Impact of intraregional tax decentralization on the development of the income base of the regions

Влияние внутрирегиональной налоговой децентрализации на развитие доходной базы регионов

Alexander Deryigin (), Irina Filippova and Igor Arlashkin
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Alexander Deryigin: The Russian Presidential Academy of National Economy and Public Administration

Ekonomicheskaya Politika / Economic Policy, 2021, vol. 2, 8-33

Abstract: The article examines the impact of the transfer by the constituent entities of the Russian Federation to the local level of deductions from a number of taxes (tax levied in connection with the application of the simplified taxation system (NUSN), personal income tax (PIT), corporate property tax (NIO) and tax on profit of organizations) on the growth of the income base of the corresponding taxes.

Keywords: regional budgets; standards for deductions from taxes; tax incentives; tax decentralization (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ecopol:s2107

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