Economic Analysis: Theory and Practice
 

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Methodological approaches to the comparative analysis of tax competitiveness of regions

Vol. 18, Iss. 10, OCTOBER 2019

Received: 10 June 2019

Received in revised form: 30 June 2019

Accepted: 18 July 2019

Available online: 30 October 2019

Subject Heading: ANALYSIS OF COMPETITIVE ABILITY

JEL Classification: H22, H71, O18, R11

Pages: 1916–1931

https://doi.org/10.24891/ea.18.10.1916

Zabrodin I.P. Voronezh State University (VSU), Voronezh, Russian Federation
svetlichna@mail.ru

ORCID id: not available

Algazinov A.I. Gymnasium named after N.G. Basov, Voronezh, Russian Federation
algazinovalexandr@gmail.com

ORCID id: not available

Subject At present, tax competition is positioned as a factor that affects the development of a certain territory (country or region). However, it is rather understudied from the standpoint of techniques and methods of economic analysis.
Objectives The study aims to develop methodological stages of the analysis of tax competitiveness of regions, determine factors affecting their tax competitiveness, and substantiate the procedure for calculating the summarizing indicator, i.e. the level of tax competitiveness of the region and economic interpretation of obtained results.
Methods The study employs methods and techniques of economic and statistical analysis.
Results We proved that regional tax competition should be analyzed primarily in the context of regional and local taxes. Tax rates and benefits should be considered as factors affecting the level of tax competitiveness of the region. The analysis of tax competitiveness of a particular region should be performed in comparison with the selected base, for example, with a neighboring region. The study offers an algorithm for analyzing the level of tax competitiveness of the region. We tested it on the transport tax in the Voronezh Oblast, and compared with the neighboring Lipetsk Oblast.
Conclusions The offered algorithm enables to analyze tax competitiveness of the region and reveal strengths and weaknesses for each tax as compared to neighboring regions, and to determine real possibilities of increasing the level of tax competitiveness.

Keywords: tax, tax competition, transport tax, special economic zone

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