BUDGETARY FEDERALISM AND TAX EVASION: ASSESSMENT AT A SUBNATIONAL LEVEL

Abstract

Assessment of the impact of fiscal policy on taxpayers' choice of tax evasion strategy in the context of their perception of vertical justice, the efficiency of budget expenditures of the state and the redistribution of tax revenues in the context of subnational budgets is presented. The simulation results showed that taxpayers consider tax evasion as a process coordinated to a certain extent with the state, which has a compensatory effect and allows to reduce the level of social tension in depressed regions. The leveling of the marginal utility rate of tax revenues received at the subnational level will allow for a more equitable redistribution of tax revenues by the levels of the budget system and will have a positive impact on the level of tax discipline.

Keywords

• уклонение от уплаты налогов
• налоговая политика
• регион
• бюджетный федерализм
• налоговая справедливость
• tax evasion
• tax policy
• region
• fiscal federalism
• tax fairness