The article deals with the analysis of historical prerequisites of emergence and development of tax competition. This analysis shows that the stages of emergence of competition coincide with the main periods of development of the State and finance. Concerning the internal tax competition in Russia, the author says that since the end of the second half of 1990th, starting with economic growth, the idea of competition between regions has been introduced actively, and it still keeps on developing. The author considers the following theories of tax competition: the theory based on a neoclassical model of competition, the Tiebout's public choice theory, the Leviathan Taming theory and Wilson's theory. Each of the models reflects the attitude (not always positive) to tax competition as an economic event. The carried out review of the main historical stages and prerequisites of emergence of tax competition allowed allocating of 3 stages of its development.
Keywords: theories, tax competition, rivalry, development
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