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Improving Taxation Through Developing Tax Partnership Within the Eurasian Economic Union
Faleeva Kristina Viktorovna

post-graduate of the Department of State and Municipal Finances at Saint-Petersburg State University of Economics

191023, Russia, Saint Petersburg, str. Sadovaya, 21

faleyeva@mail.ru

 

 

Abstract.

The subject of the research is the tax relations between Eurasian Economic Union member states that may arise in the process of deepening integration relations between countries. The object of the research is modern tax approaches to making out integrative tax terms and qualitative and quantitative indicators of the level of tax partnership. The author focuses on analysing integrative tax terms such as tax harmonization, tax convergence, tax unification, and tax competition. The author also describes qualitative and quantitative indicators that may be used to assess the level of tax partnership. The author also pays special attention to improving taxation through evaluation the level of tax partnership.  The methodological basis of the article is the systems analysis of researchers' approaches to such terms as tax harmonization, unification, convergence, coordination and tax competition. The methodology of the research also involves analysis and synthesis of applicable integrative tax terms, and determination of their key features in order to provide an integral definition of tax partnership. The scientific novelty of the research is caused by the fact that the author defines key features of each integrative tax term and offers her own definition of tax partnership based on these key features. The main conclusions of the research is the description of key features of tax partnership that distinguish it from other integrative tax terms, and determination of targets, tasks, principles and algorithm of tax partnership, development and imrovement of indicators of the level of tax partnership. 

Keywords: Eurasian Economic Union, partnership, Custom Union, tax policy, tax competetion, EEU, tax unification, tax harmonization, tax partnership, tax convergence

DOI:

10.7256/2454-065X.2018.1.25084

Article was received:

26-01-2018


Review date:

06-01-2018


Publish date:

28-01-2018


This article written in Russian. You can find full text of article in Russian here .

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