Developing Customs Union: tax harmonisation or tax competition?

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Developing Customs Union: tax harmonisation or tax competition?

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Developing Customs Union: tax harmonisation or tax competition?

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

ACTA AERARII PUBLICI

ISSN

1336-8818

e-ISSN

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Svazek periodika

12

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

14

Strana od-do

84-97

Kód UT WoS článku

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EID výsledku v databázi Scopus

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