Весенние дни науки - 2014: Сборник материалов межвузовской научно-практической конференции
The author analyzes the legislation of the EurAsEC Customs Union and customs legislation on the relief from import customs duty in the EurAsEC Customs Union; the author concludes that legislation of the EurAsEC Customs Union has gaps, renvoi, which make different conditions for business; the author points the need perfection of legal regulation with a view to effective functioning of the integration union.
The research is aimed to offer some suggestions on how to improve the performance of an ecological function of taxation. Scientific significance of the research findings lies in the development of taxation theory by approaching the problems of an ecological function of taxation and tax regulation of protection of the environment. The research is of considerable practical significance for the law-making process in terms of introducing ecologically oriented principles and legal institutions in the acts of tax legislation.