Threats to the regional economic security in terms of a horizontal tax competition

DOI

10.2991/cssdre-18.2018.140How to use a DOI?

Keywords

threats to economic security, tax policy, horizontal tax competition

Abstract

In the article the authors analyze tax policy measures in the Russian Federation at the current stage of development of financial relations directly connected with the vector of formation of a model of tax federalism, which has a primary importance for intergovernmental fiscal and tax relations. The authors marked out the main threats to the regional economic security in terms of a horizontal tax competition in realization of the tax policy of the Russian Federation during the nearest 3 years. The authors developed a direction to overcome these threats.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Irina Zemlyanskaya
AU  - Margarita Chub
AU  - Tatyana Shindyalova
PY  - 2018/05
DA  - 2018/05
TI  - Threats to the regional economic security in terms of a horizontal tax competition
BT  - Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
PB  - Atlantis Press
SP  - 689
EP  - 694
SN  - 2352-5428
UR  - https://doi.org/10.2991/cssdre-18.2018.140
DO  - 10.2991/cssdre-18.2018.140
ID  - Zemlyanskaya2018/05
ER  -