Developing Customs Union: tax harmonisation or tax competition?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00089023" target="_blank" >RIV/00216224:14560/15:00089023 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Developing Customs Union: tax harmonisation or tax competition?

Original language description

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.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

ACTA AERARII PUBLICI

ISSN

1336-8818

e-ISSN

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Volume of the periodical

12

Issue of the periodical within the volume

1

Country of publishing house

SK - SLOVAKIA

Number of pages

14

Pages from-to

84-97

UT code for WoS article

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EID of the result in the Scopus database

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