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

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

Journal: Finance and Credit, #33, 2014

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.


Development of the theories of tax competition as a reflection of the rivalry of the territories

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

Journal: Regional Economics: Theory and Practice, #25, 2014

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.


On the issue of management of construction and maintenance of inter-municipal and local roads

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

Journal: Regional Economics: Theory and Practice, #12, 2019

Subject This article discusses the economic relations that are developing between the authorities of the public-law entities of the Russian Federation in managing inter-municipal road construction and maintenance of local roads.
Objectives The article aims to assess the performance of the management of inter-municipal and local road construction and maintenance, and offer recommendations to improve the organization of the road construction management system.
Methods For the study, I used calculation, graphical, analytical, and economic techniques and approaches.
Results Based on an analysis of road technical condition indicators, the study shows that the Orenburg Oblast ranks second in terms of hard-top road percentage in the Volga Federal District, it ranks fifth in terms of accidents, and it ranks ninth in terms of road traffic mortality rate. The article offers some recommendations regarding the road management system efficiency progress.
Conclusions The article concludes that the inter-municipal and local roads construction and maintenance are effectively managed in the Orenburg Oblast.


Impact of regional policies of special economic zones on their socio-economic development

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

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Journal: Regional Economics: Theory and Practice, #8, 2017

Subject The article deals with the issues of regional policies of special economic zones.
Objectives The article aims to examine the impact of regional policies of special economic zones on their socio-economic development.
Methods For the study, we used methods of logical and statistical analyses.
Results The paper identifies tax instruments that enable regional policies to be implemented in special economic zones that contribute to the socio-economic development, emphasizing the development of human capital as one of the priority areas for regional policy implementation in such zones. As well, the paper assesses the social impact of the establishment of special economic zones on the region.
Conclusions The creation of special economic zones is a very effective area for the development of the economies of individual territories and regions. The analysis reveals a significant increase in the major socio-economic indicators of the regions over the years, one of the causes of which is the formation of special economic zones.


Fiscal sustainability of the region: Assessment indicators

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

Vylkova E.S. North-West Institute of Management of RANEPA, St. Petersburg, Russian Federation ( vylkovaelena@mail.ru )

Journal: Regional Economics: Theory and Practice, #1, 2019

Subject The article investigates the issues of fiscal sustainability of the region being the basis for relations formation in the field of taxation.
Objectives The aim is to develop and offer a system of indicators to assess the fiscal sustainability of the region.
Methods The study relies on the methods of grouping, systematization, analysis and comparison.
Results We offer our own approaches (simplified and complex) to the assessment of the level of fiscal sustainability. The simplified approach rests on a comparison of estimate indicators. The complex approach includes a system of individual indicators (that reflect the social, budgetary and economic condition) and a set of indicators in the form of a composite index and point ratings of fiscal sustainability. The results of ranking the composite index and the point ratings of fiscal sustainability of public-law entities (on the subjects of the Volga Federal District case) enabled to verify the difference in their positions.
Conclusions The ranking helped identify the possibilities of public-law entities to ensure the sustainable development of the territory through stable tax revenues.


Importance of tax marketing for participation of subjects of the Russian Federation in tax competition

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

Journal: Finance and Credit, #21, 2017

Subject The article investigates the possibilities of applying market research to taxation.
Objectives The aim is to consider the adaptation of market research to tax relations. It is important to introduce new forms of work in the practice of tax services, which will help taxpayers and the State via tax authorities to reach the level of partnership, rather than confrontation.
Methods In the research, I applied a comprehensive approach and general scientific methods of analysis and comparison.
Results Marketing in taxation is a new area in Russia. I offer my own definition of the tax marketing concept, distinguish and describe the principles on which tax marketing rests and functions it performs. I focus on the main elements of tax marketing and its characteristics depending on the purpose, tasks, result, object, orientation, competitors. The paper proves that tax competition between the subjects of the Russian Federation unlocks the potential for more efficient exercise of powers by regions.
Conclusions and Relevance The use of marketing approach will enable to streamline the relationships of taxpayers and tax authorities, raise taxpayers' awareness of tax management tools, teach taxpayers to apply mechanisms of regional tax competition for their own purposes.


Atmospheric emission tax: International experience

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

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Journal: International Accounting, #6, 2018

Subject This article explores the world practice of using economic instruments to stimulate environmental activities, in particular taxes on emissions to atmospheric air.
Objectives The article aims to study foreign experience in taxation of emission into atmospheric air.
Methods For the study, we used the scientific methods of analysis and comparison.
Results The article presents an overview of economic instruments of State regulation of adverse effects on atmospheric air, which are recognized as the most effective measures and are applied in practice in most states. Also, the article groups the types of taxes for emissions into atmospheric air practiced in various countries and shows the mechanism of their payment.
Conclusions World experience shows a wide range of environmental taxes. Various countries use tools that encourage the payer to be environment friendly. The mechanism of influence on taxpayers differs between the countries. The choice of this or that instrument is the exclusive prerogative of each particular State. The main thing is to ensure the international obligations adopted by the State to reduce the harmful effects on the atmosphere that serve as inhibitors of negative processes in the environment.


Foreign experience in air emissions taxation: Economic value and areas for reforming

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

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

Journal: Finance and Credit, #5, 2018

Subject The article investigates foreign system of environmental taxation.
Objectives The study aims to review the economic importance of air emissions taxation in the foreign practice and consider the feasibility of reforming the air emissions taxation in various areas.
Methods The study draws on the monitoring of works devoted to environmental taxation, using the methods of logical and statistical analysis.
Results The study shows that environmental taxes do not fully cover the detrimental effects of emissions and rather perform regulatory functions than fiscal ones. The global experience demonstrates that revenues from environmental taxes form trust funds and are used exclusively for environmental protection program financing. The paper reviews possible reforms in environmental taxation.
Conclusions and Relevance There is a need to reform the environmental taxation. It is crucial to provide for authorized obligations of each participant in the Paris Agreement to reduce the emissions of carbon dioxide; to introduce a two-level carbon transport tax, taking into account the level of CO2 emissions and the type of fuel used; to link the amount of fines for environmental offenses with economic benefits and ecological damage; to introduce tax incentives and preferences for producers and users of highly effective green solutions.


Dependence of regional budgets on federal taxes

Ermakova E.A. Saratov Socio-Economic Institute, Branch of Plekhanov Russian University of Economics, Saratov, Saratov Oblast, Russian Federation ( eae13@mail.ru )

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

Journal: Regional Economics: Theory and Practice, #36, 2015

Importance The article considers the issues of increased dependency of regional budgets on federal taxes.
     Objectives The paper aims to analyze the extent of dependence of budget tax revenue of subjects of the Russian Federation on federal taxes.
     Methods For the analysis, we used econometric methods. We considered certain Federal Districts and regions of the Volga Federal District as case studies.
     Results We invite our own definition of splittable taxes dividing them into two groups (permanent and temporary), selecting characteristics, systematizing the advantages and disadvantages of this tax policy arrangement of the Federated States. We analyzed the dynamics of installed regulations on splittable federal taxes and studied the value of each tax in the budgets of the regions of Federal Districts for three years. We note that the level of dependency of the regions on the Federal budget is growing every year.
     Conclusions and Relevance
We conclude that many countries with a federal structure are gradually moving away from the use of splittable taxes towards granting more tax autonomy to regions. In Russia, in all regions the majority of tax revenues are financed by contributions from State taxes. This puts the regions at the mercy of the Centre and develops negative moods.


Formulation and enforcement of the State policy and the development of special economic zones

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

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

Journal: National Interests: Priorities and Security, #6, 2017

Importance The research studies how special economic zones are formed as an effective format of incentives for the Russian region.
Objectives The research examines issues relating to the formulation and enforcement of the State policy, considering the development of special economic zones, thus enhancing the management of the region's competitiveness.
Methods The research is based on general scientific methods of analysis and comparison.
Results The research unveils the concept of the State policy for regional development and presents the classification of the regional development policy types and its development trends. We emphasize the social development of the region as an aspect of the regional policy in a special economic zone. The article highlights and describes principles and forms of the regional policy in special economic zones. We evaluate social implications arising from the creation of special economic zones for the region.
Conclusions and Relevance We conclude that special economic zones are the main and the most effective form of incentives for the Russian regions. This construct and the region’s economic development can solve a number of serious social issues. The regional policy in special economic zones are often enforced in two formats, i.e. public private partnership and special-purpose programs, which underlie the comprehensive approach to regional issues, reduce territorial development disparities and increase the region's competitiveness.


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