Tax autonomy in Russian regions leads to fiscal decentralization challenges.
The Russian tax system is highly centralized, but regions are being given more autonomy to manage their own taxes. Regions are encouraged to use their tax tools effectively, but federal funding is being reduced. Some regions are less active in managing their tax bases if they rely on subsidies. Despite using tax tools, regions still face problems due to limited powers and federal regulations. The goal was to study how regions manage their taxes and identify trends and issues in tax decentralization in Russia.