scholarly journals Harmonization of income taxation of individuals in the Eurasian economic union countries

2019 ◽  
pp. 120-126
Author(s):  
Yu. D. Shmelev
Keyword(s):  
Income Tax ◽  
The State ◽  
Income Taxation ◽  
Development Trends ◽  
Eurasian Economic Union ◽  
The World ◽  
Similarities And Differences ◽  
Economic Union ◽  
Tax Systems

The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. The assessment of justice and efficiency of the existing systems of income taxation in the countries of the Eurasian Economic Union has been carried out. The concept of harmonization has been proposed, which allows not only to unify the laws of the Eurasian Economic Union countries, but also to ensure an increase of the efficiency and fairness of the system of income taxation of individuals.

Eurasian Economic Union: A sober look

2016 ◽  
pp. 43-60 ◽  
Author(s):  
E. Vinokurov
Keyword(s):  
The State ◽  
Customs Union ◽  
Macroeconomic Policies ◽  
Member States ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Ongoing Work ◽  
General Rules ◽  
Economic Union ◽  
Trade And Investment

The paper appraises current progress in establishing the Customs Union and the Eurasian Economic Union (EAEU). Although the progress has slowed down after the initial rapid advancement, the Union is better viewed not as an exception from the general rules of regional economic integration but rather as one of the functioning customs unions with its successes and stumbling blocs. The paper reviews the state of Eurasian institutions, the establishment of the single market of goods and services, the situation with mutual trade and investment flows among the member states, the ongoing work on the liquidation/unification of non-tariff barriers, the problems of the efficient coordination of macroeconomic policies, progress towards establishing an EAEU network of free trade areas with partners around the world, the state of the common labor market, and the dynamics of public opinion on Eurasian integration in the five member states.

PROSPECTS FOR THE DEVELOPMENTOF MILITARY-POLITICAL COOPERATION OF THE COUNTRIESOF THE POST-SOVIET SPACE

2020 ◽  
Author(s):  
U.S. ALIYEV
Keyword(s):  
Development Strategy ◽  
World Order ◽  
World Politics ◽  
Eurasian Economic Union ◽  
Security Treaty ◽  
Political Cooperation ◽  
The World ◽  
Soviet Space ◽  
Economic Union ◽  
Post Soviet Space

In the context of the formation of a new world order, there is a need to make changes to the development strategy of the Eurasian Economic Union and, even more broadly, integration processes in the post-Soviet space. These changes should take into account the changes taking place in the world, the emergence of new properties of world politics, which are often generically called turbulence. The components of turbulence are conflictness and uncertainty, but this is not the whole list, there are other components. On the example of the Transnistrian conflict settlement, it is shown that success in this process is possible if we are not confined to the conflict itself, but we act on the basis of Russias and the European Unions mutual desire to reduce conflictness in the world and in the European region. Uncertainties can be contrasted with the emergence of military-political factor as the leading one of Eurasian integration in the form of rapprochement and the gradual merger of the Eurasian Economic Union and the Collective Security Treaty Organization.

Higher tax to replace Russia's metal export duty

2021 ◽  
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Content Type ◽  
Export Duty ◽  
Eurasian Economic Union ◽  
Domestic Prices ◽  
Economic Union ◽  
The Government

Significance Officials are trying to correct high domestic prices which they see as unjustified, and to claw back what they regard as excessive profits earned by metals companies. Impacts Export duties could exert upward pressure on global prices of steel, nickel and aluminium. Exports to the Eurasian Economic Union are exempt, so the government will need a failsafe system to prevent re-exports to third countries. The export duties will reduce the corporate income tax earned by metal-producing regions.

scholarly journals PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION

2020 ◽  
Vol 2020 (4) ◽  
pp. 101-111
Author(s):  
Andrej Vyacheslavovich Mikheev
Keyword(s):  
Income Tax ◽  
Probability Model ◽  
Single Stage ◽  
Income Taxation ◽  
Tax Rates ◽  
Total Income ◽  
Tax Rate ◽  
Low Incomes ◽  
The Russian Federation ◽  
Tax Systems

The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of probabilities distribution of total income and the living wage of an individual. A numerical simulation of the found dependences was carried out. The conditions under which the abolition of income tax for individuals with low incomes reduces the number of poor were determined. Mathematical criteria are formulated with the help of which it is possible to assess the feasibility of moving from a proportional system to single-stage income tax systems.

scholarly journals Economic Cooperation Development Issues between the EAEU

2021 ◽  
Author(s):  
Jusup Pirimbaev ◽  
Anara Kamalova
Keyword(s):  
Main Idea ◽  
Economic Cooperation ◽  
The State ◽  
Member States ◽  
Economic Relations ◽  
Eurasian Economic Union ◽  
Soviet Space ◽  
Economic Union ◽  
Effective Development ◽  
Post Soviet Space

The Organization of the Eurasian Economic Union (EAEU) is the first real attempt to conduct integration processes in the post-soviet space among several states. However, the question of its expansion at the expense of other states remains open, as well as the further deepening of relations within the Union and the improvement of the mechanisms for integrating the economies of the member states. In this regard, the analysis of the state of economic relations is carried out and the ways of solving some aspects of the coming period are shown. The main idea of solving the problems of the Union is the gradual and effective development of standards for economic relations.

Trade in electricity under WTO and EAEU Law: compatibility of two legal regimes†

2020 ◽  
Vol 13 (2) ◽  
pp. 129-140
Author(s):  
Daria Boklan ◽  
Olga Belova
Keyword(s):  
World Trade Organization ◽  
Electricity Market ◽  
World Trade ◽  
Legal Order ◽  
Member States ◽  
Eurasian Economic Union ◽  
The World ◽  
History Of ◽  
Economic Union

Abstract Accession of Russia and Kazakhstan to the World Trade Organization (WTO) constitutes a landmark event in the history of this organization, especially in relation to trade in energy, in general, and trade in electricity, in particular. As a result, the role of the WTO in regulating trade in electricity has increasingly grown. However, the Treaty on the Eurasian Economic Union, a treaty that binds both Russia and Kazakhstan, necessitates additional regulation for trade in electricity, concurrent with law of the WTO. Recently, this treaty was amended by the Protocol on Common Electricity Market on 1 July 2019. As a result, compatibility issues between the rules of the WTO and the Eurasian Economic Union arise. This article concludes that the law of the WTO can be relevant to trade in electricity between Member States of the Eurasian Economic Union and third countries because of the specific place of the rules of the WTO under the Eurasian Economic Union legal order.

Precarious Employment Trend: Features of its Development in Labor Legislation and the Problems of Other Norms of Industry Affiliation Influence on the World of Work, Taking into Account International Labor Standards

2019 ◽  
pp. 153-165
Author(s):  
К. S. Ramankulov
Keyword(s):  
Labor Relations ◽  
Labor Standards ◽  
Kyrgyz Republic ◽  
International Labor Standards ◽  
Precarious Employment ◽  
Eurasian Economic Union ◽  
Labor Legislation ◽  
International Labor ◽  
The World ◽  
Economic Union

The paper notes that the conceptualization of the basic concepts related to precarious employment and the adoption of norms and legal acts adequate to these relations in the system of labor legislation of the states of the Eurasian Economic Union (EAEU) are at the preparatory stages. In the paper, the features of the manifestation of precarious employment in the labor legislation of the EAEU countries are analyzed by the example of norms on a fixed-term labor contract taking into account international labor standards. The labor legislation of the EAEU countries shows a tendency to expand the scope of fixed-term employment contracts, including towards lowering the level of legal guarantees for workers (Article 41 of the Labor Code of Belarus, Article 30 of the Labor Code of Kazakhstan, Article 82 of the Labor Code of Kyrgyzstan, Article 348.12 of the Labor Code of Russia), which contradicts the rules of ILO Recommendation No. 166 on the termination of labor relations on the initiative of the employer (Article 3) and the fundamental Convention No. 105 on the abolition of forced labor (Article 1), ratified by all states of the Eurasian Economic Union. In the paper, in the context of the development of precarious employment, the problems of the influence of norms of a different sectoral affiliation on the world of work are analyzed (by the example of Kyrgyzstan). It is noted, in particular, that the practice of applying the patent system to regulate the world of work does not contribute to resolving the issues of legalization of labor relations, and the tax authorities are not motivated to prove the existence of labor rather than civil law relations, even when they meet the criteria set forth in the ILO Recommendation No. 198 on labor relations and in Art. 13 of the Labor Code of Kyrgyzstan. The conclusion is formulated in relation to the restrictions of the labor inspectorates established by the Law of the Kyrgyz Republic dated May 25, 2007 No. 72 and by the Decree of the Government of the Kyrgyz Republic dated December 17, 2018 No. 586 as contrary to the ILO priority Convention No. 81 on labor inspection in industry and trade (Part 1 of Article 12) ratified by Kyrgyzstan. Serious inconsistencies of measures to deregulate administrative responsibility to the tasks of the labor legislation of Kyrgyzstan to counteract precarious employment are identified.

Tourism branding in the formation of the Eurasian Economic Union and the crisis signs of globalization

2015 ◽  
Vol 9 (5) ◽  
pp. 129-139
Author(s):  
Павел Родькин ◽  
Pavel Rodkin
Keyword(s):  
Economic Conditions ◽  
Direct Impact ◽  
Terrorist Activity ◽  
Tourist Destinations ◽  
Strategic Direction ◽  
Eurasian Economic Union ◽  
The World ◽  
Global Tourism ◽  
Economic Union ◽  
Scientific Reflection

The article is devoted to a new economic and political entity — the Eurasian economic Union (EEU), becoming part of the "internal" tourism, in the context of the crisis of globalization and global tourism, associated with the increase in terrorist activity, chaos and instability in the world, including at popular tourist destinations. This process is one of the major challenges that has systemic consequences for the Russian tourism market in general. The article presents a topical subject and the strategic direction of the Eurasian tourism branding, the problems of formation within new political and economic conditions internal and Eurasian tourism market and its channels of communication to preserve and develop consumer standards set by the global tourism. As a condition of the tourist branding in the space of the EEU the mechanisms of sovereign ratings and brand protectionism are described. The considered processes have a direct impact on the Russian tourism market in the sphere of branding and marketing and require the scientific reflection and discussion.

Trends and Problems of Legal Regulation of Relationships between State and Business

10.12737/7245 ◽  
2014 ◽  
Vol 3 (1) ◽  
pp. 0-0
Author(s):  
Андрей Габов ◽  
Andrey Gabov
Keyword(s):  
Legal System ◽  
General Result ◽  
Civil Law ◽  
Legal Regulation ◽  
The State ◽  
Evidence Based ◽  
Present Stage ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
State Relations

This article analyzes some important trends and issues in the development of legal regulation of relations between the state and business. The article noted the main negative trends and challenges in the development of legislation at the present stage: the increasing instability of legal regulation; lack of priorities and evidence-based forecast, the consistency of decisions etc. These trends are accompanied by comments and examples from recent changes in the civil law. It is noted that the General result of all these negative trends is the increasing uncertainty of legal regulation, reducing its effectiveness. It is noted that the shortcomings of our legal system in part of state relations and business at the present stage amplified two significant external challenges: the creation of a Eurasian economic Union (EEU) and participation in the WTO; the adoption of a number of States sanctions against Russia in connection with the known events in Ukraine.

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