Assessment of the level and structure of stress in tax revenues of the federal and regional budgets
Marina Yu. Malkina,
Rodion V. Balakin
Abstract:Relevance. In recent years, the Russian economy has faced the global challenges posed by the COVID-19 pandemic and unprecedented sanctions. Understanding how the tax systems of Russian regions respond to these external shocks is crucial for identifying critical stress sources affecting budgets at various levels. Research objective. This study aims to assess and compare tax revenue stress across the federal districts of the Russian Federation, considering different levels of the budget system, and to identify t… Show more
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