TAX COMPETITION IN THE FREE PORTS OF THE ASIA-PACIFIC REGION

About the authors:

Viktoria N. Yeremeeva, Master Student, School of Economics and Management, Far Eastern Federal University (Vladivostok); eremeeva.vn@students.dvfu.ru

Olga A. Sinenko, Cand. Scil (Econ.), Associate Professor, School of Economics and Management, Far Eastern Federal University (Vladivostok); sinenko.oa@dvfu.ru

Abstract:

This article studies international tax competition in the Free Ports of the Asia-Pacific region. The authors analyze the approaches to defining the concept of “tax competition”, highlighting the tools of tax competition used in free ports. The results reveal the specifics of regulating companies’ activities in the free ports of the Asia-Pacific region, followed by a comparative analysis of tax simulation practices of the residents in the free ports under study. Additionally, the authors provide the analysis of the functioning of free ports in the Asia-Pacific region.

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