Home  Journals  Finance and Credit  7(391) - 2010 February

Tax harmonisation in the EU countries and the CIS: general and specific features

Available online: 24 February 2010

Subject Heading: TAX HARMONIZATION

JEL Classification: 

Integration processes in the world economy are amplifying. Activization of interaction between the countries, their interdependence leads to the increase of the role of regional groupings. The European Union is at the top-level developments of integration communications. The Countries-participants of the European Union, despite distinctions in social and economic development, should adapt to the uniform requirements shown by it at the introduction. The important role in integration process was played by harmonisation of tax relations providing the account and rapprochement of interests of tax bearers, functioning in the different countries. Member countries CIS, also are aimed by EvrazEs at strengthening of integration processes, and the use of the European experience will promote as much as possible effective decision of the objectives of their integration.

Keywords: tax harmonization, unification, tax competition, indirect tax

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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