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Monitoring the use of tax competition mechanisms by the constituent entities of the Russian Federation

Vol. 20, Iss. 33, SEPTEMBER 2014

Available online: 29 August 2014

Subject Heading: Tax policy

JEL Classification: 

Pages: 51-60

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation
m_troyanskaya@mail.ru

In this paper I have examined the mechanisms of tax competition. Due to limited taxation powers of regional governments, there is no vertical tax competition in the current Russian practice. Nowadays, the sub-federal level authorities have the power to differentiate tax rates and provide additional tax relief for profit organizations. I have analyzed business property tax, transfer tax, land tax, tax on personal property and other taxes to be paid under the simplified tax system. The analysis of legislative acts of the Russian Federation in respect of the said taxes leads to the conclusion on the presence of horizontal tax competition in regions. The study illustrates the difference of regions as per tax rate differentiation. Most of the benefits aim at improving the investment attractiveness of territorial entities.

Keywords: regional, tax, competition, mechanism, differentiation, tax rate

References:

  1. Kofonova E.A., Troyanskaya M.A. [Assessing the use of reduced tax rates by regions (a case of the Volga Federal District)]. Ekonomika i sotsium, 2014, no. 2. (In Russ.) Available at: Link.
  2. RF Federal Law “On Individual property tax” of December 09, 1991 № 2003-1. (as amended on November 02, 2013) (In Russ.)
  3. Parfenova L.B., Pugachev A.A. [Tax competition at the sub-federal level as a factor of regional tax capacity development in conditions of Russia’s accession to the WTO]. Scientific world. (In Russ.) Available at: Link.
  4. Pinskaya M.R. Nalogovaya konkurentsiya: ot teorii k praktike [Tax competition: from theory to practice]. Moscow, INFRA-M Publ., 2013, 136 p.
  5. Ponomareva S.A. Nalogovaya konkurentsiya: regional'nyi aspekt (na primere Vologodskoi oblasti) [Tax competition: a regional aspect (the case of the Vologda region)]. Available at: Link. (In Russ.)
  6. Troyanskaya M.A. Nalogovaya politika regiona: rezul'tativnost' i metody otsenki [Tax policy of a region: effectiveness and methods of assessment]. Sibirskaya finansovaya shkola – Siberian financial school, 2013, no. 6, pp. 128–132.
  7. Troyanskaya M.A. [Assessing the tax competition of the Volga Federal District constituents]. Aktual'nye voprosy teorii i praktiki finansov, ucheta i nalogooblozheniya: materialy mezhdunarodnoi nauchno-prakticheskoi konferentsii. Moskva, 31 avgusta 2013 g [Proc. Sci. Conf. “Current problems of the theory and practice of finance, accounting and taxation”. Moscow, August 31, 2013]. Moscow, Planeta Publ., 2013, pp. 38–43.

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ISSN 2311-8709 (Online)
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