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The Fiscal Mechanism in Russia: Development and Trends

In: Contemporary Issues in Business and Financial Management in Eastern Europe

Author

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  • M. S. Basnukaev
  • Z. A. Klukovich
  • A. A. Mambetova
  • T. M. Dodokhyan

Abstract

This chapter is devoted to the problems of an optimal and economically grounded approach to tax revenue distribution among the citizens of the Russian Federation. The large territory of Russia and the inhomogeneity of the tax space make this problem more complex. The objective of this research is to determine a fiscal mechanism functioning in the state taxation system. The authors look into the methodological issues of the criteria estimates of the budget components. Having done this research, the authors grounded the augmentation of the new scientific knowledge for the fiscal policy formation aimed at improving the country’s fiscal tools.

Suggested Citation

  • M. S. Basnukaev & Z. A. Klukovich & A. A. Mambetova & T. M. Dodokhyan, 2018. "The Fiscal Mechanism in Russia: Development and Trends," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Business and Financial Management in Eastern Europe, volume 100, pages 93-100, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:csefzz:s1569-375920180000100011
    DOI: 10.1108/S1569-375920180000100011
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    More about this item

    Keywords

    Tax; budget; federalism; exemption; regions; principles; E62; E63; E69;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • E69 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Other

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