Abstract
Purpose The purpose of the paper is studying the peculiarities to adjust contradictions in the Russian tax system and drawing up a practical model to organize tax system of the country and to implement a fiscal federalism in modern Russia. Methodology The methodology for testing a hypothesis under suggestion includes methods of economic statistics, namely, methods of structural and horizontal analysis, as well as ones of comparative and plan-fact analysis and formalization (graphical representation of data). Information and analytical background of the study is the official statistical data of the Federal Tax Service of the Russian Federation, the Ministry of Finance of the Russian Federation, and the Federal State Statistics Service of the Russian Federation (Rosstat) for 2008–2017. Results We revealed deviations from preferable (target) peculiarities to adjust contradictions in the tax system of modern Russia that lead to imbalance of local fiscal subsystems, escalation of deficit in all level-budgets, as well as establishing the dependence of territories on intergovernmental transfers. We have built a practical model for organization of the tax system and for implementation of fiscal federalism in the Russian Federation, which has not only advantages (such as integrity, etc.), but also disadvantages (enhanced limitation of fiscal initiatives and opportunities of territories, multiple overlapping of tax revenue flows, etc.). Recommendations We advise an improvement of the tax system in modern Russia through adjustment of revealed disadvantages.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Del Bo, C. F. (2018). Fiscal autonomy and EU structural funds: The case of the Italian regional income tax system. Public Finance Review, 46(1), 58–82.
Dyukina, T. O. (2017). Methodological aspects of improvement of tax system in Russia. In Proceedings of the 29th International Business Information Management Association Conference—Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth (pp. 2811–2819).
Federal Tax Service of the Russian Federation. (2018). Tax analytics: the structure of revenues in the consolidated budget of the Russian Federation. URL: https://analytic.nalog.ru/portal/index.ru-RU.htm. Data accessed: 06/03/2018.
Federal Service of State Statistics of the Russian Federation (Rosstat). (2018). Regions of Russia. Social and economic performances. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/en/statistics/publications/catalog/doc_1138623506156. Data accessed: 06/03/2018.
Gashenko, I. V., Zima, Y. S., Stroiteleva, V. A., & Shiryaeva, N. M. (2018). The mechanism of optimization of the tax administration system with the help of the new information and communication technologies. Advances in Intelligent Systems and Computing, 622, 291–297.
Government of the Russian Federation. (2018a). The concept of long-term social and economic development of the Russian Federation until 2020 approved by the decree No. 1662-p. as of November 17, 2008. URL: http://docs.cntd.ru/document/902130343. Data accessed: 06/03/2018.
Government of the Russian Federation. (2018b). Tax Code of the Russian Federation (TC RF) N 146-ФЗ as of July 31, 1998. URL: http://www.consultant.ru/document/cons_doc_LAW_19671/. Data accessed: 06/03/2018.
Grabova, O. N., Suglobov, A. E., & Karpovich, O. G. (2018). Evolutionary institutional analysis and prospects of developing tax systems. Espacios, 39(16), 21–28.
Gunlicks, A. B. (2012). Legislative competences, budgetary constraints, and the reform of federalism in Germany from the top down and the bottom up. In Constitutional dynamics in federal systems: Sub-national perspectives (pp. 61–87). McGill-Queen’s University Press.
Haddow, R. (2018). Are Canadian provincial tax systems becoming more regressive? If so, in what respects and why? Canadian Public Policy, 44(1), 25–40.
Hoyt, W. H. (2017). The assignment and division of the tax base in a system of hierarchical governments. International Tax and Public Finance, 24(4), 678–704.
Ibragimov, M. Y., Ibragimov, R. M., Sinnikova, Y. M., & Tufetulov, A. M. (2014). About the progressive tax system of labor remuneration in Russia. Asian Social Science, 10(23), 28–35.
Kimura, S. (2017). Japanese local tax system and decentralization. In Decentralization and development of Sri Lanka within a unitary state (pp. 329–364). Singapore: Springer.
Ministry of Finance of the Russian Federation. (2018). Annual data on the federal budget implementation.URL: https://www.minfin.ru/en/statistics/fedbud/?id_65=80041&page_id=3847&popup=Y&area_id=65. Data accessed: 06/03/2018.
Nicholson-Crotty, S., Theobald, N. A., & Wood, B. D. (2006). Fiscal Federalism and budgetary tradeoffs in the American States. Political Research Quarterly, 59(2), 313–321.
Popkova, E. G., Bogoviz, A. V., Lobova, S. V., & Romanova, T. F. (2018a). The essence of the processes of economic growth of socio-economic systems. Studies in Systems, Decision and Control, 135, 123–130.
Popkova, E. G., Bogoviz, A. V., Ragulina, Y. V., & Alekseev, A. N. (2018b). Perspective model of activation of economic growth in modern Russia. Studies in Systems, Decision and Control, 135, 171–177.
Shvetsov, Y. G., & Balikoev, V. Z. (2017). Russian tax system: System deficiencies and the direction of the improvement. Journal of Advanced Research in Law and Economics, 8(4), 1332–1339.
Sun, Z., Chang, C.-P., & Hao, Y. (2017). Fiscal decentralization and China’s provincial economic growth: A panel data analysis for China’s tax sharing system. Quality & Quantity, 51(5), 1–23.
Xing, J. (2018). Territorial tax system reform and multinationals’ foreign cash holdings: New evidence from Japan. Journal of Corporate Finance, 49, 252–282.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer Nature Switzerland AG
About this chapter
Cite this chapter
Gashenko, I.V., Zima, Y.S., Davidyan, A.V. (2019). Tax System of a State: Federal, Regional and Local Taxes and Fees. In: Gashenko, I., Zima, Y., Davidyan, A. (eds) Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Studies in Systems, Decision and Control, vol 182. Springer, Cham. https://doi.org/10.1007/978-3-030-01514-5_2
Download citation
DOI: https://doi.org/10.1007/978-3-030-01514-5_2
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-01513-8
Online ISBN: 978-3-030-01514-5
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)