Improvement of Tax Policy at the Regional Level: Main Directions

Nina I. Malis ()
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Nina I. Malis: Financial University under the Government of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2018, issue 1, 51-60

Abstract: Different financial possibilities of the regions in the implementation of social and economic policy require the development of a tax policy that would comply these features. The present system of tax authority distribution is characterized by its considerable centralization at the federal level. The article considers the problem of achieving a regional budgets’ balance based on raising of their tax revenues. In particular, the author analyzes the ratio of revenue sources and expenditure obligations of the Russian Federation subjects’ budget, including their dependence on inter-budgetary transfers. In addition, the author proposes the measures to improve the regional tax policy, including reducing inefficient tax benefits, the reform of a personal income tax, improvement of the efficiency in small businesses taxation and legalizationof self-employed citizens.

Keywords: taxes in Russia; regional tax policy; budget revenue; budget balance; profit tax; personal income tax; self-employed population; fiscal management (search for similar items in EconPapers)
JEL-codes: H71 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:180104:p:51-60

DOI: 10.31107/2075-1990-2018-1-51-60

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