PFM Articles 
Fiscal Federalism in Russia: A Canadian Perspective
RICHARD M. BIRD
PFM, Vol. 3 No. 4,
(2003)
This paper does not provide a detailed examination of the complex
and evolving characteristics of the Russian Federation. Its aim is rather
simply to consider some of the key instrumental components of
intergovernmental fiscal relations that arise in the Russian Federation –
expenditures, revenues, transfers, borrowing, and institutional arrangements
– in comparison both to Canada’s lengthy experience with federalism and to
a framework developed on the basis of previous work on fiscal federalism in
a variety of transitional and developing countries. Unsurprisingly, from either
of these perspectives fiscal federalism in Russia seems clearly to be a work
still in progress.
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