Open AccessTax Harmonization in the Conditions of Development of International Economic Associations
Author(s) -
Svetlana Kadomtseva,
Yulia Zolotareva
Publication year - 2017
Publication title -
naučnye issledovaniâ èkonomičeskogo fakulʹteta
Language(s) - English
Resource type - Journals
ISSN - 2078-3809
DOI - 10.38050/2078-3809-2017-9-3-28-45
Subject(s) - harmonization , tax harmonization , sovereignty , economics , international trade , international economics , economic system , indirect tax , tax reform , public economics , political science , tax competition , law , physics , acoustics , politics
The article deals with economic sovereignty, its constituent tax sovereignty and tendencies of their transformation in the conditions of formation of international regional associations. The expediency of tax harmonization in the conditions of formation of a single economic space and deepening of interstate economic integration is shown. The sequence of tax harmonization in the EU, the use of information technologies for improving tax administration are considered.