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 |
| _version_ | 1818280783868067840 |
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| author | Vladimir V. Gromov |
| author_facet | Vladimir V. Gromov |
| author_sort | Vladimir V. Gromov |
| collection | DOAJ |
| description | 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 competition prior, during and after the well-known Russian tax reform. Being an integral part of Russian economic reality, regional tax competition comes from fiscal federalism and changes depending on the tax autonomy of subnational governments. In addition, it is explained that unregulated tax competition can become harmful and lead to adverse economic consequences. The solution to the problem lies in the field of balance between regional tax autonomy and reasonable federal restrictions, promoting fair tax competition among subnational governments. Systematization of the path traveled plays a key role in many aspects, including understanding of the current tax legislation, harmonization of tax policy at the federal level, and improvement of regional taxation in Russia. |
| first_indexed | 2024-12-12T23:54:43Z |
| format | Article |
| id | doaj.art-308a56ea61404348b48b0d641595234e |
| institution | Directory Open Access Journal |
| issn | 2075-1990 2658-5332 |
| language | English |
| last_indexed | 2024-12-12T23:54:43Z |
| publishDate | 2020-02-01 |
| publisher | Financial Research Institute |
| record_format | Article |
| series | Финансовый журнал |
| spelling | doaj.art-308a56ea61404348b48b0d641595234e2022-12-22T00:06:36ZengFinancial Research InstituteФинансовый журнал2075-19902658-53322020-02-0112No. 1415710.31107/2075-1990-2020-1-41-57Regional Tax Competition at Different Phases of Tax System Evolution in RussiaVladimir V. Gromov0https://orcid.org/0000-0003-1340-359XRussian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow 119571, Russian FederationThe 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 competition prior, during and after the well-known Russian tax reform. Being an integral part of Russian economic reality, regional tax competition comes from fiscal federalism and changes depending on the tax autonomy of subnational governments. In addition, it is explained that unregulated tax competition can become harmful and lead to adverse economic consequences. The solution to the problem lies in the field of balance between regional tax autonomy and reasonable federal restrictions, promoting fair tax competition among subnational governments. Systematization of the path traveled plays a key role in many aspects, including understanding of the current tax legislation, harmonization of tax policy at the federal level, and improvement of regional taxation in Russia.https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2020/1/statii/03_1_2020_v12.pdffactors of productionfederalismregional competitiontax basetax competitiontax incentivestax policytax reformtax revenues |
| spellingShingle | Vladimir V. Gromov Regional Tax Competition at Different Phases of Tax System Evolution in Russia Финансовый журнал factors of production federalism regional competition tax base tax competition tax incentives tax policy tax reform tax revenues |
| title | Regional Tax Competition at Different Phases of Tax System Evolution in Russia |
| title_full | Regional Tax Competition at Different Phases of Tax System Evolution in Russia |
| title_fullStr | Regional Tax Competition at Different Phases of Tax System Evolution in Russia |
| title_full_unstemmed | Regional Tax Competition at Different Phases of Tax System Evolution in Russia |
| title_short | Regional Tax Competition at Different Phases of Tax System Evolution in Russia |
| title_sort | regional tax competition at different phases of tax system evolution in russia |
| topic | factors of production federalism regional competition tax base tax competition tax incentives tax policy tax reform tax revenues |
| url | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2020/1/statii/03_1_2020_v12.pdf |
| work_keys_str_mv | AT vladimirvgromov regionaltaxcompetitionatdifferentphasesoftaxsystemevolutioninrussia |