The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax potential (2) tax evasion and avoidance study (3)...

The study has reviewed the experience of foreign countries in the sphere of implementation of respective measures designed to prevent the emergence of soft budget constraints imposed on subnational authorities in a situation of fiscal decentralization. Also, a number of theoretic simulation...

This paper deals with forecasting of economic development of Russia for a medium-term perspective.

Debates on drafts of the currently designed Conception for The Long-Term Socio-Economic Development of the Russian Federation (below referred to as the Conception) engender a number of questions concerning the problem of a balanced budgetary policy. To examine budgetary implications of...

In 2005 Russian Federation moved from the elections of the regional governor to their appointment by the federal center. The study analyzes the possible changes in the regional governments fiscal policy due to the change of the preferences aggregation mechanism at the regional level. It includes...

This paper deals with interbudgetary relations and subnational finances in the Russian Federation. The authors focus on major trends in relations between budgets of different levels, measures taken by the federal government to mitigate the crisis impact on the regions.

The study has reviewed the experience of foreign countries in the sphere of implementation of respective measures designed to prevent the emergence of soft budget constraints imposed on subnational authorities in a situation of fiscal decentralization. Also, a number of theoretic simulation...