search query: @indexterm taxation / total: 1872
reference: 214 / 1872
| Author: | Ponomareva, M. Zhuravskaya, E. |
| Title: | Federal tax arrears in Russia. Liquidity problems, federal redistribution or regional resistance? |
| Journal: | Economics of transition
2004 : VOL. 12:3, p. 373-398 |
| Index terms: | Taxation Transition economies Russia |
| Language: | eng |
| Abstract: | This study empirically tests three hypotheses about the nature of federal (hereafter as: fed.) tax arrears (here as: tx-ars.) in Russia in the second half of the 1990s. Tx-ars. can be a result of: 1. liquidity problems in firms, 2. redistributive subsidies of the fed. government, or 3. regional political resistance to fed. tax collectors. No.1 (as above) in firms explain a large part of the variation in tx-ars. No.3 (as above) to fed. tax collectors was also an important factor: For a given level of liquidity, fed. arrears accumulated faster in regions (here as: regs.) where governors had a larger popular base, in regs. with a better bargaining position vis-a-vis the centre, and in regs. with governors in political opposition to the centre. It is found that patterns of fed. arrears are inconsistent with the redistributive politics premise that redistribution favours jurisdictions with 'closer races' for the incumbent in the national elections. Variation in authorized tax deferrals can be explained in part by fed. redistributive politics. |
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