The Influence of Centralisation and Decentralisation Processes on Regional Tax Potential

The need to stimulate economic development using policy instruments enhance the tax potential of regions and municipalities is supported by key postulates theory successful examples international practice. It hypothesised that decentralising distribution revenues contributes an increase in regional potential. In order examine this problem, methods grouping, sampling, generalisation comparison are used. Methodological aspects study at sub-national level presented. scope both centralisation decentralisation processes affecting Russian Federation for 2006–2018 considered. proportion transferred federal budget collected investigated on example six groupings. An expansion group whose taxes more than 50 % along with a 10 transfers led greater centralisation. Out considered regions, 53 over 30 their level. was revealed approximately 15–30 have best figures (debt burden less %, deficit 4%, 7–9 revenue growth). Continuing research aims develop measures increasing obtained findings can be used substantiate implement regulatory legal acts concerning issues.