Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities
https://doi.org/10.47361/2542-0259-2020-4-24-36-43
Abstract
The article examines the Institute of tax competition in the field of administration of budget revenues of the budget system of the Russian Federation. The issues of the essence, types and main goals of tax competition in the field of administration of tax and non-tax revenues at the regional level are considered. According to the author, the main goal of maintaining tax competition in the field of budget revenue administration is to improve the quality of financial management in the subjects of the Russian Federation, including in the provision of public services using digital technologies. An additional goal of tax competition should be to stimulate economic competition among economic entities and develop competition in General.
About the Author
S. N. Belova
Academy of management of the Ministry of Internal Affairs of Russia
Russian Federation
Russian Federation
Svetlana N. Belova
Zoya and Alexander Kosmodemyanskikh str., 8, Moscow, 125171
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Review
For citations:
Belova S.N. Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities. Russian competition law and economy. 2020;(4):36-43. (In Russ.) https://doi.org/10.47361/2542-0259-2020-4-24-36-43
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