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Оценка влияния налоговой конкуренции на конкурентоспособность национальной налоговой системы // Assessment of Tax competition Influence on National Tax System Competitiveness

Author

Listed:
  • A. Pugachev A.

    (Yaroslavl State University)

  • L. Parfyenova B.

    (Yaroslavl State University)

  • A. Podvezko

    (Institute for Agrarian Economy of Lithuania)

  • А. Пугачев А.

    (Ярославский государственный университет им. П. Г. Демидова)

  • Л. Парфенова Б.

    (Ярославский государственный университет им. П. Г. Демидова)

  • А. Подвезько

    (Институт аграрной экономики Литвы)

Abstract
The subject of the research is the condition of cross-country tax competition and its influence on the tax system compatibility. The urgency of the research is determined by the prospects of tax government risks mitigation tools introduction in response to the necessity to reduce budget deficit on the whole and to the increasing risks of competitiveness lowering as a result of growing tax bases mobility in particular. The purpose of the work is to assess the tax competition influence on competitiveness of national tax systems on the basis of cross-countries tax competition experience in the European Union. The content and essence of tax competition are revealed. It is justified that risk of tax system competitiveness reduction is closely connected with the process of tax competition. Cross-countries tax competition is illustrated with the experience of the EU member countries. The statistical data confirming the trend to reduce tax rates in the EU countries are given. Factors of national systems competitiveness are defined. They are the level of tax burden on citizens’ income and business revenue, the amount of taxes and dues, period of time provided to prepare tax records and paying taxes, rating Doing Business, average annual economy growth rate, cost of labor and level of corruption. On the basis of the multicriterion methods SAW and PROMETHEE II a technique to determine tax competitiveness is presented. Предмет исследования — состояние межстрановой налоговой конкуренции и ее влияние на конкурентоспособность налоговой системы. Актуальность исследования обусловлена перспективами внедрения инструментов минимизации налоговых рисков государства в условиях необходимости сокращения бюджетных дефицитов в целом и возрастания риска снижения конкурентоспособности вследствие усиливающейся мобильности налоговых баз в частности. Цель работы — оценка влияния налоговой конкуренции на конкурентоспособность национальной налоговой системы на основании опыта межстрановой налоговой конкуренции в Европейском союзе. Раскрыты содержание и сущность процесса налоговой конкуренции. Обосновано, что риск снижения конкурентоспособности налоговой системы тесно связан с процессом налоговой конкуренции. Межстрановая налоговая конкуренция проиллюстрирована опытом стран — участниц ЕС. Приведены статистические данные, подтверждающие тренд снижения налоговых ставок странами ЕС. Определены факторы конкурентоспособности национальных налоговых систем: уровень налоговой нагрузки на доходы граждан и на бизнес, количество налогов и сборов, время на подготовку налоговой отчетности и уплату налогов, рейтинг Doing Business, среднегодовые темпы роста экономики, стоимость рабочей силы и уровень коррупции. На основе многокритериальных методов SAW и PROMETHEE II представлен вариант определения налоговой конкурентоспособности на примере стран ЕС.

Suggested Citation

  • A. Pugachev A. & L. Parfyenova B. & A. Podvezko & А. Пугачев А. & Л. Парфенова Б. & А. Подвезько, 2019. "Оценка влияния налоговой конкуренции на конкурентоспособность национальной налоговой системы // Assessment of Tax competition Influence on National Tax System Competitiveness," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 12(4), pages 143-155.
    • Handle: RePEc:scn:econom:y:2019:i:4:p:143-155
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    References listed on IDEAS

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    4. Izquierdo Llanes, Gregorio, 1999. "Harmonization and tax competition: Efficiency versus fairness," Working Papers in Economics 1999,2, Bundeswehr University Munich, Economic Research Group.
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