary message of the President of the Russian Federation on the budgetary policy in 2011–2013. Available at: Link. (In Russ.)
3. The budgetary message of the President of the Russian Federation on the budgetary policy in 2012–2014. Available at: Link. (In Russ.)
4. Igonina L.L. Munitsipal'nye finansy: uchebnoe posobie. [Municipal finance: manual]. Moscow, Lawyer Publ., 2003.
5. Laptev S.V. Osnovy teorii gosudarstvennykh finansov. [The basics of the theory of public finances]. Moscow, IUNITI-DANA, 2010, 226 p.
6. Suleimanov M.M. Osnovy biudzhetnogo i nalogovogo federalizma: uchebnoe posobie [The basics of the budgetary and tax federalism: manual]. Moscow, Pero Publ., 2013, pp. 99–100.
7. Suleimanov M.M. Problemy i perspektivy formirovaniia effektivnoi modeli nalogovogo federalizma v Rossii [Problems and prospects of formation of an effective model of tax federalism in Russia]. Finansy i kredit – Finance and credit, 2013, no. 25, p. 68.

View all articles of issue

ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

Journal current issue

Vol. 22, Iss. 4 April 2024

Archive