TAX BASE TRANSFER AS ELEMENT OF TAX TREATMENT COMPETITION
Abstract and keywords
Abstract (English):
Predlozhena tipologizaciya vidov nalogovyh rezhimov v otnoshenii nalogoplatel'schikov. Vyyavleny konkretnye ekonomiko-finansovye rezul'taty, kotorye mogut byt' polucheny pri rasprostranenii nalogovoy yurisdikcii na sootvetstvuyuschie ob'ekty nalogooblozheniya.

Keywords:
nalogi, nalogoplatel'schik, nalogovaya baza, nalogovyy rezhim, ekonomiko-finansovyy risk
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References

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