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Regional Fiscal Policy in the Context of Russian Fiscal Federalism
The paper analyzes how fiscal policy could be set at the regional level and how tax regulation and tax control could be realized. The study bases on comparison of the regional tax statistics data and indicators. To characterize a regional fiscal policy, we present a comparative analysis of efficiency of tax advantages, tax burdens, tax arrears, tax office expenditures, and direct and reverse financial flows in the SFD regions. We show that regional results of the tax control depend not only on regional differentiation, but also reflect the policy pursued by the RF subjects, and there are three types of fiscal policies pursued by the different regions
Kireyenko A. P. kireenko-ap@isea.ru
Keywords: Siberian Federal District regional policy economy Siberian Federal District regional policy fiscal policy
