Regional Tax Competition at Different Phases of Tax System Evolution in Russia
The article is devoted to the analysis of tax competition as a phenomenon that began to rise with the transition of Russia to a market economy and manifested itself in different ways in the evolution of the national tax system. The analysis shows the features, reasons, scale and forms of tax competi...
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| Format: | Article |
| Language: | English |
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Financial Research Institute
2020-02-01
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| Series: | Финансовый журнал |
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| Online Access: | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2020/1/statii/03_1_2020_v12.pdf |