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Regional Tax Competition at Different Phases of Tax System Evolution in Russia

Author

Listed:
  • Vladimir V. Gromov

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow 119571, Russian Federation)

Abstract

The article is devoted to the analysis of tax competition as a phenomenon that began to rise with the transition of Russia to a market economy and manifested itself in different ways in the evolution of the national tax system. The analysis shows the features, reasons, scale and forms of tax competition prior, during and after the well-known Russian tax reform. Being an integral part of Russian economic reality, regional tax competition comes from fiscal federalism and changes depending on the tax autonomy of subnational governments. In addition, it is explained that unregulated tax competition can become harmful and lead to adverse economic consequences. The solution to the problem lies in the field of balance between regional tax autonomy and reasonable federal restrictions, promoting fair tax competition among subnational governments. Systematization of the path traveled plays a key role in many aspects, including understanding of the current tax legislation, harmonization of tax policy at the federal level, and improvement of regional taxation in Russia.

Suggested Citation

  • Vladimir V. Gromov, 2020. "Regional Tax Competition at Different Phases of Tax System Evolution in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 41-57, February.
    • Handle: RePEc:fru:finjrn:200103:p:41-57
    DOI: 10.31107/2075-1990-2020-1-41-57
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    References listed on IDEAS

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    1. Hansjörg Blöchliger & Maurice Nettley, 2015. "Sub-central Tax Autonomy: 2011 Update," OECD Working Papers on Fiscal Federalism 20, OECD Publishing.
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    More about this item

    Keywords

    factors of production; federalism; regional competition; tax base; tax competition; tax incentives; tax policy; tax reform; tax revenues;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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