Cover Page

Cite item


The article examines the main trends of local tax policy in foreign countries (United States, Canada, Germany, Britain and France) and the prospects of applying foreign experience to Russian policy. The analysis is necessary due to the need to improve the effectiveness of the current local tax policy in Russia and the fact that in modern domestic political thought not nearly enough attention is paid to this question. The assessment of foreign tax policy was based on the following main characteristics of the tax system: levels of the tax system, nature and method of taxation, local tax structure, the degree of independence of local governments in imposing local taxes. The analysis of foreign tax policy illustrates the benefit of observing the following main trends in the development of local tax policy in Russia: the development of independent tax policy at the local level that contributes to the financial and economic independence of local governments, as well as the implementation of the principle of budget federalism.

About the authors

Artem Sergeevich Zharov

Lomonosov Moscow State University

Author for correspondence.

Post-graduate Student of the Department of History and Theory of Politics, Moscow State University

Vorobyovy gory str., 1, Moscow, Russia, 119991


  1. Bogoslavets T.N. Osobennosti nalogovoi sistemy Germanii [The Peculiarities of Tax System in Germany]. Vestnik Omskogo universiteta. Seriya «Ekonomika». 2010; 4: 177—181 (In Russ.).
  2. GDP (current US$). The World Bank. Available from: NY.GDP.MKTP.CD. Accessed: 01.06.2018.
  3. Karavaeva I.V. Podkhody k formirovaniyu nalogovoi bazy mestnogo samoupravleniya v Rossii [Approaches to the Formation of Local Administration’s Tax Base in Russia]. Federalizm. 2011; 1: 143—152 (In Russ.).
  4. Germany Taxes. The Consulting Center Nowatell GmbH. Available from: Accessed: 01.06.2018.
  5. Sumskaya T. Detsentralizatsiya byudzhetnoi sistemy kak organizatsionnaya osnova sistemy mestnogo samoupravleniya. Zhurnal Evropeiskoi ekonomiki. 2015; 14 (1): 65—79 (In Russ.).
  6. Uskov I.V. Zarubezhnyi opyt obespecheniya finansovoi samostoyatel'nosti munitsipal'nykh organov vlasti [Foreign Experience and its Contribution to the Financial Independence of Municipal Administration]. Upravlenie ekonomicheskimi sistemami: elektronnyi nauchnyi zhurnal. 2015; 1: 1—12 (In Russ.).
  7. Canada Tax and RRSP Information. TAXES.CA. Available from: index.php. Accessed: 01.06.2018.
  8. Germany Country Study Guide. Volume 1. Strategic Information and Developments. Int'l Business Publications; 2012. 300 p.
  9. Impôts en 2017. L’Institut national de la statistique et des études économiques. Available from: Accessed: 01.06.2018 (In Fr.).
  10. Local Taxation: Council Tax and Business Rates. Local Government Association. Available from: Accessed: 01.06.2018.
  11. National Accounts of OECD Countries, General Government Accounts 2017. Paris: OECD Publishing; 2018. DOI:
  12. State and Local Taxes. U.S. Department of the Treasury. Available from: resource-center/faqs/Taxes/Pages/state-local.aspx. Accessed: 01.06.2018.

Copyright (c) 2018 Zharov A.S.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

This website uses cookies

You consent to our cookies if you continue to use our website.

About Cookies