Yeroshenko Xenia
Dottorato di Ricerca in Tutor Prof. Marco Greggi Titolo tesi
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Posta elettronica | yeroshenkoxeniya@gmail.com |
Curriculum Vitae | CV |
Abstract |
The intense economic cooperation between Russia, Kazakhstan and Belarus started in 2010 with their creation of Customs Union. In 2012 the cooperation was extended to Single Economic Space (SES), when the free movement of services, goods, labour and capital between the three countries began to function. This was an important moment intended to liberalize freedom of movement across the national borders of these three countries and virtually eliminating internal customs borders, while lining up and fortifying external customs borders. Starting from 1January 2015 the cooperation was extended and Eurasian Economic Union started to function, where also other CIS countries are considering to join. Among them are Armenia who already signed the agreement and joined the union effectively from 1 January 2015, Kyrgyzstan who plans to join the union in May 2015 and Tajikistan, which also actively considers the opportunity.
Based on the experience of the European Union, as the largest economic integration, it is proved that for the effective realization of union’s aims it is important to achieve the coordinated, and where possible the harmonised tax system among the member states. The different tax structures of member states across the union may cause the market distortions and complicate the free movements of goods, services, labour and capital and therefore result in inefficiency of the initiative for common market. Herewith, the governments of the Eurasian Union member-states agreed to adopt the harmonised legislative norms and coordinate tax, monetary, financial, trade and customs policy.
The proposed research is designed to address the aim and the need of the governments of the current union to harmonize the taxation structure across the union. The issue of tax harmonization is quite complex and has not been even solved out fully on the level of more developed states and undertakings (including the European Union). Herewith, the problem appears with first of all the unwillingness of the states to lose its sovereign power to determine its individual state tax policy, secondly – difficulties to find a common approach for harmonised tax policy that would benefit equally all member states in the community and preserve the competitiveness and attractiveness of the states and finally – it may be difficult for the states to decide on a right legal framework for the common tax structure (e.g. the extent of the tax harmonization, its scope and applicable methods).
Therefore, for the purposes of this work, first of all, the comprehensive analysis of the current status of the tax law in the Eurasian union states and its legal interaction is required in order to find out: 1) at what place do the states stand (e.g. legal framework and economic realities), 2) how far are they from the harmonised tax system and (e.g. comparative study of tax system) 3) what are the areas where the tax harmonization is required for efficient functioning of the common space (identification of problem areas based on the existing practice and also lessons of the European union). Along with that, it will be important to study the relevant practice on tax harmonization of other similar undertakings, whose practice may be relevant. Herewith, the experience of the European Union is the crucial one to study and analyse in details. The European Union has already implemented a number of actions towards tax harmonization within the space – addressing both direct and indirect tax issues, among which are: common Value Added Tax system, approximation of excise tax rates, harmonization of measures affecting the freedom of movement of capital. As the result of the work, it is planned to draft recommendations for taxation structure in the Eurasian Economic Union based on the examples and practices identified, as well as taking into consideration the economic realities and legal framework in the Eurasian Union itself.
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