Municipal Tax Autonomy under Conditions of Budget Federalism: Reform Experience in Italy and RussiaAbstract
The article deals with the questions of the current legislative budget process of local autonomies in the Russian Federation and Italy. The current
budget process of an Italian autonomy is characterized by the growing role of municipal taxes and overall decline in public transfers. In the Russian Federation, municipal budgets depend crucially on the mechanism of federal and municipal tax redistribution at this stage of municipal reform. The author comes to the conclusion that legal innovations in the field of the tax base of local autonomies in Russia follow the pattern of the Italian local autonomy reform.