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Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection

Author

Listed:
  • Vladimir V. Klimanov

    (RANEPA, Moscow, Russian Federation; Institute for Public Finance Reform, Moscow, Russian Federation)

  • Anna A. Mikhaylova

    (RANEPA, Moscow, Russian Federation; Institute for Public Finance Reform, Moscow, Russian Federation)

Abstract

The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about the comparability of the levels of these taxes in Russia and in some countries of the Organization for Economic Cooperation and Development. It is shown that the centralization of additional revenues arising from the ongoing improvement of the tax system is more effective than the potential redistribution of these revenues to regional budgets due to the high concentration of corporate income tax and personal income tax in the wealthiest regions of Russia.

Suggested Citation

  • Vladimir V. Klimanov & Anna A. Mikhaylova, 2024. "Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 109-120, October.
    • Handle: RePEc:fru:finjrn:240507:p:109-120
    DOI: 10.31107/2075-1990-2024-5-109-120
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    References listed on IDEAS

    as
    1. Vladimir V. Gromov, 2020. "Regional Tax Competition at Different Phases of Tax System Evolution in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 41-57, February.
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      More about this item

      Keywords

      tax policy; progressive taxation; personal income tax;
      All these keywords.

      JEL classification:

      • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
      • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
      • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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