Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience
Recent changes in the Russian tax legislation aimed at weakening the tax powers of the federal subjects in relation to profit tax open the question of a reasonable degree of limitation of the fiscal autonomy of Russian regions, as well as the regulation of regional tax competition. This article disc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Financial Research Institute
2022-12-01
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| Series: | Финансовый журнал |
| Subjects: | |
| Online Access: | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/6/statii/01_6_2022_v14.pdf |