IDEAS home Printed from https://ideas.repec.org/a/aiy/jnljtr/v3y2017i3p182-198.html
   My bibliography  Save this article

Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation

Author

Listed:
  • Marija A. Troyanskaya

Abstract

Popularization and application of electronic invoice are closely related to the development of global e-commerce and the advent of the digital economy era. The article explores the use of electronic invoice in European Union and China’s Taiwan region and China. The research perspectives of electronic invoices in China and other countries are diverse. These studies have certain forward-looking and systematic character, and put forward a lot of suggestions and measures for the application and management of electronic invoice. Most of the related research ignore the interdependence of the relevant theory and practical promotion of electronic invoice, and the impact of electronic invoices on tax collection and tax reform. The analysis of the influence of electronic invoices on tax collection demonstrated that electronic invoice helps to strengthen the taxation in the field of e-commerce; saving costs and boosting environmental protection; improves the efficiency of tax collection and management, and speeds up informatization of government management. Although the promotion and application of electronic invoice in China has achieved some success, there are still some problems, such as the lack of in-depth understanding of electronic invoice, there are problems of reimbursement in the process of printing of electronic invoice, there is a gap between the application of electronic invoice and the current management model of electronic invoice which is a copy of the traditional model of paper invoice. These questions are worth a further discussion and analysis.

Suggested Citation

  • Marija A. Troyanskaya, 2017. "Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(3), pages 182-198.
  • Handle: RePEc:aiy:jnljtr:v:3:y:2017:i:3:p:182-198
    DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.039
    as

    Download full text from publisher

    File URL: https://jtr.urfu.ru/fileadmin/user_upload/site_15907/main/Troyanskaya.pdf
    Download Restriction: no

    File URL: https://libkey.io/http://dx.doi.org/10.15826/jtr.2017.3.3.039?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ogawa, Hikaru, 2016. "When ad valorem tax prevails in international tax competition," International Review of Economics & Finance, Elsevier, vol. 46(C), pages 1-9.
    2. Olsen, Trond E. & Osmundsen, Petter, 2011. "Multinationals, tax competition and outside options," Journal of Public Economics, Elsevier, vol. 95(11), pages 1579-1588.
    3. Han, Yutao & Pieretti, Patrice & Zou, Benteng, 2013. "An extension of the home-attachment criteria under dynamic tax competition," Economics Letters, Elsevier, vol. 121(3), pages 508-510.
    4. Goodspeed, Timothy J., 1998. "Tax Competition, Benefit Taxes, and Fiscal Federalism," National Tax Journal, National Tax Association, vol. 51(n. 3), pages 579-86, September.
    5. Goodspeed, Timothy J., 1998. "Tax Competition, Benefit Taxes, and Fiscal Federalism," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(3), pages 579-586, September.
    6. Brangewitz, Sonja & Brockhoff, Sarah, 2017. "Sustainability of coalitional equilibria within repeated tax competition," European Journal of Political Economy, Elsevier, vol. 49(C), pages 1-23.
    7. Pi, Jiancai & Zhou, Yu, 2014. "Tax competition in federations revisited," Economics Letters, Elsevier, vol. 123(1), pages 104-107.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working papers of CATT hal-02939340, HAL.
    2. Benoît Le Maux, 2009. "Governmental behavior in representative democracy: a synthesis of the theoretical literature," Public Choice, Springer, vol. 141(3), pages 447-465, December.
    3. Askoldas Podviezko & Lyudmila Parfenova & Andrey Pugachev, 2019. "Tax Competitiveness of the New EU Member States," JRFM, MDPI, vol. 12(1), pages 1-19, February.
    4. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers hal-02939340, HAL.
    5. Jean François Richard & Henry Tulkens & Magali Verdonck, 2006. "Tax Interaction Dynamics Among Belgian Municipalities 1984-1997," Springer Books, in: Parkash Chander & Jacques Drèze & C. Knox Lovell & Jack Mintz (ed.), Public goods, environmental externalities and fiscal competition, chapter 0, pages 534-556, Springer.
    6. Florence TOUYA, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers 2015-2016_11, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
    7. Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers hal-02939399, HAL.
    8. Paweł Felis & Henryk Rosłaniec, 2019. "Local Authority Tax Policy in Poland. Evidence from the Union of Polish Metropolises," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(1), March.
    9. Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working papers of CATT hal-02939399, HAL.
    10. Joshua C. Hall & Justin M. Ross, 2010. "Tiebout Competition, Yardstick Competition, and Tax Instrument Choice: Evidence from Ohio School Districts," Public Finance Review, , vol. 38(6), pages 710-737, November.
    11. Schmidt, Torsten, 2001. "Finanzreformen in der Bundesrepublik Deutschland: Analyse der Veränderungen der Finanzverfassung von 1949 bis 1989," RWI Schriften, RWI - Leibniz-Institut für Wirtschaftsforschung, volume 67, number 67.
    12. Rocabado Mejía, Carlos, 2006. "La Asignación Tributaria en Bolivia," Documentos de trabajo 7/2006, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
    13. Rosanne Altshuler & Timothy J. Goodspeed, 2015. "Follow the Leader? Evidence on European and US Tax Competition," Public Finance Review, , vol. 43(4), pages 485-504, July.
    14. Florence TOUYA, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers 2015-2016_12, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
    15. Tidiane Ly, 2018. "Sub-metropolitan tax competition with household and capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
    16. Yuya Kikuchi & Toshiki Tamai, 2024. "Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 533-551, April.
    17. Haraguchi Junichi & Ogawa Hikaru, 2018. "Leadership in Tax Competition with Fiscal Equalization Transfers," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-15, July.
    18. Menichini, Amilcar A., 2020. "How do firm characteristics affect the corporate income tax revenue?," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 146-162.
    19. Azacis, Helmuts & Collie, David R., 2021. "A General Model of International Tax Competition with Applications," Cardiff Economics Working Papers E2021/31, Cardiff University, Cardiff Business School, Economics Section.
    20. Osmundsen, Petter & Lovas, Kjell & Emhjellen, Magne, 2017. "Petroleum tax competition subject to capital rationing," UiS Working Papers in Economics and Finance 2017/5, University of Stavanger.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aiy:jnljtr:v:3:y:2017:i:3:p:182-198. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Natalia Starodubets (email available below). General contact details of provider: https://edirc.repec.org/data/seurfru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.