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Inter-Country Analysis of International Tax Policies in Relation to the Country Socio-Economic Features
Abstract.The authors of the article raise the question about the interrelation between socio-economic indicators of the country development and the development level of the country international tax policy instruments. The first part of the research is devoted to the theoretical analysis of the concept of international tax policy and analysis of the definitions that it has today. The authors offer their own definition of international tax policy providing that it has two antagonistic areas, prevention of tax avoidance and economic activity incentives. The authors also systematize instruments and mechanisms that different countries use to develop their international tax policy. The second part of the research is devoted to the practical study of the interaction between socio-economic features of the country and the development level of international tax policy instruments. For this purpose the authors describe the roles of the analyzed countries on the world capital market and build a scoring correlation model that allows to evaluate the relationship between analyzed socio-economic indicators and indicators of international tax policy in these countries. Despite the fact that international tax policy is formed by very similar instruments in nearly all countries of the world, the results of this research demonstrate that the contents of international tax policy varies from one country to another and mainly depend on particular socio-economic factors.
Keywords: BEPS, multinational companies, correlation analysis, socio-economic factors, tax incentives, anti-avoidance provisions, international tax policy, tax system, tax competition, economy
Article was received:26-10-2018
This article written in Russian. You can find full text of article in Russian here .