International Tax Competition on the Contemporary Period of the World Economy’s Development
The article under review is devoted to the peculiarities in the international tax competition process in the modern world economy. Changes in the national tax systems of the main participants of the international tax competition under pressure of the global crisis of 2008 – 2011 as well as a convergence of basic principles of national tax policies during the crisis and for postcrisis perspectives are considered. Besides the general situation in the sphere of international tax competition in developed countries on the boundary of XX – XXI centuries as well as during the current global crisis, the author characterizes the competitive tax advantages of the Russian Federation. The main conclusion made by the author – a necessity for tax increasing in the post-crisis world as well as the change of leaders in the international tax competition during the 2010s.