Regional Economics: Theory and Practice

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The impact of models of fiscal federalism on the taxable capacity level of Russian regions

Vol. 17, Iss. 10, OCTOBER 2019

Received: 11 May 2016

Received in revised form: 25 May 2016

Accepted: 9 June 2016

Available online: 15 October 2019


JEL Classification: H20, H21, H23

Pages: 1890–1908

Israpilov Kh.A. Dagestan State University (DSU), Makhachkala, Republic of Dagestan, Russian Federation

ORCID id: not available

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

ORCID id: not available

Subject The article considers the influence of models of fiscal federalism on the level of taxable capacity of Russian regions.
Objectives The study aims to develop theoretical and practical recommendations for improving the Russian model of fiscal federalism, which implies creating an efficient three-tier tax system under the formation of a decentralized model of federal relations to enhance the taxable capacity of Russian regions.
Methods The study employs certain methods of economic research, i.e. economic and statistical classification, time series, tabular and graphic representation of statistical data.
Results The scientific novelty of the paper is in the development of theoretical tenets and practical recommendations aimed at improving the efficiency of the existing model of fiscal federalism to enhance the taxable capacity of Russian regions. The paper reveals specific characteristics, the structure and functions of models of fiscal federalism available in the world practice. Based on best practices, we distinguish different types of models of fiscal federalism. We also offer our original model to allocate sources of tax revenues and powers between the levels of the budgetary system of the Russian Federation.
Conclusions The practical importance of the research is in the formulated proposals and recommendations for reforming the tax system and the existing model of fiscal federalism. Their implementation will enable a comprehensive approach to realization of socio-economic development programs for the Russian Federation and its individual regions.

Keywords: fiscal federalism, fiscal capacity, taxable capacity, budget, tax system


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