Abstract
The article cosiders the dynamics of tax revenues and intergovernmental transfers in 27 Russian donor regions, which form the basis of the country’s budget system. A new classification of donor regions is presented, within which a group of regions that have lost their ‘donor’ status during the last decade has been studied separately. The paper also discusses the possible ways of increasing the financial autonomy of the regions and redistribution of taxes between federal and regional levels of the budget system in order to increase the number of donor regions.
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