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.
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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
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