Tax competition between regions of Russia and its indicators
Abstract
The article focuses on approaches to assessing the competitive advantages of regions of Russia in the area of taxation, the main approaches to the definition of tax competition at the present stage used in the scientific literature, are considered; emphasis on the influence of internal tax competition on social and economic development of the regions; the possibilities of using a number of quantitative and qualitative indicators to assess the competitive advantages of the regions in the area of taxation are summarized; ranking of the regions of Russia by using tax authorities to provide tax benefits of corporate income tax paid to the budget of the Russian Federation constituent, was performed; the conclusion about the relationship of investment activity and the availability of competitive advantages in the area of taxation was made; the development problems of the regional competitive advantages in the area of taxation and prospects for their solution are described.
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