The Role of Decentralization in the Formation of the Budget System in a Federal State

Tatiana Sumskaya
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Tatiana Sumskaya: Novosibirsk State University of Economics and Management, Russia

Economic Alternatives, 2017, issue 2, 293-306

Abstract: The article analyses the opportunities of budget decentralization in the light of forming and functioning of local self-government system. The author presents factors, determining a correlation between centralization and decentralization. Great attention is paid to the principles of expenditures responsibilities demarcation, to the problem of fixing tax revenues and to variants of regulation of vertical and horizontal inequalities in state budget system. The article exposes the role of local self-government as basis of federal state system. In conclusion, the author proposes a revenues structure on local and regional level with variant of local taxation system.

Keywords: federalism; budget decentralization; vertical and horizontal inequalities; budget revenues and expenditures; local self-government; local budget; intergovernmental fiscal relations (search for similar items in EconPapers)
JEL-codes: H61 H71 H72 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:nwe:eajour:y:2017:i:2:p:293-306

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