Estimation of fiscal capacity and expenditure needs of the subjects of the Russian Federation

Publication date
Sunday, 20.05.2001

Authors
P. Kadochnikov O. Lugovoy S. Sinelnikov I. Trounin

Series
CEPRA

Annotation
One of the important tasks of reforming the interbudgetary relations in the Russian Federation is to improve the efficiency of the system of federal financial assistance to the budgets of the Federation’s subjects. In this area, the most important role among the general trends of the improvement of this system belongs to implementing the principles of objectivity in the calculations of financial assistance, as well as the stimulating character of financial assistance.

Contents

Introduction
An overview of the theoretical approaches to the assessment of the fiscal capacitiesof sub-national administrative-territorial entities
The assessment involving the use of regression models
The assessment of the fiscal capacity of the Federation's subjects by the representative tax system method
The assessment based on retail turnover values and the cost of the services rendered to the population
Corporate profit tax
Personal income tax
Property tax
Sales tax
Excise taxes
Other taxes
ASSESSMENT OF AGGREGATE FISCAL CAPACITY
AFTERWORD AND CONCLUSIONS
Appendix 1
Appendix 2 Estimation of expenditure needs and expenditure standards for main public expenditure items of subjects of the Russian Federation
Bibliography

Notes

P.Kadochnikov, O.Lugovoy, S.Sinelnikov, I.Trounin
Estimation of fiscal capacity and expenditure needs of the subjects of the Russian Federation
Moscow 2001
ISBN 5-93255-038-4
The research and the publication were undertaken in the framework of CEPRA (Consortium for Economic Policy, Research and Advice) project funded by the Canadian Agency for International Development (CIDA)



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