| Форма представления | Статьи в зарубежных журналах и сборниках |
| Год публикации | 2018 |
| Язык | английский |
|
Кайгородова Гульнара Наилевна, автор
Мустафина Альфия Анасовна, автор
Насырова Венера Ильдусовна, автор
Пыркова Гузель Харисовна, автор
Салмина Светлана Витальевна, автор
|
| Библиографическое описание на языке оригинала |
Nasyrova V. I., Salmina S. V., Kaigorodova G. N., Mustafina A.A., Pyrkova G.K. Tax competition between regions of Russia and its indicators//AMAZONIA INVESTIGA. - 2018. - Vol.7, Is.14. - P.350-355. |
| Аннотация |
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. |
| Ключевые слова |
Tax competition, in ternational tax competition, internal tax competition, tax activity, tax attraction, tax benefits, lost revenue of regional budgets in case of provision of tax benefits on icome tax paid to the Russian Federation constituent, ranking of regions by utilization rate of tax authorities for corporate income tax. |
| Название журнала |
AMAZONIA INVESTIGA
|
| URL |
https://amazoniainvestiga.info/index.php/amazonia/article/view/528 |
| Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=192864 |
Полная запись метаданных  |
| Поле DC |
Значение |
Язык |
| dc.contributor.author |
Кайгородова Гульнара Наилевна |
ru_RU |
| dc.contributor.author |
Мустафина Альфия Анасовна |
ru_RU |
| dc.contributor.author |
Насырова Венера Ильдусовна |
ru_RU |
| dc.contributor.author |
Пыркова Гузель Харисовна |
ru_RU |
| dc.contributor.author |
Салмина Светлана Витальевна |
ru_RU |
| dc.date.accessioned |
2018-01-01T00:00:00Z |
ru_RU |
| dc.date.available |
2018-01-01T00:00:00Z |
ru_RU |
| dc.date.issued |
2018 |
ru_RU |
| dc.identifier.citation |
Nasyrova V. I., Salmina S. V., Kaigorodova G. N., Mustafina A.A., Pyrkova G.K. Tax competition between regions of Russia and its indicators//AMAZONIA INVESTIGA. - 2018. - Vol.7, Is.14. - P.350-355. |
ru_RU |
| dc.identifier.uri |
https://repository.kpfu.ru/?p_id=192864 |
ru_RU |
| dc.description.abstract |
AMAZONIA INVESTIGA |
ru_RU |
| dc.description.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. |
ru_RU |
| dc.language.iso |
ru |
ru_RU |
| dc.subject |
Tax competition |
ru_RU |
| dc.subject |
in ternational tax competition |
ru_RU |
| dc.subject |
internal tax competition |
ru_RU |
| dc.subject |
tax activity |
ru_RU |
| dc.subject |
tax attraction |
ru_RU |
| dc.subject |
tax benefits |
ru_RU |
| dc.subject |
lost revenue of regional budgets in case of provision of tax benefits on icome tax paid to the Russian Federation constituent |
ru_RU |
| dc.subject |
ranking of regions by utilization rate of tax authorities for corporate income tax. |
ru_RU |
| dc.title |
Tax competition between regions of Russia and its indicators |
ru_RU |
| dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|
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