The Features of Tax Harmonization and Tax Competition in EEU Member States

TIUTIURIUKOV, Vladimir. The Features of Tax Harmonization and Tax Competition in EEU Member States. Online. In 16th Eurasia Business and Economics Society Conference. 2015. ISBN 978-605-84468-1-6. [citováno 2024-04-24]

Základní údaje

• Originální název: The Features of Tax Harmonization and Tax Competition in EEU Member States
• Autoři: TIUTIURIUKOV, Vladimir
• Vydání: 16th Eurasia Business and Economics Society Conference, 2015.

Další údaje

• Originální jazyk: angličtina
• Typ výsledku: Konferenční abstrakt
• Obor: 50200 5.2 Economics and Business
• Stát vydavatele: Turecko
• Utajení: není předmětem státního či obchodního tajemství
• WWW: Conference web page
• Organizační jednotka: Ekonomicko-správní fakulta
• ISBN: 978-605-84468-1-6
• Klíčová slova anglicky: tax policy, international taxation, taxation of investment income, Eurasian Economic Union

Anotace

The Member States of Eurasian Economic Union (EEU) consistently promote the far-reaching plans of developing a common market. This tighter economic integration towards implies the basic business freedoms: free movement goods and services, capital, labour, freedom of establishment, and recently added freedom of movement of knowledge. It also requires the removal of the barriers that member states might otherwise impose, including those derived from domestic tax systems – in fact, the EEU-level regulations provide for harmonization of indirect and personal income taxes. This research considers the tax policies declared by EEU Member States, issues of cross-border income taxation and tax administration with the intention to figure out areas where EEU Member States compete and seek possible remedies to achieve harmonization. The paper is based on qualitative research on the policies adopted by EEU Member States, which declare the intentions in respect of domestic tax regimes, as well as on the latest developments in rules of the cross-border income taxation. This is supplemented with the quantitative analysis of the data on international economic activities (foreign direct investments and cross-border trade). Results of research show that the tax policies across EEU Member States hardly consider the harmonization proposals, and at the level of the tax legislation the four countries show only certain harmonization of indirect taxes, while e.g. taxation of investment income is highly uneven across EEU Member States. The author further suggests some policy recommendations to consider these discrepancies based on current best practices.