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Tax Competition between Countries and Associations of Countries in the Former Soviet Union
[Налоговая Конкуренция Между Странами И Объединениями Стран На Постсоветском Пространстве]

Author

Listed:
  • Kornienko, Natalia (Корниенко, Наталья)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Postnikova, N (Постникова, Н.)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Velikova, Elisa (Великова, Елиса)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Gulyaeva, S (Гуляева, С.)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

Today, with the rising mobility of capital and labor between the two countries is growing competition for their involvement. In order to create competitive advantages State use, including tax instruments. In this study, an analysis of tax competition between countries and associations of countries in the former Soviet Union, taking into account the fact that within the framework of integration associations tax competition may appear significantly brighter due to the removal (reduction) barriers to the movement of factors of production. Research operates with data of the laws of the post-Soviet space on 01.07.2014. The study analyzed current issues of unfair (harmful) tax competition and the former Soviet Union, prepared proposals for the protection of tax interests of Russia as a result of tax competition with neighboring states, and present a proposal, taking into account the interests of the EAEC integration association in the former Soviet Union, of which Russia is a part of.

Suggested Citation

  • Kornienko, Natalia (Корниенко, Наталья) & Postnikova, N (Постникова, Н.) & Velikova, Elisa (Великова, Елиса) & Gulyaeva, S (Гуляева, С.), 2015. "Tax Competition between Countries and Associations of Countries in the Former Soviet Union [Налоговая Конкуренция Между Странами И Объединениями Стран На Постсоветском Пространстве]," Published Papers mn15, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:mn15
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    Keywords

    tax competition; tax interests; former Soviet Union;
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