- PII
- S0207-36760000527-8-1
- DOI
- 10.7868/S60000527-8-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 7-8
- Pages
- 101-116
- Abstract
- In this paper was described the problem of unprofitableness of Russian regions. Authors propose the scheme of distribution of the added value tax between federal center and regions. Was approved the method of estimation of effects from Russian tax system reorganization. Was discussed necessity of transformation Russian tax system to German model of budget federalism.
- Keywords
- budget federalism, added value tax, regions, fiscal instruments, model, subsidy, correcting coefficient
- Date of publication
- 01.08.2010
- Year of publication
- 2010
- Number of purchasers
- 2
- Views
- 1002