Hybrid Regimes within Democracies: Fiscal Federalism and Subnational Rentier States, by Carlos Gervasoni.

Author(s):  
Michael Buehler
2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.


Author(s):  
Vira Burdjak

Theoretical and methodological approaches to the study of political transformations in the CEE post-communist countries have been analyzed. The author argues that democratic transits do not guarantee transition to democracy and its consolidation. They are just polymorphic conversion processes from one political state to another, where the final destination is not always a democracy. They are influenced by general international factors, which allows us to consider the democratic transits, which may not consolidate into democracy, as integral components of the modern global democratic wave. Their real democratic value is not a definite variable. Political realities indicate that some of the transits proceed to illiberal democracy and hybrid regimes with different (non-) democratic features or often with versions of a new authoritarianism. In electoral democracies, only the external, formal sides of the democracy and democratic procedures are imitated, especially elections, which does not give grounds to relate these regimes to the democratic ones. Keywords: Post-communist countries of CEE, theoretical and methodological approaches, political transformation


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