Ermakova E.A.Saratov Socio-Economic Institute, Branch of Plekhanov Russian University of Economics, Saratov, Saratov Oblast, Russian Federation eae13@mail.ru
Importance The article considers the issues of increased dependency of regional budgets on federal taxes. Objectives The paper aims to analyze the extent of dependence of budget tax revenue of subjects of the Russian Federation on federal taxes. Methods For the analysis, we used econometric methods. We considered certain Federal Districts and regions of the Volga Federal District as case studies. Results We invite our own definition of splittable taxes dividing them into two groups (permanent and temporary), selecting characteristics, systematizing the advantages and disadvantages of this tax policy arrangement of the Federated States. We analyzed the dynamics of installed regulations on splittable federal taxes and studied the value of each tax in the budgets of the regions of Federal Districts for three years. We note that the level of dependency of the regions on the Federal budget is growing every year. Conclusions and Relevance We conclude that many countries with a federal structure are gradually moving away from the use of splittable taxes towards granting more tax autonomy to regions. In Russia, in all regions the majority of tax revenues are financed by contributions from State taxes. This puts the regions at the mercy of the Centre and develops negative moods.
Keywords: tax policy, revenues, budget, federal taxes, dependence
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