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Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот. Фискальные Последствия
[The differentiation of the authority in tax incentives among the federal and regional levels: Fiscal implications]

Author

Listed:
  • Pinskaya, Milyausha
  • Kolesnik, Georgiy

Abstract

The authors study the problems of differentiation in the authority levels to establish tax incentives among the federal and regional government bodies and assess the corresponding negative impact on the tax competition. It is shown that the federal intervention in the regional tax privileges may lead to a distortion of vertical tax competition, a shortfall in tax revenues in the regional budgets, as well as to the migration of the tax base between regions, thereby distorting the real picture of the profits allocation. The obtained results can be used by federal and regional public authorities for developing the proposals to improve mechanisms of tax privileges provision and interbudgetary transfers’ optimization.

Suggested Citation

  • Pinskaya, Milyausha & Kolesnik, Georgiy, 2015. "Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот. Фискальные Последствия [The differentiation of the authority in tax incentives among the federal and regional levels: Fiscal implications]," MPRA Paper 75805, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:75805
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    References listed on IDEAS

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    1. Allen Schick, 2007. "Off-budget Expenditure: An Economic and Political Framework," OECD Journal on Budgeting, OECD Publishing, vol. 7(3), pages 1-32.
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    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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