Scope and Limitations of Tax Competition at Regional Level in Russia

Student: Shalom Leonid

Supervisor: Vladimir Tiutiuriukov

Educational Programme: Public Administration (Master)

Year of Graduation: 2019

This paper is devoted to the study of the phenomenon of national tax competition, considered in the framework of the fiscal decentralization system operating in the Russian Federation. The paper reviewed and examined the legal aspects and other mechanisms that allow the entity of the Russian Federation to participate in tax competition, and also analyzed the experience of using these opportunities for the period from 2010 to 2017. Based on the analysis conducted, the author identified a number of problems in the functioning system, and also formed proposals for their solution.

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