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Information exchange and other measures on combating tax avoidance and tax fraud
Ageeva Alexandra

post-graduate student of the Department of European Law at Moscow State Institute (University) of International Relations under the Ministry of Foreign Affairs of Russia

119454, Russia, g. Moscow, pr. Vernadskogo, 76, aud. 302

zaconik@mail.ru
Другие публикации этого автора
 

 

Abstract.

The research subject is the peculiarities of harmonization of national statutory instruments in the sphere of taxation and administrative cooperation between the EU member-states. The research object is the mechanisms aimed at combating tax avoidance and tax fraud. The author studies the instruments of cooperation of the EU members, such as information exchange in accordance with Directive2011/16/EU, which includes information about taxation, declared by parent companies in relation to their subsidiaries, according to countries of location (country reports), and other measures in this field. The initial research methodology is based on the set of scientific methods, which includes the comparative-legal and linguistic methods, the method of analogy, system, logical and retrospective analysis and other general scientific research methods. The author concludes that the institutional-legal mechanism of cooperation of the EU member-states in the field of taxation is the cornerstone of combating tax avoidance, aggressive tax planning, tax default and tax fraud. Cooperation of authorized national bodies improves the effectiveness of functioning of the statutory regulations of the EU law. Information exchange and harmonization of national legislations is the example of successful development of the integration association, which is worth studying for adaptation to the conditions of Russia. 

Keywords: administrative cooperation, tax fraud, tax avoidance, EU law novels, country reports, cooperation of tax authorities, information exchange, tax law, European Union, EU law

DOI:

10.25136/2409-7136.2017.9.24074

Article was received:

05-09-2017


Review date:

05-09-2017


Publish date:

14-09-2017


This article written in Russian. You can find full text of article in Russian here .

References
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