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Impact of intraregional tax decentralization on the development of the income base of the regions
[Влияние Внутрирегиональной Налоговой Децентрализации На Развитие Доходной Базы Регионов]

Author

Listed:
  • Alexander Deryigin

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

  • Irina Filippova

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

  • Igor Arlashkin

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

Abstract

The article examines the impact of the transfer by the constituent entities of the Russian Federation to the local level of deductions from a number of taxes (tax levied in connection with the application of the simplified taxation system (NUSN), personal income tax (PIT), corporate property tax (NIO) and tax on profit of organizations) on the growth of the income base of the corresponding taxes.

Suggested Citation

  • Alexander Deryigin & Irina Filippova & Igor Arlashkin, 2021. "Impact of intraregional tax decentralization on the development of the income base of the regions [Влияние Внутрирегиональной Налоговой Децентрализации На Развитие Доходной Базы Регионов]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 2, pages 8-33, April.
    • Handle: RePEc:rnp:ecopol:s2107
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    References listed on IDEAS

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    1. Göcen, Serdar & Bayhanay, Alp & Göktaş, Nilüfer, 2017. "Fiscal Decentralization and Economic Growth: Theory and Application," MPRA Paper 84523, University Library of Munich, Germany.
    2. Francis Amagoh & Aloysius Ajab Amin, 2012. "An Examination of the Impacts of Fiscal Decentralization on Economic Growth," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 3(6), pages 72-81, November.
    3. Burret, Heiko T. & Feld, Lars P. & Schaltegger, Christoph A., 2022. "Fiscal federalism and economic performance new evidence from Switzerland," European Journal of Political Economy, Elsevier, vol. 74(C).
    4. A. Yushkov., 2016. "Fiscal decentralization and regional economic growth: Theory, empirical studies, and Russian experience," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 2.
    5. Liutang Gong & Heng‐Fu Zou, 2011. "Public Expenditures, Taxes, Federal Transfers, and Endogenous Growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 973-991, December.
    6. repec:diw:diwwpp:dp1748 is not listed on IDEAS
    7. Marco Giesselmann & Alexander Schmidt-Catran, 2018. "Interactions in Fixed Effects Regression Models," Discussion Papers of DIW Berlin 1748, DIW Berlin, German Institute for Economic Research.
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    Citations

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    Cited by:

    1. Аnna A. Mikhaylova & Evgeny N. Timushev, 2021. "Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 98-116, December.
    2. Igor Yu. Arlashkin, 2023. "On the Possibilities of Tax Decentralization in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 78-90, June.

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