Home  Journals  International Accounting  31(325) - 2014 August

Harmonizing tax systems as a method of limiting tax competition under conditions of integration

Available online: 20 August 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Pages: 20-27

The article considers the issues on competition among countries due to increasing mobility of capital and labor resources in the modern world. The countries actively use various tax methods (tax breaks, tax benefits, special tax regimes, etc.). The authors note that this problem becomes extremely acute at the level of integration associations, where the barriers for production factor movement are minimal. In such circumstances the countries harmonize their tax systems. The given work considers the main features of tax competition in the conditions of integration. The authors analyze tax competition in the Customs Union of Russia, Belarus and Kazakhstan on the basis of theoretical conclusions and statistical data. The paper reveals the problems related to tax competition among the countries and offers their solution.

Keywords: taxation, tax competition, tax, harmonization, integration, customs union

References:

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