Detailed Information on Publication Record

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.
Other formats: BibTeX LaTeX RIS @inproceedings{1313368, author = {Tiutiuriukov, Vladimir}, booktitle = {Insourcing and/or outsourcing: How do they contribute to the public administration reform?}, keywords = {Eurasian Economic Union, tax competition, tax policy freedom, foreign direct investments}, howpublished = {paměťový nosič}, language = {eng}, isbn = {978-80-89013-77-7}, publisher = {NISPAcee Press}, title = {Tax burden and tax policy freedom in regional and local taxes in Customs Union Member States}, url = {http://www.nispa.org/conf_program2015.php?cid=23#tab-41}, year = {2015} } TY - JOUR ID - 1313368 AU - Tiutiuriukov, Vladimir PY - 2015 TI - Tax burden and tax policy freedom in regional and local taxes in Customs Union Member States PB - NISPAcee Press SN - 9788089013777 KW - Eurasian Economic Union, tax competition, tax policy freedom, foreign direct investments UR - http://www.nispa.org/conf_program2015.php?cid=23#tab-41 N2 - 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. ER - TIUTIURIUKOV, Vladimir. Tax burden and tax policy freedom in regional and local taxes in Customs Union Member States. In \textit{Insourcing and/or outsourcing: How do they contribute to the public administration reform?}. NISPAcee Press, 2015. ISBN~978-80-89013-77-7.

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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Basic information
Original name	Tax burden and tax policy freedom in regional and local taxes in Customs Union Member States
Authors	TIUTIURIUKOV, Vladimir.
Edition	Insourcing and/or outsourcing: How do they contribute to the public administration reform? 2015.
Publisher	NISPAcee Press

Other information
Original language	English
Type of outcome	Proceedings paper
Country of publisher	Slovakia
Confidentiality degree	is not subject to a state or trade secret
Publication form	storage medium (CD, DVD, flash disk)
WWW	Program of the conference
ISBN	978-80-89013-77-7
Keywords in English	Eurasian Economic Union, tax competition, tax policy freedom, foreign direct investments
Tags	International impact, Reviewed
Changed by	Changed by: Vladimir Tiutiuriukov, Ph.D., učo 429321. Changed: 10. 10. 2015 21:06.

Abstract
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.

Abstract

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.