Principles of Tax Competition in the Field of Budget Revenue Administration: Concept, Types and Methodology

Abstract

The article examines the institute of principles of tax competition in the administration of budget revenues of the budget system of the Russian Federation. The article considers the issues of the essence of the term “principles of tax competition in the field of budget revenue administration”, its content, and the correlation of the existing principles in the legislation of the Russian Federation: the BC of the Russian Federation, the Tax Code of the Russian Federation, on competition in the Russian Federation. Based on the analysis of the definitions available in science and legislation of the Russian Federation, the author proposes the concept of the term “principles of tax competition in the administration of budget revenues” and their division into two groups: general (general legal) and special (industry). Based on the proposed principles, the factors influencing tax competition in the administration of budget revenues of the budget system of the Russian Federation are identified.