Chapter 10 The Fiscal Mechanism in Russia: Development and Trends

This chapter is devoted to the problems of an optimal and economically grounded approach to tax revenue distribution among the citizens of the Russian Federation. The large territory of Russia and the inhomogeneity of the tax space make this problem more complex. The objective of this research is to determine a fiscal mechanism functioning in the state taxation system. The authors look into the methodological issues of the criteria estimates of the budget components. Having done this research, the authors grounded the augmentation of the new scientific knowledge for the fiscal policy formation aimed at improving the country’s fiscal tools.