SHS Web Conf.
Volume 118, 2021RUDN Conference on Legal Theory, Methodology and Regulatory Practice (RUDN LTMRP Conference 2021)
|Number of page(s)||5|
|Section||Socio-Cultural Approach in Legal Science|
|Published online||23 August 2021|
On the issue of harmonization of national tax legislation in integration associations
1 Financial University affiliated to the Government of the Russian Federation, Department of International and Public Law, Faculty of Law, Moscow, Russia
2 Campinas State University (UNICAMP), Campinas, Brazil
1 Corresponding author: email@example.com
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.
Key words: harmonization / tax legislation / integration associations / supranational policy
© The Authors, published by EDP Sciences 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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