著者
横川 和穂
出版者
ロシア・東欧学会
雑誌
ロシア・東欧研究 (ISSN:13486497)
巻号頁・発行日
vol.2004, no.33, pp.106-121, 2004 (Released:2010-05-31)

The purpose of this paper is to evaluate the reforms of local public finance in Russia that have been carried out during the first term of the Putin administration from 2000 to 2003. The building processes for home rule and local pubic finance institutions in Russia started during the 1990s, although it was after 2000 that a comprehensive fiscal reforms focusing on municipalities ensued. Therefore, after a brief survey of the problems during the 1990s that caused reforms to be necessary, this work attempts to examine a“Program for the Development of Fiscal Federalism in the Russian Federation in the Period until 2005”that was introduced in 2001 and gave an orientation for reforms of intergovernmental fiscal relationship.The program tried to strengthen federal control over local public finances, by introducing uniform rule at federal level for the delegation of expenditure authority, revenue distribution, and intergovernmental transfers, that have to be applied to all levels of government. It also aimed at improving the efficiency of local public finances by strengthening the fiscal independence of the municipalities.As a result of the reforms, local government retained less taxable revenue source, causing them to depend more heavily on fiscal transfers from federal and regional government. This change imposed certain constraints on the expenditure patterns of local governments, and caused changes in the local public service systems; subsidies for housing and public utilities were reduced, while social assistance to residents was increased. However, the actual reform process did not necessarily embody the ideals of the program in the sense that did not strengthen the fiscal independence of the municipalities.It can be said that distinguishing feature of fiscal reforms under the Putin administration is an attempt to concentrate more fiscal resources within the federal budget while simultaneously strengthening political control over municipalities. And thus federal government tried to restructure the lax management of local public finances through reforms from above.
著者
横川 和穂
出版者
比較経済体制学会
雑誌
比較経済研究 (ISSN:18805647)
巻号頁・発行日
vol.47, no.2, pp.2_1-2_14, 2010 (Released:2011-02-18)
参考文献数
45
被引用文献数
1 1

本稿では,ロシアで2003年に制定された新地方自治法とそれに基づく改革が,地方自治体財政に如何なる影響をもたらしたのか,とくに政府間機能配分および税源配分という側面に注目して考察した.財政学で標準的とされる理論に照らした評価,および諸外国との国際比較を通して,ロシアではより標準的なルールの形成と中央集権化の強まりというプロセスが並行して進んでいる点に,現在の制度構築の特徴があることが確認された.
著者
横川 和穂
出版者
The Japanese Association for Russian and East European Studies
雑誌
ロシア・東欧研究 (ISSN:13486497)
巻号頁・発行日
no.33, pp.106-121, 2004

The purpose of this paper is to evaluate the reforms of local public finance in Russia that have been carried out during the first term of the Putin administration from 2000 to 2003. The building processes for home rule and local pubic finance institutions in Russia started during the 1990s, although it was after 2000 that a comprehensive fiscal reforms focusing on municipalities ensued. Therefore, after a brief survey of the problems during the 1990s that caused reforms to be necessary, this work attempts to examine a"Program for the Development of Fiscal Federalism in the Russian Federation in the Period until 2005"that was introduced in 2001 and gave an orientation for reforms of intergovernmental fiscal relationship.<BR>The program tried to strengthen federal control over local public finances, by introducing uniform rule at federal level for the delegation of expenditure authority, revenue distribution, and intergovernmental transfers, that have to be applied to all levels of government. It also aimed at improving the efficiency of local public finances by strengthening the fiscal independence of the municipalities.<BR>As a result of the reforms, local government retained less taxable revenue source, causing them to depend more heavily on fiscal transfers from federal and regional government. This change imposed certain constraints on the expenditure patterns of local governments, and caused changes in the local public service systems; subsidies for housing and public utilities were reduced, while social assistance to residents was increased. However, the actual reform process did not necessarily embody the ideals of the program in the sense that did not strengthen the fiscal independence of the municipalities.<BR>It can be said that distinguishing feature of fiscal reforms under the Putin administration is an attempt to concentrate more fiscal resources within the federal budget while simultaneously strengthening political control over municipalities. And thus federal government tried to restructure the lax management of local public finances through reforms from above.