FISCAL DECENTRALIZATION AS THE BASIS FOR THE EFFECTIVE ECONOMIC POLICY OF REGIONS
Abstract
Effective implementation of tax policy in Russia, ensuring financial stability of its regions, is impossible without reforming the fiscal system and inter-budgetary relations on the basis of a fundamentally new model of their organization. Studies of the recent years have shown that local governments have better opportunities for optimal budget funds’ allocation than central governments. Public authorities should intervene in the solution of social and economic problems of the regions only when local public or local administrative structures are unable to realize this task. The article formulates the basic principles and criteria for the distribution of taxes between the levels of the budget system on the basis of the principle of subsidiary. The paper proves that the introduction of fiscal decentralization policy in Russia should become an effective factor of countering external challenges, stabilizing the socio-economic situation and the country’s exit from the situation of financial instability.
About the Authors
I. V. Karavaeva
Lomonosov Moscow State University; Institute of Economics of the Russian Academy of Sciences
Russian Federation
Russian Federation
KARAVAEVA Irina V., Dr. Sc. (Econ.), Professor, Chief Scientific Researcher — Head of the Sector of Economic Security; Professor of the Faculty of Economics of the Lomonosov Moscow State University. Federal State Budgetary Institute of Science Institute of Economics of the Russian Academy of Sciences.
32, Nakhimovsky Av., Moscow, 117218.
V. Giraev
Dagestan State University of National Economy; Dagestan State Technical University
Russian Federation
Russian Federation
GIRAEV Vezirhan, Cand. Sc. (Econ.), Associate Professor of the Department of Economic Security, Taxes and Business Informatics; Senior Researcher of the State Autonomous Educational Institution of Higher Education «Dagestan State University of National Economy». Research Institute of Management, Economics, Politics and Sociology; Federal State Budget Educational Institution of Higher Education «Dagestan State Technical University».
70, Ave. Imam Shamil, Makhachkala, Republic of Dagestan, 367026.
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Review
For citations:
Karavaeva I.V., Giraev V. FISCAL DECENTRALIZATION AS THE BASIS FOR THE EFFECTIVE ECONOMIC POLICY OF REGIONS. Federalism. 2018;(2):18-31. (In Russ.)
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