Threats to the regional economic security in terms of a horizontal tax competition

摘要

In the article the authors analyze tax policy measures in the Russian Federation at the current stage of development of financial relations directly connected with the vector of formation of a model of tax federalism, which has a primary importance for intergovernmental fiscal and tax relations. The authors marked out the main threats to the regional economic security in terms of a horizontal tax competition in realization of the tax policy of the Russian Federation during the nearest 3 years. The authors developed a direction to overcome these threats.