4 - 2003
Fyodorov K.G.

The Policy in the Sphere of Local Taxation in Russia 71

The author analyzes the Russian policy in the field of local taxation, which (the policy) is determined by interaction of politicians, bureaucrats and interest groups, by non-equivalence of political resources they have, respectively, at their disposal. It was the policy analysis conception that served as theoretical and methodological basis for investigating the problems raised. The author singles out the following ideologies in the field of local taxation: 1) economic, 2) resovietizational, 3) regional, and 4) municipal. Their demarcation is related to the vision of the degree of centralization/decentralization of the state finances. In his opinion, the choice of policy in contemporary Russia is being made for the liquidation of political autonomy of municipal authorities, for their being under control of the regional level of administration.