Разграничение полномочий между федеральным и региональным уровнями власти в области налоговых льгот. Фискальные последствия

Pinskaya, Milyausha and Kolesnik, Georgiy (2015): Разграничение полномочий между федеральным и региональным уровнями власти в области налоговых льгот. Фискальные последствия. Published in: Экономика и математические методы , Vol. 52, No. 3 (July 2016): pp. 22-35.

Abstract

The authors study the problems of differentiation in the authority levels to establish tax incentives among the federal and regional government bodies and assess the corresponding negative impact on the tax competition. It is shown that the federal intervention in the regional tax privileges may lead to a distortion of vertical tax competition, a shortfall in tax revenues in the regional budgets, as well as to the migration of the tax base between regions, thereby distorting the real picture of the profits allocation. The obtained results can be used by federal and regional public authorities for developing the proposals to improve mechanisms of tax privileges provision and interbudgetary transfers’ optimization.

• Item Type: MPRA Paper
• English Title: The differentiation of the authority in tax incentives among the federal and regional levels: Fiscal implications
• Language: Russian
• Keywords: tax power; tax privilege; tax competition; interbudgetary relations; federative system; vertical tax effect; consolidated group of taxpayers
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies; H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H32 - Firm; H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H71 - State and Local Taxation, Subsidies, and Revenue

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