The paper considers the impact of regional tax transfers to municipal budgets on the taxable base on a sample of 72 Russian regions for the period 2011–2018. The results of the assessment show that the transfer of the tax applied under the simplified taxation system and personal income tax has a positive effect in poor regions. The transfer of corporate income tax has a positive effect in rich regions. No significant results were obtained in regard to corporate property tax.
Abstract
The paper considers the impact of regional tax transfers to municipal budgets on the taxable base on a sample of 72 Russian regions for the period 2011–2018. The results of the assessment [...]
Assessment of the Impact of Regional Norms of Tax Payments to Local Budgets on the Taxable Base 