Research of countries’ success factors in creating attractive tax regimes
DOI:
https://doi.org/10.36683/2306-1758/2021-2-36/53-58Keywords:
taxation, regulation, cash flows, deoffshorization, tax regime, russiaAbstract
The purpose of the article is to identify the key factors of the success of the main offshore jurisdictions in the context of global regulatory trends in the fight against the erosion of the tax base. Based on the analysis of the literature on the topic under study, it was concluded that the range of reasonable options for tax policy in any country is limited by the quality of its management and the availability of the appropriate financial infrastructure. Among the key factors of tax regimes, the following ones were identified and analyzed: the quality of public administration and institutional environment, macroeconomic stability, availability and quality of financial services, and adaptation of the relevant OECD standards. According to the author, the latter is especially relevant for Russia and is the most important condition for the formation of attractive tax regime.Downloads
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