TIUTIURIUKOV, Vladimir. Tax burden and tax policy freedom in regional and local taxes in Customs Union Member States. In Insourcing and/or outsourcing: How do they contribute to the public administration reform? NISPAcee Press, 2015. ISBN 978-80-89013-77-7.
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Základní údaje
Originální název Tax burden and tax policy freedom in regional and local taxes in Customs Union Member States
Autoři TIUTIURIUKOV, Vladimir.
Vydání Insourcing and/or outsourcing: How do they contribute to the public administration reform? 2015.
Nakladatel NISPAcee Press
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Stát vydavatele Slovensko
Utajení není předmětem státního či obchodního tajemství
Forma vydání paměťový nosič (CD, DVD, flash disk)
WWW Program of the conference
ISBN 978-80-89013-77-7
Klíčová slova anglicky Eurasian Economic Union, tax competition, tax policy freedom, foreign direct investments
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnil: Vladimir Tiutiuriukov, Ph.D., učo 429321. Změněno: 10. 10. 2015 21:06.
Anotace
While the EEU Member States announce their goals on the creation of single market, the harmonization issues are mostly dealt with on the level of the Member States, the regional taxation hardly being considered. This paper intends to analyze, whether regional and local governments engage in tax competition in EEU Member States. This is done in two dimensions, through the analysis of tax law provisions in respect of the regional and local taxes (looking for the legal basis of the local governments' power to engage in the tax competition) and through the analysis of available empirical statistics on absolute and relative data on regional and local tax revenues, tax burden, amount of investments inflow (seeking the correlation between tax data and investment inflows). The findings are that regions of Russia are able to compete, while the legislation restricts this power in Belarus and Kazakhstan. The Russian regions with the domination of extracting industry show the inverse relation between tax burden and FDI inflow, which is a sign of the tax competition. At the same time the regions with the developed processing industry show a variety of relationships, influenced by other factors.
VytisknoutZobrazeno: 30. 6. 2022 15:38