Abstract
The purpose of the study is a legal analysis of the current supranational tax legislation of the Eurasian Economic Union and European Union integration associations. Special methods of cognition were used in the furtherance of this goal: historical and legal analysis, formal legal method, comparative legal method, the method of legal modeling, the method of interpreting legal norms, which made it possible to identify the existing problems and determine the ways and means of their elimination as well as to determine the differences in approaches in the construction of the European and Eurasian economic integration. Moreover, the methodological basis of the study was formed by general scientific methods of cognition: the dialectical method, which made it possible to reveal the integrity and consistency of legal phenomena; the method of generalization, allowing to draw conclusions as a result of generalization of the data obtained; the comprehensive research method, allowing to consider the theoretical and practical foundations of the process of harmonizing national tax legislation in conjunction. The result of the study was the identification of similar and different concepts for the implementation of supranational policy in the tax systems of the Eurasian Economic Union and European Union countries, aimed at deepening Eurasian and European economic integration, as well as the identification of the trends in the development of harmonization of the national tax legislation of the European Union member states for their subsequent implementation into the tax legislation of the Eurasian Economic Union integration association member countries. The novelty of the study lies in the very formulation of the problem, as well as in the fact that these legal relations incite the states to take actual measures and find new solutions aimed at increasing the country’s economic indicators and potential.
Highlights
A parallel study of Eurasian and European integrations in the context of a comparative study provides an opportunity to highlight the features of the development of the tax legislation harmonization process and to make a significant contribution to the evolvement of the tax law science, to reduce the degree of negative consequences arising from transformations in the tax sphere, provoking the emergence of legal conflicts and affecting the proper functioning of the tax systems of the Eurasian Economic Union (EEU) member states during the harmonization of national tax legislation, because the successful evolvement of the country directly depends on the ability to influence and affect the integration processes through the use of new opportunities and prospects for the development of legal regulation for the tax legislation harmonization
A careful tax policy pursued by the EEU member states slows down the process of Eurasian integration, which prevents the creation and implementation of effective tools for the development of national tax systems through the harmonization of national tax legislation
The process of harmonization of national tax legislation is an integral instrument of economic integration, the deepening of which determines the level of economic development of each individual region
Summary
The complexity and versatility of the integration processes taking place in the world determine the appeal to the advanced experience of European and Eurasian integration, https://doi.org/10.1051/shsconf/202111802012 which played the crucial role in the formation of legal regulation for the harmonization of tax legislation in the European Union (EU) and Eurasian Economic Union (EEU) countries. A parallel study of Eurasian and European integrations in the context of a comparative study provides an opportunity to highlight the features of the development of the tax legislation harmonization process and to make a significant contribution to the evolvement of the tax law science, to reduce the degree of negative consequences arising from transformations in the tax sphere, provoking the emergence of legal conflicts and affecting the proper functioning of the tax systems of the EEU member states during the harmonization of national tax legislation, because the successful evolvement of the country directly depends on the ability to influence and affect the integration processes through the use of new opportunities and prospects for the development of legal regulation for the tax legislation harmonization.Thereby the authors hereof consider it necessary: 1) to study the positive and negative experience of the implementation of the tax legislation harmonization in the EU member states; 2) to identify the most important legal mechanisms and instruments, other ways of reforming national tax systems used by the EU in the implementation of the harmonization of the national legislation of the EU member states, contributing to the strengthening of the single internal market for goods, works, services within the EU, increasing the economic growth of the EU member states, elimination of conditions that impede the implementation of competition at the national level or at the Community level; 3) to consider the possibility of implementing legal mechanisms and instruments into the national tax legislation of the EEU member states, which contributed to the creation in the EU of conditions for the formation of a stable, economically attractive and competitive single internal market of the EEU, in order to increase the level of economic development of Russia and the welfare of citizens of the Russian Federation. Сoncurrently, in order to achieve the dynamics of Eurasian integration, national tax legislation requires improvement through the harmonization of tax legislation in the EEU member states to resolve existing contradictions, eliminate through the implementation of a coordinated tax policy by the EEU member states barriers and obstacles impeding a well-functioning of the internal market, and improve the national tax legislation of the EEU, ensuring the limitation of the capital flow from one country to another within the framework of the EEU functioning. Based on the results of the legal analysis of the legislative acts of individual EEU member states in the tax area, problems, expressed in the lack of uniformity of legal regulation of tax legal relations, which are an obstacle to building an efficiently developing internal market, appear evident. Harmonization of tax legislation [1], as a tool for Eurasian integration, should contribute to the achievement of the proper level of legal regulation of national tax legislation, timely respond by legal means to dynamically developing public relations in the rapidly developing internal market of integration associations of foreign countries. However, the effectiveness of the implementation of the process of harmonization of tax legislation, in our opinion, directly depends on the effectiveness of the interaction of the competent authorities of the EEU member states in the tax area and tax administration. The abovementioned complex of problems unequivocally requires a search for solutions. The need to identify measures aimed at improving the current national tax legislation in the context of a protracted economic crisis against the background of sanctions restrictions will contribute to reduction of pressure on consumers and increase in purchasing power, which will bring closer to one of the main goals of Eurasian integration – increasing the welfare of citizens of the EEU member states. However, in order to find solutions, it is necessary to analyze the features of building European and Eurasian https://doi.org/10.1051/shsconf/202111802012 integration, which will make it possible to assess and formulate the prospects for the development and deepening of economic integration within the EEU.
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