Home  Journals  National Interests: Priorities and Security  23(260) - 2014 June

Harmonization of tax systems as method of limitation of tax competition in conditions of integration

Available online: 12 June 2014

Subject Heading: THREATS AND SECURITY

JEL Classification: 

Pages: 33-39

The article considers the issues on competition between countries in connection with increasing mobility of capital and labor resources in the modern world. The countries actively use various tax methods (reducing of rates, tax exemptions, special tax regimes, etc.). The authors note that this problem became very urgent at the level of integration associations where barriers are minimized to movement of factors of production. The countries harmonize their tax systems in these conditions. This work presents main features of tax competition in conditions of integration. The authors analyze tax competition in the Customs union of Russia, Belarus and Kazakhstan on theoretical conclusions and statistical data. The paper reveals investigation problems in the Customs union related to tax competition between the countries and provides the methods of decisions.

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

References:

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