Template-Type: ReDIF-Article 1.0 Author-Name: Anna A. Mikhaylova Author-Email: aam@irof.ru Author-Workplace-Name: Institute for Public Finance Reform, Moscow, Russia; Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russia Author-Name: Vladimir V. Klimanov Author-Email: vvk@irof.ru Author-Workplace-Name: Institute for Public Finance Reform, Moscow, Russia; Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russia Title: The Model of Budgetary Federalism in India: Similarities and Differences Comparing to Russia Abstract: The article compares the Indian and Russian models of fiscal federalism and defines main similarities and differences of these models. It also considers the types of intergovernmental fiscal transfers in each country and draws conclusions about the inter-country differences in their provision. The authors determined that not only intergovernmental fiscal transfers, but also revenues from the state taxes share in the tax revenues of the central government play an important role in the revenue side of the state budgets. Classification-JEL: H77, H71, E62 Keywords: fiscal federalism, intergovernmental transfers, tax revenues, India, Russian Federation Journal: Finansovyj žhurnal — Financial Journal Pages: 61-70 Issue: 1 Year: 2018 Month: February DOI: 10.31107/2075-1990-2018-1-61-70 File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2018/1/statii_2018_1/fm_2018_1__05.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:180105:p:61-70