Эмпирический анализ механизмов международной налоговой конкуренции между Россией и зарубежными странами (An Empirical Analysis of the Mechanisms of International Tax Competition between Russia and Foreign Countries)
Copyright policy )Эмпирический анализ механизмов международной налоговой конкуренции между Россией и зарубежными странами (An Empirical Analysis of the Mechanisms of International Tax Competition between Russia and Foreign Countries)
Russian Abstract: Работа посвящена эмпирической проверке гипотезы о влиянии налогов на решения иностранных инвесторов. На основе эмпирической модели, предложенной авторами, рассматривается влияние налоговых факторов на решения иностранных инвесторов о выборе секторов российской экономики. Авторы делают вывод о том, что присутствуют предпосылки для международной налоговой конкуренции в условиях характерных для российской экономики. English Abstract: This paper is devoted to the testing of the empirical hypothesis about impact of taxation on the decisions of foreign investors. We use empirical model suggested by the authors in order to assess the impact of tax factor on the decisions of foreign investors choosing sectors of Russian economy as object of investment. Authors make conclusion that there are necessary pre-conditions for international tax competition in the economic conditions which are common for Russian economy.
- Institute for Financial Research Sweden
- Gaidar Institute for Economic Policy Russian Federation
- Economic Policy Institute United States
- The Russian Presidential Academy of National Economy and Public Administration Russian Federation
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