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Bondareva Maria Andreevna
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мировая экономика, международные налоговые отношения
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Articles count: 1
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THEORETICAL AND PRACTICAL ASPECTS OF HARMONIZATION OF EU TAX SYSTEMS
Description
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
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doc 132.599kb