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efficiency of public goods provision. The Russian federalism is compared to the Chinese federalism, where fiscal incentives …
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The paper provides the econometric study of the factors of distribution of the tax revenue between the levels of government in the Russian Federation based on the framework of the endogenous centralization theory. The first part of the paper considers the distribution of tax revenue between the...
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The existence and profitability of a small enterprise depend on its tax-paying method. In the paper a mathematically sound but simple enough algorithm is suggested for a choice of the best tax-paying scheme of a small enterprise. It allows comparing different variants of tax-paying schemes in...
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federations. In contrast to Russia, these federations display strong and well-designed structures of different levels of … the immense budgetary problems? What can Russia learn from the experiences of other countries? …
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