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Взаимодействие и развитие налоговых систем государств-участников ЕАЭС: достигнута ли гармонизация?
С. 1-16.
Tiutiuriukov V.
In this article the author performs the comparative analysis of the provisions of international treaties forming the Eurasian Economic Union and its predecessors and of the documents containing national tax policies of EAEU Member States. While author’s previous research suggested a number of similar features of EAEU Member States’ tax systems and partial harmonization, this time it is supplemented with conclusion of open tax competition waged by certain EAEU Member States.
In book
М. : Издательский дом НИУ ВШЭ, 2018
Tiutiuriukov V., Тютюрюков Н. Н., В кн. : Научные труды Вольного экономического общества России. Том двести второй (Т.202). Т. 202.: М. : Вольное экономическое общество России, 2016. С. 189-201.
Since 2008 EAEU Member States have been making steps towards harmonization of tax systems. However, only small part of VAT regulations underwent harmonization so far. In this article, the authors analyze VAT regulations of EAEU Member States and data on VAT proceedings to the budgets. This analysis shows a degree of divergence of VAT regimes ...
Added: October 2, 2018
Korneychuk B. V., Journal of Economic Integration 2017 Vol. 32 No. 4 P. 883-913
The study uses a Keynesian-type model of the global economy to investigate the impact of the rate of savings, the level of openness and population size on equilibrium tax rates and tax revenues in the world economy with direct and indirect taxation respectively. Within the model, the marginal propensity to consume is represented by a ...
Added: November 30, 2017
Tiutiuriukov V., В кн. : Финансовый контроль в сфере публичных и частных финансов: Материалы Международной научно-практической конференции. Москва, 25 ноября 2016 г. : М. : Российский государственный университет правосудия, 2017. С. 366-374.
While policymakers use taxes for the regulation of the economy, they often neglect the feedback mechanism, offered by the tax statistics. The author analyzes the dynamics of vAT revenues un EAEU Member States and shows the differences in approach to regulation of real and financial sectors, ta control, business support and presentation of tax statistics. ...
Added: October 11, 2017
Kofner J. C., Emerson M., Laxenburg : IIASA, 2018
The research on technical regulations and standards highlights that the EAEU is already implementing many EU standards as the basis for reforming and modernizing its former GOST regulations and standards. In addition the EAEU is adopting many standards of the international standards organizations (ISO, IEC, ITU), which work very closely in partnership with the European standards ...
Added: July 31, 2018
Dzhagityan E. P., В кн. : Зона свободной торговли ЕАЭС-Вьетнам: первичный анализ эффектов торговой интеграции. : М. : ИНФРА-М, 2019. С. 90-100.
В главе рассматриваются перспективы экономического сотрудничества между ЕАЭС и Вьетнамом посредством прямых иностранных инвестиций (ПИИ). Показаны тенденции и динамика двусторонних ПИИ с Вьетнамом в разрезе государств-членов ЕАЭС с учетом возможностей, предоставляемых соглашением о зоне свободной торговли. Отмечены факторы, способствующие успешному развитию инвестиционного сотрудничества между Вьетнамом и ЕС; систематизированы мероприятия, необходимые для обеспечения благоприятного режима ПИИ ...
Added: October 25, 2018
Головченко О. Н., Финансовое право 2019 № 3 С. 26-29
The article is devoted to the problematic issues of the regulatory function of the tax system of the Russian Federation, used by the state to implement the tax policy for effective development of entrepreneurship in the Russian Federation. ...
Added: January 13, 2021
Pochekaev R. Y., Страны и народы Востока 2015 № XXXVI С. 97-112
This article deals with the problem of taxation policy of the Russian Empire in Central Asia on the second half of the 19th – beginning of the 20th cc. The author analyses the specific features of relations between imperial authorities and both secular rulers of Bukhara and Khiva and Mohammedan clergy, as well as methods ...
Added: March 23, 2016
Bordachev T., Skriba A., Kazakova A. V., , in : Asia-Pacific News Brief. New context and economic cooperation opportunities in the Asia-Pacific region and Eurasia. Issue 1 (4).: M. : RSPP, 2016. P. 34-38.
The conjunction of the Eurasian Economic Union (EAEU) and “Silk Road Economic Belt” has a great potential for Eurasian States’ development. At the same time Russia’s response to the Initiative will demonstrate if it can become a truly attractive destination for both foreign investors and partners. The “Silk Road Economic Belt” idea was first announced ...
Added: June 3, 2016
Tiutiuriukov V., Тютюрюков Н. Н., Гребенщиков Э. С., Финансы 2019 № 12 С. 29-34
While having different potentials of industrial development and human potential development, both Russia and China strive to achieve certain social and economic goals using, inter alia, tax instruments. The authors review the Chinese tax reform of 2018-2019 and compare its measures with Russian solutions in the similar areas. It appears that the Chinese tax reform ...
Added: December 9, 2019
Bordachev T., В кн. : Поворот на Восток. Развитие Сибири и Дальнего Востока в условиях усиления азиатского вектора внешней политики России. : М. : Международные отношения, 2016. С. 158-174.
Еще 15 лет назад интеграция России и ее соседей в западное институциональное, цивилизационное и экономическое пространство виделась почти безальтернативным сценарием успешного развития. Попытки формирования центра самостоятельного роста вне рамок западноцентричной международно-политической и экономической модели рассматривались как заведомо обреченные на провал.
Сегодня формирование в Центральной Евразии самостоятельного полюса роста является одним из важнейших геоэкономических и геостратегических процессов ...
Added: February 2, 2016
Makarov I. A., Sokolova A., Вестник международных организаций: образование, наука, новая экономика 2016 Т. 11 № 2 С. 40-57
This article considers the opportunities for Russia presented by the launch of China’s Silk Road Economic Belt initiative. This initiative is a comprehensive project for the rapid development of Central Asian countries, and not limited only to trans- port and logistics to guarantee the supply of Chinese goods to Europe. It is also China’s response ...
Added: July 5, 2016
Bukina I. S., В кн. : Налоговые системы зарубежных стран. Учебник для магистров. : [б.и.], 2012. Гл. 6. С. 367-407.
Рассматривается проблема налоговой конкуренции юрисдикций, вопросы гармонизации налоговых систем (на примере стран Европейского союза). Уделено внимание проблеме международного двойного налогообложения и способам ее решения в зарубежных странах и России. Охарактеризованы основные элементы системы управления налоговыми рисками, возникающими в результате международного налогового планирования ...
Added: December 14, 2012
Kofner J. C., Laxenburg : IIASA, 2019
On 15 March 2019, the first “Connecting Eurasia Dialogue: From the Atlantic to the Pacific” was held in Brussels, at Europe’s political heart. The event was organized by the Roscongress Foundation and the Conoscere Eurasia Association with the support of the Association of European Businesses and the Belgian-Luxembourg Chamber of Commerce. Amid the current political ...
Added: May 10, 2019
Максимцев И. А., СПб. : Издательство СПбГЭУ, 2017
The collection of articles represents the results of researches on the most relevant issues of Eurasian economic integration held by young researchers of Russia, Belarus, Kazakhstan, Armenia, Kyrgyzstan and Ukraine. The articles reflect the problems of monetary and financial integration of the Eurasian Economic Union (EAEU) member countries, issuies of the integrated electronic market formation ...
Added: June 20, 2017
Kofner J. C., Матюхина А. И., Demidkina O. V. et al., М. : НИУ ВШЭ, 2018
In connection with a number of significant events that took place in May 2018, the HSE research group offers readers a special edition of the Eurasian Panorama devoted to the analysis of the four directions of Eurasian integration.
On May 14, 2018, at the summit of the Supreme Eurasian Economic Council, Moldova became the first country to be ...
Added: April 24, 2018
Makarov I. A., Sokolova A., International Organisations Research Journal 2016 No. 2 P. 40-57
This article considers the opportunities for Russia presented by the launch of China’s Silk Road Economic Belt initiative. This initiative is a comprehensive project for the rapid development of Central Asian countries, and not limited only to trans- port and logistics to guarantee the supply of Chinese goods to Europe. It is also China’s response ...
Added: September 9, 2016
Karliuk M., / Высшая школа экономики. Series LAW "Law". 2016. No. 69.
The Eurasian Economic Union (EAEU) has its own judicial body tasked with ensuring the uniform application of EAEU law by member states and institutions. The EAEU Court has a number of important powers; however, it is noteworthy, that such crucial ones as the preliminary ruling procedure and the ability to review actions of member states ...
Added: December 13, 2016
М. : Вольное экономическое общество России, 2016
Since 2003, by decision of the Presidium of the Higher Attestation Commission of the Ministry of Education of the Russian Federation, «Scientific Works of the Free Economic Society of Russia» are included in the «List of leading scientific journals and publications» produced in the Russian Federation in which basic scientific results of dissertations for the ...
Added: October 2, 2018
Karliuk M., Review of Central and East European Law 2017 No. 42 P. 50-72
The Eurasian Economic Union (eaeu) is a regional organization for economic integration in the post-Soviet space. Following the limited success of previous integration attempts, the organization aims to pursue deeper integration, borrowing features from the European Union. The eaeu has at its disposal a complex system of elements that make up a newly emerged legal ...
Added: September 25, 2017
М. : ООО "ИД "Евромедиа", 2019
A special issue of the interstate journal "The Bulletin of the economy of the Eurasian Union", devoted to the priorities of the second five-year agenda of the EAEU. ...
Added: April 24, 2019
Kofner J. C., Гиваргизова Л. С., В кн. : Евразийская экономическая интеграция: потенциал и ресурсы развития. : СПб. : Издательство СПбГЭУ, 2017. С. 84-87.
This article examines the place of the Eurasian Economic Union in the global economy by comparing the main indicators of the social and economic development of the EAEU and regions such as the US, EU and China. Based on the conclusions, the author analyzes various directions of integration of the EAEU and its interaction with ...
Added: June 20, 2017
Kondratyeva N., Мировая экономика и международные отношения 2016 Т. 60 № 6 С. 15-23
The article aims to conceptualize the economic model of the Eurasian Economic Union (EAEU), to fi nd similarities with the European Union single market model, to identify critical remarks on the part of the EU, to estimate the perspectives of integration in a wide space from Lisbon to Vladivostok, Astana and Bishkek. The author comes ...
Added: July 18, 2016
Luzyanin S., Клименко А. Ф., Научно-аналитический журнал Обозреватель - Observer 2018 № 8 С. 5-22
Against the backgroundof common geo-economic and geopolitical veies related to the development and arrangement of the Erurasian continent. ...
Added: November 1, 2018
Dzhagityan E. P., Перская В. В., Ревенко Н. С. et al., М. : ИНФРА-М, 2019
В монографии, подготовленной коллективом авторов Финансового университета при Правительстве Российской Федерации, НИУ "Высшая школа экономики" и Банковской академии Вьетнама, выявлены ключевые проблемы развития экономических связей государств ЕАЭС и СРВ. В ней констатируется, что Соглашение о свободной торговле между государствами-членами ЕАЭС и Социалистической Республикой Вьетнам даже за небольшой период функционирования позволило углубить взаимодействие практически по всем ...
Added: October 25, 2018