KFU. Card publication. Tax competition between regions of Russia and its indicators

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

TAX COMPETITION BETWEEN REGIONS OF RUSSIA AND ITS INDICATORS

Form of presentation

Articles in international journals and collections

Year of publication

2018

Язык

английский

Authors, employees of KFU

Kaygorodova Gulnara Nailevna, author

Mustafina Alfiya Anasovna, author

Nasyrova Venera Ildusovna, author

Pyrkova Guzel Kharisovna, author

Salmina Svetlana Vitalevna, author

Bibliographic description in the original language

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.

Annotation

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.

Keywords

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.

The name of the journal

AMAZONIA INVESTIGA

URL

https://amazoniainvestiga.info/index.php/amazonia/article/view/528

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=192864&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Kaygorodova Gulnara Nailevna	ru_RU
dc.contributor.author	Mustafina Alfiya Anasovna	ru_RU
dc.contributor.author	Nasyrova Venera Ildusovna	ru_RU
dc.contributor.author	Pyrkova Guzel Kharisovna	ru_RU
dc.contributor.author	Salmina Svetlana Vitalevna	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/eng/?p_id=192864&p_lang=2	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	Articles in international journals and collections	ru_RU