Interbudgetary Distribution of Taxes in Russia: Concentration of Power or Management Decentralization

Abstract

involving the development of selective and differential principles of tax incentives, the introduction of compensatory forms of the loss of income as a result of benefits. The main measures to enhance the collection of regional and local property taxes are systematized.Keywords: federal budget, regional budgets, local budgets, decentralization, budgetary authority, tax system, the effectiveness of tax policy, intergovernmental relations, the distribution of tax revenues, the increase of tax collection, optimization of preferential incentives IntroductionThe consolidation of the unity and development of the federal state considerably depend on the efficiency in organizing cooperation between federal state government bodies, the state government authorities of the entities and local government bodies, i.e. on the formation of federal relations. Their improvement is the primary condition for the development of territories. As A.I. Tatarkin notes [1], federal relations can contribute to the stable and system-based development of the society (if they are based on comprehensive consideration and full use of each federal entity's peculiarities), but also can constrain social development in the case of excessive concentration of powers and budget revenues at the federal level.The hypothesis of the research lies in the fact that the effective formation of federal relations can be accomplished by transforming the architecture of interbudgetary relations and tax system from the principles of the ''equalization and survival'' of territories to the principles of their ''sustainable development and stimulation of the initiative'' for the formation of financially stable territorial systems.

Territorial Differentiation Of Russia's Economic Development

“…Conceptual approaches to the management of spatial development, aimed at reducing socioeconomic disparities and ensuring the macroeconomic stability of the regional economy are presented in scientific works (Beyer and Stemmer, 2016;Pechenskaya and Uskova, 2016;Sacchi and Salotti, 2016;Viturka, 2014).…”