Fiscal gap is an indicator of long run sustainability of government finance. It is used for assessment of the extent to which current fiscal policy is able to keep government budget solvent in the longer period. Fiscal gap is derived from intertemporal budget constraint which connects flows of...

The link between an introduction of the universal suffrage and the growth of government spending has been established in some literature (Meltzer, Richard, 1981, Aidt et al., 2006, Funk and Guthmann, 2006). In this article we try to identify a more detailed mechanism behind that link. So, we...

This comprehensive analysis of the Russian budget policy adjustment to the 2008–2009 global crisis. The analysis of main parameters and directions of anticrisis budgetary measures offers insights into their relative efficiency and monitor their impact on the budget policy in 2011–2013....

This comprehensive analysis of the Russian budget policy adjustment to the 2008–2009 global crisis. The analysis of main parameters and directions of anticrisis budgetary measures offers insights into their relative efficiency and monitor their impact on the budget policy in 2011–2013....

This paper deals with Russia's budgetary system

This paper deals with tax receipts of the Russia's budgetary system

This paper deals with Russia's federal budget

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax benefits and exempts, carries out their quantitative...

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an...

This work represents analysis of the system of interbudgetary relations in the subjects of the Russian Federation in 2007. Main attention is paid to the issue of providing municipalities with the sources of revenue needed to carry out their powers assigned to them by the Federal legislation. In...