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The article is devoted to the problem of tax risks of the state, which are described from three standpoints: as damage; through a combination of factors that define them; and from the standpoint of the probabilistic nature of their implementation. It is underlined that the competitive risk of the tax system is closely related to the process of tax competition. The country tax competition is illustrated by the experience of the European Union member states in reducing corporate income tax rates during the period of the European Union expansion in 2004 and 2007. The statistical data are provided to confirm the trend of the reduction of tax rates by the EU member states in the context of economic integration. The experience of the regions of the Russian Federation is described as an example of tax competition at the regional level. The option of assessing the scale of regionsâ€™ introduction of tax competition tools available in the conditions of modern Russian model of tax federalism is proposed. The comparative analysis of introduction of tax competition tools by regions and advance of the tax revenue growth over the growth of the regional economy is carried out. The absence of an unambiguous relationship between the scale of the introduction of the tax competition tools and the growth of tax revenues is shown by the example of the regions of the Central Federal District. The absence of such dependence is determined by similar taxation conditions in the regions of the Russian Federation, which describe broad prospects for the development of tax competition.

Minimization of the Competitive Risk of the Tax System for Improving Public Administration at National and Regional Levels