A Comparative Analysis of the Mechanisms of Legal Convergence Within the Framework of Integration Associations (Using the Example of the Harmonization of Value Added Tax in the EU and the EAEC)
Abstract
The development of the modern world economy dictates to states to join each other in various integration unions. The creation of a common economic space is accompanied by the convergence of the legal systems of the participating countries. One of the most important goals of interstate integration is the creation of comparable tax conditions for doing business in order to keep taxpayers under their jurisdictions, to curb the outflow of capital to offshore zones. At the same time, the most problematic is the convergence of tax laws in the framework of integration associations. The article gives a comparative analysis of the mechanisms of convergence of law within the EU and EAEC on the example of the harmonization of value added tax, shows the advantages and disadvantages of harmonization and unification of tax law.
About the Author
Yu. A. Krokhina
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Doctor of Law, Professor, Professor of the Department of Civil Legal Disciplines
36 Stremyanny Lane, Moscow, 117997
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Review
For citations:
Krokhina Yu.A. A Comparative Analysis of the Mechanisms of Legal Convergence Within the Framework of Integration Associations (Using the Example of the Harmonization of Value Added Tax in the EU and the EAEC). ECONOMICS. LAW. SOCIETY. 2018;(3):10-16. (In Russ.)
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