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Legal Studies
Reference:

Tax legislation harmonization and administrative cooperation in the European Union

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
 

 

DOI:

10.7256/2409-7136.2016.3.17960

Review date:

25-12-1969


Publish date:

03-04-2016


Abstract.

The research subject is the range of problems of legislation harmonization between the EU countries in the sphere of taxation. The research object includes the mechanisms of national statutory instruments harmonization and administrative cooperation between the countries on the EU level. The author considers the concept, goals, and main directions of harmonization, and some aspects of administrative cooperation as the most effective instrument of control over tax collection and fight against tax evasion and tax fraud in the EU countries. The initial methodological base comprises the set of scientific methods including the comparative-legal and linguistic methods, the method of analogy, the system, logical, and retrospective analysis, and other general scientific research methods. The author analyzes the theoretical grounds of harmonization and the institutional-legal mechanism of cooperation between the EU countries in the sphere of taxation. The author concludes about the need for a gradual and step-by-step development of integration processes in the sphere of taxation. The cooperation between the responsible national agencies improves the effectiveness of functioning of the established legal provisions. The interchange of information and legislation harmonization is a good example of a successful development of the EU which is worth studying for using in the Russian situation. 

Keywords: harmonization, implementation, tax law, taxation, European law, administrative cooperation, European Union, the Federal Republic of Germany, the Fiscalis Programme, integration processes
This article written in Russian. You can find full text of article in Russian here .

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