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The efficiency of the distribution of tax sources between levels of government in Russia

Эффективность распределения налоговых источников между уровнями власти в России

Arlashkin, Igor (Арлашкин, Игорь) (), Barbashova, Natalia (Барбашова, Наталья) (), Alexander Deryugin and Anna Komarnitskaya ()
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Arlashkin, Igor (Арлашкин, Игорь): The Russian Presidential Academy of National Economy and Public Administration
Barbashova, Natalia (Барбашова, Наталья): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The paper contains the results of efficiency evaluation of taxes’ distribution between levels of public authority in Russian Federation, as well as the analysis of a relationship between assigning certain taxes to local budgets and regional economic growth. Based on the results of the analysis, recommendations are made in transferring additional revenue sources to the local level of government, and conclusions are provided concerning the impact of tax decentralization on the regional economic growth.

Pages: 59 pages
Date: 2019-05
New Economics Papers: this item is included in nep-cis, nep-tra and nep-ure
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