To the question of participation in the interregional tax competition

The article deals with the provisions relating to participation in the interregional tax competition. In this regard, emphasis is placed on its goals, objectives, activities algorithm, based on the principles of the concept of rational expectations when actors take into account the mistakes of the past administration and draw all the possible information to make decisions with respect to future participation in the interregional tax competition. The necessity of diagnostic indicators of tax competition on the subjects of the Russian Federation, in order to identify the positive and negative experiences in regional taxation.