Tax Competition between Countries and Associations of Countries in the Former Soviet Union

Налоговая конкуренция между странами и объединениями стран на постсоветском пространстве

Natalia Kornienko, Postnikova, N (Постникова, Н.) (), Velikova, Elisa (Великова, Елиса) () and Gulyaeva, S (Гуляева, С.) ()
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Postnikova, N (Постникова, Н.): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Velikova, Elisa (Великова, Елиса): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Gulyaeva, S (Гуляева, С.): Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: Today, with the rising mobility of capital and labor between the two countries is growing competition for their involvement. In order to create competitive advantages State use, including tax instruments. In this study, an analysis of tax competition between countries and associations of countries in the former Soviet Union, taking into account the fact that within the framework of integration associations tax competition may appear significantly brighter due to the removal (reduction) barriers to the movement of factors of production. Research operates with data of the laws of the post-Soviet space on 01.07.2014. The study analyzed current issues of unfair (harmful) tax competition and the former Soviet Union, prepared proposals for the protection of tax interests of Russia as a result of tax competition with neighboring states, and present a proposal, taking into account the interests of the EAEC integration association in the former Soviet Union, of which Russia is a part of.

Keywords: tax competition; tax interests; former Soviet Union (search for similar items in EconPapers)
Pages: 50 pages
Date: 2015-04
New Economics Papers: this item is included in nep-cis, nep-cwa, nep-pub and nep-tra
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