bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Balancing the Budget Income of the Subjects of the Russian Federation: Evaluation of Alternative Methods of Tax Distribution between the Federal Center and the Regions


Stanislav Fedorov
(about the author)

Fedorov Stanislav Gennadyevich – Postgraduate Student, Department of Finance, Currency Circulation and Credit, Tyumen State University

Published in:
Russian Journal of Entrepreneurship
– № 15 / August, 2012



Keywords: budget reform, inter budget relations, inter-budget transfers, subsidies, tax income of regions, tax policy, tax potential of regions


Citation:
Stanislav Fedorov (2012). Balancing the Budget Income of the Subjects of the Russian Federation: Evaluation of Alternative Methods of Tax Distribution between the Federal Center and the Regions. Russian Journal of Entrepreneurship, 13(15), 17-24. — url: http://bgscience.ru/com/lib/3756


Share:

Abstract:

The majority of Russian regions receive subsidies to equalize fiscal capacity of the subjects of the Russian Federation. This leads to the fact that the regional governments are poorly motivated to increase their revenues from taxes. There is an opinion about a possibility to review an alternative method of tax distribution between the federal center and the regions. The article discusses the possibilities and consequences of such distribution by the case study of the corporate profits tax.







References:
1. Byudzhetnyy kodeks RF.
2. Metodika raspredeleniya dotatsiy na vyravnivanie byudzhetnoy obespechennosti subyektov Rossiyskoy Federatsii (Utverzhdena postanovleniem Pravitelstva RF ot 22.11.2004 № 670 s izmeneniyami ot 18.09.06, 03.11.07, 12.08.08, 02.11.09).
3. Minfin.ru − Rezultaty raspredeleniya dotatsiy na vyravnivanie byudzhetnoy obespechennosti subyektov Rossiyskoy Federatsii na 2011 god.
4. Postuplenie nalogov, sborov i inyh obyazatelnyh platezhey v konsolidirovannyy byudzhet Rossiyskoy Federatsii po sostoyaniyu na 1 yanvarya 2011 g. Forma № 1-NM.
5. Rossiyskaya gazeta. «Khloponin predlozhil peredaty regionam dokhody ot aktsizov na alkogol» [Elektronnyy resurs]. – Rezhim dostupa: http://www.rg.ru/2011/12/26/hloponin-anons.html.