scholarly journals On the issue of harmonization of national tax legislation in integration associations

2021 ◽  
Vol 118 ◽  
pp. 02012
Author(s):  
Oksana Nikolaevna Golovchenko ◽  
Anastasiya Plotskaya
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Legal Analysis ◽  
The European Union ◽  
Legal Norms ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
Legal Method ◽  
Economic Union ◽  
National Tax

The purpose of the study is a legal analysis of the current supranational tax legislation of the Eurasian Economic Union and European Union integration associations. Special methods of cognition were used in the furtherance of this goal: historical and legal analysis, formal legal method, comparative legal method, the method of legal modeling, the method of interpreting legal norms, which made it possible to identify the existing problems and determine the ways and means of their elimination as well as to determine the differences in approaches in the construction of the European and Eurasian economic integration. Moreover, the methodological basis of the study was formed by general scientific methods of cognition: the dialectical method, which made it possible to reveal the integrity and consistency of legal phenomena; the method of generalization, allowing to draw conclusions as a result of generalization of the data obtained; the comprehensive research method, allowing to consider the theoretical and practical foundations of the process of harmonizing national tax legislation in conjunction. The result of the study was the identification of similar and different concepts for the implementation of supranational policy in the tax systems of the Eurasian Economic Union and European Union countries, aimed at deepening Eurasian and European economic integration, as well as the identification of the trends in the development of harmonization of the national tax legislation of the European Union member states for their subsequent implementation into the tax legislation of the Eurasian Economic Union integration association member countries. The novelty of the study lies in the very formulation of the problem, as well as in the fact that these legal relations incite the states to take actual measures and find new solutions aimed at increasing the country’s economic indicators and potential.

scholarly journals The Customs Code of the Eurasian Economic Union and the Customs Code of the European Union: A Comparative Legal Analysis of Approaches to Harmonization of the Relationships in the Customs Affairs Sector

2021 ◽  
Vol 3 ◽  
pp. 72-74
Author(s):  
Aleksey N. Tregubov ◽  
Keyword(s):  
European Union ◽  
International Trade ◽  
Legal Analysis ◽  
The European Union ◽  
International Convention ◽  
Time Costs ◽  
Dynamic Development ◽  
Eurasian Economic Union ◽  
Material Goods ◽  
Economic Union

The Dynamic development of the economy, increased competition between producers of material goods, and the need to expand sales markets leads to the need to increase trade between countries. Administrative barriers have a significant impact on the speed of movement of goods, and as a result on the amount of material and time costs associated with their movement. The development of international trade, which is directly dependent on the effectiveness of customs procedures, required the approval of common principles and approaches to the simplification of customs formalities, which are enshrined in the International Convention on the simplification and harmonization of customs procedures from may 18, 1973.

The Eurasian Economic Union: An eu-Inspired Legal Order and Its Limits

2017 ◽  
Vol 42 (1) ◽  
pp. 50-72 ◽  
Author(s):  
Maksim Karliuk
Keyword(s):  
Complex System ◽  
European Union ◽  
Economic Integration ◽  
Legal Order ◽  
The European Union ◽  
Eurasian Economic Union ◽  
Limited Success ◽  
Soviet Space ◽  
Economic Union ◽  
Post Soviet Space

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 order. This paper analyzes how these elements compare to those of the eu in order to determine how the legal changes that accompanied the creation of the eaeu affect its functioning and whether its legal order can be considered efficient compared to that of the eu. This article argues that the eaeu lags behind the eu both in terms of the autonomy of its legal order and in its ability to ensure the effective functioning of the organization. The eaeu’s supranational features are limited, as it relies predominantly on intergovernmental elements with a view to preserving the interests of all of its member states.

Towards an Enhanced Institutional Structure of the Eurasian Economic Union

2020 ◽  
Vol 152 ◽  
pp. 102-111
Author(s):  
Igor V. Pilipenko ◽  
Keyword(s):  
Decision Making ◽  
European Union ◽  
Institutional Structure ◽  
Governance Structures ◽  
The European Union ◽  
Integration Process ◽  
Eurasian Economic Union ◽  
Economic Commission ◽  
Economic Union ◽  
The Eu

This article considers how to enhance the institutional structure of the Eurasian Economic Union (EAEU) in order to enable timely decision-making and implementation of governance decisions in the interests of Eurasian integration deepening. We compare the governance structures of the EAEU and the European Union (EU) using the author’s technique and through the lens of theories of neofunctionalism and intergovernmentalism elaborated with respect to the EU. We propose to determine a major driver of the integration process at this stage (the College of the Eurasian Economic Commission or the EAEU member states), to reduce the number of decision-making bodies within the current institutional structure of the EAEU, and to divide clearly authority and competence of remaining bodies to exclude legal controversies in the EAEU.

Integration processes in higher education

2021 ◽  
pp. 570-573
Author(s):  
M.A. Polozhishnikova ◽  
E.Yu. Raikova
Keyword(s):  
Higher Education ◽  
European Union ◽  
Education System ◽  
Economic Activity ◽  
The European Union ◽  
Higher Education System ◽  
Eurasian Economic Union ◽  
Economic Union

The article defines the features of higher education in the Eurasian Economic Union and the prospects for cooperation with the European Union in the field of training personnel capable of solving the problems of eliminating technical barriers in the implementation of foreign economic activity and identifies the main integration processes in the higher education system.

scholarly journals Nothern European Lessons for Eurasian Integration

2021 ◽  
Vol 1 (1) ◽  
pp. 79-91
Author(s):  
L. S. Voronkov
Keyword(s):  
European Union ◽  
Regional Integration ◽  
Nordic Countries ◽  
The Other ◽  
Northern Europe ◽  
The European Union ◽  
Economic Relations ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Eu

The paper is dedicated to the differences between the classical instruments for regulating interstate political and trade-economic relations from those used in the development of regional integration processes. Traditionally, the Eurasian Economic Union is compared with the European Union, considering the EU as a close example to follow in the development of integration processes. At the same time, there exist the other models of integration. The author proposes to pay attention to the other models of integration and based on the analysis of documents, reveals the experience of Northern Europe, which demonstrates effective cooperation without infringing on the sovereignty of the participants. The author examines the features of the integration experience of the Nordic countries in relation to the possibility of using its elements in the modern integration practice of the Eurasian Economic Union.

scholarly journals Electronic commerce and its regulation in the European Union and China

2021 ◽  
Vol 7 (Extra-B) ◽  
pp. 37-46
Author(s):  
Lin Peiyuan
Keyword(s):  
European Union ◽  
Statistical Analysis ◽  
Group Analysis ◽  
Legal Regulation ◽  
Legal Analysis ◽  
The European Union ◽  
Legal Norms ◽  
Republic Of China ◽  
Scientific Group ◽  
Key Aspects

The article provides a statistical analysis of the trends in the development of e-commerce in the world in general and in China in particular, a comparative legal analysis of the system of legal regulation of key aspects affecting the functioning of e-commerce in the European Union and in the People’s Republic of China (further PRC). The research methodology is based on a systematic approach and includes the methods of the general scientific group (analysis, synthesis, induction, deduction), as well as special methods: statistical analysis, content analysis of scientific literature on the research topic, the method of comparative legal analysis. As a result of the study, the author came to the conclusion that the legislation of China and the European Union regarding the regulation of e-commerce is aimed at fundamentally different goals: in the EU, legislation is aimed at protecting private transactions and trade, and for China, the priority is the development of legal norms that allow the state as much as possible control electronic commercial flows and procuring a cybersecurity in e-commerce sector.

scholarly journals РЕГЛАМЕНТАЦИЯ НОРМ О ПРАВАХ ЧЕЛОВЕКА В ДОКУМЕНТАХ ЕВРОПЕЙСКОГО СОЮЗА И ДОКУМЕНТАХ ЕВРАЗИЙСКОГО ЭКОНОМИЧЕСКОГО СОЮЗА

World Science ◽  
2019 ◽  
Vol 3 (3(43)) ◽  
pp. 50-54
Author(s):  
Идрышева Сара Кимадиевна
Keyword(s):  
International Law ◽  
Well Being ◽  
Legal Analysis ◽  
The European Union ◽  
Main Program ◽  
Degree Of Protection ◽  
Eurasian Economic Union ◽  
Protection Of Human Rights ◽  
Economic Union ◽  
Historical Methods

The article is devoted to the consideration of the main program documents on the establishment of the European Union and the Eurasian Economic Union, as well as its predecessors in terms of identifying the participants in these integration associations about the purpose of creating interstate unions. Based on the application of logical, historical methods of scientific research and comparative legal analysis of the texts of constituent documents of two subjects of international law, the author comes to the conclusion that there is such a lack of constituent documents of the Eurasian Economic Union as the lack of emphasis on ensuring well-being for each person living in the union states. The author believes that the prevalence in the constituent documents of the EAEU goals of achieving economic success entails an appropriate attitude to the degree of protection of human rights in this union.

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