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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]

Author

Listed:
  • 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)

  • Deryugin, Alexander (Дерюгин, Александр)

    () (The Russian Presidential Academy of National Economy and Public Administration)

  • Komarnitskaya, Anna (Комарницкая, Анна)

    () (The 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.

Suggested Citation

  • Arlashkin, Igor (Арлашкин, Игорь) & Barbashova, Natalia (Барбашова, Наталья) & Deryugin, Alexander (Дерюгин, Александр) & Komarnitskaya, Anna (Комарницкая, Анна), 2019. "The efficiency of the distribution of tax sources between levels of government in Russia
    [Эффективность Распределения Налоговых Источников Между Уровнями Власти В России]
    ," Working Papers 051902, Russian Presidential Academy of National Economy and Public Administration.
  • Handle: RePEc:rnp:wpaper:051902
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