Increasing the Fiscal Autonomy of Regions: Reforming the Distribution of Tax Revenues in the Budget System of Russia | Kosov | Review of Business and Economics Studies

Review of Business and Economics Studies
Review of business and economics studies

ISSN 2308-944X (Print)
ISSN 2311-0279 (Online)

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Kosov M.E., Vasyunina M.L., Polyakova O.A. Increasing the Fiscal Autonomy of Regions: Reforming the Distribution of Tax Revenues in the Budget System of Russia. Review of Business and Economics Studies. 2026;14(1):91-110. https://doi.org/10.26794/2308-944X-2026-14-1-91-110

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ISSN 2308-944X (Print)
ISSN 2311-0279 (Online)

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About the Authors

M. E. Kosov
Financial University under the Government of the Russian Federation
Russian Federation

Michael E. Kosov — Ph.D. (Brit.), Cand. Sci. (Econ.), associate professor at the Department of public finance of the Finance faculty

Moscow

M. L. Vasyunina
Financial University under the Government of the Russian Federation
Russian Federation

Margarita L. Vasyunina — Cand. Sci. (Econ.), head of the Department of public finance of the Finance faculty

Moscow

O. A. Polyakova
Financial University under the Government of the Russian Federation
Russian Federation

Olga A. Polyakova — Cand. Sci. (Econ.), associate professor at the Department of public finance of the Finance faculty

Moscow

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