Informace o publikaci
Developing Customs Union: tax harmonisation or tax competition?
| Autoři | |
|---|---|
| Rok publikování | 2015 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | ACTA AERARII PUBLICI |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | tax harmonization; tax competition; tax policy; tax system; Customs Union |
| Přiložené soubory | |
| Popis | With the tightening of trade and industrial ties among the countries two opposite processes may arise: tax harmonization and tax competition. Belarus, Kazakhstan and Russia are three post-USSR states that are often expressing willingness for tighter cooperation, up to signing the Treaty on Eurasian Economic Union (its predecessor, the Customs Union, being an attractive block for a few other countries to join), which provides, among other things, for the harmonization of the tax policies. However, the expressed willingness does not mean achievement of the set goals, and this paper is analyzing, whether each country seeks tax harmonization goals on the level of its domestic tax policy, and whether the tax harmonization exists on the Customs Union level. |