One major problem of the Russian economy is large-scale tax evasion. Using standard assumptions of tax competition theory it is possible to show that under certain conditions it is not profitable for regional governments to suppress tax evasion. Indeed, the decrease of regional tax rate can lead to a decrease of subsidies and financial transfers from central government. Therefore a better instrument for the region to attract a taxpayer is the change of informal tax regime. Taxpayers are informally allowed not to pay a part of regional and federal taxes and regional governments have not to choose between high or low tax rates, but whether to suppress or to ignore tax evasion. Thus weakness of the federal government enforces opportunistic beh...
In the article one has identified disputable parts of the Russian Federation taxation system and met...
The article examines the main trends of local tax policy in foreign countries (United States, Canada...
The current state of financial security of the Russian Federation involves the creation of an instit...
The article's objective is the research of delineation of tax powers with regard to stating tax...
In a centralized federation, where tax rates and taxation rules are set by the federal government, ...
In a centralized federation, where tax rates and taxation rules are set by the federal govern-ment, ...
The article examines the theoretical aspects of the manifestation of tax competition at the regional...
The destabilization processes of the Russian Federation’s budget system, primarily at the regional l...
The problems analyzed in the article are new to the domestic financial and tax research due to their...
The subject of the study is the distribution of tax revenues between the levels of the budget system...
In this work we make analysis of the tax evasion practices which have become widely used by the smal...
Russians could solve the widespread problem of tax evasion. Almost all Swedes were honest in reporti...
This paper’s aim is to research into the variation in effective tax rates among local jurisdictions ...
For Russia as a democratic federal state, federal relations are basic for the whole social developme...
The subject of paper is to identify factors determining the propensity of local authorities to tax c...
In the article one has identified disputable parts of the Russian Federation taxation system and met...
The article examines the main trends of local tax policy in foreign countries (United States, Canada...
The current state of financial security of the Russian Federation involves the creation of an instit...
The article's objective is the research of delineation of tax powers with regard to stating tax...
In a centralized federation, where tax rates and taxation rules are set by the federal government, ...
In a centralized federation, where tax rates and taxation rules are set by the federal govern-ment, ...
The article examines the theoretical aspects of the manifestation of tax competition at the regional...
The destabilization processes of the Russian Federation’s budget system, primarily at the regional l...
The problems analyzed in the article are new to the domestic financial and tax research due to their...
The subject of the study is the distribution of tax revenues between the levels of the budget system...
In this work we make analysis of the tax evasion practices which have become widely used by the smal...
Russians could solve the widespread problem of tax evasion. Almost all Swedes were honest in reporti...
This paper’s aim is to research into the variation in effective tax rates among local jurisdictions ...
For Russia as a democratic federal state, federal relations are basic for the whole social developme...
The subject of paper is to identify factors determining the propensity of local authorities to tax c...
In the article one has identified disputable parts of the Russian Federation taxation system and met...
The article examines the main trends of local tax policy in foreign countries (United States, Canada...
The current state of financial security of the Russian Federation involves the creation of an instit...