Regional Tax Autonomy and Budget Balances

Boris I. Alekhin ()
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Boris I. Alekhin: Russian State University for the Humanities, Moscow 125993, Russian Federation

Finansovyj žhurnal — Financial Journal, 2020, issue 5, 114-127

Abstract: The purpose of this study is to test the proposition that better regional fiscal balances are associated with stronger regional tax autonomy as measured by the ratio of property taxes to expenditures. The study uses panel data for 82 subjects of the Russian Federation over 14 years (2005–2018). A two-step dynamic model of budget balance is estimated by the “system” generalized method of moments. A positive and statistically significant association between fiscal balances and tax autonomy is established. This study emphasizes the importance of regional tax autonomy for the development of market-preserving fiscal federalism in Russia.

Keywords: property tax; tax autonomy; sub-national government; fiscal imbalance (search for similar items in EconPapers)
JEL-codes: E62 H62 H71 H77 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:200508:p:114-127

DOI: 10.31107/2075-1990-2020-5-114-127

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