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Improvement of Tax Policy at the Regional Level: Main Directions

Author

Listed:
  • Nina I. Malis

    (Financial University under the Government of the Russian Federation, Moscow, Russia)

Abstract

Different financial possibilities of the regions in the implementation of social and economic policy require the development of a tax policy that would comply these features. The present system of tax authority distribution is characterized by its considerable centralization at the federal level. The article considers the problem of achieving a regional budgets’ balance based on raising of their tax revenues. In particular, the author analyzes the ratio of revenue sources and expenditure obligations of the Russian Federation subjects’ budget, including their dependence on inter-budgetary transfers. In addition, the author proposes the measures to improve the regional tax policy, including reducing inefficient tax benefits, the reform of a personal income tax, improvement of the efficiency in small businesses taxation and legalizationof self-employed citizens.

Suggested Citation

  • Nina I. Malis, 2018. "Improvement of Tax Policy at the Regional Level: Main Directions," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 51-60, February.
    • Handle: RePEc:fru:finjrn:180104:p:51-60
    DOI: 10.31107/2075-1990-2018-1-51-60
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    References listed on IDEAS

    as
    1. Elena I. Andreeva & Dmitry G. Bychkov & Olesya A. Feoktistova, 2016. "Regional Approaches to Optimization of Sub-federal Systems of Social Support Benefits in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 25-36, October.
    2. Nina I. Malis, 2011. "Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 83-90, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    taxes in Russia; regional tax policy; budget revenue; budget balance; profit tax; personal income tax; self-employed population; fiscal management;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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